Reduce revenue loss, prevent fraud, facilitate business households to fulfill tax obligations

In their discussions, delegates agreed on the need to amend the Law on Tax Administration to ensure sustainable state budget revenue, create a fair and transparent business environment, strengthen risk management and promote digital transformation in tax administration.

Regarding the regulations on tax declaration, tax calculation, tax deduction and supplementary documents, some delegates said that Clause 5, Article 12 of the draft Law allowing taxpayers to declare and supplementary documents within 5 years is necessary to encourage voluntary correction of errors. However, in reality, there are still cases of taking advantage of this mechanism to avoid inspection and adjust data at sensitive times.

The delegates suggested that the Drafting Committee study and supplement the risk warning mechanism for supplementary declarations. In the direction: supplementary declarations that change the tax amount significantly or are submitted close to the inspection or audit period must be included in the post-supplementary inspection. This approach is expected to contribute to reducing tax losses, improving compliance and being consistent with the risk management principles stipulated in Article 6 of the draft Law.

Vice Chairman of the National Assembly Nguyen Duc Hai chaired the discussion session. Photo: quochoi.vn

Regarding the tax refund provisions in Article 18, delegates positively evaluated the draft's inclusion of an automatic tax refund mechanism, considering this an important step forward in administrative procedure reform, creating convenience for taxpayers. However, the draft has not clearly defined the principles for classifying records according to risk levels.

Delegates proposed clearer regulations in the direction that low-risk files are refunded first, then checked; high-risk files must be checked first, then refunded, based on public and transparent criteria. This not only ensures quick resolution for businesses that comply with the law, but also prevents VAT fraud and protects the state budget.

Regarding Article 20 on tax debt relief and Article 21 on tax debt cancellation, some opinions say that the policy to support taxpayers is necessary, but needs to be stricter to avoid exploitation. In practice, there are cases where businesses abandon their business addresses, leaving behind large tax debts, making enforcement impossible.

Delegates proposed to strengthen the connection and data sharing between tax authorities, business registration authorities and police agencies to promptly identify absconding and missing enterprises; at the same time, clarify the legal responsibilities of legal representatives and beneficial owners in these cases. This is considered an important solution to "collect correctly and fully", maintaining financial discipline and order.

Commenting on Article 13 of the draft Law regarding the transition of business households and individuals from paying lump-sum tax to declaring tax from January 1, 2026, delegates said that this policy is appropriate, contributing to ensuring fairness among taxpayers. However, most business households are not familiar with bookkeeping and using technology, so they are very hesitant to self-declare.

Delegates said that without appropriate support mechanisms, the conversion could lead to incomplete declarations and even tax evasion. Meanwhile, the law allows tax calculation through cash registers, directly connected to tax authorities to record revenue.

View of the working session. Photo: quochoi.vn

Opinions also suggested clarifying that invoices printed from cash registers, connected to tax authorities, are considered valid invoices, and that businesses are not required to purchase invoices from service providers as is currently the case. This will help reduce intermediary costs, creating conditions for businesses to comply with tax laws in a simple and convenient way.

Speaking to explain and clarify opinions at the discussion session, Minister of Finance Nguyen Van Thang said that the draft Law on Tax Administration (amended) will continue to be reviewed to ensure consistency and consistency with the Law on Enterprises, the Law on Investment, the Law on Electronic Transactions, the Law on Bankruptcy and related tax laws, and at the same time, the wording and terminology will be adjusted to be suitable and easy to apply.

Regarding the regulations on tax declaration, tax calculation, and tax deduction for business households and business individuals in Article 13, the Minister said that the draft will be revised in the direction of clearly defining the tax authority's responsibility to support households that have used invoices from cash registers connected to tax authority data.

Minister of Finance Nguyen Van Thang explains and clarifies the opinions of interested delegates. Photo: quochoi.vn

The Tax Department will develop support tools such as sample tax declarations, automatic tax calculation suggestions based on electronic invoice databases and related data sources. The goal is to create maximum convenience for business households, while still ensuring the principle of taxpayers self-declaring, self-paying, and self-responsible before the law for their tax obligations.

Regarding the regulations on automatic tax refunds, tax exemptions, and automatic tax reductions in Articles 18 and 19, Minister Nguyen Van Thang emphasized that the Drafting Agency will make adjustments to ensure that the implementation is consistent with the actual conditions of information technology infrastructure, databases, risk management criteria, and automatic processing procedures, along with high requirements on information security and safety. The implementation of the automatic mechanism will be carried out according to a suitable roadmap, avoiding disruption to businesses and people.

The Minister affirmed that, based on the comments contributed at the Session, the draft Law on Tax Administration (amended) will continue to be perfected in the direction of building a modern, transparent, fair and effective tax administration system, contributing to consolidating a strong national financial foundation, creating a healthy investment and business environment, accompanying the development of businesses and people.

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Source: https://baodaklak.vn/chinh-tri/202511/ky-hop-thu-10-quoc-hoi-khoa-xv-giam-that-thu-chong-gian-lan-tao-thuan-loi-cho-ho-kinh-doanh-thuc-hien-nghia-vu-thue-56224af/