So that taxpayers do not suffer losses when paying late due to objective reasons

On the afternoon of November 5, during a discussion at Group 15 (including the National Assembly Delegation of Phu Tho and Dak Lak provinces) on the draft Law on Tax Administration (amended), delegates suggested that it is necessary to clearly stipulate the rate of late tax payment of 0.03%/day. In case of late payment due to objective reasons, not originating from the taxpayer, appropriate handling measures should be taken to ensure the legitimate rights and interests of taxpayers.

Regulations on income regime for tax officers are similar to those for cadres and civil servants.

Commenting on the draft Law on Tax Administration (amended) on supplementing regulations on budget allocation for Tax Administration agencies to supplement income for civil servants and employees (Clause 5, Article 9), National Assembly Delegate Nguyen Thi Phu Ha ( Phu Tho ) expressed her opinion: the draft Law supplements regulations that when Tax Administration agencies organize budget collection in excess of the National Assembly's estimate, they are allowed to allocate budget to supplement income for officials not exceeding 1 time the salary fund, which is necessary.

However, it is not advisable to take deductions from the increased revenue source because the budget revenue estimate is not accurate. Therefore, the income supplement regime should only be applied to tax officials, similar to inspectors, officials working in law-making, and officials in localities with special mechanisms, but should not be taken from the increased revenue.

National Assembly Delegate Nguyen Thi Phu Ha (Phu Tho) speaks. Photo: Xuan Quy

In addition, the inclusion of this content in the Law currently does not have the necessary political basis because the Resolutions of the Party and the National Assembly have clearly stipulated the abolition of non-salary expenses of cadres, civil servants, and public employees originating from the state budget... The Government's draft Law submitted to the National Assembly does not have the opinion of competent authorities on this content.

Therefore, the delegates suggested that the Government implement the conclusion of the National Assembly Standing Committee on seeking opinions from competent authorities before submitting to the National Assembly. In case there are sufficient necessary political grounds, it is necessary to specifically stipulate in the Law on the income supplement regime for tax officials in an appropriate manner, balanced with the policies currently applied to other agencies.

National Assembly Deputy Ngo Trung Thanh (Dak Lak) speaks. Photo: Xuan Quy

At the same time, National Assembly Deputy Ngo Trung Thanh (Dak Lak) also proposed to clarify the content of "exceeding the estimate"; at the same time, there should be specific regulations to apply the income supplement regime for tax officials with outstanding achievements.

In addition, National Assembly Deputy Le Dao An Xuan (Dak Lak) also suggested that, regarding salary policy and regimes for tax officials, the Government should continue to pay attention to the arrangement in the general salary policy of civil servants to ensure fairness between sectors and among officials and civil servants in general.

Additional regulations on responsibilities of tax officials and tax authorities

At the discussion session, some delegates reflected that in the past, the actual security of taxpayer information has not been very good, affecting the reputation of taxpayers. In Article 7 on the security and disclosure of taxpayer information, National Assembly member Le Dao An Xuan (Dak Lak) suggested considering additional contents to ensure taxpayers' rights, such as adding the phrase "only disclose taxpayers after all coercive measures have been applied but taxpayers still deliberately do not pay". Regarding the regulations on automatic tax refunds and tax exemptions (Articles 18 and 19), delegates suggested that the drafting agency pay attention to adding a maximum time for tax authorities to be responsible for tax refunds to businesses.

National Assembly Deputy Le Dao An Xuan (Dak Lak) speaks. Photo: Xuan Quy

In addition, National Assembly Deputy Nguyen Van Manh (Phu Tho) also suggested that, in addition to regulations on prohibited acts for taxpayers, the draft Law should also stipulate the responsibilities of tax officials and tax administration agencies when violations related to their functions and duties occur.

Regarding supplementary declaration of tax declaration dossiers (Clause 5, Article 12), the draft Law stipulates that taxpayers who discover that the tax declaration dossiers submitted to the tax authorities contain errors or omissions may make supplementary declarations to the tax declaration dossiers, including the case where "Taxpayers discover that the submitted tax declaration dossiers contain errors related to the period and scope of inspection and examination...".

National Assembly Delegate Nguyen Van Manh (Phu Tho) speaks. Photo: Xuan Quy

According to delegate Nguyen Thi Phu Ha, Law No. 56/2024/QH15 has amended the above provision in the direction of not allowing taxpayers to make additional declarations when the competent authority has announced the decision to conduct a tax inspection or examination. This draft Law has added this provision again; this will reduce the finality and effectiveness of tax inspection and examination work because after the inspection conclusion, the tax records have been established as legally valid. The delegate proposed not to add the provision allowing taxpayers to make additional declarations after conducting an inspection or examination as prescribed in Point d, Clause 5, Article 12 of the draft Law.

Regarding the regulation on late tax payment of 0.03%/day, National Assembly Deputy Ngo Trung Thanh (Dak Lak) said that there are many reasons for late tax payment; some of which do not originate from the taxpayer. In cases where late payment is not due to objective factors, measures must be taken to ensure the legitimate rights and interests of taxpayers.

Source: https://daibieunhandan.vn/de-nguoi-nop-thue-khong-thiet-thoi-khi-cham-nop-do-nguyen-nhan-khach-quan-10394523.html