Updated at 13/07/2022 - 02:43 pm
Tax administration law regulates almost all contents related to the management of tax collection for individuals and businesses in Vietnam.
Decree 126/2020 / ND-CP guiding the Law on Tax Administration officially comes into effect from December 05, 12.
Because of the importance of the tax administration law and this decree, the General Department of Taxation has issued Official Letter 5189 / TCT-CS to guide the provincial tax departments and related individuals and businesses. new Decree 126/2020 / ND-CP guiding the Law on Tax Administration.
Synthesize key new points about tax administration #
1. About the scope of adjustment #
This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the administration of taxes and other state budget revenues; except for the provisions on tax administration for enterprises with associated transactions, application of invoices and documents, sanctioning of administrative violations in the field of tax and invoices, sanctioning of administrative violations in the domain. Customs (regulated in separate Decrees under Decision No. 936 / QD-TTg dated July 26, 7 of the Prime Minister).
2. Regarding tax administration for taxpayers during the suspension of business or business activities #
a) Regarding the basis for determining the time the taxpayer suspends operation, operates or resumes operation before the time limit specified in Clauses 1 and 3, Article 4
New point 1: Pursuant to the provisions of Clause 1, Article 37 of the Law on Tax Administration, the Decree stipulates that for taxpayers being organizations, business households, and business individuals subject to business registration with competent State agencies. approve, notify or request to suspend operation, business or operate, resume business before the time limit, the time of business suspension or operation and business resumption before the time limit shall be complied with in writing by competent state agency. The tax authority does not receive the taxpayer's written registration of business suspension or business operation or resumption before the deadline, but receives the document sent by a competent state agency.
Before: In Clause 2, Article 21 of Circular No. 95/2016/TT-BTC stipulating the time to suspend business or resume business before the deadline is complied with the registration document of the taxpayer. The tax authority receives the written registration of business suspension or business resumption before the deadline from all taxpayers.
New point 2: Pursuant to the provisions of Clause 2, Article 37 of the Law on Tax Administration. The Decree stipulates that for taxpayers who are organizations, business households and individuals that are not subject to business registration, they must submit a written registration of business suspension or resumption of business before the deadline. to the tax authority at least 01 working day before suspending operations or doing business or resume business activities ahead of time.
Before: In Clause 1, Article 21 of Circular No. 95/2016/TT-BTC, the time is 15 days for organizations and 01 working day for business households, groups of individuals and individuals.
New point 3: Supplementing regulations on the time period for settlement and return of results of business suspension of tax authorities to taxpayers who are organizations, business households and individuals that are not subject to business registration.
Before: There is no such provision.
b) Regarding tax administration for taxpayers during the period of suspension of operations or business specified in Clause 2, Article 4
New point: Amendment of the provisions on the rights and responsibilities of tax authorities on tax administration and the rights and responsibilities of taxpayers in the performance of tax obligations during the time the taxpayers suspend operations and business.
Before:
In Article 14 of Circular No. 151/2014 / TT-BTC amending Point dd, Clause 1, Article 10 of Circular No. 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance guiding the implementation of a number of articles. of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 2013/83 / ND-CP dated July 2013, 22 of the Government (collectively referred to as Circular No. 7/2013 / TT-BTC):
“Dd) If a taxpayer does not incur any tax liability during the business suspension, the taxpayer is not required to submit a tax declaration for the period of business suspension. In case the taxpayer suspends business for the entire calendar year or fiscal year, he / she still has to submit the tax finalization dossier for the year ... "
c) Supplement the provision that taxpayers register tax directly with tax authorities are not allowed to temporarily suspend operations or business when the tax authority has issued a notice of taxpayer's inactivity at the registered address. signed in Clause 4 Article 4.
Before: Apply tax administration regulations to other state budget revenues collected by tax administration agencies (collectively referred to as taxes).
3. About tax registration #
New point 1: Amending regulations on individual taxpayers, when changing information about people's identity cards, citizen identification cards, passports, the date on which the information is changed is 20 days (especially for mountainous districts in the highland areas). , borders, islands is 30 days) from the date written on the people's identity card, citizen identification card, passport (Clause 2, Article 6).
Before: The Tax Administration Law stipulates that the time limit for submitting a change in tax registration information is 10 working days from the date of the change.
New point 2: Amending regulations on the responsibility of taxpayers in carrying out tax procedures with the tax authority directly managing them before changing the head office address to another province is to transfer the corporate income tax amount. , the remaining after-tax profit after appropriating funds has been temporarily paid but not yet due for submission of the tax finalization declaration to offset the payable amount according to the tax finalization declaration dossier (Clause 2, Article 6).
Before: In Clause 2, Article 8 of Decree No. 83/2013/ND-CP, there is no regulation that taxpayers can transfer these amounts.
New point 3: Amending regulations on the responsibility of taxpayers in carrying out tax procedures with the tax authorities directly managing when restoring the tax code, in principle, must complete the full amount of tax and revenues. other than the state budget directly with the tax authority. In case a taxpayer has a debt amount of tax and other revenues from the state budget but is accepted by a competent state agency to pay tax debt in installments according to the taxpayer's commitment or the debt has been If the payment deadline is extended or the debt is not subject to late payment interest according to the Law on Tax Administration, the taxpayer is not required to fulfill the tax debt obligation and other state budget revenues when recovering the tax identification number. Clause 4, Article 6).
Before: In Article 20 of Circular No. 95/2016/TT-BTC, taxpayers must complete all tax debts and other revenues belonging to the state budget.
4. About tax declaration and tax calculation #
4.1. About additional declarations tax records #
New point 1: Amending regulations on additional declarations of personal income tax finalization declarations for organizations and individuals paying incomes from salaries and wages must simultaneously make additional declarations of monthly and quarterly declarations with errors or omissions. (Point a, Clause 4, Article 7).
Before: In Clause 5, Article 10 of Circular No. 156/2013 / TT-BTC stipulates: If the dossier has been submitted for annual tax finalization, only additional declarations of the annual tax finalization declaration are not required. , you have errors and errors, respectively.
New point 2: Amending the provision that taxpayers are only allowed to make additional declarations to increase the value-added tax amount requested for refund when they have not submitted tax declaration dossiers for the next tax period and have not yet submitted tax refund applications (Point b, Clause 4, Article 7).
Before: Pursuant to the provisions of Circular No. 156/2013 / TT-BTC dated November 6, 11 of the Ministry of Finance, the General Department of Taxation has instructed: If the deadline for tax declaration for the next tax period is not reached, Taxpayers who have not yet submitted tax declaration dossiers to bring the deducted VAT amount to convert the following period of the previous tax period into the norm of the deducted tax amounts in the previous period are transferred to the official declaration of the next tax period. If submitting the tax refund request dossier to the tax agency, it may make an additional declaration to increase the requested refund criterion on the additional declaration of that tax period.
New point 3: Amendments to the regulations that taxpayers are allowed to submit additional declarations for each tax declaration file if it is discovered that the first time tax return submitted to the tax authority has errors or omissions but the deadline for submission of tax returns has not yet expired. There are errors or omissions in the tax calculation period (Clause 4, Article 7).
