According to a report by the Ministry of Finance, the total scale of tax, fee, charge and land rent support measures in 2025 is estimated at around 241.74 trillion VND (9.2 billion USD). Of this, the amount subject to tax deferral is estimated at about 116.1 trillion VND (4.4 billion USD), while the amount reduced is approximately 125.64 trillion VND (4.8 billion USD).
The reduction of value-added tax (VAT) from 10% to 8% on certain essential goods has contributed to stimulating domestic consumption and supporting export-oriented industries such as textiles and electronics. These support measures have not only eased financial pressure on enterprises but also enabled them to reinvest and expand production and business activities.
In parallel, the Ministry of Finance has cut the number of administrative procedures in the tax sector from 235 to 223, with 100% of procedures now provided as online public services and 102 procedures integrated into the National Public Service Portal.
In the customs sector, 214 procedures have been reviewed, with 33 proposed for abolition and 58 simplified. As a result, the reduction rate of business conditions has reached 51.7%, processing time has been cut by 56.4%, and compliance costs have fallen by 37.9%.
The integration of 100% of administrative procedures into the National Single Window Portal and the National Public Service Portal, together with the application of AI in chatbots to support enterprises, has helped to improve service efficiency. As of December 17, 2025, more than 145,000 dossiers had been synchronised across systems, reflecting the active participation of enterprises.
Although tax and customs administration in 2025 has achieved many positive results, feedback from numerous businesses indicates that several limitations and significant challenges remain, requiring continuous improvement to meet practical needs.
According to a representative of Integral Materials Investment Viet Nam Company Limited, a current issue facing the company is that, in order to retain skilled workers, it has had to increase wages by between 10% and 20% despite a shortage of orders. However, the enterprise remains uncertain as to whether this expenditure can be considered a legitimate cost for the purpose of calculating corporate income tax.
Le Thi Duyen Hai, Deputy Secretary General of the Viet Nam Tax Consultants’ Association, has proposed a review of the penalty levels stipulated in Decree No. 310/2025. Under the current regulations, individuals who commit procedural violations (unintentional and not resulting in tax underpayment) are still subject to fines of between 6 million and 8 million VND (228–304 USD), which she considers excessive. She therefore suggests that tax authorities should introduce a transition period and a warning mechanism instead of imposing immediate penalties, particularly as household businesses shift to electronic tax declarations from 2026.
According to Ho Sy Hung, President of the Viet Nam Chamber of Commerce and Industry (VCCI), the business community acknowledges and highly appreciates the timely issuance of many practical support policies by state agencies, which have helped to strengthen confidence and promote recovery, stabilisation and development in production and business activities. These solutions implemented by the financial sector have received broad consensus, support and positive evaluation from businesses and citizens alike, contributing to overcoming difficulties, stabilising operations and supporting socio-economic development outcomes.
However, the business community hopes that, in the coming period, the Ministry of Finance will continue to review and complete the legal framework on taxation and customs, effectively implement newly enacted laws, further promote administrative reform and digital transformation, and improve service quality. At the same time, it is expected to strengthen close coordination with the business community, listen to feedback, promptly remove obstacles, and create a transparent, stable and sustainable investment and business environment.
The business community hopes that, in the coming period, the Ministry of Finance will continue to review and complete the legal framework on taxation and customs, effectively implement newly enacted laws, further promote administrative reform and digital transformation, and improve service quality. At the same time, it is expected to strengthen close coordination with the business community, listen to feedback, promptly remove obstacles, and create a transparent, stable and sustainable investment and business environment.
Ho Sy Hung, President of the Viet Nam Chamber of Commerce and Industry (VCCI)
The Ministry of Finance, together with tax and customs authorities, needs to continue focusing on the synchronous implementation of solutions to create a more favourable business environment for enterprises, in line with the Strategy for Reform of the Tax System to 2030 and the Customs Development Strategy to 2030.
In this regard, priority should be given to completing the upgrade of the National Single Window Information System, applying flexible risk management, reducing direct supervision of priority enterprises, and simplifying import–export and goods destruction procedures.
Further research should be undertaken to introduce policies extending deadlines for corporate income tax, VAT and land rent payments for sectors heavily affected in the post-COVID-19 period and for businesses facing difficulties due to market volatility. Digital transformation and the simplification of tax and customs administrative procedures should be further accelerated.
In addition, more direct and online dialogue conferences should be organised, with close coordination with VCCI and industry associations, in order to promptly resolve difficulties faced by enterprises. Only through such measures can existing shortcomings be addressed at an early stage, paving the way towards a modern, transparent electronic tax and customs system that enhances national competitiveness and supports strong recovery and sustainable growth of enterprises in the digital economy context.
