What are the specific objectives of tax administration reform by 2030 in Vietnam?

What are the specific objectives of tax administration reform by 2030 in Vietnam?

According to Clause 2, Section 2, Article 1 of Decision 508/QD-TTg of 2022, the primary objectives of tax administration reform by 2030 are as follows:

Absolutely modernize tax administration to ensure conformity with international practices and Vietnamese law, mainly regulatory framework for tax administration, human resource and information technology, specifically as follows: The regulatory framework for tax administration which is expected to become uniform, public, transparent and fair, allow application of the method of risk management to tax administration, enable taxpayers to comply voluntarily, and tax authorities to have the capacity to manage tax effectively and efficiently; the tax personnel who become more professional, specialized and upright; the information technology system that is compatible, concentrated, meets the requirements of processing and providing information for tax administration, direction and administration of tax authorities, and providing electronic and digital services to taxpayers.

- The minimum level of taxpayers’ satisfaction with tax authorities’ services is expected to rise to 95%.

- 100% of the Law on Tax Administration, written documents providing instructions for implementation thereof and other relevant legal normative documents are expected to be revised or promulgated as planned.

- The minimum rate of electronic support for taxpayers is expected to increase to 90%.

- The minimum ratio of applications for tax registration answered online at the level 3 and 4 to total of received applications is expected to rise to 90%.

- The minimum rate of online tax declaration, payment, refund, exemption and reduction of taxpayers who are enterprises and other entities; who are individuals is expected to rise to 98% and 90%, respectively.

- The minimum rate of tax refund, exemption and reduction applications handled and answered by the deadline is expected to equal 98%.

- The ratio of total tax arrears until December 31 each year to tax amounts and other revenues that the state budget succeeds in collecting each year is expected not to exceed 7% (especially, taxes and fees in arrears is expected to account for less than 5% of total state budget revenue). The minimum ratio of successfully recovered debts to recoverable debts due on December 31 that are brought forward from the previous year is expected to reach 90%.

- Build a compatible and centralized information technology system that meets 100% of the demands for data collected, processed, stored and utilized in tax administration and governance of tax authorities, and 100% of taxpayers’ electronic services; 100% of tax declaration and electronic tax payment which are processed within 24 hours; 100% of total amounts of electronic tax payment which are accounted for in real time; 100% of taxpayers who are granted electronic accounts to check their tax obligations and tax payments on a smart mobile devices.

The information technology system must meet the remote processing needs of 98% of tax personnel in charge of processing applications who are required to deal with their work out of tax authorities’ offices.

What are the specific objectives of tax administration reform by 2030 in Vietnam? (Image from Internet)

What are the regulations on building the tax administration force in Vietnam?

According to Article 10 of the Law on Tax Administration 2019, the tax administration force must be built as follows:

- The tax administration force shall be built with transparency and strength; equipped with and proficient in modern techniques, operating with validity and efficiency.

- Tax officials are persons meeting requirements on recruitment, appointment into ranks, posts, titles in tax authorities; receiving training and professionally upgrading, managed and employed in accordance with provisions on officials.

- Regulations on service, titles, standards, salary, other preferential rewards, insignias and uniforms of tax officials shall be implemented as prescribed by law.

- Tax authorities shall be responsible for training and building the force of tax administration officials so as to perform the functions of tax administration as prescribed by law.

What are the current rules for tax administration in Vietnam?

According to Article 5 of the Law on Tax Administration 2019, the current rules for tax administration are as follows:

- All organizations, households, household businesses, individuals shall pay their taxes in compliance with the law.

- Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in this Law and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

- Agencies, organizations, individuals are responsible for participating in tax administration as prescribed by law.

- Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.

- Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.