In the field of taxation, Resolution 19 in 2015 of the Government requested: In 2015, the time of paying taxation should be shortened to no more than 121.5 hours a year; the percentage of electronic tax declaration in enterprises should reach over 95 percent.
In 2015, the proportion of firms paying electronic taxes has to reach at least 90 percent; Vietnam has to build and public database on refund, ensuring at least 90 percent of refund in accordance with the stipulated time. In 2016, Vietnam has to achieve the ASEAN-4 level of the reform of tax administration with 03 new groups of indicators: Check before tax reimbursement; implementation of risk management in the tax inspection; time and result of handling complaints about taxes.
To achieve targets set by the Government for tax work in Resolution 19 of the Government in 2015, the General Department of Taxation issued an action plan to promote the reform of administrative procedures, enhance tax administration and ensure the intra-industry discipline. In the action plan, the General Department of Taxation has proposed solutions to promote the reform of tax administration procedures such as: reviewing, modifying, adding and building procedures and regulations processing operations directly related to the taxpayer; Continue to promote the reform of administrative procedures, cut the tax compliance hours through reviewing, completing and creating legal documents on tax, simplify and reduce unnecessary procedures related to taxpayers. Modernize the tax administration to ensure 95 percent of enterprises declaring taxes over the internet, implement the electronic tax payment through 63 provinces and cities and ensure a minimum of 90 percent enterprises paying taxes through the Internet until December 31, 2015; implement the electronic tax payment to individuals. Strengthen the management of revenues, reduce losses, recovery of tax arrears to increase tax revenues at least by 8-10 percent of the estimate which was assigned by the National Assembly. Step up the information and communication on tax policy and tax administration; diversify forms of communication to promptly put tax policies in use.
According to the General Department of Taxation, in addition to measures on reduction of administrative procedures, the intra-industry management also needs to be renewed. This is an urgent requirement in the reform of tax administration, identifying specific responsibilities to each position and improving the attitude of tax officials. Strictly implement discipline of the industry, gradually improve the quality of human resources of tax authorities.
One year after issuing Resolution 19/2014 on improving the business environment and enhancing the competitiveness of Vietnam, in March 12, 2015, the Government continues issuing Resolution 19/2015/NQ-CP on tasks, major solutions to improve the business environment, enhance national competitiveness in 2015 and 2016. Notably, Resolution 19/2014 set a target of making Vietnam to belong to the medium level of the group of ASEAN-6 countries; the Resolution 19/2015 set higher goals. In 2015, Vietnam strives to reach indicators of the business environment of the country exceed the average level of ASEAN-6 countries in 2015 and in 2016 and the business environment index of Vietnam reaching the average level of ASEAN-4 group (including Singapore, Malaysia, Thailand and Philippines) on a number of key indicators under international practices.
Huong Giang