In his opening speech at the workshop, Deputy General Director Dang Ngoc Minh expressed his thanks to the delegates, representatives of departments/units under the Ministry of Finance, representatives of the Academy of Finance, the delegation of experts from the IBFD Research Institute of the Netherlands, auditing companies, a number of enterprises and local Tax Departments for attending and contributing ideas to the workshop.
The Deputy General Director said that implementing the Prime Minister's assignment to preside over the drafting of documents detailing the implementation of laws and resolutions, the General Department of Taxation was assigned the task of drafting a Decree detailing Resolution No. 107/2023/QH15 (Resolution 107) on the application of additional corporate income tax according to regulations against global tax base erosion.
The roadmap for developing and promulgating the Decree is expected as follows:
July 2024: Collect opinions from ministries, branches, associations, relevant agencies, and affected subjects in writing (at least 20 days) and post on the Government Website and the Ministry of Finance Website (at least 60 days);
August 2024: Synthesize, research, explain, and absorb comments to complete the draft decree and send it for appraisal from the Ministry of Justice;
September 2024: Research, explain, and receive comments to revise and complete the draft decree to submit to the Government;
October 2024: Expected to issue Decree.
In the past 3 months, the General Department of Taxation has actively coordinated with auditing companies to complete the draft Decree, ensuring full legal basis, consistency, and consistency with the provisions of Resolution 107 and consistent with OECD guidelines" - Deputy General Director Dang Ngoc Minh shared.
The Deputy General Director said that with the aim of completing the draft Decree detailing Resolution 107 to collect public opinions according to the set plan, this workshop hopes to comprehensively and fully absorb all participating opinions to soon complete the draft Decree according to the following objectives:
Firstly, introduce the content of the draft Decree detailing Resolution No. 107/2023/QH15;
Second, exchange and synthesize opinions of units on the draft Decree;
Third, complete the draft Decree dossier.
During the workshop, Deputy General Director Dang Ngoc Minh requested for comments to clarify the problems with the draft Decree. Based on the comments summarized at the workshop, the General Department of Taxation will continue to coordinate with units under the Ministry of Finance, auditing companies, and experts to complete the draft Decree detailing Resolution 107 to widely collect comments from ministries, branches, organizations, and individuals.
Source: https://laodong.vn/kinh-doanh/tong-cuc-thue-lay-y-kien-du-thao-nghi-dinh-thue-toi-thieu-toan-cau-1355873.ldo
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