The Ministry of Finance has dropped its proposal to provide 100% salary support for tax officials.

The Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and exemption from personal income tax.

Drop the proposal to support 100% of salary for tax officials and exempt income tax.

On the morning of December 10, the National Assembly voted to pass the Law on Tax Administration (amended).

The electronic voting results showed that 437/448 delegates voted in favor (accounting for 92.39%).

Minister of Finance Nguyen Van Thang. Photo: National Assembly Media

Before voting, Minister of Finance Nguyen Van Thang briefly reported on the reception, explanation, revision and completion of the draft Law on Tax Administration (amended).

Regarding income supplements for civil servants and workers, the Minister said that, taking into account the opinions of the reviewers, the opinions of the Delegates and the opinions of the National Assembly Standing Committee, the Government removed the content of Clause 5, Article 9 from the draft Law.

In the previous draft, Clause 5, Article 9 on tax official support regime, the Ministry of Finance proposed 2 options.

Option 1 (in case of approval from the Politburo before the law is passed): tax management officials are entitled to monthly support equal to 100% of their salary according to the current salary coefficient (excluding allowances).

This monthly allowance is paid together with salary and is not used as a basis for calculating social insurance contributions and benefits. Income from this allowance is exempt from personal income tax and other financial obligations to the State.

Option 2 (in the case where the Politburo has not yet given its approval before the law is passed): The Government shall regulate the supplementary income for tax management officials and employees in tax management agencies after approval by the competent authority.

Thus, the Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and exemption from personal income tax.

The Law on Tax Administration (amended) recently passed by the National Assembly no longer stipulates 100% salary support for tax officials and income tax exemption. Photo: National Assembly Media

The corporate tax audit period is 40 days.

According to the recently passed Law on Tax Administration (amended), tax authorities have the right to request taxpayers to explain and supplement information and documents; issue decisions on tax assessment, handle tax violations, or transfer to the taxpayer's headquarters for inspection.

Inspection at the taxpayer's headquarters is carried out in the following cases: Records subject to pre-refund inspection; showing signs of law violations; selected according to a plan or topic; at the request or proposal of a competent authority or person.

High-risk taxpayers are in the following cases: division, separation, merger, consolidation, conversion of business type, bankruptcy, dissolution, termination of operations, equitization, termination of tax code validity, change of business location...

The tax inspection period shall not exceed 20 days from the date of announcement of the inspection decision. If necessary, it may be extended once but not more than 20 days.

The tax inspection period for enterprises with related transactions shall not exceed 40 days. If necessary, it may be extended once but not more than 40 days.

In case of need to collect and exchange information with foreign tax authorities, the tax inspection period may be extended but not more than 2 years. This inspection period does not include the suspension of the inspection.

Source: https://laodong.vn/thoi-su/bo-tai-chinh-bo-de-xuat-ho-tro-100-luong-cho-cong-chuc-thue-1622993.ldo