Before: At Point a, Clause 5, Article 10 of Circular No. 156/2013/TT-BTC stipulating: After the deadline for submitting a tax return as prescribed, the taxpayer discovers that the tax return submitted to the tax authority is incorrect. If there are errors, they will be allowed to make additional tax declaration dossiers.
4.2. Regarding value added tax (except for value added tax from lottery activities, electricity production, production and business activities of business households, individuals for property tax) #
New point 1: Additional regulations that taxpayers must make separate VAT declaration dossiers for revenues collected on behalf of competent state agencies, business cooperation contracts without establishing separate legal entities (Points a, c, dd, Clause 2, Article 7 of this Article). XNUMX).
Before: There is no such provision.
New point 2:
- Amending regulations that taxpayers must make a separate VAT declaration dossier for each investment project eligible for value-added tax refund and submit it to the tax authority where the investment project is located; at the same time, the VAT amount of goods and services purchased and used for each investment project must be offset against the payable VAT amount (if any) of the current business activities and operations in the same tax period.
- Where the project owner assigns the project management unit and branch at a province other than the locality where the project owner is headquartered on behalf of the project owner to directly manage one or more projects Investing in many localities, the Project Management Board and the Branch must prepare a separate tax declaration for each investment project and submit it to the tax authority where the project is located and have to offset the input VAT amount. investment projects with payable VAT amounts of all business activities in the same tax period of the project owner and the branch.
- When an investment project to establish a business has been completed and procedures for business registration and tax payment are completed, the business establishment that is the owner of the investment project must sum up the value-added tax. refunded, VAT refunded, value added tax not refunded project to hand over to newly established enterprises for new enterprise to declare, pay tax and request for value tax refund increase according to regulations with the tax agency directly managing them.
(Point d Clause 2 Article 7 and Point a Clause 1 Article 11).
Before:
- Point b, Clause 2, Article 10 of Decree No. 209/2013/ND-CP dated December 18, 12 of the Government, amended and supplemented in Clause 2013, Article 6 of Decree No. 1/100/ND-CP: Basis operating businesses that are subject to value-added tax by the deduction method and have new investment projects (except for investment projects to build houses for sale) in provinces or centrally run cities other than If the province or city where the head office is located, is in the investment stage, has not yet been put into operation, has not yet registered for business, or has not yet registered for tax, the input value-added tax amount shall be offset against the value-added tax amount. payable of production and business activities at the head office, after clearing, if the remaining value-added tax on goods and services purchased and used for investment is VND 2016 million or more, the tax will be refunded. added value for investment projects, except for the case specified at point c of this clause. Business establishments must declare and compile separate tax refund dossiers for investment projects.
- At Point c, Clause 3, Article 11 of Circular No. 156/2013/TT-BTC and Clause 3, Article 18 of Circular No. 219/2013/TT-BTC as amended and supplemented in Clause 3, Article 1 of Circular No. 130/2016 /TT-BTC instructions:
“If taxpayers who pay VAT by the deduction method have an investment project in the province or centrally run city where the head office is located, and are in the investment phase, then make a tax declaration. for investment projects and must offset the value added tax on goods and services purchased and used for investment projects with the value added tax on the on-going production and business activities. After offsetting, if there is value-added tax on goods or services purchased and used for investment projects but not fully offset according to the provisions of the VAT law, value added tax shall be refunded. increase for investment projects.
Taxpayers having investment projects shall make separate tax declaration dossiers for investment projects and submit them to tax offices directly managing them where their head offices are located. In case the taxpayer has an investment project in a province or centrally run city other than the province or city where its head office is headquartered, is in the investment stage, has not come into operation, has not yet registered for business. If tax has not been registered, taxpayers shall make separate tax declaration dossiers for investment projects and submit them to the supervisory tax office of the locality where the head office is located. In case the taxpayer has a decision to establish project management boards or branches located in provinces or centrally run cities other than the province or city where the head office is located to act on behalf of the taxpayer to directly take over manage one or more investment projects in many localities, project management boards, branches with seals in accordance with the law, keep books and documents in accordance with the law on accounting, have accounts If sent at a bank, has registered tax and is granted a tax code, the project management board or branch must make a separate tax declaration dossier with the local tax office where the tax is registered.
When an investment project to establish a business has been completed and procedures for business registration and tax payment are completed, the business establishment that is the owner of the investment project must sum up the value-added tax. refunded, VAT refunded, value added tax not refunded project to hand over to newly established enterprises for new enterprise to declare, pay tax and request for value tax refund increase according to regulations with the tax agency directly managing them.
In case the taxpayer has an investment project and is required to offset the value-added tax on goods or services purchased and used for investment projects with the value-added tax on production and business activities. In the meantime, the value-added tax declaration of investment projects on a monthly or quarterly basis is done together with the value added tax declaration of the head office. ”
New point 3: Amendment of regulations that taxpayers are not required to submit VAT declaration dossiers in cases where only business activities and businesses are not subject to tax according to the provisions of the law on value-added tax, export processing enterprises can only export activities (Points a, c, Clause 3, Article 7).
Before: Pursuant to the provisions of Circular No. 156/2013 / TT-BTC, the General Department of Taxation has instructions: In case a taxpayer only produces and trades goods and services that are not subject to VAT, VAT declaration and payment are not required. . If there is a sale of goods and services subject to VAT (for example, liquidation of property, ..), the taxpayer will use invoices issued by the tax authority and pay tax as prescribed.
New point 4: Amending regulations on quarterly VAT declaration for revenue of supporting industry products on the list of supporting industry products prioritized for development with a turnover of over VND 50 billion/year (Article 9).
Before: In Clause 1, Article 3 of Circular No. 21/2016 / TT-BTC stipulates: Taxpayers shall declare VAT quarterly on sales of supporting industrial products on the List of priority supporting industrial products. development (regardless of whether the turnover is above or below 50 billion VND / year).
New point 5: Amendment clearly stipulates that value-added tax is a tax declared monthly, quarterly, and each time it is incurred. In case taxpayers who declare tax on a monthly basis are eligible to declare tax on a quarterly basis, they can choose to switch to quarterly tax declaration or continue to declare tax on a monthly basis. The period of monthly/quarterly tax declaration is stable for the whole calendar year. In case of monthly declaration, eligible for quarterly declaration and change to quarterly declaration, a document must be sent to the tax authority. In case of quarterly VAT declaration, it is discovered that no If eligible for quarterly declaration, they are not required to resubmit the monthly tax declaration dossiers of the previous quarters, but must submit a determination of the monthly payable tax amount that is increased compared to the declared quarterly amount and must be charged late. submitted (Article 9).
Before:
- In Clause 3, Article 4 of Decree No. 91/2014/ND-CP, only the principles apply to taxpayers who satisfy the condition that the total turnover of goods and services of the preceding year is from 50 billion VND. copper or less.
- In Article 15 of Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance guiding: the period of monthly/quarterly tax declaration is stable for the whole calendar year and according to a stable cycle of 2014 years, in case If you are eligible for quarterly declaration but want to make a monthly declaration, you must send a document to the tax authority. At the end of the stabilization period, taxpayers must file an incremental tax return.
