The Ministry of Finance has recently sent the draft Law on Tax Administration (amended) to the Ministry of Justice for final review before the National Assembly votes for approval. The Ministry of Justice will review it after receiving, explaining and revising it according to comments from the National Assembly Standing Committee. It is expected that this law will be voted for by the National Assembly on December 10 and will take effect from July 1, 2026.
The drafting agency has added many contents on building tax management force compared to the 2019 Tax Administration Law.
Specifically, regarding the support regime for tax officials, the Ministry of Finance proposed two options.
Option 1 (in case of approval from the Politburo before the law is passed), tax management officials will receive 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 case there is no agreement from the Politburo before the law is passed), the Government shall prescribe the income supplement for tax management officials and employees in tax management agencies after approval by competent authorities.

Check money transactions (Photo: Manh Quan).
Also according to the draft law, tax management officials are subject to the regime of titles, standards, salaries, benefits, badges, ranks, uniforms, and signs of tax management officials to ensure tax management work, encourage and enhance responsibility, professionalism, and efficiency in performing public duties.
In addition, the Draft also stipulates that the State ensures financial resources for the operations of the tax administration force and tax administration agencies; in which priority is given to allocating the annual state budget to build and operate information technology systems, digital transformation in tax administration, electronic invoices, facilities, equipment and specialized tasks serving the work to improve the efficiency of tax administration.
Tax authorities are responsible for training and building a team of tax officials to perform tax administration functions in accordance with the provisions of law.
The draft law also clearly states many prohibited acts in tax management such as collusion, connection, and cover-up with taxpayers to transfer pricing, tax evasion, and profiteering from tax money 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 or handling of tax violations. Tax officials are also prohibited from causing trouble or harassment to taxpayers, or taking advantage of the situation to misappropriate or illegally use tax money.
Source: https://dantri.com.vn/kinh-doanh/de-xuat-ho-tro-100-luong-hang-thang-cho-cong-chuc-nganh-thue-20251209093807181.htm










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