Vietnam: What is trực tiếp bóng đá k+ roadmap for tax policy reform under Resolution 98?

What is trực tiếp bóng đá k+ roadmap for tax policy reform under Resolution 98 in Vietnam?

Under trực tiếp bóng đá k+ tasks and solutions stipulated inChỉ thị 27-CT/TW năm 2023 tăngby trực tiếp bóng đá k+ Politburo on enhancing trực tiếp bóng đá k+ leadership of trực tiếp bóng đá k+ Communist Party of Vietnam in practicing thrift and combating wastefulness, trực tiếp bóng đá k+ Government of Vietnam issued an Action Program to implementChỉ thị 27-CT/TW năm 2023 tăng, which includes trực tiếp bóng đá k+ content of trực tiếp bóng đá k+ roadmap for tax policy reform.

According to Section 4, Part 2 of trực tiếp bóng đá k+ Program attached toResolution 98/NQ-CP of 2024:

II. TASKS AND SOLUTIONS

...

4. Promotestate management, enforce discipline, implement rigorous thrift and combat wastefulness, and enhance trực tiếp bóng đá k+ efficiency of managing and utilizing national resources

a) Key tasks and solutions

- Enhance trực tiếp bóng đá k+ efficiency of managing and utilizing national resources, especially in trực tiếp bóng đá k+ management and use of resources, state budget, and public assets.

- Intensify tax administration and expedite trực tiếp bóng đá k+ roadmap for tax policy reform according to trực tiếp bóng đá k+ Tax System Reform Strategy to 2030 approved by trực tiếp bóng đá k+ Prime Minister of Vietnam in Decision No. 508/QD-TTg dated April 23, 2022.

- Improve trực tiếp bóng đá k+ quality of forecasting, preparing, and evaluating state budget revenue and expenditure estimates; ensure trực tiếp bóng đá k+ progress and quality of public investment projects to enhance trực tiếp bóng đá k+ efficient use of trực tiếp bóng đá k+ state budget.

- Develop solutions to definitively resolve long-standing issues for major national projects, key projects, ODA-funded projects, inefficient BOT, BT projects causing significant losses and wastefulness; underperforming commercial banks; projects halted as per trực tiếp bóng đá k+ conclusions of functional agencies, and promptly bring these assets into serving socio-economic development.

- Exploit, use land, resources, minerals sustainably and efficiently, minimizing losses, waste, and negative environmental impacts.

- Enhance transparency and public disclosure in trực tiếp bóng đá k+ use of trực tiếp bóng đá k+ state budget, public assets, national resources; elevate trực tiếp bóng đá k+ accountability of state management agencies and their heads for causing losses and wastefulness of trực tiếp bóng đá k+ budget and public assets.

- Promote trực tiếp bóng đá k+ restructuring of trực tiếp bóng đá k+ political system and public service providers towards a more streamlined, efficient, and effective organization; strictly implement trực tiếp bóng đá k+ target of workforce downsizing for trực tiếp bóng đá k+ period 2021 - 2026; continue improving job positions linked to public sector staffing, saving trực tiếp bóng đá k+ state budget spent on organizational and human resources.

- Strengthen trực tiếp bóng đá k+ application of science and technology, digital transformation, administrative reform, and socialization of public service provision.

- Intensify inspection, audit, supervision, and monitoring of trực tiếp bóng đá k+ implementation of trực tiếp bóng đá k+ Communist Party's policies and trực tiếp bóng đá k+ state laws on practicing thrift and combating wastefulness, focusing on fields, areas, and positions prone to wastefulness and negative acts, areas with many complaints, denunciations, and public concerns.

- Promptly detect, prevent, and strictly handle organizations and individuals violating, causing losses and waste of resources; strictly implement conclusions and recommendations of functional agencies, and recover money and assets for trực tiếp bóng đá k+ state.

...

Thus, to promotestate management, enforce discipline, implement rigorous thrift and combat wastefulness, and enhance trực tiếp bóng đá k+ efficiency of managing and utilizing national resources, trực tiếp bóng đá k+ roadmap for tax policy reform according to trực tiếp bóng đá k+ Tax System Reform Strategy to 2030, approved by trực tiếp bóng đá k+ Prime Minister of Vietnam inQuyết định 508/QĐ-TTg năm 2022, will be expedited and tax administration efforts intensified.

What is trực tiếp bóng đá k+ roadmap for tax policy reform under Resolution 98 in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

What are trực tiếp bóng đá k+ current rules for tax administration in Vietnam?

According to Article 5 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ current rules for tax administration are as follows:

- All organizations, households, household businesses, individuals shall pay their taxes in compliance with trực tiếp bóng đá k+ law.

- Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in this Law and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

- Agencies, organizations, individuals are responsible for participating in tax administration as prescribed by law.

- Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.

- Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.

What are trực tiếp bóng đá k+ prohibited activities in tax administration in Vietnam?

According to Article 6 of trực tiếp bóng đá k+Law on Tax Administration 2019, trực tiếp bóng đá k+ prohibited acts in tax administration include:

- Collusion, connection, cover-up between taxpayers and tax officials, tax authorities for price transfer and/or tax evasion.

- Inconvenience, burden to tax payers.

- Taking advantage to seize or put tax money to illegal use.

- Deliberate avoidance of declaration or inadequate, late, inaccurate declaration of tax liabilities.

- Obstructing operations of tax officials.

- Using tax identification numbers of other persons to conduct violations against trực tiếp bóng đá k+ law or allowing other persons illegal use of one’s tax identification number.

- Selling goods and providing services without issuance of invoices as prescribed by law, using illegal invoices and using invoices illegally.

- Alteration, misuse, illegal access or destruction to taxpayer information system.