New point 6: Amendment of regulations in case taxpayers do centralized accounting at the head office but have dependent units or business locations in other provincial-level administrative units where the head office is located, taxpayers shall declare tax at the head office. and tax calculation, and distribution of payable tax obligations according to each locality where state budget revenues are received (Clause 2, Article 11).
Before:
- In Clause 1, Article 11 of Circular No. 156/2013/TT-BTC guiding: In case production establishments affiliated to other provinces do not directly sell goods, generate no revenue and do not perform centralized accounting, at the head office but must calculate the tax distribution payable to the locality where the head office is located.
- At Points b, c, Clause 11 of Article 11 of Circular No. 156/2013/TT-BTC and Point a, Clause 1, Article 2 of Circular No. 26/2015/TT-BTC guiding: VAT declaration in the locality where the operation occurs for: construction business, installation, sale and transfer of real estate outside the province (revenue less than 1 billion VND; except: real estate business projects, inter-provincial works), Project owner ODA projects are not eligible for VAT refund and foreign contractors implementing ODA projects are eligible for VAT refund (except for inter-provincial projects).
New point 7: Amendment of regulations on place of filing value added tax declaration for all real estate transfer activities of infrastructure investment projects, houses for transfer (including the case where there is money collection). customers' advances according to the schedule) in a province different from where the taxpayer's head office is located is the tax office where the real estate transfer is located (point b, Clause 1, Article 11).
Before: At point c, Clause 1, Article 11 of Circular No. 156/2013/TT-BTC stipulates: In case the taxpayer has a real estate business project in another province-level locality where the taxpayer is headquartered and has a member setting up an affiliated unit (branch, project management board, etc.), the taxpayer must register for tax and pay tax by the deduction method for real estate business activities with the local tax authority where real estate business. In case the taxpayer does not establish an affiliated unit (branch, project management board, etc.), the taxpayer shall declare and pay tax at the tax office managing the head office.
New point 8: Amendment of regulations on tax declaration dossiers for each method of VAT declaration, in which: Remove the list of VAT paid out-of-province, form No. 01-5/GTGT, and Notice of conversion of VAT declaration period from the first quarter of this year. to the month of model number 07/GTGT. Supplementing the written request to change the tax period from month to quarter, form No. 01/DK-TDKTT and Determination of the amount of tax payable by month which is increased compared to the declared quarterly amount, form No. 02/XD-PNTT (The list of tax declaration dossiers is in Appendix I issued together with Decree No. 126/2020/ND-CP)
Before:
- At Point b, Clause 2, Article 11 of Decree No. 83/2013/ND-CP and Clause 2, Article 5 of Decree No. 12/2015/ND-CP stipulate that monthly, quarterly and arising value-added tax declaration dossiers are Value added tax declaration month, quarter, time of arising.
- At Point e, Clause 1, Article 2 of Circular No. 26/2015/TT-BTC guiding the VAT declaration dossiers by the deduction method at the head office in case there is a temporary activity outside the province, the VAT declaration must be included. have submitted the out-of-province check-in form No. 01-5/GTGT.
- In Article 15 of Circular No. 151/2014/TT-BTC guiding the case of converting the tax period from month to quarter, there must be a Notice of change of VAT declaration period from quarter to month, form No. 07/GTGT. Particularly, the Notice of application of the VAT calculation method, form No. 06/GTGT, was annulled according to Circular No. 93/2017/TT-BTC.
4.3. Regarding special consumption tax declaration (except for special consumption tax from lottery activities) #
New point: Additional special consumption tax declaration dossiers for biofuel production and preparation establishments (the list of tax declaration dossiers is in Appendix 1 issued together with Decree No. 126/2020/ND-CP).
Before: According to the provisions of Decree No. 14/2019/ND-CP dated February 01, 02 of the Government, there is no regulation on separate tax declaration dossiers for biofuel production and preparation establishments that are used together with the tax dossiers. general excise tax returns of all excise taxable items.
4.4. Regarding corporate income tax declaration (except corporate income tax from oil and gas prospecting, exploration and exploitation activities) #
New point 1: Amendments to the regulation on declaring corporate income tax by the time it is incurred for real estate transfer, according to which the corporate income tax declaration for real estate transfer by the time of arising is only required for Taxpayers calculate corporate income tax according to the ratio method on turnover according to the provisions of the law on corporate income tax (Point e, Clause 4, Article 8).
Before: In Article 16 of Circular No. 151/2014/TT-BTC stipulating: Declare corporate income tax for each time it is incurred for real estate transfer, applicable to enterprises that do not have the function of real estate business. properties and enterprises with real estate business functions if there is a need.
New point 2: Amend regulations on the obligation to temporarily pay quarterly corporate income tax, according to which the total amount of provisional corporate income tax for the first three quarters of the tax year must not be less than 03% of the payable corporate income tax amount. The applicable annual settlement starts from the tax period of 75. If the taxpayer underpays the tax amount to be temporarily paid for the first 2021 quarters of the year, the late payment interest shall be calculated on the underpaid tax amount from the day following the date. the deadline of the third quarter of quarterly CIT payment deadline up to the date of paying the outstanding tax to the state budget (Point b, Clause 03, Article 03).
Before: In Clause 6 Article 4 of Decree No. 91/2014 / ND-CP and Article 17 of Circular 151/2014 / TT-BTC stipulating the case that the total of four temporary payments is 20% or more lower than the income tax amount. If the enterprise has to pay according to the settlement, the enterprise must pay late payment interest for the difference of 20% or more between the temporary payment amount and the settlement amount calculated from the day after the last day of the fourth quarter tax payment deadline. up to the date of actual payment of the missing tax compared with the settlement number.
New point 3: Amendment of regulations on temporary payment of corporate income tax for taxpayers implementing infrastructure investment projects, houses for transfer or lease-purchase, with collection of advances from customers according to the appropriate schedule. In accordance with the provisions of law, the enterprise income tax shall be temporarily paid quarterly at the rate of 1% of the collected amount (Point b, Clause 6, Article 8).
Before: In Article 16 of Circular No. 151/2014/TT-BTC stipulates: Enterprises temporarily pay tax according to revenue minus expenses (if the enterprise can determine the expenses corresponding to the recognized revenue) or at the rate of 1 % on revenue earned money (if the enterprise has not determined the cost corresponding to the revenue).
New point 4: Supplementing regulations on corporate income tax declaration at the place where the dependent unit is located, the business location with income eligible for corporate income tax incentives at the tax authority where the business is located other than the province or city where the head office is located (Point h, Clause 1, Article 11).
Before: In Article 16 of Circular No. 151/2014/TT-BTC stipulates: Taxpayers shall make concentrated declarations at the head office, both arising at the place of head office and in the place where the dependent accounting production establishment is located.
New point 5: Add Appendix 03-3D/TNDN; 03-8A/TNDN; 03- 8B/TNDN; 03-8C/TNDN; 03-9/TNDN together with the Finalization Declaration 03/TNDN (The list of tax declaration dossiers is in Appendix 1 issued with Decree No. 126/2020/ND-CP).
