Plan to supervise the implementation of the Tax System Reform Plan until 2025 in Vietnam

Plan to supervise the implementation of the Tax System Reform Plan until 2025 in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On December 25, 2023, the Director General of the General Department of Taxation issued Decision 2010/QD-TCT on Plan to supervise the implementation of the tax system reform plan until 2025.

Plan to supervise the implementation of the Tax System Reform Plan until 2025 in Vietnam

Specifically, the Plan to supervise the implementation of the Tax System Reform Plan until 2025 will have 5 main contents:

- Supervise the establishment and operation of the Steering Committees to implement the Tax System Reform Strategy to 2030 of the Tax Departments of provinces and centrally run cities.

- Supervise the implementation of the Strategy and Reform Plan in accordance with the content and roadmap of tax management reform solutions to 2025 for the Departments, Bureaus, and Units under and under the General Department of Taxation .

- Supervise the reporting and content of performance reports according to the instructions in Official Dispatch 4867/TCT-CC dated December 23, 2022 of the General Department of Taxation on organizing and implementing the Tax System Reform Strategy until 2030.

- Supervise the issuance of documents related to the management and implementation of the Strategy.

- Supervise the contents and topics of tax administration reform according to the focus of each stage of strategy implementation or according to the direction of the General Department of Taxation leaders.

The implementation of the above contents must ensure the following requirements and objectives:

(1) Purpose

-  Conduct a comprehensive assessment of the implementation of Departments, bureaus, and Units under and under the General Department of Taxation (including departments of taxation in provinces and centrally run cities) regarding the proposed content and roadmap for tax administration reform; At the same time, clarify responsibilities and improve the quality and effectiveness of performing tasks for supervised agencies and heads of supervised agencies (supervised subjects). Resolve recommendations and suggestions from supervised subjects to promptly make appropriate adjustments in executive direction or report to competent authorities to improve policies and laws.

- Guide and urge the implementation of the tax system reform plan, promptly remove difficulties and obstacles during the implementation process, and meet requirements on content and implementation roadmap.

- Collect information is an important basis for the General Department of Taxation to evaluate the comprehensiveness of capacity and the spirit of innovation in the operating direction of the heads of supervised agencies.

- Spread valuable experiences and initiatives during the implementation process to apply consistently in leadership, direction, and administration to reform and modernize tax management in the coming years.

- Demonstrate the responsibility of the General Department of Taxation in monitoring and supervising the tax management reform contents set out in the tax system reform strategies, programs, and plans; thereby creating unity, consensus, and high determination in the entire tax sector to achieve high efficiency according to the strategic goals.

(2) Requirements

- Supervision activities must ensure compliance with the law and this plan for implementation.

- The provincial and municipal Tax Departments under the Central Government, as well as the Subcommittees mentioned in Article 3 of Decision 326/QD-TCT in 2023 on the establishment of the Steering Committee for the implementation of the Tax System Reform Strategy until 2030 under the General Department of Taxation, are responsible for reporting on the tax management reform activities according to the contents and roadmap set out in the tax system reform program and plan.

- In addition to monitoring through reports, records, documents, opinions, and suggestions from the supervised entities, as well as information collected through inspections of the supervised entities, the General Department of Taxation may organize survey teams to directly survey and monitor the Tax Departments (if necessary) to propose solutions for tax management reform and ensure the continued implementation of requirements in the assessment of reports.

The report/minutes of the monitoring team need to be fully evaluated, ensuring honesty, objectivity, and transparency; pointing out the results achieved; shortcomings, limitations, and responsibilities of agencies and individuals; and changes after implementation in the coming time.

- The process of implementing supervision ensures the organization of working groups is streamlined, has enough working capacity, resolutely minimizes administrative procedures, and does not hinder the performance of normal tasks of supervised subjects; individualizes responsibility; and strengthens the application of information technology to ensure efficiency, savings, and waste.

Note: Monitoring is carried out regularly or annually; For direct monitoring, the program will be notified and sent before monitoring is carried out for the monitored object. As follows:

- Indirect supervision: is conducted regularly at the Office of the General Department of Taxation.

- Direct supervision: is carried out at the headquarters of the subject being supervised in Quarter 2 and Quarter 3 of each year or under the direction of the General Department of Taxation leaders.

More details can be found in Decision 2010/QD-TCT which takes effect from the date of signing.

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