Regulations in the law will maintain policy stability.
Discussing in the Group, National Assembly deputies basically agreed with the amendment of the current Law on Personal Income Tax and said that the draft Law will help re-establish the personal tax structure in accordance with the new socio- economic situation, digital technology, flexible labor market and diverse personal assets.
Regarding “other income subject to personal income tax as prescribed by the Government” stipulated in Point d, Clause 10, Article 3, National Assembly Delegate Dang Thi Bao Trinh ( Da Nang ) observed that this provision will help expand the scope of taxable income, ensuring coverage of newly arising income. However, this is a content that directly affects the rights and obligations of taxpayers, so the delegate suggested that it must be clearly stipulated in the law, and should not be left to the Government to automatically supplement it according to sub-law documents.
“If the Government were to regulate broadly, it would lead to a situation where the framework law is too broad and lacks transparency, making it difficult for people to determine whether they are subject to tax or not, reducing the level of policy stability. The principle of “taxation by law” needs to be guaranteed.”
Therefore, delegate Dang Thi Bao Trinh proposed to consider removing this provision or adjusting the content of "Point d, Clause 10, Article 3" in the direction of only assigning the Government to regulate after the National Assembly Standing Committee considers and decides on the addition of new income.
In the context of increasing fluctuations in natural disasters, epidemics, environmental incidents and other emergency situations. Mobilizing social resources through volunteer activities is very meaningful and timely for the people and for the purpose of emergency response. Therefore, delegate Dang Thi Bao Trinh agreed with the addition of provisions on deductions for charitable and humanitarian contributions and other deductions in Article 11 of the draft Law.
According to the delegate, the above regulation is very suitable for the trend of social responsibility and encourages community contributions. However, in practice, controlling the payment sources "not paid from other sources" is very difficult, the tax authority will encounter problems when verifying the payment sources, especially with diverse payment forms such as: transfer, direct deduction...
Therefore, delegate Dang Thi Bao Trinh proposed to consider and maintain the principle of "no duplication of benefits", which means that only the expenses that taxpayers actually pay for themselves can be deducted. According to the delegate, it is necessary to clearly stipulate this because in reality, many expenses for health, education or charity can be paid from many sources such as insurance, support funds or sponsorship. If not clearly stipulated, it will lead to a situation where an expense is deducted many times, causing loss of revenue for the budget and inequality between groups of taxpayers.
To ensure consistency, consistency and feasibility, delegate Dang Thi Bao Trinh also suggested that the draft Law should specify criteria for determining the deductible amount as the actual expenditure with legal invoices and documents and confirmed by the receiving organization. At the same time, the Government or the Ministry of Finance should prescribe the form of documents, confirmation forms and deduction procedures.
“In reality, each charity, each medical or educational facility currently uses very different forms of confirmation. Some places confirm with paper receipts, others send emails, or even just handwritten papers. This makes it difficult for tax authorities to check, and people do not know whether their documents are valid or not. If there is a unified national standard form, the declaration and verification will be simple, transparent and convenient to apply the Law,” the delegate emphasized.
Tax must be calculated on income from transferring auctioned motorcycle license plates
According to the provisions of Point c, Clause 10, Article 3, income from transferring license plates of cars won at auctions according to the provisions of law will be subject to personal income tax. However, National Assembly Delegate Trang A Duong (Tuyen Quang) proposed to supplement income from transferring license plates of motorbikes and motorcycles won at auctions according to the provisions of law.
According to the delegate, if only regulating car license plates, it will miss cases for other vehicles and is not consistent with the Law on Road Traffic Order and Safety, which is a specialized law regulating this type of property/income. The delegate also pointed out the fact that at the auction of license plates on July 18, organized by the Traffic Police Department in coordination with Vietnam Joint Stock Auction Company, there were 5 license plates of motorbikes and cars with very high auction prices, from 200 million VND to more than 500 million VND/license plate.
In addition, delegate Trang A Duong also noticed that in Clause 18, Article 4 on tax-free income, it is stipulated that "Income from copyright of scientific, technological and innovative tasks when the results of the tasks are commercialized according to the provisions of the law on science, technology and innovation, the law on intellectual property". The delegate said that this provision is in conflict with the type of taxable income stipulated in Point a, Clause 7, Article 3 of the draft Law on income from transfer and assignment of the right to use intellectual property objects.
“If both of these regulations are kept without any exclusion provisions, there will be overlaps, affecting the application and enforcement of the law, especially the tax calculation stipulated in Clause 2, Article 17, not clearly defining which regulations are taxable and which are exempt from tax when both are in the field of technology transfer.”
Therefore, the delegate proposed to add an exclusion factor to the regulation at Point a, Clause 7, Article 3 of the draft Law as follows: "Income from transferring or assigning the right to use intellectual property objects, except for the case specified in Clause 18, Article 4 of this Law".
There should be appropriate family deductions for certain specific dependents.
During the Group discussion, the National Assembly deputies also paid attention to giving comments on the provisions on family deductions in Article 10 of the draft Law.
With the provisions in the draft Law, National Assembly Deputy Ma Thi Thuy (Tuyen Quang) observed that there will be only one general family deduction level, determined based on price and income fluctuations in each period. This family deduction level does not clearly differentiate between each dependent; does not differentiate between dependents studying at university or in high school, places with high or low living costs, between rural and urban areas, and does not take into account dependents who are long-term ill or have serious illnesses.
According to the delegates’ calculations, families with children going to Hanoi to study at university have to spend an average of 10 million VND/month. Families who have to support sick people and people with disabilities also bear a heavy burden. With the current salary of officials and civil servants, living in big cities is very difficult, with high expenses, it will be difficult to save to buy social housing, invest in education, health care, etc.
Therefore, delegate Ma Thi Thuy proposed to study and stipulate a higher family deduction level for some specific groups of dependents. For example, instead of applying the general family deduction level of 6.2 million VND/person, the family deduction level for university students should be from 6.5 to 7 million VND/person. Dependents who are disabled or seriously ill should have the deduction level raised to 8 million VND/person. Children under 18 years old should have the deduction level of about 4.4 million VND/person, the delegate suggested.
The draft Law gives the Government the right to regulate family deduction levels based on price and income fluctuations. Delegate Dang Thi Bao Trinh said that the regulation of family deduction levels is directly related to people's rights, so it is necessary to specifically regulate in the law, and should not be completely assigned to the Government. This is in accordance with the provisions of the Constitution. According to the delegate, the draft Law should regulate specific family deduction levels or regulate minimum and maximum levels; the Government should adjust within that framework.
Source: https://daibieunhandan.vn/khoan-thu-nhap-chiu-thue-moi-do-uy-ban-thuong-vu-quoc-hoi-quyet-dinh-10394501.html
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