Law on Tax Administration 2019 (Law No. 38/2019/QH14)

THE LAW

TAX ADMINISTRATION

Pursuant to the Constitution of the Socialist Republic of Vietnam;

The National Assembly promulgates the Law on Tax Administration.

Chapter I #

GENERAL PROVISIONS #

Article 1. Scope

This Law provides for the administration of taxes and other revenues belonging to the state budget.

Article 2. Subject of application

1. Taxpayers include:

a) Organizations, households, business households and individuals that pay tax in accordance with the tax law;

b) Organizations, households, business households and individuals pay other revenues belonging to the State budget;

c) Organization and individual with tax deduction.

2. Tax administration agencies include:

a) Tax authorities include the General Department of Taxation, Department of Taxation, Sub-department of Taxation, Sub-department of Taxation;

b) Customs authorities include the General Department of Customs, the Customs Department, the Post-Customs Clearance Inspection Department, and Sub-department of Customs.

3. Tax administration officers include tax officers and customs officers.

4. Other relevant state agencies, organizations and individuals.

Article 3. Explain words

In this Law, the terms below are construed as follows:

1. Tax is a compulsory payment to the state budget by organizations, households, business households and individuals in accordance with the tax laws.

2. Other state budget revenues managed by tax authorities include:

a) Fees and charges in accordance with the Law on Fees and Charges;

b) Land use levy paid to the State budget;

c) Land rents and water surface rents;

d) Charges for granting mineral mining rights;

dd) Charge for granting water right;

e) Payment to the State budget from the sale of assets on land, the transfer of land use rights in accordance with the Law on Public Property Management and Use;

g) Proceeds from sanctioning of administrative violations in accordance with the law on sanctioning of administrative violations in the tax and customs domain;

h) Late payment interest and other revenues as prescribed by law.

3. Other revenues belonging to the state budget that are not taxed by tax administration agencies include:

a) Money for use of sea area for dumping in accordance with regulations of law on resources and environment of sea and islands;

b) Money for protection and development of paddy land according to the provisions of the land law;

c) Proceeds from sanctioning of administrative violations in accordance with the law on sanctioning of administrative violations, except for the taxation and customs sectors;

d) Remittances to the state budget in accordance with the law on management and use of public assets from the management, use and exploitation of public assets for the purpose of trading, leasing, joint venture or association. , after performing tax, fee and fee obligations;

dd) Collection of aid;

e) Other revenues as prescribed by law.

4. 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.

5. 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.

6. Tax period is the period of time to determine the tax amount payable to the state budget according to the provisions of tax law.

7. 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.

8. 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.

9. 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

10. 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.

11. 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.

12. 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.

13. 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.

14. Tax risks The risk of taxpayer non-compliance leading to loss of state budget revenue.

15. 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.

16. Advance agreement on method of tax calculation price determination means a written agreement between a tax authority and a taxpayer or between a tax authority and a taxpayer and a foreign tax authority, territories in which Vietnam has signed an agreement to avoid double taxation and prevent evasion. tax contraband income tax for a certain period of time, specifying tax bases, methods of determining taxable prices or taxable prices according to market prices. Advance agreement on the method of tax calculation price determination is made before taxpayers submit tax declaration dossiers.

17. 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.

18. Commercial database is a system of financial information and data of an enterprise which is organized, sorted and updated by business organizations and provided to tax authorities in accordance with the provisions of law.

19. 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.

20. Tax management information system includes statistical information system, tax accounting and other information serving tax administration.

21. The parties have links are parties directly or indirectly involved in the management, control, and capital contribution to an enterprise; the parties are jointly controlled, directly or indirectly controlled by an organization or individual; all parties have the same organization or individual contributing capital; businesses are run and controlled by individuals who have close relationships in the same family.

22. Related transactions is a transaction between related parties.

23. Independent trading is a transaction between parties without affiliation.

24. Independent transaction principle is the principle applied in declaring and determining the taxable price applicable to the taxpayer having an associated transaction in order to reflect the transaction conditions in the associated transaction equivalent to that in the independent transaction.

25. The operational and transactional nature principle determines the tax liability is the principle applied in tax administration to analyze transactions, production and business activities of taxpayers to determine tax obligations corresponding to the value created from the nature of transactions and activities. export and trade that.

26. The supreme parent company of the corporation Be a legal entity with direct or indirect equity in other legal entities of a multinational corporation, not owned by any other entity and the consolidated financial statements of the supreme parent company A group's financial statements are not consolidated into any of the financial statements of another legal entity globally.

27. Case of force majeure include:

a) The taxpayer suffers material damage due to a natural disaster, catastrophe, epidemic, fire, or accident;

b) Other force majeure events as prescribed by the Government.

Article 4. Content of tax administration

1. Tax registration, tax declaration, tax payment and tax assessment.

2. Tax refund, tax exemption, tax reduction, no tax collection.

3. Payment of tax debt; write off tax arrears, late payment interest, and fines; exemption of late payment interest, fines; no late payment fee is charged; tax payment extension; pay tax debt in installments.

4. Taxpayer information management.

5. Managing invoices and documents.

6. Examining tax, inspecting taxes and taking measures to prevent, combat and prevent tax law violations.

7. Coercive execution of administrative decisions on tax administration.

8. To sanction administrative violations of tax administration.

9. Settlement of tax complaints and denunciations.

10. International cooperation on tax.

11. Propagating and assisting taxpayers.

Article 5. Principles of tax administration

1. All organizations, households, business households and individuals are obliged to pay tax according to the provisions of law.

2. Tax administration agencies and other State agencies assigned the task of collection management shall perform tax administration in accordance with this Law and other relevant laws, ensuring publicity, transparency, equality and ensuring the lawful rights and interests of taxpayers.

3. Agencies, organizations and individuals are responsible for participating in tax administration in accordance with law.

4. Implementing reform of administrative procedures and application of modern information technology in tax administration; apply tax management principles in accordance with international practices, including principles on the nature of operations, transactions that determine tax obligations, principles of risk management in tax administration and other principles in accordance with regulations of law. conditions of Vietnam.

5. Apply priority measures when carrying out tax procedures for exported and imported goods in accordance with the law on customs and the Government's regulations.

Article 6. Prohibited acts in tax administration

1. Collusion, connection, cover up between taxpayers and tax administration officials, tax administration agencies to transfer prices, tax evasion.

2. Causing trouble or harassment to taxpayers.

3. Taking advantage to appropriate or illegally use tax money.

4. Deliberately fail to declare or declare incompletely, timely and accurately tax amounts to be paid.

5. Obstructing tax administration officials from performing their official duties.

6. Using other taxpayers' tax identification numbers to commit illegal acts or allowing others to use their tax identification numbers in contravention of law.

7. Selling goods, providing services without issuing invoices as prescribed by law, using illegal invoices and using illegal invoices.

8. Falsification, misuse, unauthorized access, destruction of the taxpayer information system.

Article 7. Currency for tax declaration and tax payment

1. The currency for tax declaration and payment is Vietnam Dong, except for cases where it is permitted to declare and pay tax in freely convertible foreign currencies.

2. Taxpayers who do accounting in foreign currencies according to the provisions of the Law on Accounting must convert into Vietnam Dong at the actual exchange rate at the time of transaction.

3. For imported and exported goods, the tax payment currency is Vietnam Dong, except for cases where tax declaration and tax payment are permitted in freely convertible foreign currencies. The tax calculation rate shall comply with the provisions of the law on customs.

4. The Minister of Finance shall stipulate the currency of tax declaration and payment in a freely convertible foreign currency specified in Clauses 1 and 3 and the actual exchange rate specified in Clause 2 of this Article.

Article 8. Electronic transactions in the tax field

1. Taxpayers, tax administration agencies, state management agencies, organizations and individuals that are eligible to conduct electronic transactions in the tax field must conduct electronic transactions with management agencies. tax in accordance with this Law and the law on electronic transactions.

2. Taxpayers who have performed electronic transactions in the tax field are not required to perform other transaction methods.

3. Tax administration agencies, when receiving and returning the results of settlement of tax administrative procedures to taxpayers by electronic means, must certify the completion of the electronic transactions of the taxpayer, ensure the taxpayer's rights. pay tax specified in Article 16 of this Law.

4. The taxpayer must comply with the request of the tax administration agency stated in the notice, decision, electronic document as for the notice, decision, paper of the tax authority.

5. Electronic vouchers used in electronic transactions must be signed electronically in accordance with the law on electronic transactions.

6. Agencies and organizations that have connected electronic information with tax administration agencies must use electronic vouchers during transactions with tax administration agencies; use electronic vouchers provided by tax authorities to handle administrative procedures for taxpayers and must not require taxpayers to submit paper documents.

7. Tax administration agencies that organize electronic information systems have the following responsibilities:

a) Guide and support taxpayers, service providers of electronic transactions in the tax field, banks and related organizations to conduct electronic transactions in the tax field;

b) Build, manage and operate an electronic tax data receiving and processing system to ensure security, safety, confidentiality and continuity;

c) Building an information connection system, providing information on tax amounts already paid to the state budget, information on taxpayers' performance of tax obligations to agencies, organizations and individuals. related electronically to carry out administrative procedures for taxpayers as prescribed;

d) Update, manage and provide information about taxpayers' registration for using electronic tax transactions; authenticate electronic transactions of taxpayers for agencies and organizations that coordinate with state budget collection to perform tax administration and state budget revenue management;

dd) Receive and return results of settlement of tax administrative procedures to taxpayers by electronic method;

e) In case the taxpayer's electronic vouchers have been stored in the tax administration's database, the tax administration agency or tax administration officer must exploit and use the data on the tax administration system. system, taxpayers are not required to provide tax records, tax payment vouchers in paper.

8. The Minister of Finance shall prescribe dossiers and procedures for electronic transactions in the tax field.

Article 9. Risk management in tax administration

1. Tax authorities apply risk management in tax registration, tax declaration, tax payment, tax debt, and enforcement of administrative decisions on tax administration, tax refund, tax inspection, tax inspection, and tax administration. management and use of invoices, vouchers and other operations in tax administration.

2. Customs authorities apply risk management in tax declaration, tax refund, tax cancellation, tax inspection, tax inspection and other operations in tax administration.

3. Apply risk management mechanism in tax administration, including collection and processing of information and data related to taxpayers; develop tax management criteria; assess the taxpayer's compliance with the law; classify the level of risk in tax administration and organize the implementation of appropriate tax management measures.

4. Evaluation of taxpayers' compliance with the law and classification of risks in tax administration is prescribed as follows:

a) Assessment of taxpayer's compliance with the law is made based on a system of criteria, information on the history of taxpayers' operation history, law compliance process and legal relationship. cooperate with tax authorities in the implementation of tax laws and the extent of tax violations;

b) The classification of risks in tax administration is made based on the taxpayer's compliance with the law. In the process of classifying risk levels, tax authorities consider relevant contents, including information on signs of risk; signs and acts of violation in tax administration; information on the results of professional activities of tax administration agencies and other relevant agencies according to the provisions of this Law;

c) Tax administration agencies use the results of assessment of taxpayers' compliance with the law and the results of risk classification in tax administration to apply appropriate tax management measures.

5. Tax administration agencies apply information technology systems to automatically integrate and process data to serve the application of risk management in tax administration.

6. The Minister of Finance shall prescribe criteria for assessing taxpayers' compliance with law, classifying risk levels and applying risk management in tax administration.

Article 10. Building tax administration force

1. The tax administration force is built clean and strong; equipped and mastered modern techniques, effective and efficient operation.

2. Tax administration official means a person who fully meets the conditions to be recruited or appointed to a rank, position or title in a tax administration agency; be trained, fostered, managed and used in accordance with the law on cadres and civil servants.

3. Service regimes, titles, standards, salaries, other treatment regimes, grades, and uniforms of tax administration officials shall comply with the provisions of law.

4. Tax administration agencies are responsible for training and building a contingent of tax administration officials to perform the tax administration function in accordance with law.

Article 11. Modernizing tax administration

1. Tax administration has been modernized in terms of management methods, administrative procedures, organizational structure, contingent of civil servants and public employees, widely applied information technology and modern techniques on the basis of modern technology. a database of accurate information on taxpayers to control all taxable objects and tax bases; ensuring quick and accurate forecasting of state budget revenues; detect and promptly handle problems and violations of tax law; improve the effectiveness and efficiency of tax administration. Based on the socio-economic development situation in each period, the State shall ensure financial resources to implement the contents specified in this Clause.

2. The State creates conditions for organizations and individuals to participate in the development of advanced technology and technical means to apply modern tax management methods, conduct electronic transactions and manage electronic taxes. ; promote the development of payment services through the system of commercial banks and other credit institutions to gradually limit taxpayers' cash payment transactions.

3. Tax administration agencies shall build an information technology system to meet the requirements of modernizing tax administration, technical standards, and data formats on invoices, electronic documents, and tax records. conduct electronic transactions between taxpayers and tax administration agencies and between tax administration agencies and related agencies, organizations and individuals.

Article 12. International tax cooperation by tax administration agencies

Within the scope of their tasks and powers, tax administration agencies have the following responsibilities:

1. Advise and assist the Minister of Finance in proposing to negotiate, sign and exercise rights, obligations and ensure the interests of the Socialist Republic of Vietnam in accordance with international treaties to which the Socialist Republic of Vietnam Vietnam Socialist Association is a member;

2. Negotiate, sign and organize the implementation of bilateral and multilateral agreements with foreign tax administration agencies;

3. Organization of exploitation, information exchange and professional cooperation with foreign tax administration agencies and relevant international organizations. Exchange of information about taxpayers, information about affiliated parties with foreign tax authorities in service of tax administration for related party transactions;

4. Implement measures to support tax collection under international treaties to which the Socialist Republic of Vietnam is a signatory, including:

a) Requesting foreign tax administration agencies and competent agencies to assist in tax collection abroad for tax debts in Vietnam that taxpayers are obliged to pay when taxpayers do not still in Vietnam;

b) Assist in tax collection at the request of foreign tax administration agencies for tax debts payable abroad by taxpayers in Vietnam by urging the collection of tax debts in accordance with the Law on Taxpayers. this and in accordance with the tax administration practice of Vietnam.

Article 13. Tax accounting and statistics

1. Tax administration agencies shall make accounting records of taxes, late payment interest, fines and other state budget revenues that are receivable, collected, exempted, reduced or written off by tax authorities. , no tax, refund according to the provisions of the law on accounting and the law on the state budget.

2. Tax administration agencies shall make statistics on tax incentives, exemptions and reductions and other statistical information on taxes and taxpayers according to the provisions of the law on statistics and tax law.

3. Annually, tax administration agencies shall submit tax accounting and statistical reports to competent agencies and publicize information in accordance with law.

Chapter II #

DUTIES, POWERS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS, INDIVIDUAL IN TAX MANAGEMENT #

Article 14. Duties and powers of the Government

1. Unifying state management of tax administration, ensuring close coordination between sectoral and local management agencies in tax administration.

2. Tax payment extension for production and business entities, lines and professions in case of special difficulties in each certain period.

3. Report to the National Assembly, the National Assembly Standing Committee and the State President on tax administration as required.

Article 15. Duties, powers and responsibilities of ministries, ministerial-level agencies and government-attached agencies

1. The Ministry of Finance is the agency in charge of assisting the Government in performing the unified state management of tax administration and has the following duties and powers:

a) To promulgate according to its competence or submit to competent authorities for promulgation legal documents on tax administration;

b) Organize the implementation of tax administration according to the provisions of this Law and other relevant laws;

c) Organize the preparation and implementation of state budget revenue estimates;

d) Organize the examination and inspection of the implementation of the tax law and other relevant laws;

dd) Handle violations of the law and settle complaints and denunciations related to the implementation of the tax law according to their competence;

e) Organize international tax cooperation;

g) Cooperate with the Ministry of Planning and Investment and other relevant ministries in guiding the independent assessment of the value of machinery, equipment and technological lines in accordance with the Law on Investment.

2. The Ministry of Public Security has the following responsibilities:

a) Connect and receive information with tax administration agencies on the fulfillment of tax payment obligations for road motor vehicles upon registration of ownership and use rights as prescribed by law;

b) Receive, process and deal with criminal reports and denunciations and petitions for prosecution, receive dossiers detected by tax administration agencies with criminal signs of violations in the field of law. tax transfer, conduct investigation, handle crimes in the tax field according to the provisions of law; if the criminal case is not instituted or the investigation is terminated, a written notice shall be sent to the tax administration agency clearly stating the reason and the dossier shall be transferred to the tax administration agency for settlement according to its competence.

3. The Ministry of Industry and Trade has the following responsibilities:

a) Direct and guide functional agencies in connecting and providing relevant information to coordinate with the Ministry of Finance in tax administration for organizations and individuals engaged in e-commerce activities, franchising commercial rights and related activities;

b) Directing and guiding functional agencies to coordinate with tax administration agencies in implementing the law on trading in commercial goods and services on the market and in other fields as prescribed by law. .

4. The Ministry of Information and Communications has the following responsibilities:

a) Direct and guide functional agencies to coordinate with tax administration agencies in tax administration for the provision and use of Internet services, online information, and online video games;

b) Directing and guiding functional agencies in connecting and providing relevant information with tax administration agencies for organizations and individuals directly involved in or related to the management and provision of tax services. provision and use of Internet services, online information, and online video games.

5. The State Bank of Vietnam has the following responsibilities:

a) Direct and guide credit institutions in connecting and providing information with tax authorities related to banking transactions of organizations and individuals and coordinate with tax administration agencies. take coercive measures in accordance with this Law;

b) Build and develop a national e-commerce payment system, electronic payment integration utilities to widely use for e-commerce models;

c) Establish a mechanism to manage and supervise payment transactions to support tax administration for cross-border service provision in e-commerce.

6. The Ministry of Planning and Investment has the following responsibilities:

a) Direct and guide functional agencies to coordinate with tax administration agencies in granting and revoking business registration certificates, business registration certificates, investment registration certificates, tax registration certificates and other registration certificates of taxpayers under the one-stop-shop mechanism;

b) Directing and guiding functional agencies to strengthen the appraisal of investment projects in order to prevent transfer pricing and avoid taxes;

c) Direct and guide functional agencies to strengthen inspection, examination and assessment of the quality and value of machinery, equipment and technology used in the operation of the investment project. ;

d) Direct and guide functional agencies to coordinate with tax administration agencies in the implementation of the law on investment incentives in accordance with the provisions of the tax law.

7. The Ministry of Natural Resources and Environment has the following responsibilities:

a) Direct and guide functional agencies to coordinate with tax administration agencies in managing revenues related to land, land-attached assets and mineral resources;

b) Provide taxpayer information under the management of natural resources and environment agencies related to tax administration at the request of tax administration agencies.

8. The Ministry of Transport has the following responsibilities:

a) Direct and guide functional agencies in connecting and providing information related to tax administration for enterprises and individuals operating in the field of freight and passenger transport;

b) Connecting and providing information on technical criteria related to collection management for assets that are vehicles subject to registration of ownership and use rights.

9. The Ministry of Labor, War Invalids and Social Affairs is responsible for directing and guiding functional agencies in connecting and providing information with tax administration agencies related to the issuance of permits for foreign workers. in addition to working in Vietnam and Vietnamese workers going to work abroad.

10. The Ministry of Health is responsible for directing and guiding functional agencies to coordinate with tax administration agencies in connecting and providing information of pharmaceutical business establishments, medical examination and treatment establishments. .

11. Ministries, ministerial-level agencies and agencies attached to the Government shall coordinate with the Ministry of Finance in performing the task of state management of tax administration in accordance with the Government's regulations.

Article 16. Taxpayers' rights

1. To be supported and guided in the implementation of tax payment; provide information and documents to fulfill tax obligations and benefits.

2. To receive documents related to tax obligations of the competent authorities when conducting inspection, examination and audit.

3. To request the tax administration agency to explain the tax calculation and tax assessment; request assessment of quantity, quality and types of exported and imported goods.

4. To keep information confidential, except for information that must be provided to competent state agencies or public tax information as prescribed by law.

