Directive No. 07/2001/CT-TTg On Ensuring Consistency of Tax Regulations in Legal Normative Documents

DIRECTIVE

ON ENSURING THE CONSISTENCY OF TAX REGULATIONS IN LEGAL DOCUMENTS

IN THE LEGAL REGULATORY DOCUMENTS

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 The legal system on taxation in our country has provided quite comprehensive and specific preferential policies for various industries and sectors. However, in recent times, some Ministries, agencies at the level of Ministries, and government agencies (hereinafter referred to as Ministries and agencies) have developed and submitted to the National Assembly, the Government, and the Prime Minister for issuance legal documents in their respective fields, including tax preference provisions that are still not appropriate, even contradictory or contrary to current tax laws and ordinances, leading to inconsistencies and complexities in the tax policy system. The tax preference provisions in these specialized legal documents are based solely on the requirements of each industry or sector without considering overall requirements, thus limiting the objectives, requirements, and principles of the tax policy system; creating unreasonable tax preferences among different industries and sectors; reducing the effectiveness of the tax policy system in encouraging investment, regulating production and consumption; failing to ensure state revenue levels; causing difficulties in implementation and affecting administrative reform in the tax field; and creating loopholes for tax evasion.

To ensure consistency and enhance the effectiveness of legal documents on taxation, the Prime Minister requests:

1. From now on, when developing specialized legal documents, Ministries and agencies shall not include tax regulation contents within those documents. In cases where there are issues that are not clearly addressed in tax documents, they should propose for the Ministry of Finance to provide specific guidance or submit to the competent authority for decision.

2. Ministries and agencies need to promptly review tax regulation contents in specialized legal documents and related tax laws under their management; if any amendments or supplements are needed, they should propose to the Ministry of Finance to report to the competent authority for consideration and decision.

3. People's Committees of provinces and centrally-administered cities should direct relevant departments and agencies to identify issues through the practical application of tax regulations in local legal documents, and propose to the Ministry of Finance for necessary amendments, supplements, or abolition to ensure appropriateness.

4. The Ministry of Finance is responsible for coordinating with Ministries and agencies to implement the review of tax regulations in legal documents, guiding localities in implementing Point 3 of this Directive. By the second quarter of 2001, the Ministry of Finance will proactively develop a schedule and notify specific work contents with Ministries and agencies to prepare for the completion of the review process by the third quarter of 2001. The Ministry of Finance will compile the results of the review and proposals from Ministries, agencies, and localities, and report to the Prime Minister by the fourth quarter of 2001.

5. Ministers, Heads of agencies at the level of Ministries, Heads of government agencies, and Chairmen of People's Committees of provinces and centrally-administered cities are responsible for strictly organizing the implementation of this Directive./.