Vietnam – Korea: Strengthening International Experience Exchange In Tax Administration Modernization

With the aim of enhancing international research and experience exchange to support the restructuring of operational processes and promote digital transformation in tax administration, from April 6–10, a delegation from the General Department of Taxation of Vietnam, led by Deputy Director General Mai Son, paid a working visit to Korea.

Within the framework of the KOICA Q-DEEP Project, Deputy Director General Mai Son and the nine-member delegation—comprising leaders and officials from various units of the tax sector—participated in a workshop program to exchange and share tax administration experiences with the National Tax Service of Korea (NTS). The opening session was held in a formal atmosphere, marking the beginning of a series of working activities and exchanges between the two tax authorities.

In his welcome remarks, Mr. Lee Sanghoon, Director of the International Tax Bureau at the NTS, expressed his pleasure in receiving the Vietnamese delegation and emphasized the significance of the program in strengthening cooperation and experience sharing between the two sides, especially in the context of rapid digital transformation in tax administration.

On behalf of the delegation, Deputy Director General Mai Son expressed sincere appreciation for the warm reception and support from the Korean side, affirming that the exchange program presents a valuable opportunity for Vietnam’s tax sector to learn from international experiences, particularly in areas such as e-tax administration, big data, and the application of advanced technologies. He also expressed confidence that the discussions would contribute meaningfully to the ongoing reform, modernization, and improvement of tax administration efficiency in Vietnam.

At the opening session, Mr. Eum Taehyun, Deputy Director of the International Cooperation Division under the International Tax Bureau, provided an overview of the program, outlining its key contents, implementation methods, and objectives. The workshop focused on practical topics closely aligned with modern tax administration, particularly Korea’s experience in digital transformation and the application of technology in tax management.

During the working sessions, the delegation engaged in in-depth discussions with the NTS on several key topics relevant to the modernization of Vietnam’s tax sector. They also studied the organizational model and operational mechanisms of the NTS, including its structure, functional assignments, governance methods, and coordination mechanisms in modern tax administration. These insights serve as an important reference for refining organizational models and improving management efficiency in the new context.

In parallel, the delegation examined core digital components such as the e-invoicing system, cash receipt system, and mechanisms for collecting, verifying, and utilizing transaction data. These topics provided practical perspectives on building a digital ecosystem in tax administration.

A key focus of the program was big data and data analytics in tax administration. The delegation explored the organizational and operational model of the Big Data Center, data analytics applications supporting tax management, and the potential use of data in redesigning business processes.

Regarding specialized topics, the delegation also discussed the application of artificial intelligence (AI) in tax administration, gaining insights into how the NTS integrates AI into its operations to enhance professional support and management efficiency. They also engaged directly with NTS specialized units to better understand practical tax administration practices. These working sessions contributed to strengthening mutual understanding, sharing experiences, and promoting future cooperation between the two tax authorities.

The working visit to Korea not only provided valuable practical experience but also supported the General Department of Taxation of Vietnam in restructuring operational processes, improving IT system architecture, and accelerating comprehensive digital transformation—toward building a modern, efficient, and transparent tax administration system.