Tax news this week: proposal to cut e-invoice red tape, nearly 144,000 tax codes closed, Ministry of Finance reviews its AI assistant pilot
Four updates businesses should know this week: the Government proposes dropping mandatory storage of invoices already sent to the tax authority and mandatory invoicing for platform sales where tax is withheld; the tax code clean-up campaign has closed nearly 144,000 codes; the Ministry of Finance reviews six months of its AI assistant pilot; and extended tax deadlines are coming due.
3M Team··6 min read
No new tax regulation took effect this week, but there were clear signals about where tax administration is heading: simpler invoice rules may come, tax code data is being cleaned up at scale, and the finance sector is speeding up its use of AI. Here are the four main stories and what businesses should do about them.
Story 1: Government proposes cutting e-invoice red tape
In a report answering National Assembly deputies on socio-economic issues, the Government said it has asked the Ministry of Finance to simplify rules and cut the cost of issuing invoices (Tuổi Trẻ, 9 November 2026). Two proposed changes were named:
- No mandatory storage of invoices whose data has already been sent to the tax authority.
- No mandatory invoice for sales on e-commerce platforms when the platform withholds tax on each transaction.
The Government also noted that under Decree 20/2026, the State provides small and micro enterprises, household businesses and individual traders with free digital platforms, including accounting software that connects to e-invoice software and digital signature services (Tuổi Trẻ).
What it means for businesses: these are proposed changes, not rules in force yet. Keep storing and issuing invoices under the current rules until a new regulation is issued. Small businesses paying for accounting or invoicing software may want to follow the free support programme under Decree 20/2026.
Story 2: Tax code clean-up: nearly 144,000 codes closed
The Ministry of Finance is running the campaign "Clean up tax codes – remove bottlenecks in business" to build a tax database that is "correct, complete, clean and live". It has three goals: standardise tax registration data; process the files of taxpayers that no longer operate, so that exiting and re-entering the market is easier; and strengthen risk management to catch misuse of legal entities and invoices (Tuổi Trẻ, 9 November 2026).
Results up to 22 October 2026, according to the Government's report (Tuổi Trẻ):
| Item | Number |
|---|---|
| Enterprises, branches and organisations whose tax codes were terminated | nearly 144,000 |
| Cases confirmed as having met tax obligations so they can dissolve | over 52,000 |
| Enterprises and organisations restored to operation | over 4,000 |
The Government stressed that easing procedures does not reduce accountability for actual tax debt, fraud, tax evasion or invoice trading (Tuổi Trẻ).
What it means for businesses: if you have a company or branch that has stopped operating but still has an active tax code, close the file properly. Active businesses should check the tax code status of their own entities and of their suppliers before accepting invoices, because invoices from an entity whose tax code is no longer valid can cause problems with VAT credits and year-end finalisation.
Story 3: Ministry of Finance reviews six months of its AI assistant pilot
On 11 November 2026, the Ministry of Finance's Department of Information Technology and Digital Transformation reviewed the pilot of its Finance Sector Virtual Assistant Platform, built with FPT Smart Cloud. The pilot started on 1 June 2026 in 34 departments (Thời báo Tài chính Việt Nam, 11 November 2026).
Results after about six months (Thời báo Tài chính Việt Nam):
- The knowledge base holds about 160,000 legal documents, over 100,000 internal documents and about 270,000 public service articles. Answers cite sources down to the specific clause.
- Drafting the monthly socio-economic report dropped from 1–2 working days to about 1 hour.
- For citizens and businesses: over 10,000 Q&A sessions and nearly 20,000 questions through the portal and public service system.
- The actual usage rate was only 38.4%, which the meeting called low.
Next, the platform aims to reach over 80,000 civil servants across the sector, automate 60–80% of synthesis work and raise productivity by 30–40%. No date for official launch has been announced. The department also reminded staff that AI does not replace the legal responsibility of civil servants (Thời báo Tài chính Việt Nam).
What it means for businesses: finance, tax and customs offices will look up rules and process files faster. Complete files with consistent figures will move more smoothly. Businesses also gain another channel for policy questions, but AI answers are for reference only and do not replace an official written reply.
Story 4: Extended tax deadlines are coming due
Under Decree 245/2026/ND-CP on extending tax and land rent payment deadlines in 2026, businesses that qualify for the extension should note these dates (Government News, 27 June 2026):
| Extended period | Final payment deadline |
|---|---|
| Tax period May 2026 | 20 November 2026 |
| Tax periods June, July, August, September 2026 | 21 December 2026 |
| Q3 2026 provisional corporate income tax | 30 December 2026 |
The extension does not apply to import VAT (Government News). It only moves the payment date. It does not waive or reduce the tax due. The full amount must be paid by the deadline.
What it means for businesses: if you are using the extension, plan cash flow for the two year-end payments (20 November and 21 December) and the Q3 provisional payment before 30 December 2026 to avoid late-payment interest.
Also this week: Ministry of Finance targets 100% e-invoice use
Under Decision 3049/QD-BTC of 21 October 2026 on the 2026–2030 digital transformation plan, the Ministry of Finance targets 100% of businesses using e-invoices, 100% of domestic e-commerce platforms exchanging data automatically with the tax authority, and digital transformation support for at least 500,000 SMEs (Thời báo Tài chính Việt Nam, 22 October 2026).
What should businesses do now?
- Check the tax code status of your company, your branches and your regular suppliers.
- Close the files of branches or entities that have stopped operating but still have an active tax code.
- Plan cash for extended taxes due on 20 November, 21 December and 30 December 2026.
- Keep storing and issuing invoices under the current rules. Change only when an amending regulation is issued.
How 3M can help
For clients on our full-service accounting and tax package, 3M tracks tax deadlines, checks input invoices and reconciles the books every month. If you want your figures reviewed before closing the year, start with our financial statement review.
Book a free consultation to review your year-end deadlines and tax files.
Talk to us:
- Hotline / Zalo: +84 33 827 0386 · Message on Zalo
- Email: [email protected]
This article is for general information only and is compiled from official press reports up to 12 November 2026. Please contact 3M for advice on your specific situation.
Sources:
- Tuổi Trẻ (9 Nov 2026): Government sets out solutions to tax problems, e-invoice support and curbing land price inflation (Vietnamese)
- Thời báo Tài chính Việt Nam (11 Nov 2026): A new step in the finance sector's digital transformation: AI virtual assistant supports civil servants (Vietnamese)
- Government News (27 Jun 2026): Extension of VAT, CIT, PIT and land rent payment deadlines in 2026 (Vietnamese)
- Thời báo Tài chính Việt Nam (22 Oct 2026): The Ministry of Finance's 2026–2030 digital transformation plan (Vietnamese)
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