Enhancing effectiveness of tax administration

In 2026, the tax sector aims to collect 76.9 trillion VND in domestic state budget revenue, including approximately 19 trillion VND from land-use fees and over 4 trillion VND from lottery revenue. Based on this target, domestic state budget revenue would reach 157% of the 2025 estimate and 96% of actual collections in 2025.

An employee of a solution provider guides household businesses in Trang Bom commune on registering taxpayer information via mobile phones. Photo: Ngoc Lien

To achieve this target, the Dong Nai Tax Department (DoT) has developed 14 solution groups to implement tax collection tasks from the very beginning of the year, ensuring accurate and sufficient revenue collection across all areas under its management. At the same time, the department continues to strengthen communication efforts while encouraging taxpayers to comply with tax regulations on registration and declaration, and to adopt modern tax management applications, thereby improving the completeness of the province-wide taxpayer database.

Timely application of effective policies and models

In 2025, the DoT actively implemented communication and support solutions to help taxpayers promptly access new tax regulations and policies, ensuring that when new tax policies took effect, taxpayers were already aware of and able to implement them smoothly within the tax management data system. Notably, the province's policies on tax exemptions, reductions, and extensions for taxpayers were implemented promptly, helping businesses and households overcome difficulties and maintain production. In 2025, the total amount of tax reductions resulting from preferential policies for taxpayers in Dong Nai province was estimated at more than VND3.8 trillion.

Alongside the timely rollout of tax policies, the DoT has proactively reviewed and assessed each revenue source, identified key revenue items and major sectors, and, on that basis, proposed effective management and administrative solutions. The department has closely coordinated with local authorities to remove bottlenecks and allocate appropriate human resources, thereby ensuring progress in revenue collection. At the same time, it has focused on effectively implementing tax laws and fulfilling assigned state budget revenue tasks.

Huynh Thien Duy Phuong, Head of the Department of Tax Procedure Management, Revenue Forecasting and Legal Unit under the Dong Nai Tax Department, stated that the tax sector has focused on accelerating digital transformation and applying information technology. Specifically, tax management has been integrated into the digital environment, the quality of electronic tax services has been enhanced, and maximum convenience has been provided for taxpayers. The rollout of electronic invoices generated from cash registers has also been expanded to improve the effectiveness of tax administration, debt management, and the accurate classification of tax refund dossiers.

Alongside the implementation of new policies, the tax sector has consistently stayed engaged with businesses, working closely to promptly address difficulties and obstacles through dialogues and meetings with enterprises. These efforts have strengthened the state budget's stable revenue sources.

According to Huynh Thien Duy Phuong, the dissemination and implementation of tax policies and regulations to taxpayers is not merely a technical task of the tax sector, but a process of partnership and two-way interaction between state agencies and the taxpayer community.

Determination to fulfill 2026 tasks

As 2026 marks the first year of implementing socio-economic development tasks for the 2026–2030 period, the tax sector has begun managing state budget revenue from the start of the year by stepping up administrative procedure reform, modernizing tax administration, and firmly applying information technology and digital transformation in tax management. Tax inspection and examination have been conducted based on risk management and key focus areas, ensuring legal compliance while enhancing transparency and fairness. Debt management and enforcement of tax arrears collection, aimed at offsetting revenue declines due to policy adjustments effective from 2026, have also been implemented in a timely and effective manner.

The DoT currently manages more than 70,000 enterprises, including over 54,500 newly established taxpayers and more than 15,000 enterprises awaiting dissolution. As such, tax administration requires a high level of accuracy and timeliness.

Sharing the determination to fulfill state budget revenue targets in 2026, Head of the Dong Nai Tax Department Nguyen Toan Thang stated that from the beginning of the year, the tax sector has proactively implemented assigned tasks. It has also assessed the impact of new policies and allocated 2026 revenue targets to each department and grassroots tax unit, ensuring both feasibility and challenge. In parallel with target assignment, efforts have been intensified to strengthen tax administration, prevent revenue loss, handle tax arrears, control tax refunds, closely monitor, and accurately forecast revenue by locality and tax category. The sector has also conducted reviews to identify potential revenue sources and areas prone to revenue leakage, enabling prompt proposals of practical solutions. A broad emulation movement has been launched across the sector, with a strong determination to exceed tax collection targets in 2026.

Building on the notable results achieved in 2025, the tax sector will continue to promptly and effectively implement policies on tax and land rent deferrals, exemptions, and reductions to support businesses and residents in 2026. At the same time, measures will be strengthened to tighten the inspection and supervision of taxpayers’ declarations. Particular attention will be given to reviewing declarations with inconsistencies and business sectors showing signs of under-reporting. The tax sector will also review provisional corporate income tax payments and remaining profits for 2025 and subsequent quarters in 2026, urging enterprises to make payments aligned with actual performance. Strict penalties will be imposed on violations of tax declaration regulations, and tax assessments will be applied to taxpayers found in breach of tax laws in accordance with the Law on Tax Administration.

By Ngoc Lien – Translated by M.Nguyet, Minho