Based on the 2025 Dialogue Conference between the Ministry of Finance and taxpayers, Asia Legal is pleased to introduce to our readers the Documentation of the 2025 Dialogue Conference between the Ministry of Finance and Taxpayers, which highlights notable issues in the taxation sector. This documentation aims to assist businesses and individuals in promptly keeping abreast of significant changes in current tax policies and administrative procedures.
Key Highlights in the Taxation Sector in 2025
1. Further improvement of the legal framework on tax administration
Law No. 56/2024/QH15, amending and supplementing the 2019 Law on Tax Administration, continues to strengthen taxpayers’ obligations to declare taxes truthfully, fully, and on time, while clarifying the legal basis for handling acts of incorrect declaration, concealment of information, and tax evasion.
2. Strengthened tax administration for e-commerce and digital platforms
Foreign suppliers conducting business with organizations and individuals in Vietnam are required to register, declare, and pay taxes in Vietnam.
E-commerce platforms and digital platforms with payment functions (both domestic and cross-border) are assigned responsibilities to:
- Withhold taxes;
- Pay taxes on behalf of sellers;
- Declare the amount of tax withheld for business households and individuals operating on the platforms.
Where withholding is not applicable, business households and individuals must independently register, declare, and pay taxes in accordance with regulations.
3. Accelerated digitalization of tax administration for business households
Tax registration procedures, information changes, termination, and restoration of tax codes continue to be simplified.
Personal identification numbers are applied in place of tax identification numbers, with automatic integration of population data, reducing paper-based dossiers and direct contact with tax authorities.
Clear distinctions are made between business households registering under the inter-agency one-stop mechanism and those registering directly with tax authorities, ensuring consistency in fulfilling tax obligations.
4. Reduction of compliance costs for business households
No re-registration of tax codes is required when additional business locations are established.
Procedures for terminating tax codes for each business location are abolished; tax obligations are coordinated and settled by tax authorities after business cessation.
Forms are streamlined and standardized; ID cards/citizen ID cards are replaced by personal identification numbers.
5. Decentralization and clarification of tax refund authority
Authority to receive and process tax refund dossiers is clearly decentralized under Circular No. 94/2025/TT-BTC:
- Directly managing tax authorities handle tax refunds in accordance with general regulations;
- VAT refunds related to investment projects fall under the authority of provincial-level Tax Departments;
- Refunds of uncredited input VAT upon dissolution or bankruptcy are handled by the directly managing tax authorities.
Refund decision-making authority is assigned to multiple levels (General Department, Tax Departments, Sub-departments), contributing to shorter processing times.
6. Tightened risk management in the use of e-invoices
Additional criteria are introduced to identify high-risk taxpayers when registering for e-invoice use, directly affecting business households.
Control focuses on cases:
- Involving invoice fraud or trading;
- Included in lists of suspicious transactions under anti-money laundering regulations.
Accordingly, registration and use of e-invoices may be subject to stricter controls, with increased explanatory requirements for business households showing risk indicators.
7. Adjustments to personal income tax policy
Digital platforms with payment functions continue to play a central role in withholding and paying taxes on behalf of business households and individuals.
Tax declaration and payment obligations of non-resident individuals in Vietnam are clarified, enhancing the comprehensiveness of cross-border tax administration.
Overall, the 2025 tax policy clearly reflects the trend of “facilitating compliance while strengthening risk control”—creating more favorable conditions for business households to comply with tax obligations, while enhancing the effectiveness of fraud prevention and tax administration in the digital environment.
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