REVIEW of FINANCE - Issue 3, 2019 43 Introduction In recent years, the issue of administrative procedure reform in the public sector has been concerned and implemented by the State. Public administrative services quality are increasingly improved higher, basically met the needs of organizations and individuals as well as actively served the national socio-economic development in general and each locality in particular. Tax department is the service belonged to public sector that performs both inspecting, supervising taxpayer’s compliance and providing support services to them. Since 2014, with the goal of efectively implementing the Resolution 19/NQ-CP of the Government, the tax authorities at all levels have stepped up the reform of tax administrative procedures, strongly applying information technology to management taxpayers’s compliance such as self-declared and self-payment tax system. Therefore, Taxpayers Support services has been paid more atention and become a focusing by the State, the business as well as the people. Ho Chi Minh City is the large city in Vietnam where there is a large number of businesses and sole traders in diversified fields. Besides, the proportion of people having to pay personal income tax in Ho Chi Minh City also accounts for a large proportion nationwide. That makes Ho Chi Minh City have a great contribution to the annual state budget. Therefore, the propaganda and support for taxpayers at Tax departments in Ho Chi Minh City is also particularly concerned. Since 2014, alongside with applying information technology, contents and methods for taxpayers support are a wider and more abundant variety. These positive changes help to propagate and support taxpayers with certain successes, such as more tax collection and more active taxpayers. However, besides those achievements, there are still shortcomings that afect the efectiveness of Taxpayers Support service. People still complain about public administrative services in general and Taxpayers Support services in particular. Therefore, the problem of improving the quality of Taxpayers Support services is always a mater of research and fnding solutions to overcome. Literature review The activities of Taxpayers Support Services include such as propagandising and explanating of the nature and role of taxes and social benefts resulting from the use of tax money; while disseminating tax policies and law, regulations and procedures tax payment; disseminating obligations and responsibilities of Tax Authorities and taxpayers; in addition guide taxpayers to declare and pay taxes themselves; answer problems of taxpayers… The process and procedures The process and procedures includes the regulations and rules for payment documents, the process of self-declaration, self-payment of taxes and the whole set of instructions. The clearer and easier process and procedures, the easier it will be for taxpayers to successfully implement their task. Therefore, this factor has a great infuence on the satisfaction of taxpayers and service quality. FACTORS AFFECTING THE TAXPAYER SATISFACTION TO SUPPORT SERVICE QUALITY IN HO CHI MINH CITY NGUYEN THI BICH VAN, TRUONG THI NGAN In the recent years, services to support taxpayer have been paid more attention and become a focusing by the State, the business as well as the people. Since 2014, alongside with applying information technology, contents and methods for taxpayers support in Ho Chi Minh City are a wider and more abundant variety. These positive changes help to propagate and support taxpayers with certain successes, such as more tax collection and more active taxpayers. The paper discusses on factors affecting the taxpayer’s satisfaction to support service quality in Ho Chi Minh City and proposes solutions to improve the quality of services to support taxpayers at the Tax departments in this City. Keywords: Taxpayer’s satisfaction, service quality, Tax departments, Ho Chi Minh City