5. To enjoy tax incentives and tax refunds in accordance with tax laws; know the deadline for settlement of tax refund, the amount of non-refundable tax and the legal basis for the non-refundable tax amount.

6. Sign a contract with a tax service provider or a customs clearance agent to provide tax agency and customs clearance services.

7. To receive tax handling decisions, tax inspection or tax inspection records, to be asked to explain the contents of tax handling decisions; to reserve their opinions in the tax inspection and tax inspection records; be entitled to receive the written conclusion of tax inspection, tax inspection, decision on tax handling after inspection and examination from the tax administration agency.

8. To be compensated for damage caused by tax administration agencies or tax administration officials in accordance with law.

9. Request the tax administration agency to certify the fulfillment of its tax payment obligation.

10. Complaints and lawsuits against administrative decisions or acts related to their lawful rights and interests.

11. No administrative penalties for tax violations, no late payment interest, for cases where taxpayers comply with written instructions and handling decisions of tax authorities or competent state agencies. related to the content of determining the tax liability of the taxpayer.

12. To denounce illegal acts of tax administration officials and other organizations and individuals in accordance with the law on denunciations.

13. To search, view and print all electronic documents that they have sent to the electronic portal of the tax authority in accordance with the provisions of this Law and the law on electronic transactions.

14. To use electronic vouchers in transactions with tax administration agencies and related agencies and organizations.

Article 17. Responsibilities of taxpayers

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.

Article 18. Duties of tax administration agencies

1. Organize the management of tax collection and other state budget revenues in accordance with the tax law and other relevant laws.

2. Propagating, disseminating and guiding tax laws; publicize tax procedures at the head office, the website of the tax authority and on the mass media.

3. Explain and provide information related to the determination of tax obligations to taxpayers; Tax offices are responsible for publicizing the payable tax rates of business households and individuals in communes, wards and townships.

4. Confidentiality of taxpayers' information, except for information provided to competent authorities or publicly disclosed as prescribed by law.

5. Exemption from tax; tax reduction; write off tax arrears, late payment interest, fines; exempting late payment interest and fines; no late payment interest; tax payment extension; installment payment of tax arrears; freeze tax debt, not collect tax; handle tax, late payment interest, overpaid fine; tax refund in accordance with this Law and other relevant laws.

6. To certify the taxpayer's fulfillment of tax obligations upon request as prescribed by law.

7. To settle complaints and denunciations related to the implementation of tax laws according to their competence.

8. To hand over the minutes, conclusions and decisions on tax handling after tax inspection and tax inspection to taxpayers and explain when requested.

9. Compensation for damage to taxpayers in accordance with the law on compensation liability of the State.

10. Assessment to determine the payable tax amount of taxpayers at the request and request of competent state agencies.

11. Building and organizing an electronic information system and applying information technology to conduct electronic transactions in the tax field.

Article 19. Powers of tax administration agencies

1. Request taxpayers to provide information and documents related to the determination of tax obligations, including information on investment value; numbers, transaction contents of accounts opened at commercial banks, other credit institutions and explanation of tax calculation, tax declaration and tax payment.

2. To request relevant organizations and individuals to provide information and documents related to the determination of tax obligations and to coordinate with tax administration agencies in implementing tax laws.

3. Tax inspection, tax inspection according to the provisions of law.

4. Tax fixing.

5. Coercive execution of administrative decisions on tax administration.

6. Sanctioning administrative violations on tax administration according to competence; publicize on the mass media cases of tax law violations.

7. Apply measures to prevent and ensure the sanction of administrative violations on tax administration according to the provisions of law.

8. Authorize agencies, organizations and individuals to collect a number of taxes according to the Government's regulations.

9. Tax authorities apply the mechanism of prior agreement on the method of determining taxable prices with taxpayers, with foreign tax authorities and territories with which Vietnam has signed agreements to avoid double taxation and prevent double taxation. tax evasion with respect to income taxes.

10. Purchase information, documents and data of domestic and foreign suppliers to serve tax administration; pay the cost of authorized tax collection from the collected tax or from the funding of the tax administration agency according to the Government's regulations.

Article 20. Duties and powers of the People's Councils and People's Committees at all levels

1. The People's Councils at all levels shall, within the ambit of their tasks and powers, decide on the tasks of annual budget collection and supervise the implementation of the tax law in their localities.

2. People's Committees at all levels, within the ambit of their tasks and powers, have the following responsibilities:

a) Direct relevant local agencies to coordinate with tax administration agencies in making estimates and organizing the collection of taxes and other state budget revenues in the locality;

b) Cooperate with the Ministry of Finance, tax administration agencies and other competent agencies in the management and implementation of tax legislation;

c) Sanction administrative violations and settle complaints and denunciations related to tax law implementation according to their competence.

Article 21. Tasks and powers of the State Audit

1. Carry out operational audits of tax administration agencies in accordance with the law on state audit, tax law and other relevant laws.

2. The State Audit's recommendations regarding the taxpayer's fulfillment of tax obligations are prescribed as follows:

a) If the State Audit Office of Vietnam directly audits taxpayers in accordance with the Law on State Audit and makes a recommendation about the obligation to pay the state budget, the State Audit Office of Vietnam must send an audit report or report on it. taxpayers and taxpayers are responsible for making recommendations according to the audit report of the State Audit. In case the taxpayer disagrees with the State Auditor's recommendation, the taxpayer has the right to complain about the State Audit's recommendation;

b) In case the State Auditor does not directly audit the taxpayer but conducts the audit at the tax administration agency with the recommendations stated in the audit report related to the taxpayer's tax obligations; the State Audit Office of Vietnam shall send a copy of the tax-related recommendations to the taxpayer for implementation. Tax administration agencies are responsible for organizing the implementation of recommendations of the State Audit. In case the taxpayer disagrees with the payable tax obligation, the taxpayer shall send a written request to the tax administration agency or the State Auditor to reconsider the payable tax obligation. At the request of the taxpayer, the State Audit shall assume the prime responsibility for, and coordinate with the tax authority in, the accurate determination of the taxpayer's tax liability and take responsibility according to the provisions of law.

Article 22. Duties and powers of State Inspectors

1. To inspect the operation of tax administration agencies in accordance with the law on inspection, tax law and other relevant laws.

2. The State Inspector's conclusions related to taxpayers' payable tax obligations are prescribed as follows:

a) If the State Inspectorate directly inspects taxpayers according to the provisions of the Law on Inspection and concludes on the obligation to pay the state budget, the State Inspectorate must send the minutes or conclusions to the taxpayer. Taxpayers and taxpayers are responsible for implementing the Inspector's conclusions. In case the taxpayer disagrees with the State Inspector's conclusion, the taxpayer has the right to appeal the State Inspector's conclusion;

b) In case the State Inspector does not directly inspect the taxpayer but conducts an inspection at the tax administration agency with the recommendations stated in the inspection conclusion related to the taxpayer's tax obligations. the State Inspectorate shall send a copy with conclusions related to tax obligations to taxpayers for implementation. Tax administration agencies are responsible for organizing the implementation of the State Inspectorate's conclusions. In case the taxpayer disagrees with the payable tax obligation, the taxpayer shall send a written request to the tax administration agency or the State Inspectorate to reconsider the payable tax obligation. At the request of the taxpayer, the State Inspectorate shall assume the prime responsibility for, and coordinate with the tax administration agency in, the accurate determination of the taxpayer's tax obligations and take responsibility according to the provisions of law.

Article 23. Duties and powers of investigating bodies, procuracies and courts

Investigating agencies, procuracies and courts shall, within the ambit of their tasks and powers, have the responsibility to receive, process and deal with news reports and denunciations of crimes and petitions for prosecution or prosecution. promptly and strictly investigate, prosecute and adjudicate crimes in the tax field according to the provisions of law and notify the handling results to tax administration agencies.

Article 24. Tasks and powers of the Vietnam Fatherland Front

1. The Vietnam Fatherland Front propagates and mobilizes all classes of people to strictly implement the tax law.

2. The Vietnam Fatherland Front shall supervise and provide social criticism on taxes; reflect and propose to state agencies to consider and settle tax issues in accordance with law.

Article 25. Duties and powers of socio-political-professional organizations, social organizations, socio-professional organizations

1. Socio-political-professional organizations, social organizations, socio-professional organizations shall coordinate with tax administration agencies in propagating, disseminating and educating tax laws to their members. .

2. Socio-political-professional organizations, social organizations, socio-professional organizations shall coordinate with tax administration agencies in providing information related to tax administration.

Article 26. Duties and powers of information and press agencies

1. Information and press agencies propagate and disseminate tax laws and policies, set an example for organizations and individuals to perform well the tax law, and reflect and criticize violations of the tax law. tax.

2. Information and press agencies shall coordinate with tax administration agencies in publishing and providing information in accordance with law.

Article 27. Duties and powers of commercial banks

1. Commercial banks, when participating in the coordination of tax collection and other state budget revenues, have the following responsibilities:

a) Cooperate with tax administration agencies and the State Treasury in implementing electronic tax payment and electronic tax refund for taxpayers; processing and verifying data on electronic tax payment and electronic tax refund;

b) Transmit and receive information on electronic tax payment vouchers, transfer money for payment of state budget revenues to the State Treasury fully, accurately and promptly in accordance with law;

c) Support taxpayers in the process of electronic tax payment;

d) Confidentiality of information of taxpayers and customs declarants as prescribed by law.

2. Provide information about the account number according to the taxpayer's tax identification number when opening the account.

3. Deducting and paying on behalf of tax obligations payable in accordance with the tax laws of organizations and individuals abroad having e-commerce business activities and generating incomes from Vietnam.

4. Deduct money for tax payment from taxpayers' accounts, freeze accounts of taxpayers subject to enforcement of administrative decisions on tax administration at the request of tax administration agencies.

5. In case the taxpayer has a guarantee for tax, late payment interest, fines and other state budget revenues according to the provisions of this Law but the taxpayer fails to pay on time, the bank shall provide a guarantee. must be responsible for paying taxes, late payment interest, fines and other state budget revenues on behalf of taxpayers within the guarantee.

6. The Government shall detail this Article.

Article 28. Advisory council of communes, wards and towns

1. Presidents of district-level People's Committees, based on the number and business scale of business households and individuals in the area, decide to establish a tax advisory council of communes, wards and townships according to the subject matter. recommendations of the Director of the Tax Sub-Department, the Director of the Regional Tax Sub-Department.

2. Tax advisory councils of communes, wards and townships have the task of advising tax authorities on revenue and tax rates of business households and individuals paying tax according to the presumption method in the locality and coordinate with each other. with tax authorities to urge business households and individuals to fulfill their tax obligations as prescribed by law.

3. The operating funds of the tax advisory councils of communes, wards and townships shall be paid by the tax authorities from the state budget allocated to the tax sector.

4. The Minister of Finance shall prescribe the activities, powers and responsibilities of the tax advisory councils of communes, wards and townships.

Article 29. Duties and powers of other organizations and individuals

1. Provide information related to the determination of tax obligations at the request of tax administration agencies.

2. Coordinating with tax administration agencies in the implementation of decisions on penalties for administrative violations in tax administration.

3. Declare tax violations to tax administration agencies or competent state agencies.

4. To request sellers and service providers to deliver invoices and vouchers for the sale of goods or services with the correct quantity, type and actual value paid when purchasing goods or services.

Chapter III #

TAX REGISTRATION #

Article 30. Tax registration and issuance of tax identification numbers

1. Taxpayers must register for tax and be granted tax identification numbers by tax authorities before starting production and business activities or incurring obligations to the state budget. Tax registrants include:

a) Enterprises, organizations and individuals shall register for tax according to the one-stop-shop mechanism together with business registration, registration of cooperatives, business registration under the provisions of the Law on Enterprises and other regulations. of relevant laws;

b) Organizations and individuals that do not fall into the cases specified at Point a of this Clause shall make tax registration directly with tax authorities according to regulations of the Minister of Finance.

2. The structure of tax codes is prescribed as follows:

a) The 10-digit tax code is used for enterprises and organizations with legal status; representatives of households, business households and other individuals;

b) Tax code 13 digits and other characters are used for dependent units and other subjects;

c) The Minister of Finance shall detail this Clause.

3. The grant of tax identification numbers is regulated as follows:

a) Enterprises, economic organizations and other organizations are granted a unique tax identification number for use throughout the course of operation from the time of tax registration until the termination of the tax identification number. Taxpayers whose branches, representative offices or dependent units directly perform tax obligations shall be granted dependent tax identification numbers. In case an enterprise, organization, branch, representative office or dependent unit registers tax under the one-stop-shop mechanism together with enterprise registration, registration of cooperatives, and business registration. the code inscribed on the enterprise registration certificate, cooperative registration certificate, business registration certificate is also the tax code;

b) An individual is granted a unique tax identification number to use throughout his or her life. Dependents of the individual are granted tax identification numbers to reduce the family circumstances for individual income taxpayers. The tax identification number granted to the dependent is concurrently the tax identification number of the individual when the dependent incurs obligations to the state budget;

c) Enterprises, organizations and individuals responsible for withholding and paying tax on behalf of taxpayers are granted tax identification numbers on behalf of taxpayers;

d) The issued tax identification number cannot be reused for other taxpayers;

dd) The tax identification numbers of enterprises, economic organizations and other organizations after conversion, sale, donation, donation or inheritance shall remain the same;

e) The tax identification number granted to households, business households and business individuals is the tax identification number granted to the individual representative of the household, business household or business individual.

4. Tax registration includes:

a) Tax registration for the first time;

b) Notice of change of tax registration information;

c) Notice when suspending operation or business;

d) Terminate the tax identification number;

d) Recover tax identification numbers.

Article 31. Dossier of tax registration for the first time

1. Taxpayers who register for tax together with enterprise registration, cooperative registration, business registration, tax registration dossiers are enterprise registration, cooperative registration, business registration dossiers according to the provisions of law. provisions of law.

2. If the taxpayer is an organization that registers tax directly with the tax authority, the tax registration dossier includes:

a) Tax registration declaration;

b) A valid copy of the establishment and operation license, establishment decision, investment registration certificate or other equivalent paper issued by a competent authority;

c) Other relevant papers.

3. Taxpayers being households, business households or individuals that register tax directly with tax authorities, a tax registration dossier includes:

a) Tax registration declaration or tax return;

b) A copy of the people's identity card, a copy of the citizen's identity card or a copy of the passport;

c) Other relevant papers.

4. The connection of information between state management agencies and tax agencies to receive tax registration dossiers and grant tax identification numbers according to the one-stop-shop mechanism through the electronic portal shall comply with regulations of law. relevant laws.

Article 32. Location of first tax registration filing

1. Taxpayers who register for tax together with enterprise registration, cooperative registration, business registration, the place to submit tax registration dossiers is the place to submit dossiers of enterprise registration or cooperative registration. , business registration in accordance with the law.

2. Taxpayers who register tax directly with tax authorities, the places to submit tax registration dossiers are prescribed as follows:

a) The business organization, household or individual shall submit a tax registration dossier at the tax agency where such business organization, household or individual is headquartered;

b) Organizations and individuals are responsible for withholding and paying tax instead of submitting tax registration dossiers at tax agencies directly managing such organizations and individuals;

c) Non-business households and individuals shall submit tax registration dossiers at the tax offices where taxable incomes are generated, where their permanent residence is registered or where their temporary residence is registered or where obligations to the bank arise. state books.

3. Individuals authorizing organizations or individuals to pay income for tax registration on behalf of themselves and their dependents to submit tax registration dossiers through income-paying organizations or individuals. Income-paying organizations and individuals are responsible for synthesizing and submitting tax registration dossiers on behalf of individuals to tax agencies directly managing such paying organizations or individuals.

Article 33. Time limit for first tax registration

1. If taxpayers register tax together with enterprise registration, cooperative registration, business registration, the time limit for tax registration is the time limit for enterprise registration, cooperative registration, business registration according to provisions of law.

2. If taxpayers register tax directly with tax offices, the tax registration time limit is 10 working days from the following date:

a) To be granted a certificate of business household registration, license of establishment and operation, certificate of investment registration, and decision of establishment;

b) Starting business operations for organizations that are not subject to business registration, or business households, business individuals that are subject to business registration but have not been granted a business registration certificate;

c) The liability arises for withholding tax and paying tax on its behalf; organizations submit on behalf of individuals under contracts, business cooperation documents;

d) Sign a contract with the foreign contractor, subcontractor to declare and pay tax directly with the tax authority; contract, oil and gas agreement;

dd) A personal income tax liability arises;

e) A request for tax refund arises;

g) Obligations other than the state budget arise.

3. Income-paying organizations and individuals are responsible for tax registration on behalf of income-earning individuals within 10 working days from the date of arising tax obligations in case the individual does not have a tax identification number; tax registration on behalf of a taxpayer's dependents within 10 working days from the date the taxpayer registers for family circumstance-based deduction as prescribed by law in case the dependent does not have a tax identification number.

Article 34. Issuance of tax registration certificates

1. Tax authorities shall grant tax registration certificates to taxpayers within 03 working days from the date of receipt of complete tax registration dossiers from taxpayers as prescribed. Information of the tax registration certificate includes:

a) Name of taxpayer;

b) Tax identification number;

c) Number, date, month and year of the business registration certificate or the establishment and operation license or the investment registration certificate, for business organizations and individuals; number, date, month and year of the establishment decision, for organizations not subject to business registration; information of the people's identity card, citizen identification card or passport for individuals not subject to business registration;

d) Directly managed tax authorities.

2. Tax authorities shall notify tax identification numbers to taxpayers instead of tax registration certificates in the following cases:

a) The individual authorizes the organization or individual to pay tax registration income on behalf of the individual and his/her dependents;

b) Individuals make tax registration through tax declaration dossiers;

c) Organizations and individuals register for tax to withhold tax and pay tax on their behalf;

d) Individual tax registration for dependents.

3. In case the tax registration certificate or tax identification number notice is lost, torn, torn or burned, the tax authority shall re-issue it within 02 working days from the date of receipt of a complete application file from the taxpayer. according to the law.

Article 35. Use tax code

1. Taxpayers must write their tax identification numbers in invoices, vouchers and documents when conducting business transactions; open a deposit account at a commercial bank or other credit institution; declare tax, pay tax, exempt tax, reduce tax, refund tax, do not collect tax, register customs declaration and perform other tax transactions for all obligations payable to the state budget, including in case taxpayers conduct production and business activities in many different locations.

2. Taxpayers must provide their tax identification numbers to relevant agencies or organizations or write their tax identification numbers on their dossiers when carrying out administrative procedures under the one-stop-shop mechanism with tax administration agencies.

3. Tax administration agencies, State Treasuries, commercial banks that coordinate with state budget collection, organizations authorized by tax authorities to collect taxes use taxpayers' tax identification numbers in tax administration and collection. taxes to the state budget.

4. Commercial banks and other credit institutions must write their tax identification numbers in the account opening documents and transaction documents through the taxpayer's account.

5. Other organizations and individuals participating in tax administration shall use tax identification numbers already granted by taxpayers when providing information related to the determination of tax obligations.

6. When a Vietnamese party pays money to an organization or individual that conducts cross-border business activities based on a digital intermediary platform that is not present in Vietnam, the tax identification number issued to the organization must be used. , this individual to deduct, pay instead.

7. When an individual identification number is issued to the entire population, the personal identification number shall be used instead of the tax code.

Article 36. Notification of change of tax registration information

1. Taxpayers who register for tax together with business registration, cooperative registration, and business registration when there is a change in tax registration information, they shall issue a notice of change in tax registration information together with the change. change the contents of enterprise registration, registration of cooperatives and business registration according to the provisions of law.

In case a taxpayer changes the address of his/her head office leading to a change in the tax authority, the taxpayer must carry out tax procedures with the tax authority directly managing it in accordance with this Law before registering. change information with the business registration agency, registration of cooperatives, business registration.

2. Taxpayers who register tax directly with tax authorities, when there is a change in tax registration information, must notify the tax authority directly managing tax within 10 working days from the date on which such information is changed. change.

