This report mainly adopts a qualitative research methodology to describe the basis of the development of the legal system of tax collection and administration，tax payment services，tax enforcement，protection of taxpayers’ rights based on tax legal remedies and tax information technology in ASEAN countries as of 2021，to analyse the changes in the five dimensions of the development of tax collection and administration in ASEAN countries from 2022 to June 2023，and to summarise the development of ASEAN countries in the areas of procedural administrative regulations for tax regulations，tax registration，management of invoices and other documents，tax declaration，tax assessment，tax payment and tax incentives management services，tax investigation and tax liability，protection of taxpayers’ rights based on tax administrative review and tax administrative litigation，as well as the characteristics of the changes in the innovation of the core system of tax administration，the tax service system，the system of electronic payment of tax，and the system of the national database of tax legal remedies，and based on this，to look forward to the development of the tax collection administration in ASEAN countries in five dimensions. On this basis，it looks into the development of tax collection management in ASEAN countries，which will further enhance the level of legal effect of tax procedures，promote the high quality of tax service and tax enforcement，pay more attention to the professionalism and credibility of tax administrative review and tax administrative litigation，and intensify the efforts on digital reform of tax management system and intelligent construction of online tax collection and management platform.