HÀ NỘI — The tax sector is accelerating its digital transformation, adopting a modern management model powered by big data, artificial intelligence (AI) and electronic invoices to improve tax administration, streamline procedures and foster a more transparent business environment.

The Politburo's Resolution 57-NQ/TW to promote breakthroughs in science, technology, innovation and national digital transformation has become a key driver behind the tax authority's efforts to modernise its operations. 

Rather than relying primarily on traditional administrative procedures, the sector is moving towards a data-centric model that applies advanced technologies to strengthen compliance management and enhance taxpayer services.

Since the beginning of 2026, the Tax Department has rolled out a range of measures aimed at modernising revenue administration while placing taxpayers at the centre of its services.

Digital transformation has continued to gather momentum, with the nationwide electronic invoice system operating stably, wider adoption of the eTax Mobile application and the introduction of the AI-powered 'Virtual Tax Assistant' chatbot to support household businesses and individual taxpayers.

Tax Department deputy director Mai Sơn said the agency is working towards building a modern and intelligent tax administration system centred on data, with extensive application of AI and risk management.

To achieve this goal, the department is placing particular emphasis on digital transformation governance, technology architecture, data governance and close coordination between tax administration and information technology.

As part of this transformation, the tax authority has successfully deployed electronic invoices, including e-invoices generated from cash registers, across the country. 

It has also established a centralised taxpayer database, expanded digital applications throughout the entire tax administration process, operated an information portal for foreign service providers, phased out the lump-sum tax regime for household businesses in favour of self-declaration and self-payment, strengthened risk management systems and enhanced data connectivity with ministries, sectors and related organisations.

Under the new model, electronic invoice data has become the central source of information for tax administration. 

The Tax Department plans to compare invoice data with taxpayers' financial transactions and other data sources to accurately determine tax obligations, conduct risk analysis and carry out inspections only where necessary.

Once the legal framework is fully synchronised, the tax authority also plans to strengthen enforcement against online business activities that are not registered, declared or taxed.

Institutional reform has become another important pillar supporting the implementation of Resolution 57.

The combination of the revised Law on Tax Administration and the objectives outlined in Resolution 57 has laid the foundation for a modern and equitable tax management model built on big data and AI.

Electronic administrative decisions and decisions automatically generated by digital systems have now been granted legal validity.

This creates the basis for fully digital public services, an electronic tax administration built on centralised taxpayer databases and greater automation across tax operations.

AI is expected to play an increasingly important role in taxpayer support, operational processing, inspections, sanctions, enforcement measures and automated tax refunds.

The recognition of electronically generated administrative decisions also supports the implementation of Resolution 57 and Project 06, enabling individuals and businesses to transition from manual tax administration towards a model based on digital data, electronic invoices and electronic transactions.

According to the Tax Department, the reforms are intended to promote fairness among business entities, protect taxpayers' legitimate rights and interests, and encourage household businesses to develop more transparently and sustainably within the private sector.

At the same time, tax administration is shifting from a model that primarily relies on tax declarations to one driven by data analytics and risk assessment. An important factor behind this transition is stronger inter-agency cooperation. 

Data-sharing mechanisms between the Ministry of Finance, the Ministry of Public Security, the Ministry of Industry and Trade, the Ministry of Science and Technology and the State Bank of Vietnam have significantly improved the monitoring of financial flows, particularly in e-commerce and the digital economy.

The effectiveness of the new approach is already reflected in tax revenue figures.

During the first four months of 2026 alone, tax revenue from organisations and individuals engaged in e-commerce totalled nearly VNĐ114.2 trillion (US$4.3 billion), up 9 per cent from the same period a year earlier. — BIZHUB/VNS