From 2011 to 2020, the tax sector has made efforts to reform administrative procedures and enhance IT application to raise transparency and create the best conditions for taxpayers.

The tax sector has provided information and online public services to people
and businesses. Photo by Thuy Linh.

Modernizing administrative procedures

The General Department of Taxation recently released a report on the performance of the state administrative reform program for the 2011-2020 period, with a vision to 2030. Accordingly, in order to create the best conditions to taxpayers, the taxsector has provided information and online public services for people and businesses as well as launched electronic single-window systems.

So far, 32 administrative procedures are performed through online public services at level 3, and 150 administrative procedures are performed through online public services at level 4. All online public services at level 3 and 4 have been authenticated by digital signatures on the electronic tax declaration, tax payment and tax refund dossiers sent by the taxpayer to the tax agency to ensure information security.

According to statistics by the General Department of Taxation, as of September 19, 2020, the number of businesses using electronic tax declaration services was 99.65%; the number of businesses registering to use the electronic tax payment service was 98% of the total number of operating businesses across the country.

Notably, the General Department of Taxation has completed an authentic connection to deploy the integration of electronic tax payment services for businesses and share data to integrate electronic tax payment services for individuals and electronic payment of the vehicle registration fee on the National Public Service portal.

At the end of September, the General Department of Taxation has integrated administrative procedures into the National Public Service portal. Recently, the General Department of Taxation has issued Decision No. 1557 / QD-TCT, setting up 479 information channels to support taxpayers through the e-Tax system, ensuring all taxpayers are supported through these channels.

Under the direction of the leaders of the Ministry of Finance and the General Department of Taxation, the efforts of all tax officials, civil servants and employees in recent years (2011-2020) have been highly appreciated by the Government, the Ministry of Finance and international organizations.

Specifically, at the conference to announce the report onAdministrative Procedures Compliance Cost Index 2018 (APCI 2018)of the Prime Minister’s advisory council foradministrative procedure reform in 2018, the first group of administrative reforms among eight groups subject to assessment was announced.

In 2019, in the assessmentreport on tax administrative reform in 2019, the taxpayer's satisfaction level rose from 7.5/10 of the previous period to 7.8/10 (an increase of 3%).

In the Doing Business 2020 report, Vietnam's Paying Taxes increased 22 places from 131st to 109th among 190 economies.

Thus, with this result, the tax sector has exceeded the target set by the Government in Resolution No. 02 / NQ-CP (in 2019, the paying tax was targeted to increase 7-10 places),approaching the target by 2021 with an increase of 30-40 places.

Simplifying administrative procedures

According to the General Department of Taxation, to further promote the achieved results, ensure requirements and quality and create a favorable and transparent business environment to help reduce the time and costs for individuals and businesses of all economic sectors in compliance with administrative procedures in the tax sector, the General Department of Taxation will continue to focus on developing and finalizing legal documents guiding the implementation of the Law on Tax Administration.

In order to continue promoting administrative reform, the General Department of Taxation will review and propose options to cut and simplify administrative procedures in the tax sector, focusing on researching to reduce tax payment time and reduce paper work and costs of implementing administrative procedures related to people and businesses.

At the same time, the tax sector will receive, handle and respond to complaints and questions from people and businesses on difficulties in implementing mechanisms, policies and administrative procedures related to production and business activities to carry out administrative procedures quickly and effectively; and operate the single-window system.

Along with that, the General Department of Taxation will continue to develop and provide online public services at level 3 and 4 for administrative procedures under its management. The Tax Department will continue to expand the deployment of services: electronic tax declaration, electronic tax payment, electronic tax refund, electronic invoices, electronic tax payment for house rental activities, electronic tax payment for registration fees, and personal income tax on real estate transfer to ensures the best support for taxpayers.