Ensure reduction of administrative procedures and hassles for taxpayers

On the afternoon of December 2, under the direction of Vice Chairman of the National Assembly Nguyen Duc Hai, the National Assembly Standing Committee gave opinions on the explanation, acceptance and revision of group 3 drafts: Law on Personal Income Tax (amended); Law on Tax Management (amended); Law on amending and supplementing a number of articles of the Law on Public Debt Management.

Báo Đại biểu Nhân dân•02/12/2025

National Assembly Chairman Tran Thanh Man speaks

Urgently develop and issue guidance documents

Report on explanation, acceptance and revision of group 3 of the draft Law presented by Deputy Minister of Finance Cao Anh Tuan.

Accordingly, in the draft Law on Personal Income Tax (amended), regarding the adjustment of the non-taxable revenue level, the Government proposed to adjust from 200 million VND/year to 500 million VND/year. At the same time, this 500 million VND/year level is also the level deducted before paying tax according to the rate on revenue.

Vice Chairman of the National Assembly Nguyen Duc Hai chaired the meeting.

Supplementing regulations for business households and individuals with revenue from over 500 million VND/year to 3 billion VND/year, apply tax calculation based on income (revenue - expenses) to ensure tax collection according to the nature of income tax and apply a tax rate of 15% similar to the corporate income tax rate prescribed in the Corporate Income Tax Law No. 67/2025/QH15 for enterprises with revenue under 3 billion VND/year...

Regarding the draft Law on Tax Administration (amended), regarding the classification of taxpayers in tax administration (Article 3), the Government has accepted and revised Clause 1 and supplemented Point d, Clause 2, Article 3 of the draft Law as follows: “ 1. Tax authorities shall classify taxpayers according to the criteria specified in Clause 2 of this Article to determine priority regimes for taxpayers in tax administration and allocate management resources; Apply tax administration measures, supervise tax obligation performance, and tax administration procedures appropriate to each taxpayer classification; Apply methods of analysis and assessment of the level of tax risk, the level of tax law compliance of taxpayers, and the history of tax law compliance of taxpayers".

“ d) The taxpayer's level of compliance and history of compliance with tax laws ”.

Vice Chairman of the National Assembly Nguyen Khac Dinh speaks at the meeting

Regarding prohibited acts in tax management (Article 8), the Government will accept and adjust the draft Law accordingly...

Regarding the draft Law amending and supplementing a number of articles of the Law on Public Debt Management, on the classification of public debt, based on the provisions of Clause 3, Article 11 of the State Budget Law 2025, the Government is assigned to detail the financial reserve fund. The Government is currently drafting a Decree detailing and guiding the implementation of a number of articles of the State Budget Law. In particular, there are provisions on the authority to decide on advances from the central financial reserve fund and local financial reserve funds.

Regarding the principle of public debt management, the Government said that all foreign donors require the principle that all debt obligations of the Government are treated equally in all credit transactions. Therefore, it is proposed to add this principle, similar to that stipulated in Clause 6, Article 5 of the Law on Public Debt Management 2009.

Deputy Minister of Finance Cao Anh Tuan presented the Report on explanation, acceptance and revision for group 3 of the draft Law.

The review report presented by Chairman of the Economic and Financial Committee Phan Van Mai said that, regarding the draft Law on Personal Income Tax (amended), most of the important contents mentioned by National Assembly Deputies and the Review Agency have been reported, explained, accepted or partially accepted by the Government to complete the draft Law.

However, in order for the policy contents of this Law to be implemented smoothly and effectively in practice, it is recommended that the Government direct relevant agencies to promptly develop and promulgate guiding documents for timely implementation of the Law.

Chairman of the Economic and Financial Committee Phan Van Mai presented the Audit Report.

Regarding the draft Law on Tax Administration (amended), the Committee recommends that the Government direct relevant agencies to promptly develop and issue guiding documents to ensure the effective date of the Law. Contents with changes in management policies need to have full guidance for the transition period; contents that incorporate and revise the draft Law that change the initially proposed policies without assessing the impact need to be carefully considered and responsibility for the proposed content must be taken into account.

Regarding the draft Law amending and supplementing a number of articles of the Law on Public Debt Management, the Standing Committee of the Committee basically agrees with the Government's explanation on a number of contents such as: removing regulations on the form of borrowing from the State financial reserve fund to ensure consistency and synchronization with the State Budget Law; on adding the principle "All debt obligations of the Government are treated equally"...

At the same time, it is recommended that the Government continue to carefully study the opinions of National Assembly deputies, review and propose comprehensive amendments to the Law at an appropriate time.

Ensuring fairness between tax brackets

Speaking at the discussion session on the draft Tax Administration (amended), National Assembly Chairman Tran Thanh Man suggested that it is necessary to increase the application of technology in tax administration, ensuring conditions for infrastructure, application of information technology, database, risk management, automatic processing procedures and information security.

The National Assembly Chairman emphasized how to manage better, reduce administrative procedures, and reduce hassles for taxpayers.

Regarding the draft Personal Income Tax (amended), the National Assembly Chairman suggested that attention should be paid to taxing gold bar transfers, which must be carefully and reasonably calculated in the context of gold market management to determine the time of application.

Regarding the threshold of tax-free revenue for individual business households, the National Assembly Chairman suggested that it is necessary to clearly explain the taxation on revenue instead of income.

Regarding the progressive tax schedule, the National Assembly Chairman suggested that it is necessary to ensure the rationality between tax rates and the distance between tax rates, and to avoid the situation of tax rates increasing too high at some levels.

Regarding family deductions, the National Assembly Chairman requested that it is necessary to base the calculation on price and income fluctuations, ensuring that it is consistent with the socio-economic situation.

Regarding the draft Law amending and supplementing a number of articles of the Law on Public Debt Management, the National Assembly Chairman suggested that the Government continue to direct the review of the draft Law to ensure consistency between the contents and technical documents, and ensure persuasiveness.

Concluding the meeting, Vice Chairman of the National Assembly Nguyen Duc Hai proposed that the Government direct the drafting agency and relevant agencies to closely coordinate with the agencies in charge of reviewing, researching, and absorbing opinions to complete the Report on explanation, acceptance, and revision of the three draft Laws on Quality Assurance to be submitted to the National Assembly for consideration and decision.

The Economic and Financial Committee coordinates with drafting agencies and relevant agencies to help the National Assembly Standing Committee continue to review, absorb, revise and perfect draft laws.

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