4.5. Regarding declaration of natural resources tax (except for natural resources tax from oil and gas prospecting, exploration and exploitation activities) #
New point: Supplementing regulations on irregular natural resource exploitation which has been licensed by a competent state agency or is not subject to licensing according to the provisions of the law, on a basis of each occurrence (Point d, Clause 4, Article 8) .
Before: There is no such provision.
4.6. Regarding the declaration of the remaining profit after tax after setting up the funds (Point c, Clause 6, Article 8) #
New point: Amendments stipulate that the total remaining after-tax profit after setting aside temporarily paid funds of the first 03 quarters of a tax year must not be less than 75% of the remaining after-tax profit after setting aside funds according to the final settlement. The applicable year starts from the tax year 2021.
Before: In Clause 3, Article 7 of Circular No. 61/2016/TT-BTC stipulating that the total remaining after-tax profit after setting aside temporarily paid funds of the fiscal year is not less than 80% of the remaining after-tax profit. after setting aside the funds to be paid according to the annual finalization.
4.7. Regarding tax declaration for exploitation of security assets (Point b, Clause 5, Article 7, Point b, Clause 2, Article 8) #
New point: Supplementing regulations that a credit institution or a third party authorized by a credit institution may operate a security asset exploitation while pending settlement, the security asset is still under the ownership of the customer. If the borrower is an organization or an enterprise, a credit institution or a third party authorized by the credit institution shall make quarterly tax declarations for value-added tax, corporate income tax, and personal income tax. Specifically:
- Submit a VAT return, corporate income tax, and personal income tax for the exploitation of collateral assets pending processing, using form No. 01/TSBD (in the list of tax declaration documents according to Appendix). Appendix 1 promulgated together with Decree No. 126/2020/ND-CP).
- A detailed list of value-added tax, corporate income tax, and personal income tax for the exploitation of collateral assets pending processing, made according to form No. 01/TC-TSBD (in the list of declaration dossiers). tax according to Appendix 1 issued together with Decree No. 126/2020/ND-CP).
Before: There is no regulation on separate tax declaration dossiers for credit institutions or third parties authorized by credit institutions to declare on behalf of taxpayers with security assets that declare tax together with the credit institution's business activities. or a third party authorized by a credit institution.
4.8. Regarding tax declaration for electricity production activities #
New point: Amendments to the regulations that taxpayers who have power plants (applicable to all types of electricity production) in other provinces and cities where their headquarters are located shall submit VAT declaration dossiers at the tax authority where the power plant is located (point c, Clause 1, Article 11).
Before:
- For hydroelectricity production activities: According to the provisions of Article 23 of Circular No. 156/2013/TT-BTC, hydropower production establishments shall declare VAT in the locality where their headquarters are located and pay value tax. increased into the local coffers where the hydroelectric power plant is located.
- For other electricity production activities, except hydropower: In accordance with the provisions of Point d, Article 11 of Circular No. 156/2013/TT-BTC, taxpayers shall declare value-added tax at the head office. and pay value added tax to the locality where the production facility is located at the rate of 2% of the turnover at the price exclusive of value added tax.
4.9. Regarding environmental protection tax declaration for petroleum #
New point 1: Amendment of regulations on environmental protection tax payers for petrol and oil who are key traders, their dependent units, their subsidiaries and their dependent units , in which the subsidiary of the principal trader is defined in accordance with the Law on Enterprises (including a subsidiary in which the focal unit holds a controlling stake of more than 50% or a subsidiary in which the principal trader has has the right to directly or indirectly decide on the appointment of a majority or all of the members of the Board of Directors, the Director or the General Director of that company, or has the right to decide on the amendment and supplementation of the charter of that company, but capital contribution ratio of the leading enterprise is lower than 50%) (Clause 4, Article 11).
Before: According to the provisions of Point b, Clause 2, Article 16 of the Government's Decree No. 83/2013/ND-CP dated July 22, 07; In Article 2013 of Circular No. 15/156/TT-BTC dated November 2013, 06 of the Ministry of Finance, the environmental protection tax payer for petrol and oil is the main petroleum trading company, its branch. the focal point, independent accounting member unit directly under the focal unit; Joint-stock companies controlled by the focal unit holding shares (more than 11% of the shares) or branches affiliated to member units, branches affiliated to joint stock companies.
With this regulation, only subsidiary companies in which the focal unit holds dominant shares over 50% are subject to declaration and payment of environmental protection tax. Where a Company still meets the criteria of being a subsidiary of a focal enterprise as prescribed in the Law on Enterprises (such as still having the right to directly or indirectly decide to appoint a majority or all members of the Board of Directors or the director or general director of that company or has the right to decide the amendment or supplement to the charter of that company) but the capital contribution ratio of the focal enterprise is lower than 50%, so it is not subject to the tax declaration and payment for environmental protection.
New point 2: Supplementing regulations on the allocation of payable environmental protection tax amounts for petroleum products to each locality where the dependent unit is located in case the principal trader or the principal trader's company has dependent unit doing business in a locality other than the province or centrally run city where the principal trader or subsidiary of the principal trader is headquartered but the dependent unit does not make accounting records to declare separately. environmental protection tax (Clause 4, Article 11).
Before: There is no such provision.
New point 3: Supplementing the Appendix to the table on the allocation of environmental protection tax amounts payable to localities where they are entitled to revenue from petrol and oil (in Appendix 1 issued together with Decree No. 126/2020/ND-CP).
Before: There is no such provision.
4.10. Regarding personal income tax declaration and tax, other revenues from business households and individuals leasing property #
a) Regarding tax declaration documents:
New point 1: Amending the provision that organizations and individuals paying income without withholding personal income tax on a monthly or quarterly basis must still declare tax (Point b, Clause 3, Article 7).
Before: Under the provisions of Point a.1, Clause 1, Article 16 of Circular No. 156/2013 / TT-BTC dated November 6, 11, the income-paying organizations and individuals do not incur any withholding of personal income tax on a monthly basis. You do not have to file taxes.
New point 2: Supplementing the regulation that when an organization does business with an individual, the individual does not directly declare tax. Organizations are responsible for declaring value-added tax for the entire revenue of business cooperation activities in accordance with the law on tax and tax administration of the organization, regardless of the form of division of the results of the partnership. business cooperation, and at the same time declare and pay personal income tax on behalf of business cooperation individuals. In case the organization does business with an individual that is a household business or an individual doing business as prescribed in Clause 5, Article 51 of the Law on Tax Administration, and the individual has the same line of business as the business co-operation. with organizations, organizations and individuals shall make their own tax declarations corresponding to the actual results of business cooperation as prescribed (Point c, Clause 5, Article 7).
Before: Pursuant to the provisions of Circular No. 92/2015/TT-BTC dated June 15, 6, Circular No. 2015/39/TT-BTC, the General Department of Taxation has issued instructions: Grab Taxi Co., Ltd (a company) Grab Taxi operates under the model of business cooperation in the field of transportation) as follows: When the company signs a business cooperation contract with a partner (organization, individual) to receive a share of revenue from transportation activities. The carrier is responsible for calculating value added tax of 2014% on the divided revenue, declaring and paying value added tax, corporate income tax on the divided revenue. For the revenue portion of the partner being an individual: The company withholds 10% value-added tax, 3% personal income tax, and simultaneously declares and pays tax on behalf of the individual; For the revenue of the partner being an organization: Depending on the method of declaring the value added tax of the partner (direct, withholding), the Company is responsible for making the corresponding invoice; Based on the actual cooperation contract, the Company will divide the revenue to the partner for the Company and the partner to declare tax according to regulations.
