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Pham Sy Danh, Chairman of the Vietnam Association of Certified Public Accountants (VACPA) Photo: Internet

According to Mr. Danh, the amendment of the Law on Tax Administration was part of the reform roadmap of Vietnam's tax system during the recent period to meet the requirements on financial management as well as the requirements on business production development.

This amendment will contribute to facilitating and minimizing administrative procedures for enterprises as well as increasing the responsibilities, obligations and powers of tax administration agencies for large state budget revenues.

Commenting on the contents of the draft, Mr. Danh said that," In general, the draft law has continued to pursue the objective of administrative reform in budget management. This is the top objective contributing to facilitating enterprises to develop, invest in production and return to serve the socio-economy of the country. Together with that, many points in the draft have contributed to strengthening management capacity of tax agencies. This is also a necessary condition to strictly manage tax amounts of taxpayers."

Mr. Danh commented that the contents of this draft were supplemented with practical experience and experience in tax administration of countries in the region and in the world. The draft also responds to the development of a facilitating and serving government.

"This draft has expanded the powers of taxpayers and strengthened the responsibilities of tax management agencies. Fields of tax management have been expanded in the context of integrated economic development, such as transfer pricing, management of electronic invoices, tax appropriation and late payment, etc.," said Danh.

Concerning more emphasis on the benefits for businesses, he said that the draft further specifies tax consulting organizations, which is a respectable act to contribute to removing difficulties for businesses, especially small and super-small businesses.

"As we know, the National Assembly has recently adopted the Law on supporting small and medium enterprises in business and production development. Now, the revised Law on tax administration also includes content of tax consultancy for supporting enterprises in auditing sector. These two issues are synchronous, but it is difficult to avoid conflicts between laws and to ensure that tax consulting providers and accounting service providers having to meet the standards set by the Law and the State management agencies," Mr. Danh said.

Commenting on the powers and responsibilities of the tax office, Mr. Pham Sy Danh said that in general, some contents should be revised to accomplish the power for tax review, exemption, collection and consideration of conclusions related to compliance with tax law. This is because that not only the tax agency, but also many other agencies are involved in tax, such as the State Audit, the Government Inspectorate and even the investigating bodies. Thus, the law must cover all matters to help taxpayers clearly know which agencies they have to visit to deal with problems.

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Regarding the difficulties in drafting the revised Law on tax administration, Mr. Danh also emphasized that the development and issuance of a new policy related to economic and budgetary management will always face reactions. But it is temporary because we are aiming for long term results.