3. In case an individual authorizes an income-paying organization or individual to register for changes in tax registration information for the individual and his/her dependents, he/she must notify such to the income-paying organization or individual. enter within 10 working days from the date on which the changed information arises; Income-paying organizations and individuals are responsible for notifying tax authorities within 10 working days after receiving the individual's authorization.

Article 37. Notice of suspension of operation or business

1. Business organizations, households and individuals subject to business registration shall suspend their operation or business for a definite term or resume their operation and business before the notified deadline in accordance with the Law on Enterprises. and other relevant provisions of law, the tax authority shall base itself on the notice of the taxpayer or a competent state agency to conduct tax administration during the time the taxpayer suspends operations or business. or resume operations and business ahead of time in accordance with this Law.

2. Business organizations, households and individuals that are not subject to business registration shall notify the tax authority directly managing them at least 01 working day before suspending their operation or business or continue to operate and do business before the announced deadline for tax administration.

3. The Government shall provide regulations on tax administration for taxpayers during the period of temporary suspension of operation or business or resumption of operation or business ahead of time.

Article 38. Tax registration in case of enterprise reorganization

1. Taxpayers who register for tax together with enterprise registration, cooperative registration, and business registration when re-organizing an enterprise, shall make tax registration together with enterprise registration, cooperative registration, business registration in accordance with the law.

2. Taxpayers who register tax directly with tax authorities when reorganizing an enterprise must terminate the validity of tax identification numbers for organizations that are divided, merged, merged or change information about organizations. with the separated organization and make a new registration or change information for the new organization after the division, separation or merger or consolidation.

Article 39. Invalidation of tax codes

1. Taxpayers who register for tax together with enterprise registration, cooperative registration, and business registration shall terminate their tax identification numbers in one of the following cases:

a) Termination of business operations or dissolution or bankruptcy;

b) Having the enterprise registration certificate, cooperative registration certificate, business registration certificate revoked;

c) Divided, merged, consolidated.

2. Taxpayers who register tax directly with tax authorities shall terminate their tax identification numbers in one of the following cases:

a) Termination of business activities, no longer incurring tax obligations for non-business organizations;

b) The business registration certificate or equivalent license is revoked;

c) Divided, merged or consolidated;

d) The tax authority notices that the taxpayer does not operate at the registered address;

dd) The individual dies, is missing or has lost his/her civil act capacity as prescribed by law;

e) Foreign contractors upon contract termination;

g) Contractors, investors participating in oil and gas contracts upon termination of the contract or transfer of all interests in participating in oil and gas contracts.

3. Principles of invalidation of tax identification numbers are prescribed as follows:

a) Tax identification numbers may not be used in economic transactions from the date on which the tax authority announces the termination of its validity;

b) An organization's tax identification number, which has expired, may not be used again, except for the case specified in Article 40 of this Law;

c) When the tax identification number of a business household or individual is terminated, the TIN of the representative of the business household will not be terminated and will be used to fulfill other tax obligations of the individual. there;

d) When enterprises, economic organizations, other organizations and individuals terminate the validity of their tax identification numbers, they must concurrently terminate the validity of the tax identification numbers paid on their behalf;

dd) If the taxpayer is the managing unit, if the tax identification number is invalidated, the dependent units must have the TIN invalidation.

4. Dossier of request for TIN deactivation includes:

a) A written request for invalidation of the tax identification number;

b) Other relevant papers.

5. Taxpayers who register for tax together with enterprise registration, cooperative registration, business registration registration shall register for dissolution or termination of operation at the enterprise registration, cooperative registration agency, business registration in accordance with the law. Before doing so at the enterprise registration agency, cooperative registration agency, business registration tax payer must register with the tax agency directly managing to fulfill the tax payment obligation under the provisions of this Law and other provisions of relevant laws.

6. Taxpayers who register for tax directly with tax authorities shall submit a dossier of tax code invalidation to the direct managing tax agency within 10 working days from the date of issuance of a document on termination of operation or business termination or contract termination date.

Article 40. Tax code restoration

1. Taxpayers shall register for tax together with enterprise registration, cooperative registration, and business registration if their legal status is restored in accordance with the law on enterprise registration and cooperative registration. , business registration is concurrently restored tax code.

2. Taxpayers who register tax directly with tax authorities shall submit a dossier of request for TIN restoration to the managing tax agency in the following cases:

a) Having the written cancellation of the business registration certificate or equivalent license by the competent authority;

b) When there is a need to resume business activities after having submitted a dossier of TIN deactivation to the tax authority, but the tax authority has not yet issued a notice of TIN deactivation;

c) When the tax authority notices that the taxpayer does not operate at the registered address but has not had his license revoked and has not had his tax identification number terminated.

3. Tax identification numbers may continue to be used in economic transactions from the effective date of the business registration office's decision to restore the legal status or the date the tax authority issues a notice on the restoration of the tax identification number.

4. An application file for tax code restoration includes:

a) A written request for tax identification number restoration;

b) Other relevant papers.

Article 41. Responsibilities of the Minister of Finance and tax authorities in tax registration

1. The Minister of Finance shall provide detailed regulations on dossiers; regulations on tax registration procedures and forms specified in Articles 31, 34, 36, 37, 38, 39 and 40 of this Law.

2. Tax authorities receive tax registration dossiers of taxpayers through the following forms:

a) Receive dossiers directly at tax offices;

b) Receive dossiers sent by post;

c) Receive electronic records through the electronic transaction portal of the tax authority and from the national information system on business registration, registration of cooperatives, business registration.

3. Tax authorities shall process tax registration dossiers according to the following provisions:

a) If the dossier is complete, the notice of acceptance of the dossier and the time limit for processing the tax registration dossier is 03 working days from the date of receipt of the complete dossier;

b) In case the dossier is incomplete, the taxpayer shall be notified within 02 working days from the date of receipt of the dossier.

4. If the tax registration dossier is together with the enterprise registration, cooperative registration, business registration from the national information system on enterprise registration, cooperative registration, business registration ( (hereinafter referred to as the national information system on business registration), the agency receiving the application for enterprise registration, registration of cooperatives or business registration shall forward the application to the tax authority for processing. manage tax registration dossiers and return the results to taxpayers in accordance with this Law and other relevant laws.

Chapter IV #

TAX DECLARATION, TAX CALCULATION #

Article 42. Principles of tax declaration and tax calculation

1. Taxpayers must accurately, truthfully and fully declare their tax returns according to the form set by the Finance Minister and submit all vouchers and documents specified in their tax declaration dossiers to the authorities. tax administration.

2. Taxpayers shall calculate by themselves the payable tax amount, unless the tax calculation is conducted by tax administration agencies according to the Government's regulations.

3. Taxpayers shall declare and calculate taxes at competent local tax offices where their head offices are located. If the taxpayer does concentrated accounting at the head office and has a dependent unit at another provincial administrative unit where the head office is headquartered, the taxpayer shall declare tax at the head office and calculate and allocate the obligations. Taxes are payable according to each locality where state budget revenues are enjoyed. The Minister of Finance shall detail this Clause.

4. For e-commerce, digital-based business and other services performed by an overseas supplier without a permanent establishment in Vietnam, the domestic supplier Foreigners have the obligation to directly or authorize tax registration, tax declaration and tax payment in Vietnam according to regulations of the Minister of Finance.

5. The principles of declaration and determination of tax calculation prices for related transactions are prescribed as follows:

a) Declare and determine associated transaction prices according to the principles of analysis and comparison with independent transactions and the principle of operational nature, the transaction for determining tax obligations to determine payable tax obligations such as in transaction terms between independent parties;

b) Transfer price is adjusted according to an independent transaction to declare and determine the amount of tax payable on the principle of not reducing taxable income;

c) Taxpayers with small scale and low tax risks are exempt from the provisions of Points a and b of this Clause and are allowed to apply the simplified mechanism in declaration and determination of transfer pricing.

6. The tax declaration principles for the mechanism of prior agreement on the method of determining tax calculation prices are specified as follows:

a) The application of the pre-agreement mechanism on the method of determining the taxable price is based on the request of the taxpayer and the agreement between the tax authority and the taxpayer under a unilateral or bilateral agreement. and multilateralism between tax authorities, taxpayers and foreign tax authorities and relevant territories;

b) The application of the pre-agreed mechanism on the method of determining the taxable price must be based on the taxpayer's information, the commercial database with the legal verification;

c) The application of the mechanism of prior agreement on the method of determining taxable prices must be approved by the Minister of Finance before implementation; Bilateral and multilateral agreements involving foreign tax authorities shall comply with the provisions of law on international treaties and international agreements.

Article 43. Tax filing

1. Tax declaration dossiers for monthly tax declaration and payment are monthly tax declarations.

2. Tax declaration dossiers for taxes declared and paid quarterly are quarterly tax declarations.

3. A tax declaration dossier for a tax with a tax period by year includes:

a) The annual tax declaration file includes the annual tax return and other documents related to the determination of the payable tax amount;

b) A tax finalization declaration dossier at the end of the year includes the annual tax finalization declaration, annual financial statement, and related-party transaction declaration; other documents related to tax finalization.

4. Tax declaration dossiers, for taxes declared and paid for each time a tax liability arises, includes:

a) Tax return;

b) Invoices, contracts and other documents related to tax obligations as prescribed by law.

5. For imported and exported goods, the customs dossiers prescribed by the Customs Law shall be used as tax declaration dossiers.

6. A tax declaration dossier for the case of operation termination, contract termination, business transformation, or enterprise reorganization includes:

a) Tax finalization declaration;

b) Financial statements up to the time of termination of operation or contract termination or transformation of enterprise type or enterprise reorganization;

c) Other documents related to tax finalization.

7. Report on cross-border profits in case the taxpayer is the supreme parent company of the corporation in Vietnam, having cross-border affiliate transactions and having global consolidated revenue exceeding the prescribed limit. or the taxpayer has a supreme parent company in a foreign country for which the supreme parent company is obliged to prepare an inter-country profit report in accordance with the regulations of the host country.

8. The Government shall detail tax declaration dossiers specified in this Article; stipulate the type of tax declared by month, by quarter, by year, by each time a tax liability arises, and by making tax finalization; declare payable amounts of fees and charges collected by representative missions of the Socialist Republic of Vietnam abroad; declare, provide, exchange and use information for inter-country profit reporting; criteria for identifying taxpayers for quarterly tax declaration.

Article 44. Time limit for filing tax returns

1. The time limit for submitting tax declaration dossiers for taxes declared on a monthly or quarterly basis is prescribed as follows:

a) No later than the 20th day of the month following the month in which the tax liability arises, in the case of monthly declaration and payment;

b) No later than the last day of the first month of the quarter following the quarter in which the tax liability arises, in the case of quarterly declaration and payment.

2. The time limit for submitting tax declaration dossiers for taxes with a tax period according to the year is prescribed as follows:

a) No later than the last day of the 3rd month from the end of the calendar year or fiscal year, for the annual tax finalization dossier; no later than the last day of the first month of the calendar year or fiscal year for the annual tax return;

b) No later than the last day of the 4th month from the end of the calendar year, for personal income tax finalization records of individuals who directly finalize tax;

c) No later than December 15 of the preceding year, for flat tax declaration dossiers of business households and individuals paying tax by the presumptive method; In case the business household or individual is new to business, the time limit for submitting a flat tax return is 12 days from the date of starting the business.

3. The time limit for submission of tax declaration dossiers for taxes declared and paid for each time a tax obligation arises is the 10th day from the date of arising of the tax obligation.

4. The time limit for submitting tax declaration dossiers in case of operation termination, contract termination or enterprise reorganization is 45 days after the event occurs.

5. The Government shall prescribe the time limit for submitting tax declaration dossiers for agricultural land use tax; non-agricultural land use tax; land use fees; land rent, water surface rent; money for granting mining rights; money for granting the right to exploit water resources; registration fee; license fees; revenues into the state budget in accordance with the law on management and use of public property; cross-country profit reporting.

6. The time limit for submitting tax declaration dossiers for imported and exported goods complies with the Customs Law.

7. In case a taxpayer declares tax through electronic transactions on the last day of the tax return filing deadline but the tax authority's electronic portal encounters a problem, the taxpayer shall submit a tax return, electronic tax payment vouchers within the next day after the tax authority's electronic portal resumes operation.

Article 45. Locations for filing tax returns

1. Taxpayers submit tax declaration dossiers at tax agencies directly managing them.

2. In case of submitting tax declaration dossiers under the one-stop-shop mechanism, the place for submitting tax declaration dossiers shall comply with the provisions of that mechanism.

3. Locations for submitting tax declaration dossiers for exported and imported goods comply with the provisions of the Customs Law.

4. The Government shall stipulate the location for submitting tax declaration dossiers in the following cases:

a) Taxpayers have many production and business activities;

b) Taxpayers carry out production and business activities in many areas; taxpayers incur tax obligations for taxes declared and paid each time they arise;

c) Taxpayers have tax obligations for revenues from land; granting the right to exploit water and mineral resources;

d) Taxpayers have tax obligations to finalize personal income tax;

dd) Taxpayers make tax declaration through electronic transactions and other necessary cases.

Article 46. Extension of filing tax returns

1. Taxpayers who are unable to submit tax declaration dossiers on time due to natural disasters, catastrophes, epidemics, fires or unexpected accidents may be extended the deadline for submission of dossiers by the heads of tax agencies directly managing them. Tax.

2. The extension shall not exceed 30 days for the submission of monthly tax returns, quarterly tax returns, annual tax returns, and tax returns for each time a tax obligation arises; 60 days for the submission of tax finalization declaration dossiers from the date of expiration of the time limit for submitting tax declaration dossiers.

3. The taxpayer must send to the tax authority a written request for extension of tax return filing deadline before the deadline for submitting tax returns, clearly stating the reason for the extension, certified by the Human Resources Committee. Commune-level people or police of communes, wards or townships where the cases arise may be extended as prescribed in Clause 1 of this Article.

4. Within 03 working days from the date of receipt of the written request for extension of tax return filing, the tax authority must reply in writing to the taxpayer on accepting or not accepting the extension. file tax returns.

Article 47. Declare additional tax declaration documents

1. Taxpayers who discover that the tax declaration dossiers submitted to the tax authorities are incorrect or erroneous may supplement the tax declaration dossiers within 10 years from the expiration of the tax period submission deadline. there are errors or omissions, but before the tax authorities, the competent agencies announce the inspection and examination decisions.

2. When the tax authority or competent authority has announced the tax inspection and examination decision at the taxpayer's office, the taxpayer may still make additional declarations to the tax declaration dossier; tax authorities shall impose penalties for administrative violations of tax administration for the acts specified in Articles 142 and 143 of this Law.

3. After the tax authority or the competent authority has issued the conclusion and decision on tax handling after the inspection and examination at the taxpayer's office, the additional declaration of tax declaration dossiers is prescribed. as follows:

a) Taxpayers may make additional declarations to tax declaration dossiers in case of increasing the payable tax amount, reducing the deductible tax amount or reducing the exempted, reduced or refunded tax amounts and are sanctioned for violations of tax law. tax administration for the acts specified in Articles 142 and 143 of this Law;

b) In case the taxpayer discovers that the tax declaration dossier contains errors or omissions, if additional declarations reduce the payable tax amount or increase the deductible tax amount, or increase the exempted, reduced or refunded tax amounts, the comply with regulations on settlement of tax complaints.

4. Dossier for additional declaration of tax return includes:

a) Additional declaration;

b) An explanation of the additional declaration and relevant documents.

5. For imported and exported goods, the additional declaration of tax declaration dossiers shall comply with the provisions of law on customs.

Article 48. Responsibilities of tax administration agencies in receiving tax declaration dossiers

1. Tax administration agencies receive tax declaration dossiers of taxpayers in the following forms:

a) Receive dossiers directly at tax administration agencies;

b) Receive dossiers sent by post;

c) Receive electronic documents through the electronic transaction portal of the tax authority.

2. Tax administration agencies that receive tax declaration dossiers shall notify them of receipt of tax declaration dossiers; In case the dossier is illegal, incomplete or not in accordance with the prescribed form, the taxpayer shall be notified within 03 working days from the date of receipt of the dossier.

Chapter V #

TAX ASSESSMENT #

Article 49. Principle of tax assessment

1. Tax assessment must be based on tax management principles, tax calculation bases and tax calculation methods according to the provisions of tax law and customs law.

2. Tax administration agencies shall determine the payable tax amount or each element and tax base to determine the payable tax amount.

Article 50. Tax imposition for taxpayers in case of tax law violations

1. Taxpayers are subject to tax assessment when falling into one of the following tax-related violations:

a) Failing to register tax, fail to declare tax, fail to submit additional tax dossiers at the request of tax authorities, or declare incompletely, truthfully and accurately tax bases;

b) Failing to reflect or reflect incompletely, truthfully and accurately data in accounting books to determine tax obligations;

c) Failing to present accounting books, invoices, vouchers and necessary documents related to the determination of payable tax amounts within the prescribed time limit;

d) Failing to comply with tax inspection or tax inspection decisions as prescribed;

dd) Buying, selling, exchanging and accounting for the value of goods and services not according to the normal transaction value on the market;

e) Buying or exchanging goods using illegal invoices, illegally using invoices that are real as determined by competent authorities and declared taxable revenue;

g) There are signs of fleeing or spreading assets to fail to fulfill tax obligations;

h) Carrying out transactions that are not economic in nature or are not actually incurred for the purpose of reducing taxpayers' tax obligations;

i) Failure to comply with regulations on the obligation to declare and determine associated transaction prices or fail to provide information in accordance with regulations on tax administration for enterprises having associated transactions.

2. Tax assessment bases include:

a) The database of the tax administration agency and the commercial database;

b) Compare the payable tax amounts of business establishments with the same goods, lines of business and scale in the locality; If the locality of the business establishment does not have information on the goods, lines, trades and scale of the business establishment, it shall be compared with other localities;

c) Valid documents and inspection results;

d) Ratio of tax collection to turnover for each field, industry or profession according to the provisions of tax law.

3. Taxpayers are assigned each factor related to the determination of payable tax amount in one of the following cases:

a) Through the examination of tax declaration dossiers, the tax authorities have grounds to believe that the taxpayer has not fully or accurately declared the elements as a basis for determining the payable tax amount, and has requested the taxpayer to declare the tax payment. supplement but taxpayers do not make additional declarations at the request of tax authorities;

b) Through the examination of accounting books, invoices and documents related to the determination of payable tax amounts, the tax authorities have grounds to prove that taxpayers have inaccurately and dishonestly accounted for relevant factors. relating to the determination of the amount of tax payable;

c) Accounting for selling prices of goods and services not in accordance with the actual paid prices, which reduces taxable revenue, or accounting for the purchase prices of goods and raw materials serving production and business, which are not at the actual prices paid. accounting suitable to the market increases costs, increases deductible value-added tax, reduces tax payable;

d) The taxpayer submits a tax return but fails to determine the factors serving as the basis for determining the tax base or has identified the factors serving as the basis for determining the tax base but cannot calculate the tax base by himself. tax payable.

4. Taxpayers are assessed the payable tax amount according to the ratio of turnover according to the provisions of law in cases where the tax authority, through inspection and inspection, discovers accounting books, invoices and documents incomplete, illegal or inaccurate tax declaration and calculation in case the maximum turnover is equal to the highest level of criteria of micro enterprises according to the provisions of the law on business support. small and medium enterprises and are not subject to tax assessment specified in Clause 3 of this Article.

5. The Government shall detail this Article.

Article 51. Determination of tax rates for business households and business individuals paying tax by the presumption method

1. Tax authorities shall determine the payable tax amount according to the flat tax method (hereinafter referred to as the flat tax rate) in case business households and individuals fail to implement or fail to fully implement the accounting regime. payments, invoices and documents, except for the case specified in Clause 5 of this Article.

2. Tax authorities shall base themselves on declaration documents of business households and individuals, tax agencies' databases, and opinions of tax advisory councils of communes, wards and townships to determine tax rates. securities.

3. The flat tax rate is calculated according to the calendar year or monthly for seasonal business. The flat tax rates must be publicized in the communes, wards and townships. In case there is a change in business lines, trades, business scale, stoppage or suspension of business, the taxpayer must declare to the tax agency for adjustment of the flat tax rate.

