National Assembly delegates proposed to clearly define the responsibilities of organizations and individuals in tax management.

On the morning of May 24, continuing the program of the 7th Session of the 14th National Assembly, under the direction of Vice Chairman of the National Assembly Phung Quoc Hien, the National Assembly held a plenary session in the hall, listening to the presentation of the report explaining, receiving and revising the Draft Law on Tax Administration (amended).

Previously, at the 6th Session, the National Assembly discussed and gave its first comments on the Draft Law on Tax Administration (amended). Based on the opinions of the National Assembly deputies, the National Assembly Standing Committee directed the Reviewing Agency, the Drafting Agency and relevant agencies to study, absorb, revise and complete the Draft Law on Tax Administration (amended).

The National Assembly listened to the presentation of the report explaining, accepting and revising the Draft Law on Tax Administration (amended).

Briefly presenting the report on explanation, acceptance and revision of the Draft Law on Tax Administration (amended), Chairman of the National Assembly's Finance and Budget Committee Nguyen Duc Hai said that, taking into account the opinions of delegates, this draft Law reviewed and specified the contents to the maximum; revised the scope of adjustment to cover all sources of State budget revenue, not separating revenue collected by tax authorities and revenue not collected by tax authorities.

To improve the effectiveness of tax management for multinational companies and enterprises with related transactions, the draft Law has added to the content the explanation of terms on commercial database; related parties, independent transactions, related transactions, and the ultimate parent company of the group; added the content assigning the Government to specify in detail the tax management for related transactions of related enterprises.

Clearly define the responsibilities of agencies, organizations and individuals

Chairman of the National Assembly's Finance and Budget Committee Nguyen Duc Hai said that some opinions suggested adding more specific regulations on the tasks and responsibilities of ministries and branches in tax management regarding anti-transfer pricing, price submission, tax evasion, debt settlement, tax collection, and tax enforcement; some opinions suggested reviewing and adding regulations on the responsibilities of some other relevant ministries and branches in tax management to the draft Law.

In response to delegates' opinions, the draft Law has reviewed and supplemented the tasks of ministries, ministerial-level agencies, and other central agencies in tax management of 11 relevant ministries and branches, mainly ministries and branches directly and regularly involved in tax management. At the same time, to ensure comprehensiveness, the draft Law stipulates: "Ministries, ministerial-level agencies, and other agencies of the Government are responsible for coordinating with the Ministry of Finance to perform state management tasks on tax management according to the Government's regulations".

Along with that, the Draft Law on Taxpayer Rights; duties and powers of People's Councils and People's Committees at all levels in tax management; duties, powers and responsibilities of the State Audit and State Inspectorate agencies.

Clarifying the content of debt cancellation, tax debt cancellation, late payment, and fines

Explaining and clarifying many issues related to debt forgiveness, tax debt cancellation, late payment, and fines, Chairman of the Finance and Budget Committee Nguyen Duc Hai stated that the debt forgiveness cases in the draft Law are mostly businesses that have closed down, are no longer in production or business activities, or individuals who have died or gone missing. The draft Law does not stipulate debt forgiveness for taxpayers who show signs of tax evasion or law violations.

Regarding the cases of tax debt cancellation, late payment fees, and fines, some opinions suggest that there should be a more thorough assessment of the tax debt situation, and a review of the cases of tax debt cancellation to have stricter regulations. Resolutely not cancel debts for subjects who deliberately violate the Enterprise Law, Investment Law, and related laws to ensure fairness with other subjects.

In response to the delegates' opinions, the Draft Law adopted the following direction: Remove the phrase "Private business owner" from Clause 2, Article 85, which stipulates cases of debt cancellation, and Point b, Clause 1, Article 87, which stipulates the authority to cancel debt. Accordingly, in case the owner of a private business dies or loses civil capacity, it shall be implemented according to the provisions of the Enterprise Law. Tax debt cancellation for private businesses shall be implemented according to the general provisions in Clause 1, Article 85 of this Law. Remove the provision on debt cancellation for individuals considered by law to be missing. At the same time, add the provision on no longer having assets, including inherited assets in the draft Law.

Decentralization of authority to decide on tax debt cancellation

Regarding the decentralization of authority to decide on tax debt cancellation, the Draft Law stipulates: In cases where the taxpayer is an individual who has died or gone missing, a bankrupt enterprise, a household or individual whose license has been revoked and the debt has been over 10 years old and enforcement measures have been applied but still cannot be recovered, the authority to cancel the debt is the Chairman of the People's Committee of the province or city. This content is inherited from the current Law on Tax Administration.

For the remaining cases, taking into account the opinions of the National Assembly Deputies, the draft Law is revised in the direction of: Expanding the authority of the Chairman of the Provincial People's Committee to cancel tax debts for debts under 5 billion VND based on the request of the Director of the Tax Department, Director of the Customs Department. At the same time, the Provincial People's Committee reports to the Provincial People's Council on the situation of tax debt cancellation at the first meeting of the year.

For tax debts of 5 billion VND or more: The General Director of the General Department of Taxation and the General Director of the General Department of Customs decide to cancel tax debts for debts from 5 billion VND to less than 10 billion VND.

The Minister of Finance decides to cancel debts for enterprises in the cases specified in Clause 3, Article 85 of this Law with tax debts, late payment fees, and fines from VND 10 billion to less than VND 15 billion.

The Prime Minister decides to cancel debts for enterprises in the cases specified in Clause 3, Article 85 of this Law with tax debts, late payment fees, and fines of VND 15 billion or more.

In addition, to fully absorb the opinions of delegates, the draft law was also revised in terms of wording and technical documents, ensuring consistency in content between articles and clauses, in accordance with the Constitution and relevant legal documents and specifically expressed in the draft Law.