Promote voluntary compliance and full tax payment

Many opinions at the workshop also said that in order for tax compliance to be elevated to a “culture”, the key factor is that policies must be clear, easy for people to comply with, and the procedural burden must be minimized. In particular, there needs to be an incentive mechanism to differentiate between those with a good compliance history and those who do not comply well.

Policy transparency, procedure simplification

Deputy Director of the Tax Department Mai Son emphasized that voluntary compliance is the "trust index". Accordingly, a national financial system is only sustainable when people believe that their tax money is used transparently and brings common benefits, such as social security policies, health insurance, education, etc.

Improving voluntary tax compliance is not only a technical task, but also a step forward in culture and trust between the State and citizens. Photo: HH

Agreeing with this view, Phan Duc Hieu, a full-time member of the National Assembly's Economic Committee, said that compliance with the law needs to be elevated to a "culture". To do that, Mr. Hieu pointed out the key factors: policies must be clear, easy for people to comply with, and procedural burdens must be minimized. In particular, there needs to be an incentive mechanism to distinguish between those with a good compliance history and those who do not comply well.

Sharing at the workshop, experts and managers all agreed that if people want to be self-aware, first of all, policies and procedures must be simple, transparent and fair. One of the most fundamental changes being implemented by the tax sector is the official abolition of lump-sum tax for business households from January 1, 2026.

Deputy Head of the Tax Department's Professional Department Le Thi Chinh assessed that this is an important shift to the declaration method, based on "trust" so that taxpayers can self-declare and self-pay taxes according to actual revenue generated. This new method has three outstanding advantages: Simple (easy-to-understand formula) - Transparent (data verified through electronic invoices) and Easy to forecast (helping business households to make their own financial plans). Reality shows a positive shift, when in the first 9 months of 2025, more than 18,500 households switched to declaration and 98% of declaring households paid taxes electronically.

From an international perspective, IMF senior economist Frank Van Brunschot said that Vietnam's tax/GDP ratio in 2024 is 13.1%, lower than the recommended level of 15-16% to support sustainable growth. He emphasized that in order to mobilize revenue, the role of tax administration is extremely important, focusing on improving compliance and expanding the tax base, instead of just increasing tax rates.

Technology, media promote culture of voluntary compliance

If transparency policy is a "necessary" condition, then smart technology and effective communication are "sufficient" conditions to promote a culture of voluntary compliance. Deputy Director of the Tax Department Mai Son said that the tax industry is going through 4 stages of reform, with e-tax as the foundation. The goal is to build a multi-sector connection database (banking, customs, industry and trade...), ensuring "correct, clean, and live" data. From there, the system can "suggest declarations", helping taxpayers declare and pay taxes more easily. The tax industry is also applying new technologies such as AI and Big Data to analyze risks, and plans to deploy a new generation tax management system from 2026.

With the implementation of Resolution 68, the Ministry of Finance has issued the Project "Converting the model and method of tax management for business households when eliminating lump-sum tax" attached to Decision No. 3389/QD-BTC. Accordingly, fundamental solutions are identified to complete the goal of officially eliminating the lump-sum tax form from January 1, 2026, creating an important shift in tax management for business households and individuals. Photo: PV

From the business side, Director of Retail Solutions (MISA) Bui Thi Trang said that technology helps compliance become "natural", when the system automatically reminds, synthesizes data and forms declarations, taxpayers will find it "easy" and "will do it". Accordingly, Trang proposed that tax authorities allow direct connection of business software with bank payment gateways so that taxpayers can pay taxes right on a single application.

Many opinions also expressed agreement with the statement that, in the current context, tax compliance is not only a responsibility but also a competitive advantage. Mr. Bui Ngoc Tuan, representative of Deloitte Vietnam, said that the global trend is to view tax compliance as a "commitment to transparency and social responsibility". Large corporations have shifted from "compliance" (level 1) to "risk management" (level 2) and "strategy" (level 3). They view tax data as a "strategic asset", using AI to forecast risks and optimize cash flow. This is the mindset that Vietnamese businesses need to aim for.

On behalf of the tax sector, acknowledging all the enthusiastic contributions from experts and businesses, Deputy Director of the Tax Department Mai Son affirmed that the workshop took place at the right time when the tax sector is amending the Law on Tax Administration and building a new information technology system. This is an opportunity for the whole sector to review, evaluate and perfect the entire business process, in order to meet the requirements of comprehensive innovation and deep integration of Vietnam in the global context - associated with the standards of the IMF, World Bank and OECD.

The tax sector is well aware that, despite great efforts, there are still points that need to be further improved. Therefore, redesigning a modern tax management model, linked to data infrastructure and digital technology, is an important step to improve management efficiency, while simultaneously connecting with the national database, aiming to share big data between state agencies. The ultimate goal is not only to better serve tax management, but also to create a fair and transparent business environment, foster sustainable revenue sources, and contribute to the country's major goals such as social security, infrastructure development and strengthening the country's potential.

Source: https://daibieunhandan.vn/thuc-day-tu-giac-tuan-thu-dong-gop-day-du-thue-10393036.html