Mr. Le Ngoc Thuan is working in the field of accounting and tax. In practice, he has seen that many businesses are facing difficulties in implementing current tax policies.

According to Mr. Thuan, the current tax policy system and business accounting regime are still highly technical, causing difficulties in the implementation process. Even tax officials, when answering questions, give different understandings and applications between localities.

Mr. Thuan fully supports the policy of converting business households from lump-sum tax to declaration, as well as encouraging the use of electronic invoices through cash registers. However, the policy needs to be designed in a minimalist, flexible direction, suitable for the limited management capacity of small business households.

At the same time, the conversion from a contract household to a declaring enterprise is incurring huge costs (investment in sales management software, setting up an electronic invoice system, organizing accounting work, etc.) If there is no appropriate support mechanism, the risk of many small businesses having to dissolve is very worrying. Tax authorities also need to increase support, answers and flexibility in the tax audit process.

Regulations on penalties for false tax declarations and the assessment of reasonable costs are putting great pressure on businesses. According to current regulations, businesses that falsely declare corporate income tax will be fined 20% of the tax collected. However, many cases of "errors" arise from unclear interpretations of regulations or differences in the assessment of the "reasonableness" of costs.

Mr. Thuan also suggested that there should be a mechanism to provide timely guidance and warnings for businesses that are not operating but have not declared taxes; Have reasonable tax incentives for production and business sectors to ensure sustainable economic development.

Regarding this issue, the Tax Department of Region XI, Quang Tri Province has the following comments:

Regarding comments reflecting the practical difficulties that taxpayers encounter when performing their obligations regarding tax declaration, tax payment, implementation of accounting regime, invoices and documents, and handling of tax administrative violations according to current regulations, the Tax Department of Region XI would like to record comments and summarize and report to the Tax Department for consideration and research when participating in the development of tax law policies as well as tax management processes.

Regarding warnings about late declaration by enterprises, Clause 2, Article 17 of the Law on Tax Administration No. 38/2019/QH14 (amended and supplemented according to the provisions of Clause 4, Article 6 of Law No. 56/2024/QH15 amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling of Administrative Violations) stipulates:

"Article 17. Responsibilities of taxpayers

Declare accurately, honestly, completely and submit tax dossiers on time; be responsible before the law for the accuracy, honesty, completeness of tax dossiers and documents provided to tax authorities during the process of handling tax dossiers according to the provisions of the law on tax".

Based on the above provisions, taxpayers are responsible for declaring taxes and submitting tax records on time as prescribed by law. Regarding the responsibility of the tax authority managing taxpayers, Section 3, Section I, Part II of the process of tax declaration, tax payment and tax accounting management issued under Decision No. 879/QD-TCT dated May 15, 2015 of the General Department of Taxation (now the Tax Department) stipulates:

"3.1.2. Notice urging taxpayers or tax agents who have not submitted tax declarations

After the deadline for submitting tax declarations (tax declarations) or the extended deadline for submitting tax declarations of taxpayers, the Tax Department shall monitor and urge taxpayers or tax agents to submit tax declarations as follows:

Review and compare the list of taxpayers or tax agents who must submit each type of tax declaration with the submitted tax declarations to create a List of taxpayers who have not submitted tax declarations (Form No. 04a/QTr-KK); at the same time, create a Notice requesting submission of tax declarations (Form No. 18/QTr-KK), send to taxpayers or tax agents within the time limit. within 05 working days from the end of the deadline for submitting the tax declaration or the end of the extended deadline for submitting the tax declaration".

In order to implement the tax declaration, tax payment and tax accounting management process, the Tax Department of Region XI has regularly reviewed and issued, notified and urged taxpayers to submit tax declarations for all cases that are overdue for submitting tax declarations within 5 days from the end of the submission date in accordance with the tax management process.

Regarding the issue that Mr. Le Ngoc Thuan has reflected, we request that he state a specific case so that the tax authority can review, check, verify and respond clearly.

Regarding tax incentives, preferential policies and preferential conditions for taxes, land rents and land use fees have been specifically stipulated in legal documents such as: Investment Law; Decree No. 31/2021/ND-CP dated March 26, 2021 of the Government detailing and guiding the implementation of a number of articles of the Investment Law; Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008; Laws amending and supplementing a number of articles of the Law on Corporate Income Tax and documents detailing and guiding the implementation of the Government and the Ministry of Finance; Decree No. 103/2024/ND-CP dated July 30, 2024 regulating land use fees, land rents, etc.

In addition, based on the socio-economic situation of each period, the State has issued many policies on exemption, reduction, and extension of taxes, fees, and charges to promote and support people and businesses to develop production and business, improve competitiveness and promote socio-economic development.

In particular, implementing Resolution No. 68-NQ/TW dated May 4, 2025 of the Politburo on private economic development, the National Assembly issued Resolution No. 198/2025/QH15 dated May 17, 2025 on a number of special mechanisms and policies for private economic development, which clearly stipulates new policies on tax and fee incentives for science and technology activities, innovation, start-ups, small and medium-sized enterprises granted business registration certificates for the first time...

Mr. Thuan is requested to review and apply to each specific case. In case of any problems arising in the application of tax incentives on land use fees and land rents, he is requested to reflect in writing or come directly to the tax authority directly managing the taxpayer for specific instructions.