18
mentioned by Enterprise Association (EA) as well as
research on practical experiences in administrative
procedures reform. The direct discussion with the
representatives of government and local authorities
and enterprise’s practical business trips to border
crossing, industrial and export processing zone helps
Interdisciplinary Supervision have a comprehensive
and practical view, also analyses reasons of facing
difficulties to propose requests promoting Tax and
Customs administrative procedure reform. The
result has shown many strong and positive changes:
Firstly,
units have deployed strongly projects
applying IT to serve administrative reform in order
to reduce time, cost and maximize convenience
for enterprises carrying out the tax and customs
procedures. Until now, the Enterprise’s Tax
administrative procedures have been implemented
through electronicmethod, electronic tax declaration
and payment systems have been implemented in
63/63 provinces, cities which reduces tax payment
time down to 5 times, amounting to 117 hours
per year (according to the evaluation of General
Department of Taxation).
Secondly,
the synchronization in the
implementation of tax and customs administrative
procedure process has been promoted, which
simplifying the administrative procedure for
enterprise in simple, transparent, convenient and
consistent way, complying with international
standards. Along with the electronic tax declaration
and payment, other steps in the tax process have
been expanded, which increases the rate tax refund
procedures and electronic tax settlement, minimize
the direct works with tax official of enterprise. The
BREAKTHROUGHS INTHE REFORMOF TAX
AND CUSTOMS ADMINISTRATIVE PROCEDURES
NGUYEN MINH TUAN, MA.
- Ha Giang Tax Department*
The business community highly appreciates the reform efforts of the Finance sector which has been
having lots of positive impacts. For example, tax institutions and policies have been gradually modified
in more simple, transparent way and easier to implement in accordance with international practices with
strongly applying information technology. Those efforts have helped Vietnamese tax payment index
continuously improve on both score and rankings according to international assessment.
Keywords: Reform, tax, produce, customs procedure, rankings
Received: July 18
th
, 2018
Revised: September 28
th
, 2018
Accepted for publication: October 5
th
, 2018
Breakthroughs in the reformof tax
and Customs administrative procedures
Business environment improvement is one of the
factorscontributingpositivelytoattractinginvestment
as well as improving national competitiveness. The
implementation of this objective requires authorities
to take part in seriously and continuously make
effort to improve the investment environment in a
synchronous and comprehensive way, especially in
Tax and Customs sectors – two important sectors
which have great impact on the development of
Vietnam’s business community.
Recent years, Vietnamese Fatherland Front
(VFF) has coordinated tightly with Vietnam
Chamber of Commerce and Industry (VCCI),
Vietnam Cooperative Alliance, Vietnam’s Young
Entrepreneurs Association, Vietnam’s Small and
Medium Enterprises and Ministry of Finance to
continuously monitor the administrative reform in
Tax and Customs sector. The main objectives are to
reduce strongly tax payment time, customs clearance
time, intermediary cost for business and to enhance
the competitiveness of Vietnam’s goods.
In 2017, the examination of tax and customs
administrativereformhasbeenimplementedinmany
provinces, cities after Interdisciplinary Supervision
had a direct working with 9 tax departments, 3
tax branches, customs branches, surveyed of 14
enterprises andorganized3dialogue talkswithmore
than 100 enterprises for understanding thoroughly
the collected information, the reason for problems
* Email:
