According to an inspection report on the draft law on tax management, regulations on tax management are available in some legal documents but do not create a synchronised and consistent basis for tax management work. Many regulations on administrative punishments for tax violations are not clear and compatible with the real situation. Therefore, it is necessary to issue law on tax management to create a legal basis for taxation operations.

NA deputies also gave opinions on the name of the draft law, mandates for tax management by state agencies, the purpose of tax management, fines, tax management staff building, tax inspections, complaints and petitions.

Deputy Pham Quang Du from Ba Ria Vung Tau said the content of the draft law mainly focuses on regulating tax payments rather than issues on tax management and related activities of tax officials in collecting taxes. He called for a strong and specific mechanism to avoid inefficiency in tax management.

Regarding the responsibilities of other State agencies in tax management, deputy Tao Huu Phung from Ha Tay said: “The focus of the draft law on tax management is to overcome tax evasion and trade fraud which have become common in recent times. Especially, the law should heighten the responsibilities of State agencies, and socio-economic organisations. It is also important to clarify the rights and responsibilities of tax officials and agencies as well as tax payers”.

Deputies also gave opinions on the draft law on gender equality.