The Law on Tax Administration is the basic foundation for the application of tax calculation in all other tax laws, so mastering these definitions is very useful in understanding the Vietnamese tax system. The following article helps taxpayers understand the general foundation of tax administration.
Information
What is tax administration? #
To understand tax administration law, it is necessary to first understand the definitions of words (Terms) in tax administration. These are also important definitions of tax in Vietnam.
What does the Law on Tax Administration manage?
The Law on Tax Administration governs 11 contents covering all activities related to the state's tax administration of taxpayers, including:
- Tax registration, tax declaration, tax payment, tax assessment.
- Tax refund, tax exemption, tax reduction, no tax collection.
- Defer tax debt; cancel tax debt, late payment interest, fines; exempt late payment interest, fines; do not calculate late payment interest; extend tax payment; gradually pay tax debt.
- Taxpayer information management.
- Manage invoices and documents.
- Tax audit, tax inspection and implementation of measures to prevent, combat and stop violations of tax laws.
- Enforce administrative decisions on tax management.
- Administrative sanctions for tax management violations.
- Resolve tax complaints and denunciations.
- International cooperation on tax.
- Propaganda and support for taxpayers.
Apply
How to apply tax administration law #
Tax is a compulsory payment to the state budget by organizations, households, business households and individuals in accordance with the tax laws.
Taxpayers' headquarters is the place where a taxpayer conducts a part or all of the business, including head office, branch, shop, place of manufacture, place of storing goods, place of property for production or business. ; place of residence or place where the tax liability arises.
Tax code is a series of 10-digit or 13-digit numbers and other characters issued by tax authorities to taxpayers for use in tax administration.
Tax period is the period of time to determine the tax amount payable to the state budget according to the provisions of tax law.
Tax return is a document under the form specified by the Minister of Finance and used by taxpayers to declare information to determine payable tax amounts.
Customs declaration means a document made according to a form set by the Finance Minister and used as a tax return for imported or exported goods.
taxes profile is a dossier of tax registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, no late payment interest, extension of tax payment, installment payment of tax debts, no tax collection; customs records; tax debt freezing records; dossiers for tax debt cancellation, late payment interest, and fines
Declaration of tax finalization means the determination of the payable tax amount of the tax year or the period from the beginning of the tax year to the termination of activities that incur a tax obligation or the time from the time of arising to the termination of activities that incur a tax obligation. according to regulations of the Law.
Tax year is determined according to the calendar year from January 01 to December 01; In case the fiscal year is different from the calendar year, the tax year is the same as the fiscal year.
Complete tax payment obligations means the full payment of payable tax amounts, late payment interest amounts, fines for tax law violation and other state budget revenues.
Coercive execution of administrative decisions on tax administration means the application of measures in accordance with this Law and other relevant laws forcing taxpayers to fulfill their tax liability.
Tax risks The risk of taxpayer non-compliance leading to loss of state budget revenue.
Risk management in tax administration is the systematic application of the provisions of law and professional processes to identify, evaluate and classify risks that can negatively impact the efficiency and effectiveness of tax administration as a basis for Tax authorities allocate resources reasonably and apply effective management practices.
Tax debt owed Tax and other state budget revenues managed by tax administration agencies but taxpayers have not yet paid to the state budget at the end of the prescribed payment time limit.
Taxpayer Information Taxpayer is information about the taxpayer and information related to the taxpayer's tax liability provided by the taxpayer, collected by the tax authority during tax administration.
Tax management information system includes statistical information system, tax accounting and other information serving tax administration.
Perform
Tax administration obligations that Taxpayers need to perform #
1. To make tax registration and use tax identification numbers according to law provisions.
2. To accurately, truthfully, fully declare tax and submit tax dossiers on time; take responsibility before law for the accuracy, truthfulness and completeness of tax records.
3. Pay the tax, late payment interest, and fines fully, on time and at the right place.
4. To comply with the regime of accounting, statistics and management and use of invoices and vouchers according to law provisions.
5. To accurately, honestly and fully record activities arising from tax obligations, tax withholding and transactions that must declare tax information.
6. Make and deliver invoices and vouchers to the buyer in accordance with the quantity, type and value actually paid when selling goods or providing services in accordance with the provisions of law.
7. To accurately, fully and promptly provide information and documents related to the determination of tax obligations, including information on investment value; number and transaction content of the account opened at a commercial bank, other credit institution; explain the tax calculation, tax declaration and tax payment at the request of tax administration agencies.
8. To abide by decisions, notices and requests of tax administration agencies and tax administration officers according to law provisions.
9. To be responsible for the fulfillment of tax obligations in accordance with law in case the at-law or authorized representative on behalf of the taxpayer conducts tax procedures in contravention of regulations.
10. Taxpayers conducting business activities in geographical areas with information technology infrastructure must declare, pay taxes and transact with tax authorities via electronic means according to regulations. under the law.
11. Based on the actual situation and information technology equipment conditions, the Government shall detail taxpayers not required to submit vouchers in tax declaration and payment dossiers, tax refund dossiers and dossiers. Other taxes that state administration already has.
12. Construction, management and operation of technical infrastructure to ensure the implementation of electronic transactions with tax administration agencies, and application of information connection related to the performance of tax obligations with agencies. Tax Administration.
13. Taxpayers having associated transactions are obliged to prepare, store, declare and provide information on taxpayers and taxpayers' affiliates, including information about the parties. Affiliate resides in countries and territories outside of Vietnam in accordance with the Government's regulations.
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