New point 3: Amendment of regulations on organizations that declare tax on behalf of and pay taxes on behalf of individuals receiving securities dividends; individuals being existing shareholders receive bonuses in securities; individuals are allowed to record the additional capital as a result of capital gains; individuals contribute capital by real estate, capital contribution, securities. The time to declare tax on behalf of and pay tax instead is available when an individual transfers securities of the same type, transfers capital, withdraws capital (Point d, Clause 5, Article 7).
Before: In Clause 9, 10, Article 26 of Circular No. 111/2013/TT-BTC dated August 15, 8 of the Ministry of Finance stipulates: Individuals receive dividends in securities; individuals being existing shareholders receive bonuses in securities; individuals are allowed to record the additional capital as a result of capital gains; Individuals contributing capital with real estate, capital contributions or securities must directly declare and pay personal income tax. The time when the individual directly declares is done when the individual incurs the transfer of securities of the same type, transfers capital, withdraws capital, he must directly declare and pay personal income tax.
New point 4: Additional regulations for organizations that pay bonuses, sales support, promotions, trade discounts, payment discounts, and other monetary or non-monetary support payments to individuals who are business households Businesses and individuals that pay flat tax, the organizations shall declare tax on their behalf and pay tax on behalf of such individuals as prescribed (Point dd, Clause 5, Article 7).
Before: There are no specific regulations on this issue. To solve problems, according to Circular No. 219/2013 / TT-BTC dated December 31, 12, Circular No. 2013/92 / TT-BTC dated June 2015, 15, the General Department of Taxation issued a number of a temporary document instructing the organization not to withhold tax, not to declare tax on behalf of, or to pay tax on behalf of an individual in case of commercial discount.
New point 5: Amendments to the regulations that the buyer of real estate, which in the real estate transfer contract has an agreement that the buyer is the taxpayer on behalf of the seller (except for cases where tax is exempt, does not have to pay tax or temporarily has not yet paid tax). ), the buyer is responsible for declaring tax on behalf of the seller, paying tax on behalf of the seller as prescribed (Point g, Clause 5, Article 7).
Before: In Clause 11 Article 2 of the Government's Decree No. 12/2015/ND-CP dated February 12, 2 stipulating that in the transfer contract, there is an agreement that the buyer is the taxpayer on behalf of the seller, the buyer is responsible for: declare tax on behalf of the seller, pay tax on behalf of the seller, not excluding the case of tax exemption, not having to pay tax or temporarily not having to pay tax.
b) Regarding taxes that are declared monthly, quarterly, annually, declare each time the tax liability arises, and declare the tax finalization specified in Article 8.
New point 1: Amend regulations on organizations and individuals that pay incomes from salaries and wages with personal income tax withholding and declaring personal income tax on a monthly basis. In case income-paying organizations or individuals are eligible to declare value-added tax on a quarterly basis, they may choose to declare personal income tax on a quarterly basis (Point a, Clause 1, Article 8).
Before: At Point a.2 Clause 1 Article 16 of Circular No. 156/2013/TT-BTC stipulates: Income-paying organizations and individuals generate withholding tax amounts in the month of at least one type of personal income tax declaration. from VND 50 million or more shall declare tax on a monthly basis, except for income-paying organizations and individuals that make quarterly value-added tax declarations.
New point 2: Amend regulations on individuals earning incomes from salaries or wages directly subject to tax declaration, to choose to declare personal income tax on a monthly or quarterly basis (Points a and c, Clause 1, Article 8).
Before: In Clause 3, Article 21 of Circular No. 92/2015/TT-BTC stipulates: Resident individuals earning incomes from wages and salaries shall declare tax directly to the tax authorities on a quarterly basis.
New point 3: Amendment of regulations on authorization of personal income tax finalization for employees who are transferred from the old organization to the new one by merger, consolidation, division, separation or transfer. change the type of enterprise or the old organization and the new one in the same system, the new organization is responsible for tax finalization under the authorization of the individual for both the income paid by the old organization and the recovery of proof. from personal income tax deduction granted to employees by the former organization (if any) (Point d.1, Clause 6, Article 8).
Before: Circular No. 92/2015/TT-BTC only stipulates that employees can be transferred from the old organization to the new organization because the old organization has merged, consolidated, divided, split or converted the type of enterprise. then the new organization is responsible for finalizing tax as authorized by the individual for the income paid by the old organization. If the General Department of Taxation has instructed employees to be transferred from the old organization to the new organization in the same system, the new organization shall be responsible for finalizing tax according to the individual's authorization for the entire income generated by the organization. paid by the former position.
c) Regarding the place to submit tax declaration dossiers specified in Article 11
New point 1: Supplementing regulations on the location of submitting tax declaration dossiers for individuals earning income from leasing real estate abroad at the tax agency directly managing where the individual resides (Point g, Clause 6, Article 11). .
Before: There is no such provision.
New point 2: Supplementing the concept of houses and commercial houses, including construction works, houses that have been handed over and put into use by the project but have not yet been granted a certificate of land use rights and ownership of houses and properties. attached to land in accordance with the law on housing (Point dd.2 Clause 6 Article 11).
Before: The concept of housing and commercial housing is prescribed in legal documents on housing (Decree No. 71/2010/ND-CP dated June 23, 6 detailing guidelines for the implementation of the Law on Housing).
New point 3: Supplementing regulations on the location of filing personal income tax declarations for individuals who earn salary or wages at two or more places in case they both have income that is subject to direct declaration and income from If the paying organization has withheld it, the individual shall submit a tax finalization declaration at the tax office where the biggest source of income in the year is (Point b.1 Clause 7 Article 11).
Before: In Clause 3, Article 21 of Circular No. 92/2015/TT-BTC stipulates: Cases with income from two or more places (regardless of cases where individuals have incomes from salaries or wages subject to self-declaration). at the same time having income subject to deduction at source), the place of submission of the finalization dossier shall be determined according to the place of calculation of family circumstance-based deduction, in case there is no deduction for oneself, it shall be determined according to Tax Department where the individual resides.
d) Regarding cases in which tax administration agencies calculate and pay tax notices specified in Article 13
New point 1: Abolish the procedure for notification of payment of personal income tax for individuals earning income from capital transfer, individuals earning income from receiving dividends in shares, profits recorded as capital gains upon transfer (Clause 1, 2, Article 13 of this Decree). XNUMX).
Before: In Appendix 02, the list of forms for business individuals and forms for personal income tax promulgated together with Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance stipulates that: Tax authorities must notify the tax payable for cases where individuals have incomes from capital transfer, individuals have incomes from receiving dividends in shares, profits recorded as capital gains upon transfer.
New point 2: Supplementing regulations that the tax authority, when receiving the personal income tax return from real estate transfer of the taxpayer, is responsible for sending a document according to Form 01/CCTT-TDMN enclosed with Appendix II of the Decree. 126/2020/ND-CP proposes competent state agencies to provide cadastral information as a basis to issue notices of deposit payment to taxpayers within 03 working days from the date of receipt of tax declaration dossiers. taxes of taxpayers (Point c, Clause 6, Article 13).
