The purpose of the Plan is to clearly, fully, and comprehensively define the tasks, duties, and responsibilities of relevant agencies, organizations, and units in implementing the Law on Tax Administration, ensuring timeliness, consistency, and effectiveness, and avoiding waste of resources.

To define the responsibilities of the lead agency and coordinating agencies, organizations, and individuals in carrying out activities to implement the Law nationwide.

At the same time, to raise awareness and responsibility of ministries, sectors, localities, and relevant organizations and individuals in implementing the Law, creating unity in awareness and action, thereby helping new points, spirit, and objectives of the Law to soon come into life and be effective in practice.

Develop 6 Decrees and 10 Circulars detailing a number of articles and measures to implement and guide the Law

The Plan sets out 6 groups of tasks for ministries, sectors, and localities to implement, specifically as follows:

1. The Ministry of Finance shall take the lead and coordinate with ministries, ministerial-level agencies, People’s Committees of provinces and cities, and relevant agencies and organizations to develop Decrees and Circulars detailing a number of articles and measures to implement and guide the Law, including:

- 06 Decrees: Decree on tax policies and tax administration for business households and individual businesses; Decree detailing a number of articles and measures to implement and guide the Law on Tax Administration; Decree on tax administration for related-party transactions of enterprises with affiliated relationships; Decree detailing and guiding the implementation of the Law on Tax Administration regarding e-invoices and electronic documents; Decree on insignia, ranks, uniforms, and badges of tax officials; Decree on sanctions for administrative violations in the customs sector.

- 10 Circulars: Circular on dossiers and procedures for tax administration for business households and individual businesses; Circular detailing a number of articles of the Law on Tax Administration and the Decree detailing a number of articles and measures to implement and guide the Law on Tax Administration; Circular detailing a number of articles of the Law on Tax Administration and the Decree detailing and guiding the implementation of the Law on Tax Administration regarding e-invoices and electronic documents; Circular guiding the printing, issuance, management, and use of electronic stamps for alcohol and tobacco; Circular guiding tax registration; Circular guiding the implementation of double taxation avoidance agreements and prevention of tax evasion for taxes on income and assets between Vietnam and countries and territories where such agreements are effective in Vietnam; guiding mutual agreement procedures; guiding the application of advance pricing agreements in tax administration for enterprises with related-party transactions; Circular on standards and norms for management and use of insignia, ranks, uniforms, and badges of tax officials; Circular guiding the management of tax service practices; Circular on risk management and compliance management in tax administration; Circular on tax administration for exported and imported goods.

- The deadline for completion of the Decree on tax policies and tax administration for business households and individual businesses and the Circular on dossiers and procedures for tax administration for business households and individual businesses is in the first quarter of 2026, implemented under simplified procedures.

- The Decree on sanctions for administrative violations in the customs sector shall follow normal procedures and must be submitted to the Government in April 2026.

- The remaining 04 Decrees shall be developed and drafted under simplified procedures and must be submitted to the Government in May 2026.

- For the remaining 09 Circulars: they shall be submitted to the Ministry of Finance in June 2026. The drafting and development shall follow simplified procedures.

2. In the first and second quarters of 2026, ministries, ministerial-level agencies, and People’s Committees of provinces and centrally run cities shall, based on their functions and tasks, review legal normative documents related to the Law on Tax Administration within their assigned management scope, and within their authority or propose to competent authorities timely amendments, supplements, replacements, abolitions, or issuance of new legal normative documents to ensure consistency with the Law on Tax Administration and relevant guiding documents.

3. In 2026 and subsequent years, the Ministry of Finance shall take the lead and coordinate with ministries, ministerial-level agencies, the Central Committee of the Vietnam Fatherland Front, People’s Committees of provinces and cities, and relevant agencies and organizations to organize dissemination, communication, and popularization of the Law and its detailed implementing documents. Provincial and municipal tax authorities shall take the lead in implementing this task in their localities.

4. Implement dissemination and education of laws, codification of the system of legal normative documents, and review and systematization of legal normative documents. The codification, review, and systematization of legal normative documents shall comply with the Law on Promulgation of Legal Normative Documents and other Government regulations.

5. The Ministry of Finance and competent authorities shall regularly inspect, supervise, urge, and monitor the implementation of the Law on Tax Administration in accordance with legal regulations.

6. The Ministry of Finance, ministries, ministerial-level agencies, People’s Councils, and People’s Committees of provinces and cities shall, according to their assigned functions and tasks, regularly compile materials, provide guidance on application, organize training and professional development, and receive and handle recommendations (if any)./.