Some new points of the LAW ON TAX ADMINISTRATION No. 108/2025/QH15 dated December 10, 2025, effective from July 1, 2026.

The National Assembly officially passed the Law on Tax Administration No. 108/2025/QH15 at the 10th Session of the 15th National Assembly on December 10, 2025. Here is a summary of some new points of the Law on Tax Administration No. 108/2025/QH15 dated December 10, 2025, which will take effect from July 1, 2026:

1. CLEARLY DEFINING TAXPAYERS: INCLUDING FOREIGN ORGANIZATIONS AND INDIVIDUALS

Previously, Clause 1, Article 2 of the 2025 Law on Tax Administration stipulated the following regarding taxpayers:
1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes according to the provisions of tax law;

b) Organizations, households, business households, and individuals paying other revenues belonging to the state budget;

c) Organizations and individuals withholding tax.

With the new regulations in Clause 1, Article 2 of the draft Law on Tax Administration 2025, the regulations on taxpayers have been specified more clearly, including foreign organizations and individuals.

1. Taxpayers include:
a) Organizations, households, business households, individuals, and individual business owners who are taxpayers according to the provisions of tax law;

b) Foreign organizations and foreign individuals with business activities in Vietnam or with income arising in Vietnam who are taxpayers according to the provisions of tax law;

c) Foreign organizations and foreign individuals with business activities on e-commerce platforms and other digital platforms who are taxpayers according to the provisions of tax law;

d) Organizations, households, business households, individuals, and individual business owners pay other revenues belonging to the state budget as prescribed by law;

e) Organizations and individuals perform withholding and payment of withheld taxes as prescribed by tax laws, tax administration laws, and other relevant laws.

2. TAXPAYER CLASSIFICATION IN TAX ADMINISTRATION

This is a new provision added to Article 3 of the 2025 Tax Administration Law. Specifically:
Tax authorities classify taxpayers according to criteria to:
Determine priority regimes for taxpayers in tax administration and allocate management resources;
Apply tax management measures, monitor tax obligation fulfillment, and tax administration operational procedures appropriate to each taxpayer classification group;
Applying methods for analyzing and evaluating tax risk levels, taxpayers’ compliance with tax laws, and their compliance history.

Criteria for classifying taxpayers include:
– Industry, sector, specific characteristics, and operating methods;

– Legal form and ownership structure;

– Scale of operation, revenue scale, and budget contributions;

– Tax compliance level and history;

3. ADDITION OF PROHIBITED ACTIONS

Article 8 of the 2025 Tax Administration Law adds several prohibited actions such as:

– Abusing one’s position or authority to disclose or leak taxpayer information contrary to regulations. Falsifying the results of tax law inspections and handling violations.

– Resisting, delaying, or failing to provide information and documents for tax and other revenue inspections and supervision.

– Creating illegal electronic invoices or documents, or documents used to facilitate violations in the field of tax administration.

– Falsifying, misusing, illegally accessing, or destroying taxpayer information systems. Providing or disseminating false information that affects the reputation and operations of tax authorities, tax administration information systems, and taxpayers.

4. REDUCTION OF THE DEADLINE FOR SUPPLEMENTARY TAX RETURNS

According to Clause 5, Article 12 of the 2025 Tax Administration Law, taxpayers who discover errors or omissions in their tax returns or other revenue declarations already submitted to the tax authorities are allowed to submit supplementary tax returns or other revenue declarations within 5 years from the expiration date of the deadline for submitting tax returns or other revenue declarations for the tax period with errors or omissions in the following cases:
Before the tax authority or competent authority announces a decision on inspection or audit;
The documents do not fall within the scope or period of the tax or other revenue inspection or audit as stated in the inspection or audit decision;
The documents do not fall under the cases where the investigating agency requests that supplementary tax returns or other revenue declarations not be submitted to serve the investigation of a case…
Previously, Article 47 of the 2019 Tax Administration Law stipulated this period as 10 years.

5. HOUSEHOLDS AND INDIVIDUALS DETERMINE THEIR ANNUAL REVENUE FOR TAX CALCULATION

Previously, the tax authorities determined the amount of tax payable using a lump-sum tax method for household businesses and individual businesses as stipulated in Article 51 of the 2019 Tax Administration Law.
According to Article 13 of the 2025 Tax Administration Law:
Household businesses and individual businesses determine for themselves whether their revenue from the production and business of goods and services is subject to tax or not subject to tax.

They declare and calculate taxes for each type of tax according to the tax period. The tax authorities will use the tax management database to provide information to support household businesses and individual businesses in tax declaration and calculation.

6. SUPPLEMENTARY REGULATIONS ON E-COMMERCE BUSINESS TAX DECLARATION FOR HOUSEHOLD AND INDIVIDUAL BUSINESSES

Compared to the regulations issued in 2019, Article 13 of the 2025 Tax Administration Law has supplemented regulations on e-commerce business tax declaration for household and individual businesses:
For household businesses and individual businesses…

If the business operates on e-commerce platforms or other digital platforms:

If the business operates on e-commerce platforms or other digital platforms with online ordering and payment functions, the owner of the e-commerce platform or other digital platform (domestic or foreign) is responsible for deducting, declaring, and paying the deducted tax on behalf of the household business or individual business;

If the business operates on e-commerce platforms or other digital platforms without online ordering and payment functions, the household business or individual business directly declares, calculates, and pays taxes according to regulations.

7. SUPPLEMENTING THE MECHANISM FOR AUTOMATIC TAX REFUNDS, EXEMPTIONS, AND REDUCTIONS

According to Articles 18 and 19 of the 2025 Tax Administration Law:
Tax authorities shall implement automatic tax refunds, exemptions, and reductions based on data, risk management criteria, automated processing procedures, and information security. Tax authorities are responsible for implementing automatic tax refunds, exemptions, and reductions in stages, in accordance with actual conditions, infrastructure, and information technology applications.

8. TAX DEBTS RISKED BEFORE JULY 1, 2026 WILL BE PROCESSED ACCORDING TO THE NEW LAW

Article 53 of the 2025 Tax Administration Law stipulates:
– Taxes that are exempted, reduced, or not collected according to the provisions of the relevant laws for each period, arising before July 1, 2026, will continue to be processed according to the provisions of the 2019 Tax Administration Law.

– Tax debts outstanding until June 30, 2026, will be processed according to the provisions of the 2025 Tax Administration Law.

9. AMENDMENTS AND SUPPLEMENTS TO ADMINISTRATIVE PROCEDURES

Regarding administrative procedures, the 2025 Tax Administration Law does not introduce any new administrative procedures; it amends and supplements 7 existing administrative procedures and groups of procedures. Administrative services include:
– Tax registration
– Tax declaration, other revenue declaration, tax calculation, other revenue calculation, tax deduction
– Payment of taxes, other revenue, late payment penalties, fines; extension of tax payment deadlines, other revenue, late payment penalties, fines; handling of overpaid taxes, other revenue, late payment penalties, fines; handling of late payment of taxes and other revenue
– Tax refunds; Tax exemption, other revenue, tax reduction, other revenue, no tax collection, not subject to tax
– Tax debt write-off, tax debt cancellation
– Tax audit
– Tax assessment

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