Before: there is no such provision.
New point 3: Supplementing regulations on time limit for tax authorities to send documents to competent state agencies to adjust and supplement information in case tax authorities receive information transfer slips to determine financial obligations to land Titles, decisions, notices and documents issued by competent state agencies are illegal and incomplete as prescribed (Clause 8, Article 13).
Before: there is no such provision.
4.11. Regarding the declaration, calculation and issuance of the Notice of license fee payment #
New point 1: Amendment of regulations on license fee payers (except business households and business individuals) newly established (including small and medium-sized enterprises transferred from household businesses) or having established additional dependent units, Business locations or starting production and business activities (collectively referred to as organizations) shall submit license fee declaration dossiers no later than January 30 of the year following the year of establishment or commencement of production activities. , business (point a, Clause 01, Article 1).
Before: In Clause 3, Article 1 of Decree No. 22/2020/ND-CP dated February 24, 02 of the Government, it is stipulated that: For organizations, the deadline for submitting the application fee declaration is before January 2020 of the following year. year of establishment or start of production and business activities.
New point 2: Adding regulations in case there is a change in capital during the year, the license fee payer shall submit the license fee declaration dossier no later than January 30 of the year following the year in which the change information arises (point a, Clause 01 of this Article). ten).
Before: There is no regulation on declaring license fees in case there is a change in capital during the year.
New point 3: Amendment of regulations on business households, business individuals are not required to submit license fee declaration dossiers (point b, Clause 1, Article 10).
Before: Clause 3, Article 1 of Decree No. 22/2020/ND-CP stipulates: Households, individuals and groups of individuals paying tax by the presumptive method are not required to declare license fees.
4.12. Foreign withholding tax #
New point 1: Supplementing regulations for the case of corporate income tax declaration of foreign carriers that are temporarily paid quarterly and finalized annually, the total temporarily paid corporate income tax of the first three quarters of the tax year must not be low. more than 75% of the payable corporate income tax amount according to the final settlement of the year applicable starting from the tax period of 2021. In case taxpayers pay less than the amount to be temporarily paid in the first 3 quarters of the year, they must pay late payment interest according to the tax payment period. regulations (point g, Clause 6, Article 8).
Before: There is no such provision.
New point 2: Supplementing the table of distribution of payable value-added tax amounts of foreign contractors to localities where they are entitled to revenues in the tax declaration dossiers of foreign contractors for the direct method (in Appendix I issued herewith). attached to Decree No. 126/2020/ND-CP).
Before: There is no such provision.
4.13. Other regulations on tax declaration and tax calculation #
New point 1: Supplementing regulations on cases where taxpayers are not required to submit tax declaration dossiers, including: Taxpayers only operate and do business that are not subject to tax according to the provisions of tax law for each type of tax; Taxpayers submit dossiers of tax code termination, except for cases of operation termination, contract termination or enterprise reorganization as prescribed in Clause 4, Article 44 of the Law on Tax Administration (points a, dd, Clause 3 of this Article). 7 Article XNUMX).
Before: There is no such provision.
New point 2: Supplementing regulations on responsibilities of organizations and individuals that declare and pay tax on behalf of taxpayers must be responsible for fully complying with regulations on tax declaration and tax payment as prescribed for taxpayers. (Clause 5, Article 7).
Before: There is no such provision.
New point 3: Supplementing regulations that taxpayers must submit tax declaration dossiers to the tax office where they move to in the case where the deadline for submitting tax declaration dossiers is due, but the taxpayer has not completed the procedure for changing the head office address with the tax registration agency. business registration office, cooperative registration agency or tax office of the place of transfer (Clause 6, Article 7).
Before: There is no such provision.
New point 4: It is not specified that the tax authority that receives and processes tax declaration dossiers is the Department of Taxation or the Sub-department of Taxation or the Director of the Department of Taxation to decide the place to submit the tax declaration, but only stipulates that the tax office in the locality where the file is submitted. profile (Article 11).
Before: In Circular No. 156/2013/TT-BTC and the amended and supplemented Circulars, it is specified that the tax authority that receives and processes tax declaration dossiers is the Department of Taxation or the Department of Taxation or the Director of the Department of Taxation. Determine where to file tax returns.
New point 5: Supplementing the regulation that some taxpayers, although conducting centralized accounting at the head office and operating and doing business in many other provincial areas where the taxpayers are headquartered, are not required to submit the Allocation Table. payable tax amount (if any) according to each province-level area where the state budget revenue is enjoyed (points a, b, d, dd, e, Clause 2, Article 11).
Before: There is no such provision.
New point 6: Supplementing regulations based on the actual situation in the area under management, in case the competent state agency of the province decides to decentralize revenue sources to the place where the dependent unit is located, the business location in the same administrative division. In the province where the taxpayer is headquartered, the taxpayer shall calculate and allocate tax payable to the district-level area where the revenue is generated (Clause 9, Article 11).
Before: There is no such provision.
New point 7: Amendments to the regulation that in the case of enterprise transformation (excluding equitized state-owned enterprises) where the converted enterprise inherits all tax obligations of the converted enterprise, it is not required to declare tax finalization. By the time there is a decision on the transformation of the enterprise, the enterprise shall declare the final settlement at the end of the year (Clause 6, Article 8).
Before:
- In Article 16 of Circular No. 151/2014/TT-BTC dated October 10, 10 of the Ministry of Finance stipulates: In case of conversion of enterprise type, the receiver inherits all tax obligations of the previous enterprise. conversion (such as converting the type of enterprise from a limited liability company to a joint stock company or vice versa; converting an enterprise with 2014% state capital into a joint stock company and other cases as prescribed by law) not have to declare tax finalization up to the time of decision on conversion, enterprises only declare tax finalization according to regulations.
- In Clause 1, Article 21 of Circular No. 92/2015/TT-BTC dated June 15, 6 of the Ministry of Finance stipulating: In case of conversion of the type of enterprise, the receiver inherits all tax obligations of the enterprise. before the transformation (such as converting the type of enterprise from a limited liability company to a joint stock company or vice versa; converting an enterprise with 2015% state capital into a joint stock company and other cases as prescribed) of the law), the enterprise before the transformation is not required to declare the tax finalization until the time of the decision on the transformation of the enterprise, the receiving party shall make the annual tax finalization as prescribed."
5. About tax assessment #
New point 1: Some additional cases of tax assessment are specified in Article 14 of the Decree, including: Failure to comply with tax inspection and examination decisions; Buying, selling, exchanging and accounting for the value of goods and services not according to the normal transaction value in the market; Buying or exchanging goods or services using illegal invoices, illegally using invoices but goods and services are real as determined by agencies with investigation, inspection and examination functions. and have declared taxable revenue and expenses (Article 14).
New point 2: Specific regulations on tax assessment bases for taxpayers being organizations: Based on tax administration agencies' databases and commercial databases; valid documents and results of inspection and examination; verification results; minimum turnover of 03 business establishments with the same goods, lines, trades and scale in the locality; In case, in the locality, the business establishment does not have or has, but does not have, sufficient information on the goods, lines of business, and the size of the business establishment, the information of other local business establishments with the same conditions shall be obtained. natural resources and economic development to determine taxable revenue (Clause 1, Article 15).