4. The Minister of Finance shall detail the bases and order for determining the flat tax rates applicable to business households and individuals.

5. Business households and individuals whose turnover and labor scale meet the highest standards of micro-enterprises in accordance with the law on support for small and medium-sized enterprises must comply with regulations. accounting and tax payment according to the declaration method.

Article 52. Tax imposition on imported and exported goods

1. Customs offices shall impose taxes on exported and imported goods in the following cases:

a) Tax preparers rely on illegal documents to declare and calculate tax; failing to declare tax or declaring inaccurately and incompletely the contents related to the determination of tax obligations;

b) Past the prescribed time limit, the taxpayer fails to provide, refuses or delays or prolongs the provision of dossiers, accounting books, documents, vouchers, data and figures related to the determination. exact amount of tax payable as prescribed;

c) Taxpayers fail to prove, explain or fail to explain within the prescribed time limit the contents related to the determination of tax obligations as prescribed by law; failing to comply with the inspection and examination decisions of the customs authorities;

d) Tax declarers fail to reflect or reflect incompletely, truthfully and accurately data on accounting books to determine tax obligations;

dd) The customs authority has sufficient evidence and grounds for determination that the declared value is not consistent with the actual transaction value;

e) Transactions are performed not in accordance with the economic nature, not in accordance with the actual arising, affecting the payable tax amount;

g) Taxpayers cannot calculate the tax payable by themselves;

h) In other cases, the customs authority or another agency discovers that the tax declaration and calculation is not in accordance with the provisions of law.

2. The customs authority shall base itself on the actual imported or exported goods; tax bases, tax calculation methods; tax administration databases and commercial databases; customs declaration dossiers; documents and other information related to exported and imported goods to determine the payable tax amount.

3. The Government shall detail this Article.

Article 53. Responsibilities of tax administration agencies in tax assessment

1. Tax administration agencies shall notify in writing taxpayers of tax assessment reasons, tax assessment grounds, fixed tax amounts and tax payment deadlines.

2. In case the tax administration agency implements tax assessment through tax inspection or tax inspection, the reason for tax assessment, the grounds for tax assessment, the tax amount to be determined, and the time limit for tax payment must be stated in the tax assessment. records of tax inspection, tax inspection, tax handling decisions of tax administration agencies.

3. In case the tax amount determined by the tax administration agency is larger than the payable tax amount according to the complaint settlement decision of the competent agency or the court judgment or decision, the tax administration agency must refund the overpaid tax amount.

4. In case the tax amount determined by the tax administration agency is smaller than the payable tax amount according to the complaint settlement decision of the competent agency or the court judgment or decision, the taxpayer is responsible for additional payment. The tax administration is responsible for tax fixing.

Article 54. Responsibilities of taxpayers in paying the fixed tax amount

Taxpayers must pay the tax amount determined according to tax handling decisions of tax administration agencies; In case the taxpayer disagrees with the tax amount set by the tax administration agency, the taxpayer still has to pay that tax amount and has the right to request the tax administration agency to explain or complain or initiate a lawsuit against the tax authority. tax assessment. Taxpayers are responsible for providing records and documents to prove the complaint or lawsuit.

Chapter VI #

TAXPAYER #

Article 55. Tax payment deadline

1. In case taxpayers calculate tax, the deadline for tax payment is the last day of the time limit for submitting tax declaration dossiers. In case of additional declaration of tax declaration dossiers, the time limit for tax payment is the time limit for submitting tax declaration dossiers of the tax period with errors or omissions.

For corporate income tax, it is temporarily paid quarterly, the deadline for tax payment is the 30th day of the first month of the following quarter.

For crude oil, the time limit for paying royalties and corporate income tax upon the export of crude oil is 35 days from the date of sale for domestic sale of crude oil or from the date of customs clearance of goods in accordance with regulations of law. Customs legislation for exported crude oil.

For natural gas, the deadline for payment of natural resources tax and corporate income tax is by month.

2. In case the tax authority calculates tax, the time limit for tax payment is the time limit stated in the tax authority's notice.

3. For other state budget revenues from land, fees for granting the right to exploit water and mineral resources, registration fees and license fees, the time limit for payment shall comply with the Government's regulations.

4. For imported and exported goods subject to tax according to the provisions of the tax law, the time limit for tax payment shall comply with the provisions of the Law on Import and Export Tax; In case of arising tax payable after customs clearance or goods release, the time limit for paying the arising tax shall be as follows:

a) The time limit for paying additional tax and paying the fixed tax amount is the same as the tax payment deadline of the original customs declaration;

b) Time limit for tax payment for goods subject to analysis and assessment to determine the exact amount of tax payable; goods have no official price at the time of customs declaration registration; goods with actual payment, goods with adjustments added to the customs value which have not been determined at the time of registration of customs declarations shall comply with regulations of the Minister of Finance.

Article 56. Place and form of tax payment

1. Taxpayers pay tax into the state budget according to the following provisions:

a) At the State Treasury;

b) At tax administration agencies that receive tax declaration dossiers;

c) Through an organization authorized by the tax authority to collect tax;

d) Through commercial banks, other credit institutions and service organizations as prescribed by law.

2. The State Treasury, commercial banks, other credit institutions and service organizations as prescribed by law are responsible for arranging locations, vehicles, civil servants and tax collectors to ensure convenience. benefits taxpayers who timely pay taxes into the state budget.

3. When receiving tax money or deducting tax money, agencies and organizations must provide taxpayers with tax receipts.

4. Within 08 working hours after collecting tax money from taxpayers, agencies and organizations receiving tax money must transfer money into the state budget. In case tax is collected in cash in remote areas, islands, difficult-to-travel areas, the time limit for transferring tax money to the state budget is as prescribed by the Minister of Finance.

Article 57. Order of payment of taxes, late payment interest and fines

1. The order of payment of taxes, late payment interest and fines shall be made according to the time limit before, after and in the order specified in Clause 2 of this Article.

2. The order of payment of taxes, late payment interest and fines is prescribed as follows:

a) Tax arrears, fines, and late payment interest are subject to the application of coercive measures;

b) Overdue tax, fines and late payment interest not yet subject to application of coercive measures;

c) Taxes, fines and late payment interest are incurred.

Article 58. Determine the date of tax payment

1. In case of non-cash tax payment, the tax payment date is the date the State Treasury, commercial banks, other credit institutions, service organizations deduct money from the taxpayer's or payer's account replaced and recorded on the tax payment voucher.

2. In case of direct payment of tax in cash, the tax payment date is the date the State Treasury, tax administration agencies or organizations authorized to collect tax issue tax receipts.

Article 59. Handling of late payment of tax

1. Cases in which late payment interest is required include:

a) The taxpayer is late to pay tax compared to the prescribed time limit, the time limit for tax payment extension, the time limit specified in the notice of the tax authority, the time limit in the decision on tax imposition or the decision on handling of the tax authority. tax management department;

b) If the taxpayer makes additional declarations to the tax declaration, increasing the payable tax amount, or the tax administration agency or competent state agency detects that the tax payable is understated, it must pay the tax payable. late payment interest for the additional tax payable from the day following the last day of the tax payment deadline of the tax period with errors or omissions or from the expiration of the tax payment time limit of the original customs declaration;

c) The taxpayer makes additional declarations to the tax return, which reduces the refunded tax amount, or the tax administration agency or competent state agency discovers that the refunded tax amount is smaller than the tax refund amount. the refunded tax amount must pay late payment interest for the refunded tax amount which must be recovered from the date of receipt of the refund from the state budget;

d) In case the tax debt is paid in installments specified in Clause 5, Article 124 of this Law;

dd) In case of not being sanctioned for an administrative violation in tax administration due to the expiration of the statute of limitations for sanctioning but having arrears in tax arrears as prescribed in Clause 3, Article 137 of this Law;

e) In case of not being sanctioned for administrative violations in tax administration, for the acts specified in Clauses 3 and 4, Article 142 of this Law;

g) Agencies or organizations authorized by tax administration agencies to collect tax that are late in transferring taxpayers' tax, late payment interest and fines into the state budget shall have to pay late payment interest for the amount of late payment according to regulations. regulation.

2. The rate of late payment interest and the time of late payment are prescribed as follows:

a) The late payment interest rate is 0,03%/day calculated on the late payment tax amount;

b) The time for calculating late payment interest shall be counted continuously from the day following the day on which the late payment interest is incurred specified in Clause 1 of this Article to the day preceding the day on which the tax arrears, tax refund, or tax increases. additional, fixed tax, and late-transfer tax have been paid to the state budget.

3. Taxpayers themselves determine the amount of late payment interest as prescribed in Clauses 1 and 2 of this Article and remit it to the state budget according to regulations. If the taxpayer has overpaid tax, late payment interest or fine, the provisions of Clause 1, Article 60 of this Law shall apply.

4. In case after 30 days from the expiration of the tax payment deadline, the taxpayer has not yet paid the tax, late payment interest or fine, the tax administration agency shall notify the taxpayer of the remaining tax or fine amount. debt and the number of days of late payment.

5. Late payment interest will not be charged in the following cases:

a) Taxpayers providing goods and services are paid with state budget capital, including subcontractors specified in the contract signed with the investor and directly paid by the investor, but If not yet paid, the late payment interest is not required.

The tax arrears excluding late payment is the total amount of tax owed to the state budget by the taxpayer but does not exceed the unpaid state budget amount;

b) In the cases specified at Point b, Clause 4, Article 55 of this Law, late payment interest shall not be charged while waiting for analysis and assessment results; for the time being there is no official price; During the time when the actual payment cannot be determined, the adjustments are added to the customs value.

6. Late payment interest has not been charged for cases where debt is frozen as prescribed in Article 83 of this Law.

7. Taxpayers who make additional declarations to tax declaration dossiers, which reduce the payable tax amount, or if the tax administration agency or competent state agency detects that the payable tax amount is reduced, the adjustment shall be made. the amount of late payment has been calculated corresponding to the reduced difference amount.

8. Taxpayers who must pay late payment interest as prescribed in Clause 1 of this Article are exempted from late payment interest in case of force majeure specified in Clause 27, Article 3 of this Law.

9. The Minister of Finance shall prescribe procedures for handling late payment of tax.

Article 60. Handling of overpaid tax, late payment interest and fines

1. Taxpayers whose already paid tax, late payment interest and fines are larger than the payable tax, late payment interest and fines, may offset the overpaid tax, late payment interest or fine with the overpaid amount. tax, late payment interest, fines owed or deducted from the amount of tax, late payment interest, fines payable of the next tax payment or refund of the overpaid tax, late payment interest, fine when the taxpayer Taxpayers no longer owe tax, late payment interest, and fines.

In case the taxpayer proposes to offset the overpaid tax, late payment interest, and fine with the outstanding tax, late payment interest or fine, the late payment interest corresponding to the offset amount within the time limit shall not be calculated. from the date of overpayment to the date of clearing by the tax authority.

2. In case a taxpayer requests the refund of overpaid tax, late payment interest, or fine, the tax authority must issue a decision on refund of overpaid tax, late payment interest, or fine or get a written document. a reply stating the reason for non-refundable within 05 working days from the date of receiving the written request.

3. The overpaid tax, late payment interest, and fines shall not be refunded and the tax authority shall liquidate the overpaid amount in accounting books and electronic data systems in the following cases:

a) Tax administration agencies have notified taxpayers of the refunded tax, late payment interest and fines, but the taxpayer refuses to receive the overpaid amount in writing;

b) The taxpayer does not operate at the address registered with the tax authority, has been notified by the tax authority of the overpaid amount on the mass media, but after 01 year from the date of notification, the taxpayer has no written response to the tax authority's request for refund of overpaid tax, late payment interest or fine;

c) The overpaid amount is overdue for 10 years from the date of payment to the state budget but the taxpayer fails to offset tax obligations and does not refund tax.

4. In case the taxpayer does not operate at the registered business address and has tax, late payment interest, overpaid fine and outstanding tax, late payment interest and fine, the tax administration agency shall make compensation. minus tax, late payment interest, fine overpaid with tax, late payment interest, fine owed.

5. The Minister of Finance shall stipulate the competence and procedures for handling overpaid tax, late payment interest and fines specified in this Article.

Article 61. Pay taxes during the settlement of complaints and lawsuits

1. During the time of settlement of taxpayers' complaints and lawsuits about tax amounts, late payment interest, fines calculated or fixed by tax administration agencies, taxpayers still have to pay the full tax and money amounts. such fines or late payment, unless competent state agencies decide to temporarily suspend the implementation of tax calculation decisions or tax imposition decisions of tax administration agencies.

2. In case the paid tax, late payment interest, or fine amount is larger than the tax, late payment interest or fine, which is determined according to the complaint settlement decision of the competent agency or the judgment or decision. of the Court, the taxpayer will be refunded the overpaid tax, late payment interest, and fine.

Taxpayers have the right to request tax administration agencies to pay interest at the rate of 0,03%/day on the overpaid tax, late payment interest, and fine. The source of interest payment shall be paid from the central budget in accordance with the law on state budget.

3. Procedures for handling the case where the already paid tax, late payment interest, or fine amount is larger than the tax, late payment interest or fine amount determined according to a complaint settlement decision of a competent authority or a court judgment or decision shall comply with the provisions of Clause 5, Article 60 of this Law.

Article 62. Tax payment extension

1. The tax payment extension shall be considered at the request of the taxpayer in one of the following cases:

a) Suffering material damage, directly affecting production or business due to the force majeure event specified in Clause 27, Article 3 of this Law;

b) Having to stop operating due to relocation of production and business establishments at the request of competent authorities, affecting production and business results.

2. Taxpayers who are eligible for the tax payment extension specified in Clause 1 of this Article may have a tax payment extension of part or the whole of the payable tax amount.

3. Tax payment extension time is prescribed as follows:

a) Not more than 02 years from the expiration of the tax payment time limit for the case specified at point a, clause 1 of this Article;

b) Not more than 01 year from the date of expiration of the tax payment time limit for the case specified at point b, clause 1 of this Article.

4. Taxpayers are not fined and do not have to pay late payment interest on the tax arrears during the tax payment extension period.

5. The head of the tax administration agency directly managing the tax payment extension shall, based on the tax payment extension dossier, decide the tax amount to be extended and the time limit for tax payment extension.

Article 63. Tax payment extension in special cases

The Government shall decide on the extension of tax payment for subjects, branches and business lines facing special difficulties in each certain period. The extension of tax payment does not lead to an adjustment of the state budget revenue estimate decided by the National Assembly.

Article 64. Application file for tax payment extension

1. Taxpayers eligible for tax payment extension under this Law must compile and send tax payment extension dossiers to tax administration agencies directly managing them.

2. A dossier of tax payment extension includes:

a) A written request for tax payment time limit extension, clearly stating the reason, the tax amount and time limit for payment;

b) Documents proving the reason for the extension of tax payment.

3. The Minister of Finance shall detail the tax payment extension dossiers.

Article 65. Receiving and processing tax payment extension dossiers

1. Tax administration agencies shall receive taxpayers' tax payment extension dossiers in the following forms:

a) Receive dossiers directly at tax administration agencies;

b) Receive dossiers sent by post;

c) Receive electronic documents through the electronic transaction portal of the tax authority.

2. Tax administration agencies shall process tax payment extension dossiers according to the following provisions:

a) If the dossier is legal, complete, and conforms to the prescribed form, a written notice of tax payment extension shall be sent to the taxpayer within 10 working days from the date of receipt of a complete dossier;

b) If the dossier is incomplete as prescribed, a written notice shall be sent to the taxpayer within 03 working days from the date of receipt of the dossier.

Chapter VII #

RESPONSIBILITIES TO COMPLETE TAX PAYMENT OBLIGATIONS #

Article 66. Completion of tax obligation in case of exit

1. Taxpayers who are subject to enforcement of administrative decisions on tax administration, Vietnamese exiting to settle abroad, Vietnamese residing overseas, foreigners before exiting from Vietnam. Vietnam must fulfill its tax payment obligation; If the tax payment obligation has not yet been fulfilled, the exit will be suspended according to the provisions of the law on exit and entry.

2. Tax administration agencies are responsible for notifying exit and entry management agencies about individuals and taxpayers specified in Clause 1 of this Article.

3. The Government shall detail this Article.

Article 67. Completing the obligation to pay taxes in case of dissolution, bankruptcy or termination of operation

1. The fulfillment of tax payment obligation in case the enterprise is dissolved shall comply with the law on enterprises, the law on credit institutions, the law on insurance business and other regulations of relevant laws.

2. The fulfillment of tax payment obligation in case of bankruptcy of an enterprise shall comply with the order and procedures specified in the Law on Bankruptcy.

3. If an enterprise terminates its operation or gives up its business registration address and has not yet fulfilled its tax payment obligation, the remaining tax arrears shall be paid by the owner of the private enterprise or the owner of a one-member limited liability company. Members, capital-contributing shareholders, capital-contributing members and general partners are responsible for paying according to regulations applicable to each type of enterprise specified in the Law on Enterprises.

4. If a business household or individual terminates business operations and has not yet fulfilled its tax payment obligation, the remaining tax arrears shall be paid by the head of the household or individual.

5. Taxpayers whose branches or dependent units terminate operations but still owe taxes and other state budget revenues shall be responsible for inheriting the debts of branches and dependent units.

Article 68. Complete the tax obligation in case of reorganizing the enterprise

1. The divided enterprise shall fulfill the tax payment obligation before the division of the enterprise; if the tax payment obligation has not yet been fulfilled, the newly established enterprises from the divided enterprise shall have to fulfill the tax payment obligation.

2. Enterprises that are separated, consolidated or merged shall have to fulfill their tax payment obligations before the separation, consolidation or merger; if the tax payment obligation has not yet been fulfilled, the separated and separated enterprises, the consolidating enterprises, and the merging enterprises shall have to fulfill the tax payment obligations.

3. Enterprises which are converted into the form of enterprises shall have to fulfill their tax payment obligations before the transformation; in case the tax payment obligation has not been fulfilled, the converting enterprise is responsible for fulfilling the tax payment obligation.

4. The reorganization of an enterprise does not change the tax payment deadline of the reorganized enterprise. In case the reorganized or newly established enterprises fail to fully pay tax by the prescribed tax payment time limit, they shall be sanctioned according to the provisions of law.

Article 69. Fulfillment of tax payment obligations in cases where the taxpayer is a deceased person or a person declared by a court to be dead, missing or incapacitated for civil acts

1. The fulfillment of the tax obligation of the deceased or declared dead by the Court shall be performed by the heir in the estate of the deceased or declared dead by the Court. or the part of the heir's property to be divided at the time of receiving the inheritance. In case there is no heir or all heirs refuse to receive the inheritance, the fulfillment of the tax obligation of the deceased or the person declared dead by the Court shall comply with the provisions of law. civil law.

2. The fulfillment of the tax payment obligation of a person declared missing or incapacitated by the Court shall be performed by the property manager of the missing person or the person who has lost his/her civil act capacity. that person's property.

3. In case the Court issues a decision to annul the decision declaring a person dead, missing or incapacitated for civil acts, the tax arrears, late payment interest and fines shall be cleared as prescribed in Article 85. XNUMX of this Act shall be reinstated, but no late payment shall be charged for the time of being declared dead, missing or incapacitated.

Chapter VIII #

TAX REFUND PROCEDURE #

Article 70. Tax refund cases

1. Tax administration agencies shall refund tax to organizations and individuals eligible for tax refund according to the provisions of tax law.

2. The tax authority shall refund the overpaid amount if the taxpayer has a larger amount of money already paid to the state budget than the amount payable to the state budget as prescribed in Clause 1, Article 60 of this Law.

Article 71. Profile refunds

1. Taxpayers eligible for tax refund shall prepare and send tax refund dossiers to competent tax authorities.

2. A tax refund dossier includes:

a) Written request for tax refund;

b) Documents related to the tax refund request.

