Fri, Oct 03, 2025, 09:14:00
To ensure the reasonableness and feasibility of the document, and to ensure the rights and interests of businesses, on the afternoon of September 16, the Vietnam Chamber of Commerce and Industry (VCCI) coordinated with the Ministry of Finance to organize a Workshop to Collect Business Opinions on the Draft Law on Tax Administration.

On the afternoon of September 16, VCCI coordinated with the Ministry of Finance to organize a Workshop to collect opinions from businesses on the Draft Law on Tax Administration
In his opening speech, Mr. Dau Anh Tuan - Deputy General Secretary, Head of the Legal Department of VCCI said that in the context of the digital economy, cross-border transactions, digital assets, artificial intelligence, and e-commerce becoming increasingly popular, amending the Law on Tax Administration is necessary and timely.
The business community highly appreciated the draft's spirit of extensive reform, especially the orientation of shifting from "management" to "service", focusing on taxpayers.

Mr. Dau Anh Tuan - Deputy General Secretary, Head of the Legal Department of VCCI delivered the opening speech at the Workshop
According to Mr. Tuan, the Draft has institutionalized many modern management principles: risk-based management, economic nature of tax obligations, digital management, application of big data and AI. At the same time, decentralization, delegation of authority, simplification of procedures, reduction of compliance costs, and promotion of voluntary compliance will create more favorable conditions for taxpayers.
Going into each specific content, Mr. Tuan welcomed the regulation of classifying taxpayers according to risk and compliance level as stipulated in Article 3, Article 5, Article 34.
At the same time, he said that this is a necessary step towards smart management, optimizing public resources, and at the same time creating more favorable conditions for businesses to comply well.
“However, the business community hopes that the Ministry of Finance will soon publicize the classification criteria, risk assessment process and compliance level, ensuring transparency and objectivity, avoiding causing fear among businesses,” Mr. Tuan shared.

Business representatives and experts participated in giving comments at the Workshop
Along with the issues mentioned above, in his opening speech, Mr. Tuan also shared about issues that the business community is particularly interested in, such as: the abolition of lump-sum tax for business households from 2026; the issue of tax inspection and determination in Articles 22, 24, 25 of the Draft... and at the same time expressed that the Draft Law on Tax Administration Amendment is not only a tool for State management, but also a foundation for developing a transparent and modern business environment.
From there, Mr. Dau Anh Tuan hopes that businesses, industry associations, and experts will contribute their opinions in a substantive and straightforward manner, because that is the way to ensure that when the law is promulgated, it will truly "permeate" into life, be easy to understand, easy to implement, and create new momentum for development.

Deputy Director of the Tax Department, Ministry of Finance - Dang Ngoc Minh shared at the Workshop
Preliminary sharing about the Law Project at the Workshop, Deputy Director of the Tax Department, Ministry of Finance - Dang Ngoc Minh also said that after nearly 5 years of implementation, the Tax Administration Law 2019 has become an important legal basis, having a profound impact on the production and business activities of enterprises, organizations and individuals.
In the context of Vietnam entering a new stage of development, perfecting the financial - tax institution is extremely urgent. This is one of the key tasks to meet the requirements of socio-economic development of the country.
“The strong development of the digital economy, cross-border transactions, e-commerce and digitalization of production and business activities requires timely adjustments to the tax legal system. In addition, the implementation of the 2019 Tax Administration Law also revealed many limitations, which need to be comprehensively revised and supplemented to suit reality,” Mr. Minh shared.

Ms. Nguyen Thi Thanh Hang - Head of the International Tax Policy Department, Tax Department, Ministry of Finance, presented a summary of the basic contents of the Draft Law at the Workshop
According to Mr. Minh, the dossier of the Tax Administration Law (amended) has been developed by the Ministry of Finance, appraised by the Ministry of Justice and the Government has agreed on the policy, creating a basis for completing the Draft. The amendment is carried out on the principles of transparency, feasibility, and synchronization, aiming to improve the effectiveness and efficiency of management, while reducing compliance costs and creating maximum convenience for taxpayers.
The Draft Law currently includes many new provisions focusing on important orientations: digital transformation, modernizing tax management, applying information technology, big data, artificial intelligence (AI) to improve management efficiency; transforming the management model from function-based to combining objects and functions, both in-depth and comprehensive.
In particular, the Draft Law emphasizes the shift from “management” to “service” thinking, focusing on taxpayers. At the same time, promote voluntary compliance based on risk classification and compliance level; reform administrative procedures, strengthen anti-revenue loss prevention, ensure publicity, transparency, accountability and strengthen financial and budgetary discipline.
According to Mr. Minh, classifying taxpayers by risk and establishing appropriate management solutions not only encourages compliance but also prevents violations. The Draft also strengthens the management of the digital economy, e-commerce and cross-border activities, creating a foundation for a modern, transparent and effective tax system.
“The amendment of the Law on Tax Administration creates a modern, synchronous and effective legal framework, meeting the requirements of socio-economic development,” Mr. Minh affirmed.
At the same time, he expressed his wish to receive widespread opinions from the business community and people so that the draft is closer to reality.
At the Workshop, the representative of the drafting agency, Ms. Nguyen Thi Thanh Hang - Head of the International Tax Policy Department, Department of Taxation, Ministry of Finance also briefly presented the basic contents of the Draft Law.
Participating in giving comments on the Draft Law at the Workshop, the majority of opinions said that the Law on Tax Administration is a law that has a profound impact on the entire economy. The development of the Law is not only the story of the tax authority, but also the issue of the entire economy.
However, besides the positive points, experts and businesses also pointed out the limitations and shortcomings of the Draft Law that need to be considered and adjusted.
On the side of the tax authority, at the Workshop, along with receiving comments, representatives of specialized departments also directly answered the concerns of experts and the business community related to a number of proposed policies.
