Cut and simplify many tax administrative procedures

Specifically, the Prime Minister approved the reduction and simplification of administrative procedures and business conditions related to production and business activities in 10 areas: customs; tax; securities; insurance business; treasury; accounting - auditing; fees and charges; investment in Vietnam; investment from Vietnam abroad; financial services.

Abolish many administrative procedures related to the tax sector

In the field of tax, the Plan has cut and simplified a number of notable administrative procedures as follows:

The plan has abolished a number of administrative procedures such as: re-issuance of Tax Registration Certificate, Tax Code Notification; declaration of value added tax, personal income tax payable monthly in excess of the amount declared quarterly; reporting of expected oil and gas production and provisional tax payment rate; declaration of value added tax, personal income tax, corporate income tax for secured asset exploitation activities during the pending processing period; reduction of special consumption tax for taxpayers producing goods subject to special consumption tax facing difficulties due to natural disasters, unexpected accidents according to the law on special consumption tax; declaration of business license fees, etc.

Regarding tax payment extension procedures; extension of payment of mineral exploitation right fees when there are problems with land clearance and lease, Plan to implement online public services throughout the process, support automatic declaration of some indicators on the declaration form; merge similar contents into 01 administrative procedure. Simplify the forms for extension of mineral exploitation right fees (including forms No. 01/GHKS, 02/GHKS, 03/GHKS, 04/GHKS issued with Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government), common design with tax payment extension forms (forms No. 01/GHAN, 02/GHAN, 03/GHAN ... issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance ); Simplify the declaration (reduce the "main business line" indicator).

The plan also stipulates automatic declaration of some indicators on the declaration form; consolidation of similar contents into 01 administrative procedure for declaring special consumption tax on production and trading of goods and services subject to special consumption tax; declaring special consumption tax for establishments producing and blending bio-fuel.

For the declaration and settlement of corporate income tax according to the revenue - expense method; declaration and settlement of corporate income tax for taxpayers with dependent units and business locations other than the province or city where the head office is located with income enjoying corporate income tax incentives, the plan to reduce the dossier components: Appendix of production and business results according to form No. 03-1A/TNDN or form No. 03-1B/TNDN or form No. 03-1C/TNDN.

Simplify some procedures related to personal income tax declaration

In addition, the Plan to consolidate 07 administrative procedures on personal income tax (PIT) declaration and PIT declaration on behalf of real estate transfer, inheritance, and gifts into 01 administrative procedure; simplify declaration forms; provide full online public services; support automatic declaration of some indicators on the declaration form; simplify and reduce the declaration indicators of form 03/BDS-TNCN issued with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance. Reduce the time to handle administrative procedures from 05 days to 03 days.

For personal income tax declaration procedures for individuals with income from inheritance and gifts of other assets that must be registered for ownership, not real estate, the Plan reduces the time to process administrative procedures from 05 days to 03 days and simplifies the declaration form, and supports automatic declaration of some indicators on the declaration.

The plan also proposes to reduce the frequency of declaration (abandon monthly declaration to quarterly declaration); simplify declaration forms; implement automatic calculation support for a number of indicators on the declaration for monthly/quarterly personal income tax declaration procedures of organizations and individuals paying income withholding tax on salaries and wages.

Procedures for tax finalization/tax refund for resident individuals with income from salaries and wages who directly settle taxes with tax authorities will remove copies of documents proving the amount of tax deducted when issuing electronic personal income tax deduction documents; remove the component of the dependent registration dossier prescribed in Clause 9.11 of the Appendix to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government ; amend and simplify form No. 02/QTT-TNCN in Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance.

Regarding the procedure for registration, issuance, re-issuance of tax procedure service business certificate/Notification of change in tax agent employee information/Report on tax procedure service business activities, the Plan has abolished this administrative procedure in the direction of allowing individuals/organizations to self-register for tax procedure service activities and notify the tax authority (expected to reduce conditions for tax procedure service business).

Source: https://phunuvietnam.vn/cat-giam-don-gian-hoa-nhieu-thu-tuc-hanh-chinh-thue-20250828212640708.htm