Vietnam and Laos tax authorities shared experience in tax modernization, focusing on e-invoices and land tax management to support Laos’ fiscal reform.

From December 22 to 26, within the framework of a series of working sessions aimed at strengthening bilateral cooperation, the General Department of Taxation of Vietnam and a delegation from the Lao Tax Department held in-depth exchanges on tax administration modernization. The discussions focused on electronic invoice management and land tax administration, two areas of particular importance to Laos’ on-going fiscal reform process.

At the meetings, Deputy Director General of the General Department of Taxation of Vietnam Dang Ngoc Minh shared key achievements, highlighting Vietnam’s strong progress in modernizing revenue administration and effectively applying technology, including the use of big data, in tax management.

In his remarks, Anuvong Bouaphanh, Deputy Director General of the Lao Tax Department, said that during the visit, the Lao delegation engaged in substantive discussions on two strategic issues central to Laos’ financial reform: electronic invoice management and land tax administration.

Regarding electronic invoices, Anuvong Bouaphanh noted that Vietnam has successfully rolled out e-invoices nationwide. This experience is of great interest to the Lao Ministry of Finance and the Lao tax sector, which are keen to learn from Vietnam’s legal framework and policy mechanisms for operating such a system. He also expressed interest in technical solutions for data connectivity with taxpayers to enhance transparency, prevent revenue losses, and facilitate taxpayer compliance.

On land tax administration, the Vietnamese side shared experience in setting standards to align declared transfer prices with market realities, thereby limiting under-declaration. Discussions also covered determining tax bases for land-use right transfers and information-sharing mechanisms among relevant agencies such as natural resources and environment authorities, banks, and tax offices currently applied in Vietnam to ensure transparency and fairness.

According to Deputy Director General Dang Ngoc Minh, the exchanges went beyond technical discussions, addressing practical challenges faced by the Lao tax administration. The experience shared by Vietnam, he said, will provide valuable references for Laos to study, adapt, and apply in building its legal framework and further strengthening its tax administration system.