Building a digital tax administration ecosystem
One of the most significant achievements of digital transformation is that almost all core tax services are now delivered electronically. This represents not only a change in service delivery but also the creation of a data foundation that supports administration, oversight, and risk analysis.
By the end of June 2026, 99.4% of more than 1.06 million active enterprises were using electronic tax filing services. During the first six months of the year, the system received 11.5 million electronic tax returns, while businesses completed 2.68 million electronic tax payment transactions, contributing more than 753.68 trillion VND (28.7 billion USD) to the state budget.
Individual taxpayers are also making increasing use of the tax sector’s digital platforms. As of the end of June, the number of electronic tax accounts has reached 17.7 million, including an additional four million accounts created in 2026 alone. The eTax Mobile application recorded 15.3 million users, processing 23.7 million transactions with successful tax payments totalling 42.279 trillion VND (1.6 billion USD).
To make tax procedures more convenient for people and businesses, the Tax Department currently provides 137 fully online public services, 136 of which have been integrated into the National Public Service Portal. The integration enables taxpayers to complete most procedures electronically, reducing travel time and compliance costs.
Alongside the digitalisation of tax services, the electronic invoicing system has continued to expand. It is regarded as one of the key foundations enabling tax authorities to obtain additional data for tax administration while improving transparency in production and business activities.
According to the Tax Department, the system has so far received and processed more than 26.7 billion electronic invoices, including more than 5.83 billion during the first half of 2026.
For electronic invoices generated from cash registers, over 570,100 businesses, household businesses, and individual business operators have registered to use the system, issuing nearly 7.9 billion invoices. In 2026 alone, a further 195,800 business establishments registered, issuing almost 2.8 billion invoices.
The expansion of cash register-generated electronic invoices is also linked to reforms in the management of household businesses. Rather than relying primarily on the presumptive tax regime, tax authorities are gradually moving towards administration based on turnover data, electronic invoices, and cash flows, falling in line with the requirements of the digital economy.
By the end of June 2026, more than 315,000 household businesses had registered to use cash register-generated electronic invoices, up 56% compared with the end of 2025. Household businesses and individual business operators submitted nearly 648,000 tax declarations, 98.1% of which were filed on time. Electronic filing accounted for 99.54% of all submissions, with total declared tax amounting to 5.859 trillion VND (223 million USD).
Data supporting the administration of household businesses has also continued to improve. To date, 95% of household businesses have successfully registered their bank accounts, while 2.72 million household businesses and individual business operators, equivalent to 86% of active operators, use the eTax Mobile application. Meanwhile, 96 out of 99 commercial banks and branches of foreign banks have completed connectivity to provide taxpayer payment account information.
Digital transformation has also been extended to taxpayer communication and support. Alongside hundreds of training courses and dialogue conferences held during the first half of the year, the Tax Department has continued operating its tax advisory virtual assistant chatbot to provide policy information and answer enquiries.
The chatbot designed specifically for household businesses has achieved a testing accuracy rate of 92.27% and is expected to support around 1.4 million household businesses annually.
These developments show that digital transformation is not only streamlining administrative procedures but also gradually establishing a data-driven tax administration ecosystem, laying the foundation for a more modern, transparent, and efficient tax management model.
Integrating artificial intelligence into tax administration
In addition to digitalising administrative procedures, the tax sector is gradually incorporating artificial intelligence (AI) and big data into tax administration, moving towards a proactive model based on risk analysis rather than the processing of individual cases.
One of the most notable achievements has been the introduction of the automatic personal income tax refund system. During the first six months of 2026, tax authorities received 1.98 million electronic personal income tax finalisation declarations, 1.66 million of which included refund requests.
The system identified 1.64 million applications eligible for automatic refunds, amounting to 8.185 trillion VND (311.7 million USD). It subsequently issued 1.5 million refund orders and transferred 7.306 trillion VND (278.2 million USD) to the State Treasury for payment.
Compared with the same period in 2025, the number of applications qualifying for automatic refunds increased by more than fivefold, demonstrating the effectiveness of technology in handling administrative procedures.
The Tax Department is also implementing a project to apply AI in financial statement analysis, corporate health assessment, and enterprise profiling. The project’s central objective is to develop a sector-wide, unified taxpayer profile, integrating information on tax obligations, compliance records, financial health, and taxpayer risk levels.
This will enable tax officials to access information more quickly, improve early risk detection, and enhance the quality of analysis in support of tax administration.
According to the Tax Department, the project has largely completed its initial phase, establishing the underlying data platform, core functions, and the first management dashboards to support the supervision and administration of large enterprises.
In the coming period, the tax sector will continue refining its digital tax administration platform and will develop a digital transformation strategy for 2026-2030, with a vision to 2045. It will also deploy a smart tax administration system built on a correct, complete, clean, live, unified, and shared data framework.
At the same time, it will expand the application of AI, further enhance the taxpayer profile platform, strengthen risk analysis and early warning tools, and ensure information safety and cybersecurity across the entire system.
Digital transformation is becoming the cornerstone of efforts to modernise tax administration, improve governance, enhance taxpayer services, and build a more transparent and efficient tax management system.
