By accelerating the digitalisation of operational processes and applying artificial intelligence (AI), the tax sector is gradually shifting from manual administration to data-driven management, helping to improve administrative efficiency and the quality of services for taxpayers and businesses while enhancing transparency in tax compliance.

The Ministry of Finance has issued Circular 21, which updates guidance on several provisions of the Law on Tax Administration. The circular marks both a breakthrough in administrative reform and a meaningful step forward in modernising tax management.

The National Assembly (NA) Standing Committee convened its 52nd session on December 2, giving opinions on key issues related to draft revisions to the laws on personal income tax, tax administration, and public debt management.

Digital transformation is an inevitable trend. However, if implemented uniformly, without consideration for differences in capacity, circumstances, and access, it can create additional barriers for businesses, especially small-scale vendors whose livelihoods depend on their stalls or mobile carts.