The draft law submitted to the NA in this session includes 17 chapters and 152 articles, up three chapters against the current law, containing many amendments and supplements on contents related to measures to handle tax arrears; application of electronic invoices and vouchers; tax investigation; and regulations on tax payment enforcement.
A number of specific contents to be submitted to the NA for consideration include the tasks and power of the NA in deciding the estimates for tax collection and other State budget revenues in the annual State budget estimates; approval of State budget settlement, including tax amounts, late payment amounts and fines already annulled in accordance with legal regulations; and tasks, rights and responsibilities of the State Audit and the coordination mechanism between the State Audit and tax agencies.
NA deputies will also discuss in group the draft Law on Architecture, which was submitted to the NA on October 24.
This draft law was designed to overcome limitations, difficulties and problems in implementing regulations related to architecture, thus meeting requirements of architecture management and development.
It includes five chapters and 37 articles, with regulations of architecture management, architectural practice, and State management responsibility of architecture.
In their afternoon sitting on the same day, the NA will hear a report on comprehensive amendment of the Education Law presented by Minister of Education and Training Phung Xuan Nha; and another on verification of this draft law delivered by Chairman of the NA's Committee on Culture, Education, Youth, Adolescents and Children Phan Thanh Binh.
The NA will continue their group discussion on the draft Law on Education (amended).
During its fifth session, after discussing the draft law, the NA decided to expand the scope of amendments of the law so the name of the law “The law amending and supplementing some articles of the law on education” was changed into “the draft law on education (amended)”, aiming to institutionalize Party views and orientations on fundamental and comprehensive reform of education and training to meet the requirements of industrialization and modernization in the context of socialist-oriented market economy and international integration.
At the same time, the draft law was required to concretize new provisions of the 2013 Constitution, which are related to education and training development; ensure consistency with other relevant legal documents to manage and improve the quality of education and training; ensure comprehensiveness, feasibility and suitability with the real situation; and create a legal foundation for renovating education and training and mobilizing domestic and foreign resources for educational development.