VỀ SỬA ĐỔI, BỔ SUNG LUẬT THUẾ GIÁ TRỊ GIA TĂNG

Abstract

Currently, tax evasion behaviors related to value-added tax (VAT) are becoming increasingly complicated and practiced in various forms. Enterprises often exploit gaps in regulations to increase deductible input valueadded tax. To enhance tax administration performance,the Ministry of Finance is soliciting feedbacks to improve the draft Law on amending and supplementing the Law on VAT to address inconsistencies and overlaps in the legal framework for this tax, thereby improving tax administration effectiveness. This article focuses on analyzing the changes to the Law on VAT.