Before: There is no stipulation on the number of enterprises that need to obtain information, the order of determining which enterprises to obtain information.
New point 3: Adding more grounds for tax assessment for individuals transferring, receiving inheritances or gifts being real estate (point b.2, Clause 1, Article 15).
Before: There are no regulations.
New point 4: Supplementing regulations that taxpayers are organizations paying value-added tax by the direct method, business individuals paying tax according to the declaration method are assigned the payable tax amount according to the prescribed ratio of revenue. (Clause 2, Article 15)
Before: There are no regulations.
New point 5: Specifying the authority, procedures and form of decision on tax imposition (Article 16).
Before: There is no such provision.
6. Regarding the fulfillment of tax obligations in case of exit #
New point: Pursuant to Articles 66 and 7, Article 124 of the Law on Tax Administration, which provide for the fulfillment of tax obligations, the Decree has supplemented the case that the individual is the legal representative of the taxpayer being an enterprise of the school. If they are being forced to execute an administrative decision on tax administration and have not fulfilled their tax liability, they will be suspended from exit.
Before: Only Vietnamese people who leave Vietnam to settle abroad, Vietnamese people residing abroad and foreigners must fulfill tax obligations before exiting from Vietnam (Clause 1, Article 40 of Circular No. 156). / 2013 / TT-BTC).
7. About frozen tax debt #
New point: Article 23 of Decree No. 126/2020/ND-CP stipulating the dossier, time and order of debt freezing procedures in case the taxpayer is dead, missing or has lost his/her civil act capacity; dissolution; bankrupt; no longer conducts business at the business address; business registration certificate revoked.
Before: There are no regulations.
8. Regarding coordination between tax authorities and business registration agencies, local authorities #
Coordinating with tax authorities, business registration agencies and local authorities in performing debt forgiveness and refunding to the State tax debts, late payment interest and fines that have been cleared before the certificate is issued. Business Registration
New point: Article 25 of Decree No. 126/2020/ND-CP stipulating the coordination mechanism between tax authorities and business registration authorities at all levels in controlling taxpayers whose debts have been forgiven, if taxpayers have been If you want to return to production and business, you must return to the State the deleted tax amount.
Before: There is no regulation on information exchange between tax authorities and business registration offices for cases where tax debt has been cleared.
9. Regarding tax debt enforcement measures #
New point 1: The tax authority has the right to request the customs authority to take coercive measures to stop carrying out customs procedures for exported and imported goods (Clause 8, Article 33 of Decree No. 126/2020/ND-CP).
Before: It is not specified that the tax authority may request the customs authority to take a coercive measure to stop customs procedures for taxpayers engaged in import or export activities.
New point 2: With regard to the measure of coercion of invoices, in case the decision on coercion to stop using invoices expires and the taxpayer has not yet paid the full amount of tax owed to the state budget, if the conditions for application of the measures to be applied are not satisfied. subsequent enforcement or application of coercive measures to stop the use of invoices, which is effective, shall continue to apply effective coercive measures. In case where the measure of coercion on invoices is applied but there are information and conditions for implementing the previous or more effective coercive measures, the tax authority shall simultaneously apply the previous coercive measure or the subsequent coercive measure. the next coercive measure to collect tax arrears into the state budget (point b.2 clause 3 Article 34 of Decree No. 126/2020/ND-CP).
Before: Invoice coercion must not be applied concurrently with other coercive measures.
New point 3: The enforcement decision takes effect from the date of its issuance (Articles in Chapter VII of Decree 126/2020/ND-CP).
Before: The decision on account enforcement takes effect after 05 days from the date of issuance (Clause 3, Article 27 of Decree No. 129/2013/ND-CP), the decision on account enforcement takes effect after 03 days from the date of issuance. decision enforcement (Clause 1, Article 36 of Decree No. 129/2013/ND-CP).
10. Regarding information disclosure #
New point: Additional regulations: the case of public disclosure of taxpayers' information in the case of failure to file tax returns, or not operating at the registered address; stipulating the content and form of public disclosure of taxpayers' information; The authority to decide on the disclosure of taxpayer information is the head of the direct tax administration agency (Article 29 of Decree 126/2020/ND-CP).
Before: There are no regulations.
11. Regarding the responsibilities of organizations and individuals involved in providing taxpayer information #
New point 1: Supplementing state agencies competent to provide information to tax authorities such as: Ministries include: Ministry of Construction, Ministry of Industry and Trade, Ministry of Information and Communications, Ministry of Transport, Ministry of Transport, Ministry of Labor - Invalids and Social Affairs, Ministry of Health, Ministry of Science and Technology and competent state agencies of ministries and agencies: Auditing agency; General Statistics Office; Social insurance agencies; Court authorities, arbitration bodies… (Clause 2, Article 26 of Decree No. 126/2020/ND-CP)
New point 2: Supplementing the regulation that the Ministry of Finance takes the lead, ministries, branches and state management agencies are responsible for coordinating with the Ministry of Finance to develop the Regulation on exchange, information provision and work coordination between the Ministry of Finance and the Ministry of Finance. with each unit to stipulate the content, time limit and form of providing information (Point c, Clause 2, Article 26).
New point 3: Supplementing information provided to tax authorities for tax administration (Clause 2, Article 26 of Decree 126/2020/ND-CP) such as:
- Information on e-commerce and franchising activities, content of information on licenses for e-commerce and franchising activities, relevant information in tax administration for organizations and individuals engaged in e-commerce activities. e-commerce movement.
- Information on revenues related to land, assets attached to land, information on licenses for granting the right to exploit natural resources, and exploitation output in the year according to each license.
- Information on activities of providing and using Internet services, online information, online video games; provide information related to online advertising activities; activities of buying and selling information technology products and services in the network environment, doing business on digital platforms...
New point 4: Supplementing regulations on responsibility for providing information of relevant organizations and individuals (Article 27 of Decree 126/2020/ND-CP):
- Additional income-paying organizations and individuals are responsible for providing information on income payment and withholding tax amounts of taxpayers when finalizing annual tax or at the request of tax administration agencies.
- Additional competent agencies are responsible for providing information before auction on imported goods that are exempt from or taxable to customs authorities for tax assessment.
- The time limit for organizations and individuals to provide information to the tax administration agency is 10 days at the latest from the date of receipt of the tax administration's written request for information provision. .
New point 5: Regulations on responsibilities of state management agencies, organizations and individuals in providing information (Article 28 of Decree 126/2020/ND-CP).
- Supplementing regulations when tax administration agencies request state management agencies, organizations and individuals to provide information as prescribed in Article 15 and Clauses 2 and 4, Article 98 of the Law on Tax Administration. State management agencies, organizations and individuals must provide fully and on time according to the requirements of tax administration agencies.
- Supplementing regulations that state management agencies, organizations and individuals must be responsible for not providing information on time or providing incomplete information when requested by tax administration agencies to make photos. affect the determination of tax obligations or the time for settlement of tax refund, tax exemption or reduction of the taxpayer in the case of arising compensation to the taxpayer according to the provisions of Clause 2, Article 61 and Clause 3, Article 75 of the Law. Tax Administration.
