HÀ NỘI — The Ministry of Finance is seeking public feedback on a proposal to abolish 23 circulars and three decisions in the tax sector as part of efforts to align and harmonise regulations with the current legal framework.

The documents under review include circulars covering resource tax, income tax, agricultural land use tax, value-added tax and corporate income tax for public health facilities and personal income tax, tax debt cancellation, tax incentives for software enterprises and incentives for developing raw material zones and processing industries for agricultural, forestry, aquaculture and salt production.

Other areas affected include regulations on alcohol stamp management, enforcement of administrative tax decisions, tax administration for businesses with related-party transactions and the management of industrial parks and economic zones.

The ministry is also proposing the abolition of three decisions relating to tax receipt templates, the management of electronic airline tickets and the resolution of tax policies and administrative procedures through a one-stop mechanism.

According to the ministry, many of the legal documents listed have expired or their contents have already been incorporated into broader tax regulations. It added that some provisions are no longer consistent with the current legal system.

The ministry said the proposed abolitions aim to ensure uniformity and consistency within the legal framework while affirming that they will not create any legal vacuum or affect State budget revenue.

The proposal is currently open for public consultation on the ministry’s official news portal. — BIZHUB/VNS