Improving law compliance of small and medium business community


VCN – General Department of Taxation issued a plan on law dissemination and education; legal support for small and medium businesses in 2023.

General Department of Taxation provide legal support for small and medium enterprises in 2023.
General Department of Taxation provides legal support for small and medium enterprises in 2023.

The plan aims to provide adequate and timely legal information, especially newly issued laws and legal documents to tax officers, public employees, taxpayers and the social community, meeting the demand of grasping and understanding legal documents of law enforcement subjects.

Accordingly, in 2023, continuing to disseminate legal documents on tax which have many new points and have been applied in 2020 and 2021 for taxpayers to approach, understand and properly comply with regulations such as Law on Tax Administration No. 38/2019/QH14, Decree No. 126/2020/ND-CP, Decree No. 123/2020/ND-CP, Circular 78/2021/TT-BTC, Circular 80/2021/TT -BTC, Circular 40/2021/TT-BTC, Circular 100/2021/TT-BTC, Circular 23/2021/TT-BTC…

In addition, continue to disseminate new legal documents on tax issued in 2022, such as Decree No. 49/2022/ND-CP dated July 29, 2022, of the Government amendments to Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government elaborating and guiding the implementation of certain articles of the Law on Value-Added tax amended by Decree No. 12/ 2015/ND-CP, Decree No. 100/2016/ND-CP and Decree No. 146/2017/ND-CP; Decree No. 91/2022/ND-CP of the Government amendments to some articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating the Law on Tax Administration; Circular No. No. 67/2022/TT-BTC of the Ministry of Finance guiding on tax obligations incurred upon contribution and use of funds for science and technology development in enterprises and disseminating new legal documents on taxes enacted in 2023.

The plan also clearly states that the Tax Administration Department on small and medium enterprises and business households, individuals and departments and units under the General Department of Taxation shall provide legal support to small and medium enterprises for legal documents on tax, especially guiding documents of the newly promulgated Law on Tax Administration related to small and medium enterprises following the guided forms.

By Thùy Linh/Thanh Thuy


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