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On July 19-22, the Ministry of Finance (MOF) General Department of Taxation and the USAID Governance for Inclusive Growth (GIG) program completed field visits to map current procedures and challenges to the value-added tax, corporate income tax, personal income tax, and the administration of invoices. Interviews with 12 businesses highlighted challenges such as the ambiguity of regulations, delayed refund processes, non-deductibility of invoices, glitches in the e-tax system, and time-consuming requirements by tax officers. Recommendations from this field visit will support the implementation of Resolution 19/NQ-CP, which sets specific targets for reducing tax compliance burden to improve the business environment.
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