Amending the Law on Tax Administration to ensure against budget loss

The General Department of Taxation held a meeting on the content of amending and supplementing a number of articles of the Law on Tax Administration. Photo: General Department of Taxation

At the meeting, Deputy Director General of the General Department of Taxation Dang Ngoc Minh said that on the evening of August 16, Prime Minister Pham Minh Chinh - Head of the Steering Committee for reviewing and handling problems in the system of legal documents - chaired a meeting of the Government Standing Committee with ministries and branches to discuss the development of a draft law to amend a number of contents of laws in the fields of finance and budget, including the Law on Tax Administration.

Accordingly, to promptly implement the direction of the Government leaders, the Ministry of Finance and the General Department of Taxation held a meeting to discuss the inadequacies and problems that need to be amended in the Law on Tax Administration.

At the meeting, representatives of the participating departments and units focused on giving opinions on the need to amend, supplement, procedures, documents and policy contents of the law.

The main contents that need to be discussed include 5 groups of policies to amend and supplement a number of articles of the Law on Tax Administration, with the plan to amend and supplement 12 articles out of a total of 152 articles of the current Law on Tax Administration (accounting for 7.89% of the total number of articles).

The opinions expressed focused on the exchange of information related to regulations on tax management principles (Article 5), Modernization of tax management (Article 11), Duties, powers and responsibilities of ministries, ministerial-level agencies and government agencies (Article 15), Taxpayers' rights (Article 16), Principles of tax declaration and calculation (Article 42), Handling of late tax payment (Article 59), Completion of tax payment obligations in case of exit (Article 66);

Time limit for processing tax refund dossiers (Article 75), Authority to decide on tax refunds (Article 76), Responsibilities of relevant organizations and individuals in providing taxpayer information (Article 98), Cases of forced enforcement of administrative decisions on tax management (Article 124), Measures for forced enforcement of administrative decisions on tax management (Article 125).

Concluding the meeting, Deputy General Director Dang Ngoc Minh requested that departments, agencies and units continue to focus on urgently reviewing the inadequacies, obstacles, conflicts and overlaps of the current Tax Administration Law to propose the Ministry of Finance to report to the Government and the National Assembly on amendments and supplements.

Amending and supplementing the law in the direction of simplifying tax administrative procedures, creating the best conditions for taxpayers, especially in tax refund procedures, deductions, and handling late payment; strengthening the post-audit mechanism, preventing fraud and tax evasion to ensure against tax losses for the state budget.

Source: https://laodong.vn/kinh-doanh/sua-luat-quan-ly-thue-bao-dam-chong-that-thu-cho-ngan-sach-1381369.ldo