Article 72. Receiving and responding to tax refund dossiers

1. Tax administration agencies are responsible for receiving tax refund dossiers according to the following provisions:

a) Tax authorities directly managing taxpayers shall receive tax refund dossiers for cases eligible for tax refund according to the provisions of tax law. The tax authority managing the revenue shall receive the overpaid refund dossier; In case the overpaid amount is refunded according to the corporate income tax finalization or personal income tax finalization, the tax authority shall receive the corporate income tax finalization and personal income tax finalization dossiers of the taxpayer. receive overpaid refund dossiers;

b) The customs authority where the revenue is managed shall receive tax refund dossiers for tax refund cases according to the provisions of tax law; In case foreigners or overseas Vietnamese have goods eligible for tax refund, the customs office where exit procedures are carried out shall receive tax refund dossiers.

2. Taxpayers submit tax refund dossiers through the following forms:

a) Submit the application directly at the tax authority;

b) Send the application by post;

c) Send electronic documents through the electronic transaction portal of the tax authority.

3. Within 03 working days from the date of receipt of the tax refund dossier, the tax administration agency shall classify the dossier and notify the taxpayer of the acceptance of the dossier and the time limit for processing the dossier. tax refund or written notice to the taxpayer in case the dossier is incomplete.

4. The Minister of Finance shall detail this Article.

Article 73. Classification of tax refund dossiers

1. Tax refund dossiers are classified into dossiers subject to inspection before tax refund and dossiers subject to tax refund first.

2. Dossier subject to inspection before tax refund includes:

a) The taxpayer's dossier of the first request for tax refund of each tax refund case according to the provisions of tax law. In case a taxpayer has a tax refund dossier submitted to the tax authority for the first time but is not eligible for tax refund as prescribed, the next request for tax refund will still be considered as the first request for tax refund;

b) The taxpayer's dossier of request for tax refund within 02 years from the time of being handled for tax evasion;

c) Dossier of organizations that dissolve, go bankrupt, terminate operation, sell, hand over and transfer state enterprises;

d) Tax refund dossiers belong to the category of high tax risk according to the classification of risk management in tax administration;

dd) The tax refund dossier falls into the case of early tax refund but the time limit expires according to the written notice of the tax administration agency but the taxpayer fails to explain or supplement the tax refund dossier or gives explanation or supplement to the tax refund dossier. file for tax refund but cannot prove that the declared tax amount is correct;

e) Tax refund dossiers for exported and imported goods that do not make payment through commercial banks or other credit institutions as prescribed by law;

g) Tax refund dossiers for imported and exported goods subject to inspection before tax refund according to the Government's regulations.

3. Dossiers eligible for tax refund in advance are those of taxpayers that do not fall into the cases specified in Clause 2 of this Article.

4. The Minister of Finance shall detail this Article.

Article 74. Locations for checking tax refund dossiers

1. Dossier eligible for tax refund in advance shall be checked at the head office of the tax authority.

2. Dossiers subject to pre-tax refund inspection shall be inspected at the taxpayer's office or at the head office of relevant agencies, organizations or individuals.

Article 75. Time limit for processing tax refund dossiers

1. For dossiers eligible for tax refund in advance, within 06 working days from the date the tax administration agency gives notice of the acceptance of the dossier and the time limit for processing the tax refund dossier, the tax authority shall The taxpayer must decide on tax refund to the taxpayer or notify the transfer of the taxpayer's dossier to pre-tax refund inspection if it falls into the cases specified in Clause 2, Article 73 of this Law, or notify the taxpayer not to refund the tax. if the file is not eligible for tax refund.

In case the information declared on the tax refund dossier is different from the management information of the tax administration agency, the tax administration agency shall notify in writing for the taxpayer to explain and supplement information. The time to explain and supplement information is not included in the time limit for processing tax refund dossiers.

2. For dossiers subject to inspection before tax refund, within 40 days from the date on which the tax administration agency issues a written notice of the acceptance of the dossier and the time limit for processing the tax refund dossier, the tax authority shall The tax administration agency must decide whether to refund the taxpayer or not to refund the taxpayer if the dossier is not eligible for tax refund.

3. Past the time limit specified in Clauses 1 and 2 of this Article, if the delay in issuing a tax refund decision is due to the fault of the tax administration agency, the tax authority must also pay in addition to the refunded tax amount. interest at 0,03%/day calculated on the amount to be repaid and the number of days of late repayment. The source of interest payment shall be spent from the central budget in accordance with the law on state budget.

Article 76. Authority to decide on tax refund

1. The Director of the General Department of Taxation, the Director of the Department of Taxation of the provinces and centrally-run cities shall decide on the tax refund in the case of tax refund according to the provisions of tax law.

2. The head of the tax agency where the overpaid tax refund dossier is received shall decide on the refund of the overpaid amount according to the provisions of this Law.

3. The Director of the General Department of Customs, the Director of the Customs Department, and the Director of the Sub-department of Customs where the refunded tax amount is incurred shall decide on tax refund in the case of tax refund in accordance with tax laws. .

4. The Minister of Finance shall prescribe the order and procedures for tax refund.

Article 77. Inspection and examination after tax refund

1. Tax administration agencies shall inspect and examine dossiers eligible for tax refund in advance according to the principle of risk in tax administration and within 05 years from the date of issuance of tax refund decisions.

2. Procedures, competence and responsibilities for inspection and examination by tax administration agencies for tax refund dossiers shall comply with the provisions of this Law and the Law on Inspection.

Chapter IX #

NO TAX, TAX FREE, TAX REDUCTION; DELIVERY TAX INDUSTRY; REMOVE TAX, LATE PAYMENT, PENALTIES #

Section 1. NO TAX, TAX Exemption, TAX REDUCTION

Article 78. No tax on imported or exported goods

1. Tax shall not be collected in cases where export tax or import tax is not required in accordance with the law on export tax and import tax.

2. The Minister of Finance shall prescribe procedures for non-collection of tax.

Article 79. Tax exemption and reduction

1. Tax exemption and reduction shall comply with the provisions of the tax law and Clause 2 of this Article.

2. Tax exemption in the following cases:

a) Households and individuals that are subject to non-agricultural land use tax with an annual payable tax amount of VND 50.000 or less;

b) Individuals whose tax amounts incurred annually after finalization of personal income tax from salaries or wages are VND 50.000 or less.

Article 80. Application for tax exemption and reduction

1. A dossier of tax exemption or reduction, in case the taxpayer determines the tax amount to be exempted or reduced, includes:

a) Tax return;

b) Documents related to the determination of exempted or reduced tax amounts.

2. A dossier of tax exemption or reduction, in case the tax administration agency decides on tax exemption or reduction, includes:

a) A written request for tax exemption or reduction, clearly stating the type of tax requested for tax exemption or reduction; reasons for tax exemption or reduction; the tax amount proposed for exemption or reduction;

b) Documents related to the determination of the tax amount requested for exemption or reduction.

3. In the case of tax exemption specified at Point a, Clause 2, Article 79 of this Law, the tax authority shall base itself on the tax books to notify the list of households and individuals eligible for tax exemption. In the case of tax exemption specified at Point b, Clause 2, Article 79 of this Law, the taxpayer shall determine the exempted tax amount on the basis of the personal income tax finalization declaration.

4. The Minister of Finance shall detail tax exemption and reduction dossiers specified in this Article; stipulates the case where the taxpayer determines the tax amount to be exempted or reduced and the tax administration agency determines the tax amount to be exempted or reduced.

Article 81. Submit and receive tax exemption and reduction dossiers

1. In case the taxpayer determines the tax amount to be exempted or reduced by himself, the submission and receipt of tax exemption or reduction dossiers shall be carried out concurrently with the declaration, submission and receipt of tax declaration dossiers specified in Clause XNUMX of this Article. Chapter IV of this Law.

2. In case the tax administration agency decides to exempt or reduce tax according to the provisions of tax law, the submission of tax exemption or reduction dossiers is prescribed as follows:

a) For export tax, import tax and other taxes related to exported and imported goods, the dossier shall be submitted to the competent customs authority for settlement according to the Government's regulations;

b) For other taxes, the dossiers shall be submitted to the tax offices directly managing them.

3. Taxpayers shall submit tax exemption or reduction dossiers through the following forms:

a) Submit the application directly at the tax authority;

b) Send the application by post;

c) Send electronic documents through the electronic transaction portal of the tax authority.

4. Tax administration agencies that receive tax exemption or reduction dossiers shall notify them of receipt of tax exemption or reduction dossiers; In case the dossier is illegal, incomplete or not according to the prescribed form, within 03 working days from the date of receiving the dossier, the tax administration agency must notify in writing the taxpayer.

Article 82. Time limit for processing tax exemption or reduction dossiers, for cases where tax administration agencies decide on tax amounts to be exempted or reduced.

1. Within 30 days after receiving a complete dossier, the tax administration agency shall decide on tax exemption or reduction or notify in writing the taxpayer the reason for not being eligible for tax exemption or reduction.

2. In case a physical examination is required to have sufficient grounds for processing tax exemption or reduction dossiers, within 40 days from the date of receipt of complete dossiers, the tax administration agency shall issue a decision on tax exemption or reduction. tax or notify in writing to taxpayers the reason for not being exempted from tax or reducing tax.

Section 2. CLAIMS OF DEBTS

Article 83. Cases in which tax debt is frozen

1. Taxpayer is a person who is dead or declared dead, missing or has lost civil act capacity by a court.

The debt freeze period is counted from the date of issuance of the death certificate or death notice or papers in lieu of the death notice in accordance with the civil status law or the court's decision declaring that he is dead, missing, loss of capacity for civil acts.

2. Taxpayers who have decided on dissolution shall send them to the tax administration agency or business registration agency for dissolution procedures, and the business registration agency has notified the taxpayer that they are carrying out dissolution procedures on the system. national information system on business registration but taxpayers have not completed dissolution procedures.

Debt freezing time is counted from the date the business registration agency notifies that the taxpayer is carrying out the dissolution procedures on the national business registration information system.

3. The taxpayer has filed a petition for initiation of bankruptcy proceedings or has been requested by a person with related rights and obligations to commence bankruptcy proceedings in accordance with the bankruptcy law.

Debt freezing time is counted from the date the competent court notifies the acceptance of the petition for initiation of bankruptcy proceedings or the taxpayer has submitted the bankruptcy file to the tax authority but is in the process of doing the following: procedures for payment and debt settlement in accordance with the Bankruptcy Law.

4. The taxpayer no longer conducts business activities at the business address registered with the business registration authority, the tax administration agency has coordinated with the commune-level People's Committee where the taxpayer is headquartered or contact address for checking and verifying taxpayer's information is not present in the locality and nationwide notification of the taxpayer's absence or the taxpayer's legal representative not present at the address where the taxpayer is not present. Taxpayers have registered offices and registered contacts with tax authorities.

The debt freeze period is counted from the date the tax administration agency issues a nationwide written notice that the taxpayer or the taxpayer's legal representative is not present at the business address, contact address that has been issued. Register with the tax authority.

5. The taxpayer has been requested in writing by the tax authority to revoke the business registration certificate or the enterprise registration certificate by the competent authority. certificate of cooperative registration, establishment and operation license, practice license.

The debt freeze period is counted from the date the tax administration agency sends a written request to the competent authority to withdraw or from the effective date of the decision on revocation of the business registration certificate or the business registration certificate. certificate of registration of the cooperative, establishment and operation license, and practice license.

Article 84. Procedures, documents, time and authority to freeze debt

1. The Government shall stipulate procedures, dossiers and time limit for debt freezing in case of debt freezing.

2. Heads of tax administration agencies directly managing taxpayers shall decide on debt freezing.

3. Tax administration agencies continue to monitor the tax arrears and coordinate with relevant agencies to recover tax arrears when taxpayers are able to pay tax or perform debt forgiveness according to regulations. prescribed in Article 85 of this Law.

Section 3. CELEBRATION OF TAX, LATE PAYMENT, PENALTY

Article 85. Cases in which tax debt, late payment interest and fines are forgiven

1. Enterprises and cooperatives that are declared bankrupt have made payments in accordance with the bankruptcy law but no longer have assets to pay taxes, late payment interest and fines.

2. Individuals who have died or been declared dead by a court, have lost their civil act capacity, and have no property, including inherited properties, to pay tax, late payment interest, and outstanding fines. .

3. Tax arrears, late payment interest, and fines of taxpayers that do not fall into the cases specified in Clauses 1 and 2 of this Article and the tax administration agencies have applied the coercive measures specified at Point g. Clause 1, Article 125 of this Law and these tax arrears, late payment interest and fines which have been over 10 years from the date of expiration of the tax payment time limit but cannot be recovered.

Taxpayers being individuals, business individuals, household heads, business households, owners of private businesses and single-member limited liability companies have been cleared of tax debt, late payment interest, fines Before returning to production and business or establishing new production and business establishments, the tax arrears, late payment interest and fines must be refunded to the State.

4. Taxes, late payment interest and fines for cases affected by natural disasters, catastrophes or epidemics with a wide scope have been considered for exemption from late payment interest according to the provisions of Clause 8, Article 59 of the Law. this Law and has been granted a tax payment extension as prescribed at Point a, Clause 1, Article 62 of this Law, but still suffers damage, is unable to resume production and business, and is unable to pay tax or late payment interest. pay fine.

5. The Government shall stipulate the coordination between tax administration agencies, business registration agencies and local authorities to ensure that the cleared tax, late payment interest and fines are refunded to the state budget. the State as prescribed in Clause 3 of this Article before granting business registration certificates or enterprise registration certificates; detailing Clause 4 of this Article.

Article 86. Dossiers for remission of tax, late payment interest and fines

1. Tax administration agencies that directly manage taxpayers eligible for tax arrears, late payment interest and fines shall compile and send dossiers of tax arrears, late payment interest and fines to agencies and persons who have tax debt, late payment interest and fines. authorization.

2. A dossier of tax arrears, late payment interest and fines shall include:

a) A written request for remission of tax debt, late payment interest and fines from the tax administration agency directly managing the taxpayer eligible for tax arrears, late payment interest and fines;

b) Deciding on bankruptcy declaration in case the enterprise or cooperative is declared bankrupt;

c) Documents related to the request for tax arrears, late payment interest and fines.

3. The Minister of Finance shall detail this Article.

Article 87. Authority to write off tax debt, late payment interest and fines

1. Presidents of provincial-level People's Committees shall decide to cancel tax arrears, late payment interest and fines in the following cases:

a) The case specified in Clauses 1 and 2, Article 85 of this Law;

b) Households, business households, business individuals and individuals specified in Clause 3, Article 85 of this Law;

c) Enterprises and cooperatives in the case specified in Clause 3, Article 85 of this Law have tax, late payment interest and fine debts of under VND 5.000.000.000.

2. The Director of the General Department of Taxation and the Director of the General Department of Customs shall decide to write off debts for enterprises and cooperatives in the cases specified in Clause 3, Article 85 of this Law that have tax debts or late payment interest. , a fine ranging from VND 5.000.000.000 to under VND 10.000.000.000.

3. The Minister of Finance shall decide to write off debts for enterprises and cooperatives that fall into the cases specified in Clause 3, Article 85 of this Law and owe tax, late payment interest and fines ranging from VND 10.000.000.000 to VND 15.000.000.000. less than XNUMX VND.

4. The Prime Minister shall decide to write off debts for enterprises and cooperatives that fall into the case specified in Clause 3, Article 85 of this Law and have tax, late payment interest or fine debts of VND 15.000.000.000 or more. .

5. Provincial-level People's Committee presidents shall report on the results of tax arrears, late payment interest and fines to the People's Council of the same level at the first meeting of the year. The Minister of Finance summarizes the situation of tax arrears, late payment interest and fines for the Government to report to the National Assembly when finalizing the state budget.

Article 88. Responsibilities for settlement of dossiers of tax arrears, late payment interest and fines

1. Competent agencies or persons that have received dossiers of tax arrears, late payment interest and fines must notify the agency that sent the dossiers for completion when the dossiers are incomplete within 10 working days. from the date of receipt of the application.

2. The competent person must issue a decision to cancel tax debt, late payment interest, fine or notify not to be eligible for tax debt, late payment interest or fine cancellation to the agency that sent the dossier within 60 days. days from the date of receipt of complete dossiers.

Chapter X #

APPLICATION OF ELECTRONIC INVOICES AND DOCUMENTS #

Article 89. Electronic invoices

1. E-invoice is an invoice with or without the tax authority's code, which is presented in the form of electronic data made and recorded by organizations or individuals selling goods or providing services. goods, provide services in accordance with the law on accounting and tax by electronic means, including the case where the invoice is generated from the cash register connected to the electronic data transfer agency. tax office.

2. E-invoices include value-added invoices, sales invoices, electronic stamps, electronic tickets, electronic cards, electronic receipts, electronic delivery cum delivery notes or other electronic documents. death has another name.

3. E-invoice with tax authority's code is an electronic invoice that is issued a code by a tax authority before an organization or individual selling goods or providing services sends it to a buyer.

The tax authority's code on the e-invoice includes the transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information on the invoice. receipt.

4. E-invoice without tax authority's code is an electronic invoice sent by a goods-selling or service-providing organization to a buyer without a tax authority's code.

5. The Government shall detail this Article.

Article 90. Principles of making, managing and using e-invoices

1. When selling goods or providing services, the seller must issue an e-invoice to deliver to the buyer in a standard data format and must fully record the contents in accordance with the tax and regulatory laws. accounting, regardless of the value of each sale of goods or provision of services.

2. In case the seller uses a cash register, the seller registers to use an electronic invoice created from the cash register connected to electronic data transfer with the tax authority.

3. The registration, management and use of e-invoices in goods sale and service provision transactions must comply with the provisions of the law on electronic transactions, the law on accounting, and the law on tax. .

4. The tax authority's code issuance on e-invoices is based on information of enterprises, economic organizations, other organizations, business households, and business individuals on the invoices. Enterprises, economic organizations, other organizations, business households and business individuals are responsible for the accuracy of information on invoices.

5. The Government shall detail this Article.

Article 91. Application of e-invoices when selling goods and providing services

1. Enterprises and economic organizations shall use e-invoices with tax authority's code when selling goods or providing services regardless of the value of each sale of goods or provision of services, unless otherwise specified. specified in Clauses 2 and 4 of this Article.

2. Enterprises doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, healthcare, e-commerce business, supermarket business, commerce, transportation air, road, rail, sea, waterway and businesses and economic organizations that have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, electronic invoicing software to meet e-invoice creation and lookup, store e-invoice data according to regulations and ensure the transmission of e-invoice data to buyers and to the tax office, they are allowed to use e-invoices without the tax authority's code when selling goods or providing services, regardless of the value of each sale of goods or provision of services, except for cases of risk. high tax risk as prescribed by the Minister of Finance and the case of registration of using e-invoices with the tax authority's code.

3. Business households and individuals falling into the cases specified in Clause 5, Article 51 of this Law and cases in which revenue can be determined when selling goods and services using electronic invoices with agency codes tax on the sale of goods and provision of services.

4. Business households and individuals that do not meet the conditions must use e-invoices with the tax authority's code specified in Clauses 1 and 3 of this Article but need an invoice to deliver to customers or schools. In case an enterprise, economic organization or other organization is approved by the tax authority to issue an e-invoice for delivery to a customer, the tax authority shall issue an e-invoice with a code according to each time it is incurred and must declare tax. pay tax before the tax authority issues an e-invoice each time it is incurred.

Article 92. E-invoice service

1. E-invoice services include providing e-invoice solutions without tax authority's code, e-invoice data transmission service without tax authority's code from taxpayers to tax authority and e-invoice service with tax authority code.

2. E-invoice service providers include organizations providing e-invoice solutions, service providers of receiving, transmitting and storing e-invoice data and other services with related to electronic invoices.

3. The Government details this Article and stipulates the use of e-invoices with the tax authority's code without paying for services and the use of e-invoices with the tax authority's code. service charge, in case of using e-invoice without tax authority's code through an e-invoice service provider.

4. The Minister of Finance shall stipulate criteria for selection of e-invoice service providers to sign an e-invoice service provision contract with the tax authority's code and receive, transmit and store services. invoice data storage and other related services.

