According to the General Department of Taxation, the current Law on Tax Administration (No.38/2019/QH14), which took effect on July 1, 2020, has been instrumental over the past five years.
It has made significant contributions to modernizing tax management, reforming administrative procedures, and strengthening fiscal discipline, all while creating a more favorable environment for taxpayers to fulfill their obligations.
However, the context has evolved rapidly. The swift development of the socio-economic landscape, the emergence of e-commerce, the digital economy, and new business models, coupled with an accelerating national digital transformation, necessitate a comprehensive revision.
In response, the Party and the State have issued a number of breakthrough policies aimed at removing bottlenecks and unlocking resources for economic growth. This new reality demands that the Law on Tax Administration be thoroughly amended to meet the country’s current and future requirements.
In an official step, on August 1, 2025, the National Assembly Standing Committee issued Resolution No.92/2025/UBTVQH15, which formally added the amended Law on Tax Administration to the 2025 legislative program.
Following this, on August 15, 2025, the Ministry of Finance issued Official Letter No.12624/BTC-CT to solicit broad public comment on the draft law’s content. This public consultation is being conducted in a receptive and responsible spirit, aiming to mobilize the active participation of the business community and taxpayers nationwide.
Under the direction of the Ministry of Finance, the General Department of Taxation is urgently working to finalize the draft law. The overarching goal is to comprehensively reform tax administration to align with practical demands and to institutionalize the official policies outlined in key Central resolutions.
To this end, the General Department of Taxation has expressed its desire to continue receiving the attention, partnership, and constructive feedback from all stakeholders. This collaborative effort is intended to ensure that the amended Law on Tax Administration is practical, effective, and meets the broader societal expectations for reform and innovation.
Regarding the key provisions of the forthcoming draft law, the General Department of Taxation affirmed that the amendments will adhere closely to the major orientations of the Party and State. The focus will be on several core areas, including:
- Promoting comprehensive modernization and digital transformation in tax collection and management;
- Fostering voluntary compliance based on a system that classifies taxpayers by their level of risk and legal adherence;
- Drastically reducing administrative procedures and compliance costs for citizens and businesses;
- Advancing decentralization of power, while implementing end-to-end online administrative procedures through a centralized, single “one-stop shop” that is not constrained by administrative boundaries;
- Addressing the inadequacies of the current law to ensure consistency and synchronicity with the broader legal framework.
