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Title Examination Progress and Highlights of the 2021 Tax Act Revision

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  • Date
    2021-12-24



Examination Progress and Highlights of the 2021 Tax Act Revision 

 



Published on December 24, 2021
Published by Estimates and Tax Coordination Division

 

   The National Assembly reached consensus on 17 revisions at the examination of acts on National Taxes in 2021 after 7 rounds of in-depth discussions, including those at the Tax Subcommittee on 240 legislative bills, which were approved at the National Assembly Plenary Meeting on December 2nd and 9th.
   The objective of this report is to enhance the public’s understanding of the Tax Act scheduled to come into force beginning in 2022. To this end, the main content of the revised Tax Act is summarized, after which an estimation of the associated tax revenue effects is made. This is followed by a categorized summary of the main discussion points raised during the examination process. In addition, the revisions made during the National Assembly’s deliberation process are summarized, highlighting the Assembly’s role in the Tax Act revision process.


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