Article 93. Database on electronic invoices

1. The tax authority shall organize the construction, management and development of the database and technical infrastructure of the invoice information system; organize the performance of the task of collecting, processing information, managing the invoice database and ensuring the maintenance, operation, confidentiality, security and safety of the invoice information system; Develop standard invoice format.

The database of e-invoices is used to serve tax management and to provide e-invoice information to relevant organizations and individuals.

2. Enterprises and economic organizations specified in Clause 2, Article 91 of this Law that use e-invoices without the tax authority's code shall provide e-invoice data according to the Minister's regulations. Finance.

3. The Ministry of Industry and Trade, the Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of Transport, the Ministry of Health and other relevant agencies are responsible for connecting and sharing relevant information and data necessary in the project. management field with the Ministry of Finance to build a database of electronic invoices.

4. When inspecting goods circulating on the market, in the case of using e-invoices, state agencies and competent persons shall access the tax authority's electronic portal to look up information about E-invoices serve management requirements and do not require paper invoices. Relevant agencies are responsible for using devices to access and look up electronic invoice data.

5. The Minister of Finance shall prescribe the form, management and use of electronic stamps; stipulating the lookup, provision and use of electronic invoice information; regulations on provision of electronic invoice information in case the invoice data cannot be looked up due to incidents or natural disasters affecting Internet access.

Article 94. Electronic vouchers

1. Electronic vouchers include vouchers and receipts presented in the form of electronic data issued by tax administration agencies or organizations responsible for tax withholding to taxpayers by electronic means when carry out tax procedures or other state budget revenues and other electronic documents and receipts.

2. The Government shall detail the types of electronic documents specified in this Article and the management and use of electronic documents.

Chapter XI #

PAYER INFORMATION #

Article 95. Taxpayer information system

1. Taxpayer information system means a collection of information and data about taxpayers collected, sorted, stored, exploited and used in accordance with this Law.

2. Taxpayer information is the basis for implementing tax administration, assessing and forecasting the situation, formulating tax policies, assessing taxpayers' compliance with law, and preventing and detecting tax violations. tax law violations.

Article 96. Building, collecting, processing and managing taxpayer information system

1. Tax administration agencies shall have to organize the construction, management and development of the database and technical infrastructure of the taxpayer information system and tax management information system; organize specialized units in charge of collecting, processing, synthesizing, analyzing information and forecasting, managing databases, and ensuring the maintenance and operation of taxpayer information systems and systems. tax management information system.

2. Tax administration agencies shall apply necessary professional measures to collect, exchange and process domestic and foreign information, and official information from tax administrations and competent authorities. overseas under international treaties to which the Socialist Republic of Vietnam is a signatory and international agreements related to tax and customs for use in tax administration.

3. Tax administration agencies shall coordinate with relevant agencies, organizations and individuals to exchange information and connect online.

4. The Minister of Finance shall detail the construction, collection, processing and management of the taxpayer information system.

Article 97. Taxpayers' responsibility in providing information

1. To provide fully, accurately, honestly and on time information in tax dossiers, information related to the determination of tax obligations at the request of tax administration agencies.

2. Provide information in writing or through network connection with information systems of tax administration agencies upon request.

Article 98. Responsibilities of organizations and individuals involved in providing taxpayer information

1. The following agencies are responsible for providing taxpayer information to tax administration agencies:

a) The agency issuing the investment registration certificate, enterprise registration certificate, establishment and operation license is responsible for providing information on the contents of the investment registration certificate, the registration certificate of investment business registration certificate, cooperative registration certificate, business registration certificate, practice license, establishment and operation license, certificate of change of business registration contents of organizations or individuals within 07 working days from the date of issuance and provide other information at the request of the tax authority;

b) The State Treasury provides information on the paid and refunded tax amounts of taxpayers.

2. The following agencies, organizations and individuals are responsible for providing information at the request of tax administration agencies:

a) The commercial bank shall provide the content of the transaction via the taxpayer's account and account balance within 10 working days from the date of receipt of the request of the tax authority;

b) The state management agency in charge of housing and land shall provide information on the current status of land use and home ownership of organizations, households, business households, individuals and business individuals;

c) Public security agencies provide and exchange information related to the fight against tax crimes; provide information on exit and entry and information on registration and management of means of transport;

d) Income-paying organizations and individuals are responsible for providing information on income payment and withholding tax amounts of taxpayers at the request of tax administration agencies;

dd) The state management agency in charge of commerce is responsible for providing information on the policies on management of exports, imports, and in-transit goods of Vietnam and abroad; information on market management.

3. Relevant ministries and branches are responsible for providing taxpayer information to tax administration agencies through online network connection, daily electronic data exchange through the taxpayer information system or through through the national one-stop portal.

4. Other agencies, organizations and individuals related to taxpayers are responsible for providing written information or electronic data of taxpayers at the request of tax administration agencies.

5. The Government shall detail this Article.

Article 99. Confidentiality of taxpayer information

1. Tax administration agencies, tax administration officials, former tax administration officials, agencies providing and exchanging information about taxpayers, and tax procedures service business organizations must keep secrets. keep taxpayers' information confidential as prescribed by law, except for the cases specified in Clause 2 of this Article and Article 100 of this Law.

2. To serve legal proceedings, inspection, examination and audit activities in case of written request, tax administration agencies are responsible for providing taxpayer information to the following agencies:

a) Investigation agency, Procuracy and Court;

b) State Inspector, State Audit;

c) Other State management agencies as prescribed by law;

d) Foreign tax administration agencies in accordance with international tax treaties to which the Socialist Republic of Vietnam is a contracting party.

Article 100. Disclosure of taxpayer information

1. Tax administration agencies may publicize taxpayer information in the following cases:

a) Tax evasion, failure to pay taxes and other state budget revenues on time; owe tax and other revenues belonging to the state budget;

b) Violating the tax law, affecting the tax payment rights and obligations of other organizations and individuals;

c) Failing to comply with the request of the tax authority as prescribed by law.

2. The Government shall detail this Article.

Chapter XII

ORGANIZATION OF BUSINESS OF CUSTOMS PROCEDURES AND TAX PROCEDURE SERVICES #

Article 101. Tax procedures service business organizations

1. Tax procedure service business organization (hereinafter referred to as tax agent) is an enterprise established and operating in accordance with the law on enterprises, performing services as agreed with with taxpayers.

2. Enterprises that are eligible to provide tax procedure services shall register with the Tax Departments of provinces and centrally run cities for a certificate of eligibility to provide tax procedures.

Article 102. Conditions for issuance of certificates of eligibility for business in tax procedure services

1. Being an enterprise established in accordance with law.

2. There are at least 02 people who are granted practice certificates of tax procedure service and work full-time at the enterprise.

Article 103. Issuance of certificates of eligibility for business in tax procedure services

1. An application for a certificate of eligibility for business in tax procedure services includes:

a) An application form for a certificate of eligibility for business in providing tax procedures;

b) A photocopy of the tax procedure practice certificate of the individual working at the enterprise;

c) A copy of the labor contract between the enterprise and the individual who has a certificate of tax procedure service practice.

2. Tax Departments of provinces and centrally run cities shall issue certificates of eligibility for business in tax procedure services to enterprises within 05 working days from the date of receipt of complete and valid dossiers. in case of refusal, it must reply in writing and clearly state the reasons therefor.

Article 104. Provision of tax procedures

1. Services provided by tax agents to taxpayers under contracts include:

a) Procedures for tax registration, tax declaration, tax payment, tax finalization, application for tax exemption, tax reduction, tax refund and other tax procedures on behalf of taxpayers;

b) Tax consulting services;

c) Accounting services for micro enterprises as prescribed in Article 150 of this Law. Micro-enterprises are defined in accordance with the law on supporting small and medium-sized enterprises.

2. Tax agents have the following rights and obligations:

a) Performing services with taxpayers as agreed in the contract;

b) Comply with the provisions of this Law, the tax law and other relevant laws in the practice of tax procedure service;

c) To take responsibility before law and to taxpayers for the service provided.

3. The Minister of Finance shall stipulate the management of business activities of service of carrying out tax procedures.

Article 105. Tax procedure service practice certificates

1. A person who is granted a tax procedure service practice certificate must have the following criteria:

a) Having full civil act capacity;

b) Possessing a university or higher degree in economics, finance, accounting, auditing or other majors as prescribed by the Minister of Finance;

c) Having worked in finance, accounting, auditing and tax for 36 months or more after graduating from university;

d) Pass the exam to obtain the certificate of tax procedure service practice.

The exam to obtain a practicing certificate for tax procedures includes tax law and accounting.

2. A person who holds an auditor's certificate or an accountant's certificate issued by a competent authority according to regulations may be granted a tax procedure service practice certificate without having to take the exam for a practicing certificate. tax service profession.

3. A person who holds a tax service practice certificate and works at a tax agent is called a tax agent. Tax agent staff must fully participate in the knowledge update program.

4. The following people are not allowed to work as tax agents:

a) Cadres, civil servants and public employees; officers, non-commissioned officers, professional soldiers, defense workers, defense officers; officers, non-commissioned officers, public security workers;

b) Persons who are banned from practicing tax, accounting or auditing services according to legally effective court judgments or decisions; the person is being examined for penal liability;

c) The person has been convicted of one of the crimes of infringing upon the economic management order related to taxation, finance and accounting but has not yet been expunged; people who are being applied the measure of administrative handling, education in communes, wards or townships, sent to compulsory education institutions, sent to compulsory detoxification establishments;

d) Persons sanctioned for administrative violations in tax administration, accounting or auditing which have not yet expired 06 months from the date of completion of the sanctioning decision in case of being subject to a warning or the time limit has not yet expired. 01 year from the date of completing the execution of the decision to sanction by other forms.

5. The Minister of Finance shall prescribe the organization of examinations and conditions for exemption from exam subjects; procedures for granting and revoking tax procedure service practice certificates; Updating knowledge of tax agent staff.

Article 106. Organizations providing customs clearance services

Organizations providing customs clearance services (hereinafter referred to as customs clearance agents) shall comply with the provisions of law on customs.

Chapter XIII

INSPECTION OF TAX AND INSPECTION OF TAXES #

Section 1. GENERAL PROVISIONS ON TAX INSPECTION, TAX INSPECTION

Article 107. Principles of tax inspection and tax inspection

1. Applying risk management in tax administration and applying information technology in tax inspection and tax inspection.

2. Comply with the provisions of this Law, other relevant law provisions and inspection and examination forms, order, procedures and tax examination dossiers as prescribed by the Minister of Finance.

3. Not obstructing the normal activities of taxpayers.

4. When conducting tax inspection or tax inspection at the taxpayer's office, the head of the tax administration agency must issue a decision on examination and inspection.

5. Tax examination and tax inspection aims to assess the completeness, accuracy and truthfulness of the contents of documents, information and dossiers that taxpayers have declared, submitted and presented to tax administration agencies. ; assess the taxpayer's compliance with tax laws and other relevant laws to handle tax in accordance with the law.

Article 108. Handling results of tax examination and tax inspection

1. Based on the tax inspection and tax inspection results, the head of the tax administration agency shall issue a decision on tax handling, recovery of the refunded tax amount in contravention of the provisions of the tax law, and penalties for violations. administrative violations on tax administration according to their competence or request competent persons to issue decisions on sanctioning administrative violations of tax administration. In case the administrative violation is clearly identified in the tax inspection or tax inspection record, the tax inspection or tax inspection record is determined as the administrative violation record.

2. In case tax inspection or tax inspection detects tax evasion with criminal signs, the tax administration agency shall transfer the dossier to a competent investigation agency for investigation in accordance with law; Tax administration agencies are responsible for coordinating with procedure-conducting agencies in investigating, prosecuting and adjudicating in accordance with law.

Section 2. TAX INSPECTION

Article 109. Tax examination at the head office of the tax authority

1. Tax examination at the head office of the tax authority shall be carried out by the tax authority for tax records as follows:

a) Tax examination at the head office of the tax authority is carried out on the basis of the taxpayer's tax records in order to assess the completeness and accuracy of information and documents in the tax file, and the compliance with the law. on taxpayers' taxes. Tax officials assigned the task of tax inspection based on the level of tax risks of tax records classified from information technology databases or as assigned by heads of tax agencies to analyze tax records. tax file according to the level of tax risk to propose a plan to inspect at the tax office's office or handle it according to the provisions of Clause 2 of this Article;

b) Tax examination at the headquarters of the customs authority is carried out in order to check, compare and compare the contents of the tax dossier with relevant information and documents, the provisions of the tax law, and the results. results of physical inspection of goods in case of necessity for exported or imported goods. In case of post-customs clearance inspection at the headquarters of the customs authority, it shall comply with the provisions of the law on customs.

2. The handling of tax inspection results at the head office of the tax authority is prescribed as follows:

a) In case of inspection during the course of customs procedures and detecting violations leading to tax shortage or tax evasion, the taxpayer must pay tax in full and be sanctioned according to the provisions of this Law and other provisions of law. relevant laws;

b) In case the tax dossier has contents to be clarified related to the payable tax amount, the exempted tax amount, the reduced tax amount, the tax amount still to be withheld, the tax amount to be refunded. If the tax is not collected, the tax administration agency shall notify and request the taxpayer to explain or supplement information and documents. If the taxpayer has explained and supplemented information and documents proving that the declared tax amount is correct, the tax dossier will be accepted; if there are not enough grounds to prove that the declared tax amount is correct, the tax administration agency shall request the taxpayer to make an additional declaration.

If the time limit expires according to the notice of the tax administration agency, but the taxpayer fails to explain or supplement information and documents, or fails to make additional tax declarations or makes incorrect explanation or additional declaration, the The head of the tax administration agency shall decide to fix the payable tax amount or issue a decision on tax inspection at the taxpayer's office or as a basis for formulating an inspection and examination plan according to the principles of risk management. risk in tax administration.

Article 110. Tax checks at taxpayers' offices

1. Tax examination at the taxpayer's office shall be carried out in the following cases:

a) In case the application is subject to pre-tax refund inspection; post-tax refund examination for dossiers eligible for tax refund first;

b) The case specified at Point b, Clause 2, Article 109 of this Law;

c) In case of post-customs clearance inspection at the headquarters of the customs declarant in accordance with the law on customs;

d) In case there are signs of law violation;

dd) In case selected according to the plan or thematic;

e) Cases at the recommendation of the State Audit, State Inspectorate, other competent agencies;

g) In case of division, separation, merger, consolidation, transformation of enterprise type, dissolution, operation termination, equitization, TIN deactivation, business location relocation and other cases Unscheduled inspection, inspection under the direction of competent authorities, except in case of dissolution or termination of operation where the tax authority is not required to make tax finalization as prescribed by law.

2. For the cases specified at Points dd, e and g, Clause 1 of this Article, the tax administration agency shall inspect the taxpayer's office no more than once a year.

3. Tax inspection decisions must be sent to taxpayers within 03 working days and announced within 10 working days from the date of signing. Before announcing the inspection decision, if the taxpayer can prove that the declared tax amount is correct and has fully paid the payable tax amount, the tax administration agency shall annul the tax inspection decision.

4. The order and procedures for tax examination are prescribed as follows:

a) Announcing tax examination decision when starting tax examination;

b) Compare the declared contents with accounting books, accounting vouchers, financial statements, tax risk analysis results, information data checked at the head office of tax authorities, relevant documents; assessment, the actual status within the scope and content of the tax inspection decision;

c) The inspection duration is determined in the inspection decision but must not exceed 10 working days at the taxpayer's office. The inspection period is counted from the date of publication of the inspection decision; in case the inspection scope is large and the contents are complicated, the person who has decided to inspect may extend the time limit once but not exceeding 01 working days at the taxpayer's office;

d) Make a tax inspection record within 05 working days from the date of expiration of the inspection time limit;

dd) Handle according to competence or request competent authorities to handle according to inspection results.

5. Cases of post-customs clearance inspection shall comply with the provisions of the law on customs.

Article 111. Taxpayers 'rights and obligations in tax examination at taxpayers' offices

1. Taxpayers have the following rights:

a) Refuse to check when there is no tax inspection decision;

b) Refusing to provide information and documents not related to the contents of tax examination; information and documents belonging to state secrets, unless otherwise provided for by law;

c) Receive the tax examination record and request the explanation of the contents of the tax examination record;

d) Reservation of opinions in tax examination minutes;

d) To lodge complaints, initiate lawsuits and request compensation for damage according to law provisions;

e) Denouncing law violations during the tax examination process.

2. Taxpayers have the following obligations:

a) To comply with tax examination decisions of tax administration agencies;

b) Provide timely, complete and accurate information and documents related to the inspection content at the request of the tax inspection team; be responsible before the law for the accuracy and truthfulness of the information and documents provided;

c) Sign the tax inspection record within 05 working days from the date of completion of the inspection;

d) Comply with recommendations in tax inspection records, conclusions and decisions on handling of tax inspection results.

Article 112. Tasks and powers of heads of tax administration agencies issuing tax examination decisions and tax administration officials in tax examination

1. Heads of tax administration agencies that issue tax inspection decisions have the following tasks and powers:

a) To direct the implementation of the contents and time limits stated in tax examination decisions;

b) Apply the measures specified in Article 122 of this Law;

c) Extension of time limit for inspection;

d) Deciding on tax handling, sanctioning administrative violations according to its competence or recommending competent persons to conclude and issue decisions on sanctioning administrative violations in tax administration;

d) Settle complaints and denunciations according to their competence.

2. Tax administration officers, when conducting tax inspection, have the following duties and powers:

a) To comply with the contents and time limits stated in tax examination decisions;

b) Request taxpayers to provide information and documents related to tax inspection contents;

c) Make a tax inspection record; report inspection results to the person who has issued the tax inspection decision and take responsibility for the accuracy, truthfulness and objectivity of such minutes and reports;

d) Sanction administrative violations according to their competence or propose to competent persons to make conclusions and decisions on handling of tax violations.

Section 3. TAX INSPECTION

Article 113. Cases of tax inspection

1. When there are signs of tax law violations.

2. To settle complaints and denunciations or take anti-corruption measures.

3. At the request of tax administration on the basis of the results of risk classification in tax administration.

4. At the recommendation of the State Auditor, conclusions of the State Inspectorate and other competent agencies.

Article 114. Tax inspection decision

1. Heads of tax administration agencies at all levels are competent to issue tax inspection decisions.

2. A tax inspection decision must have the following main contents:

a) Legal grounds for tax inspection;

b) Subjects, contents, scope and tasks of tax inspection;

c) Time limit for conducting tax inspection;

d) Head of tax inspection team and members of tax inspection team.

3. Within 03 working days from the date of signing, the tax inspection decision must be sent to the inspected subject.

4. Tax inspection decisions must be announced within 15 days from the date of issuance of tax inspection decisions.

Article 115. Time limit for tax inspection

1. The time limit for tax inspection shall comply with the provisions of the Law on Inspection. The duration of an inspection is counted as the time to conduct the inspection at the taxpayer's office from the date of publication of the inspection decision to the date of completion of the inspection at the taxpayer's office.

2. In case of necessity, tax inspection decision issuers shall extend the tax inspection time limit according to the provisions of the Law on Inspection. The extension of the tax inspection time limit shall be decided by the inspection decision issuer.

Article 116. Duties and powers of tax inspection decision makers

1. Tax inspection decision issuers have the following tasks and powers:

a) Direct, inspect and supervise the tax inspection team to strictly comply with tax inspection contents and decisions;

b) Request the inspected subjects to provide information, documents, written reports and explanations on issues related to tax inspection contents; request agencies, organizations and individuals to have information and documents related to the contents of tax inspection to provide such information and documents;

c) Requesting expertise on issues related to tax inspection contents;

d) Temporarily suspend or propose a competent person to suspend employment when deeming that such employment causes serious damage to the interests of the State, and the lawful rights and interests of agencies, organizations and individuals;

d) To decide on handling according to its competence or to recommend competent persons to handle inspection results, to urge the implementation of tax inspection handling decisions;

e) To settle complaints and denunciations related to the responsibilities of the head of the tax inspection team and other members of the tax inspection team;

g) Suspend or change the head of the inspection team or members of the inspection team when they fail to meet the inspection requirements and tasks or commit violations of law or when detecting that the head of the inspection team or members of the inspection team the inspection is related to the inspected object or for other objective reasons, it is impossible to perform the inspection task;

h) Conclusion on tax inspection contents;

i) Transfer the case file of the law violation to the investigating agency when detecting signs of a crime, and at the same time notify in writing the same-level procuracy;

k) Apply the measures specified in Articles 121, 122 and 123 of this Law;

l) Request the credit institution where the inspected subject has an account to freeze such account to serve the inspection when there are grounds to believe that the inspected subject has dispersed assets and failed to comply with a decision on money recovery. , property of heads of state inspection agencies, heads of agencies assigned to perform the specialized inspection function or heads of state management agencies.

