Drastic reforms to tax administration, abandoning the proposal to increase tax officials' salaries by 100%.

(Chinhphu.vn) - The Government has fully addressed the opinions of National Assembly deputies and incorporated them to the fullest extent to finalize the draft law, ensuring its suitability to practical realities and transparency in tax management.

Members of Parliament attend the session.

On December 10th, the National Assembly voted to approve the amended Law on Tax Administration with 437 out of 448 delegates voting in favor, achieving 92.39%. This is one of the important laws of the 10th session, aiming to build a modern, transparent tax administration system, reduce procedures, and promote comprehensive digital transformation.

Notably, in the recently passed law, after incorporating feedback from reviewers, delegates, and the National Assembly Standing Committee, the Government removed the provision for supplementary income for civil servants and tax sector employees.

Previously, when submitting the draft Law on Tax Administration (amended) to the National Assembly, the Government proposed adding a provision that tax authorities would be rewarded when they collected state budget revenue exceeding the annual target set by the National Assembly, in order to supplement the income of civil servants and employees.

In the latest draft, the drafting committee proposed two options: Option 1 (in case the Politburo agrees before the law is passed): tax management officials will receive a monthly allowance equal to 100% of their current salary based on their salary coefficient (excluding allowances).

This monthly allowance is paid along with salary and is not used as a basis for calculating social insurance contributions or 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.

However, during the discussion, National Assembly deputies requested that the matter be reported to and opinions sought from higher authorities to establish a political basis. Subsequently, the Government proceeded to seek opinions.

According to the Government's report, the Central Party Office issued document No. 19350-CV/VPTW dated December 7, 2025, notifying the Standing Committee of the Party Central Committee's opinion on document No. 158-CV/ĐUQH dated December 6, 2025, from the Standing Committee of the National Assembly Party Committee regarding the report seeking opinions on the content of the 10th session, which includes the provision that tax management officials should enjoy the same benefits and policies as those working in lawmaking.

Specifically, the Standing Committee of the Party Central Committee has directed: The Central Strategic Policy Committee shall preside over the coordination with the Party Committee of the Government, the Party Committee of the National Assembly, and relevant agencies to conduct a preliminary review of the implementation of Resolution No. 28-NQ/TW and Resolution No. 27-NQ/TW, and submit it to the Politburo in the third quarter of 2026.

The Standing Secretariat also requested the Standing Committee of the Government Party Committee to coordinate with the Standing Committee of the National Assembly Party Committee and relevant agencies to lead and direct agencies to implement in accordance with the Party's policies, legal regulations, mechanisms and policies on organizational structure and remuneration in accordance with the specific requirements of the sector, strategic and key fields, maintaining a reasonable correlation in the political system; at the same time, clearly define the principles of application, decision-making authority, and ensure the feasibility of resources.

Therefore, the Government has accepted the suggestion and removed the content of Clause 5, Article 9 from the draft Law on Tax Administration (amended). This law will take effect from July 1, 2026.

Nhat Nam

Source: https://baochinhphu.vn/cai-cach-manh-me-quan-ly-thue-bo-de-xuat-tang-them-100-luong-cho-can-bo-thue-102251210184926672.htm