Nghe An Tax Department seeks opinions from businesses on supplementing and amending the Law on Tax Administration
(Baonghean.vn) - Nghe An Provincial Tax Department has deployed to collect opinions, receive difficulties, problems and proposals for amendments and supplements to the provisions of the Tax Administration Law No. 38/2019/QH14.
Pursuant to Decision No. 508/QD-TTg dated April 23, 2022 of the Prime Minister on approving the Tax System Reform Strategy to 2030.
Nghe An Provincial Tax Department is collecting opinions, receiving difficulties, problems and proposals for amendments and supplements to the provisions of the Tax Administration Law No. 38/2019/QH14 through the following channels:
* By phone: (02383) 96 96 97
* Via email address: 𝐭𝐭𝐡𝐭.𝐧𝐚𝐧@𝐠𝐝𝐭.𝐠𝐨𝐯.𝐯𝐧
* Via Online Opinion Form at the link: https://forms.gle/JRgbXirZoUGQZgM4A
* In writing to the address: Nghe An Provincial Tax Department (Propaganda - Taxpayer Support Department), No. 366 Le Nin, Hung Phuc Ward, Vinh City, Nghe An Province.
The content of the enterprises is based on the study of the 2019 Tax Administration Law and daily application, assessed according to 11 groups of tax administration contents including: Tax registration, tax declaration, tax payment, tax assessment; Tax refund procedures, tax exemption, tax reduction, tax non-collection; Tax debt freezing; tax debt cancellation, late payment, fines; exemption from late payment, fines; no late payment; tax payment extension; gradual payment of tax debt; Management of taxpayer information; Management of invoices and documents; Tax inspection, tax audit; Enforcement of tax administrative decisions; (8) Handling of tax law violations; Resolution of tax complaints and denunciations; (10) International cooperation on tax; Organization of tax procedure service business.
Accordingly, the assessment focuses on the following contents: Current legal provisions; Difficulties, contradictions, and shortcomings in implementation; Causes of the above difficulties and shortcomings; Relevant legal provisions (if any); Guidelines, lines, and policies of the Party and State and legal provisions related to the assessed content (if any).
Specific comments include: Is the issuance of tax codes stable over the years? Are there any problems or inadequacies? Is the regulation on the deadline for submitting tax declarations reasonable over the years? Are the contents related to personal income tax from salaries and wages reasonable? Are the contents related to tax declaration and payment of business organizations and individuals? Is the determination of tax on exported and imported goods stable over the years?
In addition, there are the following contents: Has the tax determination for individuals (including real estate transfer cases) ensured the legal basis and feasibility in actual implementation? Are there any problems or shortcomings? Proposals to handle problems? Are there any problems arising in the implementation process regarding the tax payment deadline for the 04 groups specified in the Law on Tax Administration? Are the regulations on handling tax amounts, late payment fees, and excess payment penalties appropriate? Are the regulations on the time for calculating late payment fees and cases where late payment fees can be adjusted to reduce them appropriate? What content needs to be adjusted?
Enterprises give their opinions on: Completing tax payment obligations in case of exit, are there any problems or shortcomings in the regulations on temporary suspension of exit? Propose solutions to problems or propose amendments and supplements? Are there any problems or shortcomings in not collecting tax for cases where export tax and import tax are not required during implementation? Are tax exemption and reduction documents complete during implementation, are there any additional documents required? In case of tax debt deferral, is the deferral period reasonable? Difficulties and obstacles encountered when implementing debt management measures and tax debt enforcement measures. Are these problems related to amendments and supplements to relevant legal documents?
Regarding the management of the taxpayer information system: Has the taxpayer information system been built fully, modernly and reasonably? What information is available, what information is not available? If not available, what specific information is needed?...
Currently, the Ministry of Finance is drafting a proposal to develop a Law on Tax Administration (amended), including an outline of the draft and soliciting comments from affected entities. As expected, the draft law will amend regulations on tax management (declaration, payment, refund), and compulsory insurance collected by tax authorities. These regulations will have a comprehensive impact and greatly affect the operations of enterprises in all sectors of production, investment and business.
The revised Law on Tax Administration will have a great impact on businesses, because the reform trend, the frequency of declarations, electronic transactions, and documents in coordination with relevant agencies are very large. Therefore, the draft Law has important provisions such as promoting electronic transactions, electronic invoices, electronic tax refunds, tax declarations and accounting, etc., which will have a direct impact on businesses.
According to the Ministry of Finance - the agency in charge of drafting the Law on Tax Administration (amended), the purpose of developing the Law is to build a modern, effective, efficient Vietnamese tax sector, with unified, transparent, simple, easy-to-understand, and easy-to-implement tax management based on the following fundamental foundations: Transparent tax policy institutions, simple, scientific tax administrative procedures in line with international practices; high-quality, honest human resources; application of modern information technology with high connectivity, integration, and automation.
