Supporting taxpayers in implementing new policies

Recently, a series of new tax policies has come into effect, requiring taxpayers to continuously update and comply with regulations to fulfill their tax obligations. During implementation, many taxpayers have encountered difficulties in registration, declaration, and tax finalization procedures.

Taxpayers raise concerns about tax policies during a dialogue session with tax authorities. Photo: Ngoc Lien

Notably, new regulations on tax declaration for enterprises, individuals, and household businesses, as well as the 2025 finalization of personal income tax and corporate income tax, have raised questions for many taxpayers. To address these concerns and promptly update taxpayers on new tax policies, the tax sector has stepped up communication, dialogue, and guidance, helping taxpayers register and carry out tax procedures.

Challenges in applying new tax policies

As an accountant at a foreign-invested company in Amata Industrial Park (IP), Long Binh ward, Dong Nai province, Bui Thi Na has faced several issues when registering and declaring employees' taxes, particularly due to glitches in the tax declaration software system. To resolve these problems, she had to contact tax officials for timely guidance and to make necessary adjustments.

Na shared that each time employee information is updated, accounting staff must wait anxiously for the system’s response. If the process fails, additional time is needed to verify and re-enter data from scratch. “Our company has more than 200 employees. Whenever a registration issue arises, it takes considerable time to make corrections. I hope the tax sector will soon improve the system to enable faster and more accurate data processing,” she said.

Similarly, Ha Thi Nuong, an accountant at a garment enterprise in Nhon Trach 2 IP, also reported confusion when determining certain expense categories to ensure accurate tax calculations in line with regulations.

To overcome these challenges, Nuong has actively engaged in accounting forums and support groups, including those facilitated by tax authorities, to connect with other businesses. She has also participated in training sessions organized by the Dong Nai Tax Department (DoT) and the Provincial Accounting Association to update her knowledge and seek clarification on common issues faced by enterprises.

Nguyen Toan Thang, Head of DoT, affirmed that businesses raising concerns with tax authorities would not face any difficulties. He noted that from 2026, the tax sector aims to narrow the gap between authorities and enterprises, shifting from a “management–compliance” approach to one of partnership and support.

Enhancing engagement with taxpayers

In recent years, the tax sector has developed multiple channels for both direct and online interaction with enterprises and household businesses, enabling timely support and guidance in implementing tax policies. As a result, many issues have been promptly addressed, helping improve taxpayers’ awareness and capacity in fulfilling their rights and obligations.

At a recent dialogue conference with businesses, representatives of DoT clarified various concerns raised by taxpayers, including non-deductible expenses, dependent registration procedures, and tax declaration processes. Tran Quang Ninh, Head of Enterprise Taxation Unit 1, said that under the direction of department leaders, all inquiries submitted by businesses have been reviewed and fully addressed.

He added that the sector has received a large number of questions, especially during the peak period for finalizing personal and corporate income tax returns, as well as during a campaign on tax declarations for household businesses. “The tax sector is mobilizing all available resources to support taxpayers in fulfilling their obligations effectively,” he said.

According to Nguyen Toan Thang, 2025 marked a major shift in the tax sector's organizational arrangements and management model, moving from function-based management to taxpayer-based management. In addition, organizational changes, particularly in 2026, together with the introduction of many new tax policies and amendments to tax-related regulations, are intended to align with the two-tier local government model and production and business realities.

Therefore, through dialogue sessions, DoT continues to disseminate new policies, address concerns, and encourage enterprises to provide timely feedback on administrative procedures and inter-departmental coordination. Businesses are urged to directly share their feedback with department leaders via publicly available hotlines, particularly regarding delays in processing tax dossiers or difficulties encountered when working with tax authorities.

By Ngoc Lien – Translated by M.Nguyet, Minho