2. When performing the tasks and powers specified in Clause 1 of this Article, tax inspection decision issuers must take responsibility before law for their decisions.

Article 117. Duties and powers of tax inspection team leaders and tax inspection team members

1. The head of the tax inspection team has the following tasks and powers:

a) Organize and direct tax inspection team members to strictly comply with tax inspection decisions;

b) To recommend the inspection decision issuer to apply measures within the tasks and powers of the inspection decision issuer in accordance with the law on inspection to ensure the performance of assigned tasks;

c) Request inspected subjects to present their practice licenses, business registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, investment registration certificates, and business registration certificates. establish and operate and provide information, documents, written reports and explanations on issues related to tax inspection contents;

d) Make a record on the violation of the inspected subject;

dd) Inventory of assets related to inspection contents of inspected subjects;

e) Requesting other agencies, organizations and individuals that have information and documents related to inspection contents to provide such information and documents;

g) To request competent persons to temporarily seize money, objects, or permits for illegal use when deeming it necessary to immediately prevent law violations or to verify circumstances as evidence for conclusion and handling of illegal activities. ;

h) Decide to seal documents of inspected subjects when there are grounds to believe that there is a violation of law;

i) Temporarily suspend or propose a competent person to suspend employment when deeming that such employment causes serious damage to the interests of the State, and the lawful rights and interests of agencies, organizations and individuals;

k) Request the credit institution where the inspected subject has an account to freeze such account to serve the inspection when there are grounds to believe that the inspected subject has committed acts of asset dispersal;

l) Sanction administrative violations according to the provisions of law;

m) Report to tax inspection decision issuers on inspection results and take responsibility for the accuracy, truthfulness and objectivity of such reports;

n) Apply measures specified in Article 122 of this Law.

2. Tax inspection team members have the following tasks and powers:

a) Perform tasks as assigned by the head of the tax inspection team;

b) To request inspected subjects to provide information, documents, report in writing and explain matters related to inspection contents; request agencies, organizations and individuals with information and documents related to inspection contents to provide such information and documents;

c) To recommend the inspection team leader to apply measures within the tasks and powers of the inspection team leader as prescribed in Clause 1 of this Article to ensure the performance of the assigned tasks;

d) Proposals to handle issues related to tax inspection contents;

dd) Report the results of performance of assigned tasks to the head of the tax inspection team, take responsibility before law and the head of the inspection team for the accuracy, truthfulness and objectivity of the reported content.

Article 118. Rights and obligations of tax inspection subjects

1. Tax inspection subjects have the following rights:

a) Explanation of issues related to tax inspection contents;

b) Complain about decisions and acts of inspection decision issuers, inspection team heads and members of inspection teams during the inspection process; complaints about inspection conclusions, post-inspection handling decisions in accordance with the law on complaints; pending the settlement of the complaint, the complainant must still implement those decisions;

c) Receive a tax inspection record and request an explanation of the tax inspection record;

d) Refuse to provide information and documents unrelated to tax inspection contents, information and documents classified as State secrets, unless otherwise provided for by law;

d) To claim compensation according to law provisions;

e) Denunciation of illegal acts of the head of the tax administration agency, the head of the tax inspection team and members of the tax inspection team according to the provisions of law.

2. Tax inspection subjects have the following obligations:

a) To comply with tax inspection decisions;

b) Provide timely, complete and accurate information and documents at the request of inspection decision-makers, inspection team leaders and members of the inspection team and take responsibility before law for the integrity of the inspection team. accuracy and truthfulness of the information and documents provided;

c) To comply with tax inspection requests, recommendations, conclusions and handling decisions of inspection decision issuers, inspection team heads, members of inspection teams and competent state agencies;

d) Sign the inspection record.

Article 119. Conclusion of tax inspection

1. Not later than 15 days from the date of receipt of the tax inspection result report, unless the inspection conclusion must wait for the professional conclusion of the competent agency or organization or the person issuing the inspection decision. tax must have a written tax inspection conclusion. A tax inspection conclusion must have the following main contents:

a) Evaluating the implementation of tax laws by the inspected subjects within the contents of tax inspection;

b) Conclusion on the content of tax inspection;

c) Clearly identify the nature and extent of the violation, causes and responsibilities of the agency, organization or individual committing the violation;

d) Handling according to their competence or proposing competent persons to handle administrative violations according to law provisions.

2. During the process of making written conclusions and handling decisions, the person who issues the inspection decision has the right to request the head of the inspection team and members of the inspection team to report and request the inspected subject to give explanations for clarification. add necessary issues for making conclusions and handling decisions.

Article 120. Re-inspection in tax inspection activities

1. Competence to decide on re-inspection of cases which have been concluded but detected signs of law violation are prescribed as follows:

a) The Chief Inspector of the Ministry of Finance shall decide to re-inspect the case which has been concluded by the General Director to fall within the scope and competence of the State management of the Ministry of Finance when assigned by the Minister of Finance;

b) The Director General of the General Department decides to re-inspect the case which has been concluded by the Director of the General Department;

c) The Director of the Department decides to re-inspect the case which has been concluded by the Director of the Sub-Department of the Department;

d) The decision on re-inspection includes the contents specified in Article 114 of this Law. Within 03 working days from the date of signing the re-inspection decision, the re-inspection decision issuer must send the re-inspection decision to the inspected subjects. The re-inspection decision must be announced within 15 days from the date of signing and must be recorded in writing by the inspection team.

2. The re-inspection shall be carried out when there is one of the following grounds:

a) There is a serious violation of the order and procedures during the inspection;

b) There is a mistake in the application of law when making inspection conclusions;

c) The content of the inspection conclusion is not consistent with the evidence collected during the inspection or there are signs of high risk according to the risk assessment criteria through risk analysis and assessment;

d) The person who issued the inspection decision, the head of the inspection team, or the members of the inspection team intentionally falsified the case file or intentionally made illegal conclusions;

dd) There are signs of serious law violations by the inspected subjects that have not been fully detected through the inspection.

3. The statute of limitations for re-inspection and the time limit for re-inspection are prescribed as follows:

a) The statute of limitations for re-inspection is 02 years from the date of signing the inspection conclusion;

b) The time limit for re-inspection shall comply with the provisions of Article 115 of this Law.

4. When conducting re-inspection, inspection decision issuers, inspection team heads and inspection team members shall perform the tasks and exercise their powers as prescribed in Articles 116 and 117 of this Law.

5. Re-inspection conclusions and publicity of re-inspection conclusions are prescribed as follows:

a) The re-inspection conclusion shall comply with Article 119 of this Law. Contents of re-inspection conclusions must clearly define the nature and extent of violations, causes and responsibilities of agencies, organizations and individuals that have conducted inspection, make inspection conclusions and propose handling measures. .

Within 15 days from the date of signing the re-inspection conclusion, the person who issues the re-inspection decision must send the re-inspection conclusion to the head of the state management agency at the same level, the superior state inspection agency;

b) The publicity of re-inspection conclusions shall comply with the provisions of the law on inspection.

Section 4. MEASURES TO APPLY IN TAX INSPECTION IN CASE OF SIGNS OF TAX evading

Article 121. Collection of information related to tax evasion

1. Heads of tax administration agencies have the right to request agencies, organizations and individuals with information related to acts of tax evasion to provide information in writing or give direct answers.

2. In case of a written request for information provision, the agency, organization or individual shall provide the information with the correct content, time limit, and address requested and take responsibility for its accuracy. , truthfulness of the information provided; In case it is not possible to provide it, it must reply in writing and clearly state the reason.

3. In the case of a request for information by direct reply, the person requested to provide information must be present at the time and place stated in the document to provide information according to the requested content and take responsibility for the accuracy and truthfulness of the information provided; In case it is not possible to be present, the provision of information shall be made in writing.

During the process of information collection by direct answers, members of the inspection team must make working minutes and be recorded and recorded publicly.

Article 122. Temporary seizure of documents and exhibits related to acts of tax evasion

1. Heads of tax administration agencies, heads of tax inspection teams shall decide to temporarily seize documents and exhibits related to acts of tax evasion.

2. The temporary seizure of documents and exhibits related to acts of tax evasion is applied when it is necessary to verify the facts as a basis for a decision to immediately handle or stop the act of tax evasion.

3. During the tax inspection process, if the inspected subjects show signs of dispersing or destroying documents and exhibits related to tax evasion, the head of the tax inspection team on duty may temporarily seize the assets. material, that exhibits. Within 24 hours after temporarily seizing documents and material evidences, the head of the tax inspection team must report to the head of the tax administration agency for issuing a decision on temporary seizure of documents and material evidences; within 08 working hours after receiving the report, the competent person must consider and issue a decision on custody. In case the competent person does not agree with the temporary seizure, the head of the tax inspection team must return documents and exhibits within 08 working hours from the time the competent person disagrees.

4. When temporarily seizing documents and exhibits related to acts of tax evasion, the head of the tax inspection team must make a record of temporary seizure. The minutes of temporary seizure must clearly state the names, quantity and types of documents and material evidences to be seized; signatures of the person making the temporary seizure, the person managing the documents and exhibits of violation. The person who issues the custody decision shall have to preserve the temporarily seized documents and exhibits and take responsibility before the law if the documents and exhibits are lost, sold, swapped or damaged.

In case documents and exhibits need to be sealed, the sealing must be carried out right in front of the person having the documents and exhibits; if the person with documents and material evidences is absent, the sealing must be carried out in front of the representative of the family or the representative of the organization and the representative of the commune-level government, as witnesses.

5. Exhibits being Vietnamese currency, foreign currency, gold and silver, precious stones, precious metals and objects subject to special management must be preserved in accordance with law; If the material evidences are perishable goods and articles, the person who issues the temporary seizure decision must make a record and organize the sale immediately to avoid loss; The collected money must be deposited into a custody account opened at the State Treasury to ensure the full collection of tax, late payment interest and fines.

6. Within 10 working days from the date of temporary seizure, the person who issues the temporary seizure decision must handle the seized documents and material evidence according to the measures in the handling decision or return it to the individual or organization if the form of confiscation is not applied to documents and material evidences which are temporarily seized. The time limit for temporary seizure of documents and exhibits may be extended for complicated cases requiring verification, but must not exceed 60 days from the date of temporary seizure of documents and exhibits. The extension of time limit for temporary seizure of documents and material evidences must be decided by the competent person specified in Clause 1 of this Article.

7. The tax administration agency must deliver 01 copy of the decision on temporary seizure, the record on custody, the decision on handling of documents and exhibits related to the act of tax evasion to the organization or individual whose documents and material evidences are confiscated. custody.

Article 123. Searching of places where documents and exhibits related to tax evasion are hidden

1. Heads of tax administration agencies shall decide to search places where documents and exhibits related to tax evasion are hidden. In case the place where documents and exhibits related to tax evasion are hidden is a place of residence, the written consent of a competent person must be obtained as prescribed by law.

2. Searching of places where documents and exhibits are hidden shall be conducted when there are grounds for hiding documents and exhibits related to acts of tax evasion.

3. When searching a place where documents and exhibits are hidden, the owner of the place being searched and witnesses must be present. In case the owner of the place being searched is absent and the search cannot be delayed, a representative of the commune-level administration and 02 witnesses must be present.

4. Do not search the place where documents and exhibits related to tax evasion are hidden at night, on public holidays and on New Year's Day, when the owner of the place being searched has filial piety or pleasure, except in the case of a crime in the act of being caught red-handed. and must clearly state the reason in the minutes.

5. All cases of searching places where documents and exhibits related to tax evasion are hidden must be decided in writing and recorded in writing. The decision and minutes on the search of the place where documents and exhibits are hidden must be handed over to the owner of the place being searched.

Chapter XIV

IMPLEMENTATION OF ADMINISTRATIVE DECISIONS ON TAX MANAGEMENT #

Article 124. Cases of forced execution of administrative decisions on tax administration

1. Taxpayers have tax debts more than 90 days from the expiration of the prescribed payment time limit.

2. Taxpayers have tax arrears when the tax payment extension time limit expires.

3. Taxpayers with tax debt have acts of spreading property or running away.

4. Taxpayers who fail to comply with decisions on sanctioning administrative violations of tax administration within the time limit specified in decisions on sanctioning administrative violations of tax administration, unless the execution of decisions is postponed or temporarily suspended. sanctioning.

5. Tax coercive measures have not been taken in case the taxpayer is frozen the tax owed by the tax authority during the debt freeze period; no late payment interest in accordance with this Law; may pay tax arrears in installments within a period not exceeding 12 months from the beginning of the tax enforcement period.

The gradual payment of tax arrears shall be considered by the head of the agency directly managing the taxpayer on the basis of the taxpayer's request and must be guaranteed by a credit institution. The Minister of Finance shall stipulate the number of installments and dossiers and procedures for the installment payment of tax arrears.

6. Failing to take coercive measures against taxpayers who owe customs fees and charges for goods and vehicles in transit.

7. The individual who is the legal representative of the taxpayer must fulfill the tax payment obligation of the enterprise that is being forced to execute an administrative decision on tax administration before leaving the country and may be subject to suspension of exportation. scene according to the provisions of the law on exit and entry.

Article 125. Measures for enforcement of administrative decisions on tax administration

1. Measures to enforce enforcement of administrative decisions on tax administration include:

a) Deduct money from accounts of subjects subject to enforcement of administrative decisions on tax administration at the State Treasury, commercial banks or other credit institutions; accounts frozen;

b) Deducting a part of salary or income;

c) Stop carrying out customs procedures for exported and imported goods;

d) Stop using invoices;

dd) Distraint assets, auction the distrained assets in accordance with law;

e) Collect money and other properties of subjects subject to enforcement of administrative decisions on tax administration, which are held by other agencies, organizations or individuals;

g) Revocation of enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, and practice license.

2. Measures to coerce enforcement of administrative decisions on tax administration specified in Clause 1 of this Article shall cease to be effective from the time the tax arrears is fully remitted into the state budget.

3. The application of measures to enforce enforcement of administrative decisions on tax administration shall be implemented as follows:

a) With respect to the coercive measures specified at Points a, b and c, Clause 1 of this Article, based on the actual situation, the tax administration agency shall apply appropriate coercive measures;

b) With regard to the coercive measures specified at Points d, dd, e and g, Clause 1 of this Article, if the first coercive measure cannot be applied, the tax authority shall switch to the application of coercive measures. the latter;

c) In case the decision on enforcement of a number of measures has not yet expired but is not effective, but the tax administration agency has sufficient information and conditions, the previous coercive measure or the previous enforcement measure shall be applied. further coercion specified in Clause 1 of this Article.

Article 126. Competence to decide on enforcement of administrative decisions on tax administration

1. The head of the tax administration agency, the director of the Anti-smuggling and Investigation Department under the General Department of Customs, and the director of the Post-Clearance Inspection Department have the authority to issue decisions on the application of measures to enforce enforcement of administrative decisions. on tax administration specified at Points a, b, c, d, dd and e, Clause 1, Article 125 of this Law.

2. The revocation of the enterprise registration certificate, business registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, practice license The provisions of Point g, Clause 1, Article 125 of this Law shall comply with the provisions of law.

Article 127. Decisions on enforcement of administrative decisions on tax administration

1. A decision on enforcement of an administrative decision on tax administration includes the following main contents:

a) Date, month and year of the decision;

b) Grounds for making the decision;

c) The decision maker;

d) Name, address and tax identification number of the taxpayer subject to enforcement of an administrative decision on tax administration;

dd) Reasons for enforcement of administrative decisions on tax administration;

e) Measures to enforce enforcement of administrative decisions on tax administration;

g) Time and place of implementation;

h) The agency in charge, the agency coordinating the implementation of decisions on enforcement of administrative decisions on tax administration.

2. The decision on enforcement of an administrative decision on tax administration must be sent to the subject subject to enforcement, the immediate superior tax administration agency and relevant organizations and individuals; in case of being eligible to conduct electronic transactions in the field of tax administration, the enforcement decision shall be sent electronically and updated on the electronic portal of the tax authority; In case of coercion by means specified at Point dd, Clause 1, Article 125 of this Law, the coercive decision must be sent to the chairperson of the commune-level People's Committee where the enforcement of the administrative decision on administrative management is implemented. tax before implementation.

3. The enforcement decision takes effect within 01 year from the date of its issuance; In case of coercion by the measure of deducting money from the account or freezing the account of the subject of coercion, it shall take effect within 30 days from the date of issuance of the decision.

Article 128. Responsibilities for organizing the enforcement of decisions on enforcement of administrative decisions on tax administration

1. The person who issued the decision on enforcement of an administrative decision on tax administration shall have to organize the implementation of the decision on enforcement of the administrative decision on tax administration.

2. Commune-level People's Committees of localities where subjects subject to enforcement of administrative decisions on tax administration are responsible for directing agencies to coordinate with tax administration agencies in implementing enforcement of decisions. administrative regulations on tax administration.

3. The People's Public Security Forces are responsible for protecting security, ensuring social order and safety, and assisting tax administration agencies in the process of enforcing tax administrative decisions when available. at the request of the decision maker to enforce the administrative decision on tax administration.

Article 129. Coercive measures by means of deducting money from accounts, freezing accounts of subjects subject to enforcement of administrative decisions on tax administration

1. Measures of deducting money from accounts, freezing accounts applied to subjects subject to enforcement of administrative decisions on tax administration with deposits at State Treasuries, commercial banks and credit institutions other uses.

2. When receiving decisions on enforcement of administrative decisions on tax administration, the State Treasury, commercial banks and other credit institutions are responsible for deducting the amount stated in the decision on enforcement of the decision. administrative decision on tax administration from the account of the subject subject to enforcement of the administrative decision on tax administration and transferred to the state budget account at the State Treasury, and at the same time notify in writing to the State Treasury. the person who issued the decision on enforcement of the administrative decision on tax administration and the subjects subject to the enforcement of the administrative decision on tax administration knew.

3. When the decision on enforcement of an administrative decision on tax administration has expired but the State Treasury, commercial bank or other credit institution have not yet fully deducted tax according to the decision on enforcement of the decision. administrative decisions on tax administration, they must notify in writing the issuers of decisions on enforcement of administrative decisions on tax administration.

4. Within the effective time of the decision on enforcement of the administrative decision on tax administration, if there is a balance in the account of the subject subject to enforcement of the administrative decision on tax administration, the State Treasury still has a balance. countries, commercial banks and other credit institutions that fail to deduct money from subjects subject to enforcement of administrative decisions on tax administration to remit into the state budget under decisions on enforcement of decisions. tax administration shall be administratively sanctioned according to the provisions of Chapter XV of this Law.

5. The Government shall detail this Article.

Article 130. Forced by a partial deduction of wages or income

1. The measure of withholding part of salary or income is applied to taxpayers who are forced to execute an administrative decision on tax administration who are working under a payroll or contract for 06 months or more or are currently entitled to retirement benefits, incapacitated.

2. The rate of deduction of salary, retirement allowance or loss of strength for an individual is not lower than 10% and not more than 30% of the total monthly salary and allowance of that individual; for other incomes, the deduction rate is based on actual income, but must not exceed 50% of total income.