12. Regarding the duties and powers of a commercial bank or an intermediary payment service provider in Article 30 #
New point 1: Supplementing duties and powers of commercial banks to collect and pay taxes and other state budget revenues as prescribed in Article 56 of the Law on Tax Administration and Decree No. 11/2020/ND-CP dated 20 January 1, 2020 of the Government on administrative procedures in the field of State Treasury (Point a.1 Clause 1 Article 30).
Before: There are no regulations.
New point 2: Amending regulations on duties and powers of commercial banks for tax amounts and state budget revenues that are late or incompletely remitted to the state budget due to the commercial bank's fault, the commercial bank shall Traders shall be responsible for paying late payment interest in accordance with the Law on Tax Administration (point a.4 Clause 1 Article 30).
Before: At Point b, Clause 4, Article 5 of Circular No. 84/2016/TT-BTC stipulates: In case the bank fails to comply with the payment order of the organization or individual using the payment service; coordinate with the bank or the relevant State Treasury agency to recover the wrongly transferred or over-transferred amount when performing payment transactions in accordance with law; compensate for damage caused by their fault according to the provisions of law.
New point 3: Amendment of regulations on duties and powers of commercial banks to notify and trace to relevant units to handle cases of errors according to regulations and not to be refunded the paid tax amount. to taxpayers if the information has been transmitted to the State Treasury. Particularly, the commercial bank where the State Treasury opens an account shall compare with the State Treasury the documents of payment to the state budget (Point a.5 Clause 1 Article 30).
Before: At Point dd, Clause 1, Article 17 of Circular No. 84/2016/TT-BTC stipulating: In case a taxpayer duplicates an electronic tax payment transaction sent 2 or more times for 1 payment in a day, the taxpayer Taxpayer contact the bank or the State Treasury serving taxpayers to request an adjustment to one-time tax payment. In case the tax amount of the same transaction has been accounted for and remitted into the state budget, the taxpayer may choose to pay such amount for the remaining payable obligations or request a refund in accordance with the provisions of law on management. tax.
New point 4: Supplementing the duties and powers of the commercial bank that has joined the connection with the tax authority's web portal to query information according to the revenue identifier at the agency's web portal. tax administration to write on receipts of payment to the state budget. The money transfer order cannot be canceled when the tax payment information has been transferred to the electronic portal of the tax authority (Point b.2 Clause 1 Article 30).
Before: There is no specific regulation on this content.
New point 5: Amend the current regulations on the duties of commercial banks to build an information technology system that meets the standards of data and information exchange messages in accordance with the format of messages issued by the tax administration. Confidentiality and only use information about state budget collection and payment of taxpayers and customs declarants provided by tax authorities on the tax administration's web portal to collect state budget. country (Point b.3 Clause 1 Article 30).
Before: At Points a and b, Clause 3, Article 5 of Circular No. 84/2016/TT-BTC stipulates: Commercial banks shall implement agreements on cooperation and coordination in revenue collection with the General Department of Taxation and shall be responsible for exploitation and confidentiality. information related to state budget collection and payment provided by tax authorities through the website of the General Department of Taxation.
New point 6: Supplementing the responsibilities of payment intermediary service providers in collecting and paying taxes and other state budget revenues (Point c, Clause 1, Article 30).
Before: There are no specific regulations on responsibilities for organizations providing intermediary payment services in tax collection and payment.
New point 7: Supplementing regulations on responsibility to provide information about taxpayers' payment accounts opened at the Bank to tax authorities (Clause 2, Article 30).
Before: There is no such provision.
13. Purchase information, documents and data of suppliers to serve tax administration #
New point: Supplementing regulations on purchasing information, documents and data from providers to serve tax administration. This regulation allows tax authorities and customs offices to use funds provided by the state budget to purchase information, documents and data from suppliers to serve tax administration and handle violations. violate tax laws and customs laws (Article 40 of Decree 126/2020/ND-CP).
Before: There is no such provision.
14. Contents of the Prior Agreement mechanism #
Contents of the mechanism of prior agreement on the method of determining taxable prices (APA) for enterprises with related-party transactions (Article 41)
14.1. Regarding the provision of application of prior agreement on method of tax calculation price determination #
New point: The application of prior agreement on the method of determining taxable prices must ensure compliance with the principles specified in Clause 6, Article 42 of the Law on Tax Administration, specifically:
- Based on the request of the taxpayer, the agreement between the tax authority and the taxpayer under the unilateral, bilateral and multilateral agreement between the tax authority, the taxpayer and the foreign tax authority, the territory relevant territory;
- Must be based on taxpayers' information, verified commercial database to ensure legality;
- Must be approved by the Minister of Finance before implementation; for bilateral or multilateral agreements with the participation of foreign tax authorities, the provisions of law on international treaties and agreements shall be complied with.
Before: There is no such provision.
14.2. Regarding the procedural steps / procedures in handling the application for APA #
New point: Supplementing regulations on the steps/procedures in handling the application for APA, including: Consultation before submitting the official application for application of APA (if any); Submit a formal APA application; Submit an application to proceed with the bilateral agreement procedure (in the case of a request for the application of a bilateral or multilateral APA); Taxpayer's obligation to submit annual APA report (and ad hoc APA report if applicable); Procedures for requesting extension, modification, revocation and cancellation of APA (if any).
Before: The consultation of the General Department of Taxation before submitting the application for official APA application: Previously, according to Article 8 of Circular No. 201/2013/TT-BTC, the consultation step before submitting the official dossier was mandatory. required in the process of processing taxpayers' APA application. Now according to Decree No. 126/2020/ND-CP, this step is optional but depends on the needs of taxpayers.
14.3. Specific provisions on the authority to approve and sign APA #
New point: Based on the results of appraisal, exchange and negotiation with taxpayers (in case of unilateral APA) or with partner tax authorities and taxpayers (in case of bilateral APA or multilateral APA) on Under the APA, the General Department of Taxation develops a draft APA and submits it to the Ministry of Finance for approval and signing of the APA. For bilateral and multilateral APA agreements with the participation of foreign tax authorities, the Ministry of Finance shall consult the Ministry of Foreign Affairs, the Ministry of Justice and relevant agencies, and submit them to the Government and Prime Minister. The Government shall give opinions on the signing of APA according to the procedures and order of signing international treaties and international agreements in accordance with the law on the signing of international treaties and international agreements.
Before: Decree No. 83/2013/ND-CP previously stipulated the Ministry of Finance to approve and assign the General Department of Taxation to sign the APA.
14.4. About the APA's effectiveness #
New point: The effective date of APA shall comply with the provisions of Clause 16, Article 3 of the Law on Tax Administration. For bilateral or multilateral APAs related to tax administration by foreign tax authorities, the Ministry of Finance shall report to the Government for consideration and decision.
Before: Decree No. 83/2013/ND-CP previously stipulating that the signed APA is valid for a maximum period of 05 years and can be extended for no more than the next 05 years; effective date is not before the date the taxpayer submits an application for the APA.
