In the draft amended Law on Tax Administration submitted to the Ministry of Justice for review before National Assembly approval, the Ministry of Finance presented two options regarding the support scheme for tax officials.
Option one applies if the Politburo provides its consent before the law's adoption. Under this scenario, tax administration officials would receive monthly support equal to 100% of their current salary coefficient (excluding allowances).
This support payment would be disbursed with regular salaries and would not serve as a basis for calculating social insurance contributions or benefits. This income would also be exempt from personal income tax and other financial obligations to the State.
Option two applies if the Politburo's consent is not obtained before the law's adoption. In this case, the Government would regulate additional income for tax administration officials and employees within tax agencies, following approval by competent authorities.
Additionally, the draft law stipulates that the State will ensure financial resources for the operations of the tax administration force. The government prioritizes budget allocation for developing and operating information technology systems, digital transformation in tax administration, e-invoicing, physical infrastructure, equipment, and specialized tasks to enhance tax management efficiency.
The draft law also clearly outlines many prohibited acts in tax administration. These include collusion, illicit connections, or protection of taxpayers to engage in transfer pricing, tax evasion, misappropriation of tax money, or State budget funds. Tax officials are forbidden from disclosing or leaking taxpayer information unlawfully, or falsifying the results of inspections and tax violation处理. They are also prohibited from causing inconvenience or harassment to taxpayers, or abusing their position to appropriate or illegally use tax money.
This law is expected to be approved by the National Assembly on 10/12 and will take effect from 1/7/2026.
Phuong Dung
