The Tax Department calls on businesses and business households to comment on the draft Law on Tax Administration (amended)

(Chinhphu.vn) - After more than 5 years of implementation, the Tax Administration Law No. 38/2019 has made an important contribution to modernizing tax administration. However, with the rapid development of the digital economy and new business models, a comprehensive revision of the law is required.

The Tax Department ( Ministry of Finance ) hopes to continue receiving attention, support and comments from relevant parties so that the draft Law on Tax Administration (amended) can truly come into life, meeting the innovation expectations of the whole society - Photo: VGP/HT

>> ENTIRE Document for consultation on the Draft Law on Tax Administration (amended)

In an Open Letter dated August 25 sent to the Business Community; business households, individuals and taxpayers operating nationwide, the Tax Department (Ministry of Finance) said: On August 15, 2025, the Ministry of Finance issued Official Letter No. 12624/BTC-CT to seek public opinions on the content of the draft law. The consultation was carried out in a spirit of openness and responsibility, aiming to mobilize the participation of the business community, business households and taxpayers nationwide.

According to the Ministry of Finance, valuable contributions from the business community, business households and taxpayers are important factors contributing to building a modern, effective, efficient and fair tax management system - for the common benefit of the nation, the business community and each citizen.

"The Tax Department expresses its appreciation and hopes to continue receiving attention, support and comments from relevant parties so that the draft Law on Tax Administration (amended) can truly come to life, meeting the innovation expectations of the whole society," the Tax Department emphasized.

Previously, the Tax Administration Law No. 38/2019/QH14 took effect from July 1, 2020 after more than 5 years of implementation. The law has made an important contribution to modernizing tax administration, reforming administrative procedures, strengthening discipline in state budget collection, and at the same time creating favorable conditions for taxpayers to fulfill their obligations.

However, the Tax Department analyzed: In the context of rapid socio -economic development, e-commerce, digital economy and new business models emerging, along with the strong digital transformation process, many breakthrough policies and orientations of the Party and State have been issued to remove bottlenecks, unblock resources and promote economic development. That reality requires comprehensive amendments to the Tax Administration Law to meet the new requirements of the country.

On August 1, 2025, the National Assembly Standing Committee issued Resolution No. 92/2025/UBTVQH15 adjusting the 2025 Legislative Program. Accordingly, the Law on Tax Administration (amended) was added to this year's legislative program.

The Ministry of Finance, through the Tax Department, is urgently completing the draft law with the goal of comprehensively reforming tax administration, meeting practical requirements, and institutionalizing guidelines and policies in important resolutions of the Central Committee.

Specifically, the draft Law on Tax Administration (amended) will closely follow major orientations such as: Resolution No. 57-NQ/TW on breakthroughs in science and technology development, innovation and national digital transformation; Resolution No. 59-NQ/TW on international integration in the new situation; Resolution No. 66-NQ/TW on innovation in law-making and enforcement to meet the requirements of national development in the new era; and Resolution No. 68-NQ/TW on private economic development.

Firstly, promoting modernization and comprehensive digital transformation in tax collection management. The application of modern, interconnected and integrated information technology will contribute to promoting digital transformation in tax management with three main pillars: facilitating taxpayers, improving management efficiency and level, and promoting digitalization of tax management processes.

Second, the draft aims to promote voluntary compliance based on the classification of taxpayers' compliance level and risk level. This is a new approach to encourage self-awareness while improving management efficiency.

Third, promote the reduction of administrative procedures, reduce the cost of implementing procedures for people and businesses. Along with that is the enhancement of coordination between state agencies, organizations, individuals related to tax authorities in sharing data, connecting to implement tax laws and tax management.

Fourth, the draft emphasizes decentralization and delegation of authority, while simultaneously implementing all administrative procedures online in the direction of creating a single, centralized "window" that is independent of administrative boundaries. This aims to create more transparency, publicity and convenience for people and businesses.

Fifth, the draft aims to overcome the shortcomings of the current Law on Tax Administration, ensuring consistency and synchronization with related laws. Along with that, perfecting the legal framework to manage new economic models, technology-based businesses and digital platforms. In particular, a focus is on tax management for business households and individual businesses after eliminating the form of tax collection, while encouraging business households to switch to operating under the enterprise model.

Mr. Minh

Source: https://baochinhphu.vn/cuc-thue-keu-goi-doanh-nghiep-ho-kinh-doanh-gop-y-du-thao-luat-quan-ly-thue-sua-doi-102250825221603102.htm