Speaking at the meeting, Deputy General Director Dang Ngoc Minh stated that on the evening of August 16th, Prime Minister Pham Minh Chinh, Head of the Steering Committee for reviewing and addressing issues and inadequacies arising in practice with the system of legal documents, chaired a regular government meeting with ministries and sectors to discuss the development of a draft law to amend certain provisions of laws in the field of finance and budget, including the Tax Management Law.

Accordingly, to promptly implement the directives of the Government leaders and the Ministry of Finance, on the morning of Saturday, August 17th, the leadership of the General Department of Taxation held a meeting to discuss the issues that needed to be amended in the Tax Management Law. At the meeting, representatives from the leadership of various functional units within the General Department of Taxation focused on studying and providing opinions on the points that needed to be amended and supplemented regarding procedures, documents, and policy contents of the law.

At the meeting, five policy groups were focused on amendments and supplements to several articles of the Tax Management Law. According to Deputy General Director Dang Ngoc Minh, it is expected that the current Tax Management Law will focus on amending and supplementing 12 articles out of a total of 152 articles (accounting for 7.89% of the total number of articles).

Also at the meeting, the speeches of representatives from the leadership of the functional units of the General Department of Taxation focused on discussing regulations related to the Principles of tax management (Article 5), Modernization of tax administration (Article 11), Duties, powers, and responsibilities of Ministries, ministerial-level agencies, and government agencies (Article 15), Rights of taxpayers (Article 16), Principles of tax declaration and calculation (Article 42), Handling of late tax payments (Article 59), Fulfillment of tax obligations in case of expatriation (Article 66), Deadline for resolving tax refund dossiers (Article 75), Authority to decide on tax refunds (Article 76), Responsibilities of organizations and individuals involved in providing information about taxpayers (Article 98), Cases of forced enforcement of administrative decisions on tax management (Article 124), and Measures for forced enforcement of administrative decisions on tax management (Article 125).

Concluding the meeting, Deputy General Director Dang Ngoc Minh requested that the functional units of the General Department of Taxation continue to focus on urgently reviewing the inadequacies arising in practice of the current Tax Management Law to propose to the Ministry of Finance to report to the Government and the National Assembly on the contents of amendments and supplements in the direction of simplifying tax administrative procedures, creating the best conditions for taxpayers, especially in tax refund, deduction, and late payment procedures; strengthening post-audit mechanisms, preventing fraud and tax evasion to ensure the prevention of tax revenue loss for the State budget.