
In the draft Law on Tax Administration (amended) submitted to the Ministry of Justice for review before the National Assembly's vote, the Ministry of Finance proposed two options regarding the support regime for tax officials.
Option 1 is in case the Politburo agrees before the law is passed. Accordingly, tax management officials will receive monthly support equal to 100% of their current salary coefficient (excluding allowances).
This support is paid together with salary and is not used as a basis for calculating social insurance contributions and benefits. This income is exempt from personal income tax and other financial obligations to the State.
Option 2 is the case where the Politburo has not yet given its approval before the law is passed. Accordingly, the Government will regulate the supplementary income for tax management officials and employees in tax management agencies after approval by the competent authority.
This proposal is made in the section on regulations on building the tax management force. According to the draft law, tax management officials are subject to a system of titles, standards, salaries, and benefits... to ensure tax management, encourage and enhance responsibility, professionalism, and efficiency in performing public duties.
The tax sector aims to build a clean tax management force with public ethics and a spirit of serving taxpayers, complying with discipline and order.
In addition, the draft also stipulates that the State ensures financial resources for the activities of the tax administration force. In particular, the operator prioritizes budget allocation to build and operate information technology systems, digital transformation in tax administration, electronic invoices, facilities, equipment, and professional tasks to improve tax administration efficiency...
The bill also clearly states many prohibited acts in tax administration such as colluding, connecting, and covering up with taxpayers to transfer prices, evade taxes, and profit from tax and state budget money. Tax officials are not allowed to disclose or leak taxpayer information in violation of regulations, or to falsify the results of tax inspections and handling of tax violations. They are also prohibited from causing trouble or harassment to taxpayers, taking advantage to appropriate or illegally use tax money.
This law is expected to be passed by the National Assembly on December 10 and will take effect from July 1, 2026.
PVSource: https://baohaiphong.vn/de-xuat-cong-chuc-thue-duoc-ho-tro-them-100-luong-529042.html










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