Promoting the application of AI in tax management

The tax sector will strengthen the application of information technology in tax administration.

In 2021, to meet the requirement of implementing new procedures and policies, the Information Technology Department (General Department of Taxation) has completed the upgrades of 163 versions of tax management and taxpayers assistance applications.

The upgrade to meet the new supplements and amendments of tax policies has contributed to improving the quality of tax administration and supporting taxpayers to comply with tax obligations, especially supporting taxpayers and businesses that are facing difficulties due to the Covid-19 pandemic.

For example, for tax registration, tax declaration, tax payment, tax refund, the General Department of Taxation has upgraded the application systems to support taxpayers (HTKK, ETAX, icanhan) and applications of the tax authorities (TMS, KDT) to meet the implementation of tax declaration forms following the provisions of Circular No. 105/2020/TT-BTC of the Ministry of Finance on tax registration.

At the same time, upgrading tax declaration forms by each time, handling the deadline for submitting tax declaration dossiers, and making additional tax declaration dossiers following the provisions of Circular No. 80/2021/TT-BTC. The upgrade also meets the extension of tax and land rent payment deadlines in 2021 following Decree No. 52/2021/ND-CP dated May 19, 2021.

Regarding professional services for individuals and business households, the General Department of Taxation has upgraded the functions of support to make a set of households paying flat tax (for more than 2 million households) and supporting to make a set of non-agriculture for about 20 million taxpayers using non-agricultural land; upgrading forms to meet the requirements in Circular No. 40/2021/TT-BTC on value-added tax and personal income tax of business households; Circular No. 105/2020/TT-BTC of the Ministry of Finance (form 05-DK-TH-TCT, 20-DK-TH-TCT).

Regarding the implementation of e-Government and national digital government, the tax sector have successfully deployed the E-tax application on Mobile; SMS service between tax authorities and taxpayers; online public services and integration of the National Public Service Portal; paying financial obligations related to land on the National Public Service Portal.

In particular, with the goal that by July 1, 2022, all taxpayers will use e-invoices in accordance with the Law on Tax Administration and Decree No. 123/2020/ND-CP, Information Technology Department has closely coordinated with specialized units to successfully deploy the e-invoice phase 1 in six provinces and cities.

According to the General Department of Taxation, in 2022, the whole tax industry will continue to maintain information technology applications to ensure smooth operation, handling of errors; continue to improve processes and regulations; deploying information technology applications to meet the Prime Minister's direction on reforming tax procedures and building an e-Government.

In 2022, the Information Technology Department will upgrade all application systems to meet the Law on Tax Administration No. 38/2019/QH14, Decrees and guidance circulars.

At the same time, continuing to expand the electronic tax system such as: tax declaration, electronic tax payment; paying e-tax of land, households and individuals; electronic declaration and payment of registration fees for automobiles and motorbikes; electronic tax refund; electronic tax registration in order to meet the requirements of amending and supplementing policies, regulations and tax management processes.

As for the plan to deploy e-invoices, the Information Technology Department will continue to complete the e-invoice management application to meet risk management, inspection, and management of e-stamps for wine and cigarettes; complete the implementation of phase one of e-invoices in six provinces and cities by March 2022. At the same time, preparing for the second phase of e-invoices in 57 provinces and cities which will launch from April to July 2022; the remaining contents of receipts, paper invoices and electronic stamps as prescribed in Decree No. 123/2020/ND-CP. Along with that is the work of upgrading the application to meet the Law on Tax Administration to ensure safety, information security, administration and database operation.

Adhering to the Government's digital transformation strategy, the Tax sector continues to build an integrated and centralized information system, promoting the application of artificial intelligence (AI) and big data to the process of tax administration, especially the contents related to the reform strategy of Vietnam's tax sector in the 2022-2025 period.