SỬA LUẬT THUẾ GIÁ TRỊ GIA TĂNG ĐỂ ĐÁP ỨNG YÊU CẦU THỰC TIỄN MỚI

Abstract

The Value-Added Tax Law No. 13/2008/QH12, passed by the National Assembly on June 3rd, 2008, came into effect on January 1st, 2009, replacing the Value-Added Tax Law of 1997 and its amendments in 2003 and 2005. This law has been amended and supplemented three times. Over 15 years of implementation, the Value-Added Tax Law has undergone changes in line with tax policy reforms, reducing administrative procedures, improving the business environment, enhancingnational competitiveness, alleviating difficulties, and romoting business development, contributing to social welfare. However, beside these achievements, the implementation of the VAT policy has revealed several existing issues and limitations that need to be amended and supplemented accordingly.