3. Employers and agencies that are managing wages or incomes of subjects subject to enforcement of administrative decisions on tax administration have the following responsibilities:

a) Deduct part of the salary or income of the subject subject to enforcement of an administrative decision on tax administration and transfer the deducted amount to the state budget account at the State Treasury according to the contents stated in the statement. in the decision on enforcement of the administrative decision on tax administration from the latest salary or income payment period until the full amount of tax owed under the decision on enforcement of the administrative decision on management is deducted. tax, and at the same time notify the enforcement decision maker and the subject subject to enforcement;

b) In case the tax arrears have not been fully deducted under the enforcement decision but the labor contract of the subject of coercion is terminated, the agency or organization that employs the employer must notify the issuer of the decision on enforcement. enforcement of administrative decisions on tax administration within 05 working days from the date of termination of the labor contract;

c) The agency or organization that is managing the salary or income of the subject subject to enforcement of an administrative decision on tax administration deliberately fails to implement the decision on enforcement of the administrative decision. on tax administration, they shall be administratively sanctioned according to the provisions of Chapter XV of this Law.

4. The Government shall detail this Article.

Article 131. Coercive measures to stop customs procedures for exported and imported goods

1. The head of the customs office where the taxpayer has overdue tax arrears must notify at least 05 working days before the date of application of the measure of stopping customs procedures for exported or imported goods.

2. The measure of stopping customs procedures shall not be applied in the following cases:

a) Exported goods are tax-exempt, non-taxable or have an export tax rate of 0%;

b) Goods imported or exported in direct service of national defense and security, prevention and control of natural disasters, epidemics, and emergency relief; humanitarian aid, non-refundable aid.

3. The Government shall detail this Article.

Article 132. Coercive measures to stop using invoices

1. When taking measures to coercively stop using invoices, tax administration agencies must publicize them on their electronic portals and on mass media within 24 hours.

2. The Government shall detail this Article.

Article 133. Forced enforcement by property distraint and auction of distrained properties

1. The measure of property distraint shall not be applied in case the individual taxpayer is undergoing medical treatment at a medical examination and treatment establishment established in accordance with law.

2. The value of the subject's distrained property is equivalent to the tax amount stated in the enforcement decision and the expenses for organizing the enforcement.

3. The following assets shall not be distrained:

a) Medicinal drugs, food and food serving essential needs of subjects subject to enforcement of administrative decisions on tax administration and their families;

b) Working tools;

c) Single houses and essential daily necessities for subjects subject to enforcement of administrative decisions on tax administration and their families;

d) Worship items; relics, medals, medals and certificates of merit;

e) Assets in service of defense and security.

4. Within 30 days from the date of property distraint, if the subject subject to enforcement of an administrative decision on tax administration fails to fully pay the tax arrears, the tax authority shall be entitled to auction the declared property. margin to collect the tax owed.

5. The Government shall detail this Article.

Article 134. Coercion by collecting money and other properties of the subject of coercion held by other agencies, organizations or individuals

1. The coercive collection of money and other properties of the subject of coercion held by other agencies, organizations or individuals (hereinafter referred to as third parties) shall be applied when the tax administration agencies have grounds to determine that a third party owes or holds money and other assets of the subject of enforcement.

2. Principles of collecting money and other properties of the subject of coercion from a third party are prescribed as follows:

a) A third party that has a due debt to pay to the subject subject to coercion or keeps money and other properties of the subject subject to enforcement shall be responsible for paying tax debt on behalf of the subject subject to enforcement;

b) In case other money and assets of the enforced party are held by a third party as a subject of secured transactions or in the case of bankruptcy settlement, the collection of money and other assets from the third party three are done in accordance with the law;

c) The third party's money amount remitted into the state budget instead of the enforced party shall be determined as the sum of money already paid to the enforced subject.

3. Responsibilities of a third party who owes or holds money and other assets of the subject of coercion are specified as follows:

a) To provide tax administration agencies with information on debts or other amounts and assets currently held by the subjects subject to enforcement, clearly stating the amount of money, the time limit for debt payment and the type of property , number of assets, property status;

b) Upon receiving a written request from the tax administration agency, it is not allowed to transfer money or other assets to the subject of enforcement until the tax payment obligation is fulfilled or the property is transferred to the tax authority. tax for conducting asset auction procedures;

c) In case the request of the tax authority cannot be fulfilled, a written explanation must be given to the tax authority within 05 working days from the date of receipt of the written request of the tax authority. tax administration;

d) Agencies, organizations and individuals that have debts or hold money and other assets of subjects subject to enforcement of administrative decisions on tax administration fail to pay the coerced tax amounts in within 15 days from the date of receipt of the request of the tax administration agency, it shall be considered as a tax debtor of the State and subject to the coercive measures specified in Clause 1, Article 125 of this Law.

4. The Government shall detail this Article.

Article 135. Coercive measures by revocation of enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses , license to practice

1. Heads of tax administration agencies are responsible for sending written requests to competent state management agencies to revoke business registration certificates, business registration certificates, and registration certificates. cooperative, investment registration certificate, establishment and operation license, practice license.

2. When taking the coercive measure specified in this Article, the competent state management agency must publicly announce it on the mass media.

3. The Government shall detail this Article.

Chapter XV

PENALTIES FOR ADMINISTRATIVE VIOLATIONS ON TAX MANAGEMENT #

Section 1. GENERAL PROVISIONS

Article 136. Principles of sanctioning administrative violations in tax administration

1. The sanctioning of administrative violations on tax administration shall comply with the provisions of the law on tax administration and the law on handling of administrative violations.

2. Administrative violations of using illegal invoices, illegal use of invoices or using invoices in contravention of regulations leading to tax shortage or tax evasion shall not be sanctioned for administrative violations on invoices. be sanctioned for administrative violations on tax administration.

3. The maximum fine level for acts of making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced, refunded or non-collected tax amounts, and acts of tax evasion comply with this Law.

4. For the same act of administrative violation on tax administration, the fine level for organizations is equal to twice the fine level for individuals, minus the fine level for acts of making false declarations leading to a lack of money. tax payable or increase the amount of tax exempted, reduced, refunded, not collected, acts of tax evasion.

5. In case taxpayers are assessed tax according to the provisions of Articles 50 and 52 of this Law, depending on the nature and seriousness of their violations, they may be sanctioned for administrative violations of tax administration according to regulations. provisions of this Law.

6. A competent person on official duty who detects an administrative violation in tax administration shall make a record of administrative violation as prescribed. In case the taxpayer registers for tax, submits the tax return, and submits the electronic tax finalization, if the notification of receipt of the tax registration dossier, tax declaration dossier, and tax finalization dossier by electronic method clearly identifies the If taxpayers commit administrative violations of tax administration, this notice is the record of administrative violations as the basis for issuing sanctioning decisions.

7. In case of violating the law on tax administration to the point of having to be examined for penal liability, the criminal law provisions shall apply.

Article 137. Statute of limitations for sanctioning administrative violations in tax administration

1. For acts of violating tax procedures, the statute of limitations for sanctioning is 02 years from the date of committing the violation.

2. For acts of tax evasion not yet serious enough to prosecute for penal liability, acts of making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced, refunded or non-collected tax amounts, the statute of limitations for sanctioning is 05 years from the date of committing the violation.

3. Past the statute of limitations for sanctioning administrative violations of tax administration, taxpayers will not be sanctioned but still have to fully pay the insufficient tax amount, evaded tax amount, tax amount exempted, reduced, refunded or not collected. Incorrect, late money is paid into the state budget within 10 years or more from the date of detecting violations. In case the taxpayer fails to register for tax, he/she must fully pay the insufficient tax amount, evaded tax amount, and late payment interest for the entire period from the date of detecting violations.

Article 138. Sanctioning forms, fine levels and remedial measures

1. Sanctions for administrative violations of tax administration include:

a) Warning;

b) Fine.

2. The fine levels in the sanctioning of administrative violations on tax administration are prescribed as follows:

a) The maximum fine levels for acts specified in Article 141 of this Law comply with the law on handling of administrative violations;

b) A fine of 10% on the understated tax amount or the increased declared tax amount in the case of tax exemption, reduction, refund or non-collection, for the acts specified at Point a, Clause 2, Article 142 of this Decree. This Law;

c) A fine of 20% on the understated tax amount, payable tax amount or increased tax amount in case of tax exemption, reduction, refund or non-collection, for the acts specified in Clause 1 and Point b, c Clause 2 Article 142 of this Law;

d) A fine of from 01 to 03 times the evaded tax amount, for the acts specified in Article 143 of this Law.

3. Remedial measures in sanctioning of administrative violations on tax administration include:

a) Forcible payment of evaded or underpaid tax amounts;

b) Forcible payment of improperly exempted, reduced, refunded or non-collected tax amounts.

4. The Government shall detail this Article.

Article 139. Competence to impose penalties for administrative violations in tax administration

1. The power to impose penalties for administrative violations against tax procedures complies with the law on handling of administrative violations.

2. The head of the tax administration agency, the director of the Anti-smuggling and Investigation Department under the General Department of Customs has the authority to issue decisions on sanctioning of administrative violations for the acts specified in Articles 142, 143, 144 and 145 of this Law.

3. The Government shall detail this Article.

Article 140. Exemption from fines for tax administration violations

1. Taxpayers who are fined for administrative violations in tax administration and suffer damage in the event of force majeure specified in Clause 27, Article 3 of this Law shall be exempt from fines. The maximum total amount of fines shall not exceed the value of damaged property or goods.

2. Tax administration fines shall not be exempted for cases where the decision on sanctioning administrative violations on tax administration has been completed by tax administration agencies or competent state agencies.

3. The Government shall detail this Article.

Section 2. ADMINISTRATIVE VIOLATIONS ON TAX MANAGEMENT

Article 141. Acts of violating tax procedures

1. Acts of violating tax procedures include:

a) Acts of violation on tax registration deadlines; time limit for notification of changes in information in tax registration;

b) Acts of violating the deadline for submitting tax declaration dossiers within 90 days from the date of expiration of the time limit for submitting tax declaration dossiers or the date of expiration of the extension of time limit for submission of tax declaration dossiers according to the provisions of this Law;

c) Acts of violating the deadline for submitting tax declaration dossiers within the period from the deadline for submitting customs declarations to before the date of handling unclaimed goods in accordance with the Customs Law;

d) Acts of false declaration, incomplete declaration of information in the tax file but does not lead to a lack of tax payable or an increase in the tax amount exempted, reduced, refunded or not collected, except for cases where the taxpayer additional declaration within the prescribed time limit;

dd) Violations against regulations on provision of information related to tax liability determination;

e) Acts of violation against regulations on the implementation of decisions on tax inspection, tax inspection, enforcement of administrative decisions on tax administration.

2. Not sanctioning administrative violations of tax administration for violations of tax procedures in the following cases:

a) Taxpayers are entitled to an extension of time to file tax returns;

b) The individual who directly finalizes personal income tax is late in submitting the personal income tax finalization dossier, but incurs a refundable tax amount;

c) Business households and individuals have been taxed according to the provisions of Article 51 of this Law.

3. The Government shall detail this Article.

Article 142. Acts of making false declarations leading to a lack of payable tax amounts or an increase in the exempted, reduced, refunded or non-collected tax amounts

1. Acts of false declaration leading to a lack of payable tax amounts or an increase in the exempted, reduced or refunded tax amounts, including:

a) Declaring wrong tax bases or withholding tax amounts or wrongly identifying cases eligible for tax exemption, reduction or refund, leading to a lack of payable tax amounts or an increase in exempted, reduced or refunded tax amounts, but economic services have been fully reflected on the accounting book system, on legal invoices and documents;

b) The taxpayer has made a dossier to determine the market price or made a declaration of related-party transactions, but the tax administration agency or competent authority, upon inspection and examination, concludes that the inspection and examination data different from the declared data of the taxpayer, leading to a lack of payable tax amount or an increase in the amount of tax exempted, reduced or refunded;

c) Using illegal invoices or vouchers, illegally using invoices to record the value of purchased goods or services, which reduces the payable tax amount or increases the exempted or reduced tax amount, but the buyer of goods or services using illegal invoices or documents proves that the seller's fault in using illegal invoices belongs to the seller.

2. Taxpayers make false declarations leading to a lack of payable tax amounts or an increase in tax amounts exempted, reduced, refunded or not collected for exported and imported goods but not in the cases specified in Clause 6 and Clause 7, Article 143 of this Law, apart from having to make additional declarations and fully pay tax and late payment interest, taxpayers will also be sanctioned for administrative violations of tax administration in the following cases:

a) Taxpayers self-discovery and make additional declarations after the customs authority notifies the direct inspection of customs dossiers for goods undergoing customs procedures or after 60 days from the date of notification. and before the customs authority decides to carry out post-customs clearance inspection, inspection of goods already cleared;

b) The customs authority detects it during customs procedures; discovered during the inspection of goods that have been cleared, inspected after customs clearance and that violating individuals and organizations have voluntarily remedied the consequences by paying the full amount of tax payable as prescribed;

c) The case is not specified at Points a and b of this Clause and the violating individual or organization has voluntarily remedied the consequences by fully paying the payable tax amount.

3. Taxpayers who make false declarations, resulting in underpaid tax amounts or increase in exempted, reduced or refunded tax amounts if they have additionally declared tax returns and voluntarily remedy the consequences by paying full tax amounts. must be paid before the time the tax authority announces the decision on tax inspection or tax inspection at the taxpayer's office or before the tax authority detects that the inspection or examination has not been conducted at the taxpayer's office or before the competent authorities detect them, they will not be sanctioned for administrative violations in tax administration.

4. For imported and exported goods, taxpayers are not sanctioned for administrative violations in tax administration but still have to pay the outstanding tax amount and late payment interest to the state budget in the following cases: this:

a) The taxpayer has made additional declarations before the time the customs authority announces the direct inspection of customs dossiers for goods undergoing customs procedures;

b) The taxpayer makes additional declarations within 60 days from the date of customs clearance and before the time the customs authority decides to conduct post-clearance inspection or inspection of the goods already cleared.

Article 143. Acts of tax evasion

1. Failing to submit tax registration dossiers; failure to file tax returns; submit a tax return 90 days after the deadline for filing a tax return or the expiration of the time limit for filing a tax return in accordance with this Law.

2. Failing to record in the accounting books the revenues related to the determination of payable tax amounts.

3. Failing to issue invoices when selling goods or services as prescribed by law or write the value on the sales invoice lower than the actual payment value of the sold goods or services.

4. Illegal use of invoices and vouchers, illegal use of invoices to account for goods and input materials in activities generating tax obligations, which reduces the payable tax amount or increases the amount exempted tax, reduced or increased tax amount withheld, tax refunded, tax not payable.

5. Using vouchers and documents that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the payable tax amount, exempted tax amount, reduced tax amount, and exempted tax amount. refund, the tax amount is not payable.

6. Making false declarations of imported and exported goods without making additional declarations to the tax declaration dossiers after the goods have been cleared from customs.

7. Deliberately failing to declare or falsely declare tax on exported or imported goods.

8. Collaborating with the consignor to import goods for the purpose of tax evasion.

9. Using goods that are not subject to tax, tax exemption, or consideration for tax exemption for improper purposes without declaring the change of use purpose to the tax administration agency.

10. Taxpayers have business activities during the period of suspension or suspension of business activities but fail to notify tax authorities.

11. Taxpayers shall not be sanctioned for acts of tax evasion but shall be sanctioned according to the provisions of Clause 1, Article 141 of this Law in the following cases:

a) Failing to submit tax registration dossiers, failing to submit tax declaration dossiers or submitting tax declaration dossiers after 90 days but no payable tax amounts are incurred;

b) Submit a tax return 90 days after the payable tax amount arises and the taxpayer has fully paid the tax and late payment interest to the state budget before the tax authority announces the tax inspection decision. , tax inspection or before the time the tax authority makes a record about the late submission of tax declaration dossiers.

Article 144. Handling of violations by commercial banks and tax payment guarantors in the field of tax administration

1. Commercial banks are not responsible for deducting and transferring money from the taxpayer's account to the state budget's account for the tax arrears of the taxpayer at the request of the tax administration agency. shall be fined an amount corresponding to the amount not transferred to the account of the state budget, unless the taxpayer's accounts have no balance or the entire balance of the taxpayer's account has been deducted. into the account of the state budget but still not enough tax arrears that taxpayers have to pay.

2. The guarantor fails to perform the guarantee obligation for the taxpayer. In case the taxpayer does not pay tax, the guarantor must perform the taxpayer's obligation within the guarantee.

Article 145. Handling of violations by organizations and individuals involved in the field of tax administration

1. Organizations and individuals related to the implementation of the tax law specified in Clause 4, Article 2 of this Law have colluded, covered up taxpayers to evade tax, and failed to implement decisions on enforcement of tax enforcement. If the administrative decision on tax administration is executed, depending on the nature and seriousness of the violation, it shall be administratively sanctioned or examined for penal liability in accordance with law.

2. Other organizations and individuals related to the implementation of the tax law specified in Clause 4, Article 2 of this Law that fail to perform their responsibilities under this Law, depending on the nature and extent violations that are administratively sanctioned or examined for penal liability in accordance with law.

Article 146. Sanctions for administrative violations of fees, charges and invoices in the field of tax administration

The sanctioning of administrative violations of fees, charges and invoices in the field of tax administration shall comply with the Government's regulations.

Chapter XVI

COMPLAINTS, DENUNCIATIONS, OPENING #

Article 147. Complaints and denunciations

1. Taxpayers, organizations and individuals have the right to complain to competent agencies about administrative decisions and administrative acts of tax administration agencies or tax officials when there are grounds to believe that such decision or behavior is illegal and infringes upon their legitimate rights and interests.

2. Individuals have the right to denounce violations of tax law by taxpayers, tax administration officials or other organizations and individuals.

3. The competence, order and procedures for settling complaints and denunciations comply with the law on complaints and denunciations.

Article 148. Sue

The initiation of lawsuits against administrative decisions and administrative acts of tax administration agencies and tax officials shall comply with the provisions of the law on administrative procedures.

Article 149. Responsibilities and powers of tax administration agencies in settling tax complaints

1. Tax administration agencies that receive complaints about the implementation of tax laws have the right to request complainants to provide dossiers and documents related to the complaint; if the complainant refuses to provide dossiers and documents, he/she has the right to refuse to consider and settle the complaint.

2. Tax administration agencies must refund improperly collected tax, late payment interest and fines to taxpayers and third parties within 15 days from the date of receipt of handling decisions of competent agencies. permission.

3. For a complicated complaint case, the head of the tax administration agency who is the complaint settler shall consult with relevant agencies and organizations, including the first-time complaint. When carrying out the consultation, the head of the tax administration agency must issue a decision on the establishment of the Advisory Council. The Advisory Council operates on the principle of majority vote. The voting results are the basis for the heads of tax administration agencies to refer to when making decisions on complaint handling. The head of the tax administration agency is the person who makes the decision and is responsible for the complaint handling decision.

Chapter XVII #

TERMS ENFORCEMENT #

Article 150. Adding one article to the Law on Accounting No. 88/2015/QH13

To add Article 70a after Article 70 in Chapter IV as follows:

"Article 70a. Providing accounting services of organizations providing tax procedure services

A tax procedure service business organization may provide accounting services for micro-enterprises when at least one person has an accountant certificate.”.

Article 151. Enforcement

1. This Law takes effect on July 01, 7, except for the case specified in Clause 2020 of this Article.

2. This Law's regulations on electronic invoices and documents take effect from July 01, 7; encourage agencies, organizations and individuals to apply the provisions on electronic invoices and documents of this Law before July 2022, 01.

3. Law on Tax Administration No. 78/2006/QH11, which has been amended and supplemented with a number of articles under Law No. 21/2012/QH13, Law No. 71/2014/QH13 and Law No. 106/2016/QH13, expires from the date of issue. This Law takes effect, except for the case specified in Clause 1, Article 152 of this Law.

4. Pursuant to the provisions of this Law and other relevant laws, the Government shall prescribe the application of this Law's provisions on management of tax revenues to the management of other revenues of the state budget. State books and regulations on tax administration for associated transactions of enterprises having associated relations.

Article 152. Transitional provisions

1. Taxes which are exempted, reduced, not collected or written off incurred before July 01, 7, shall continue to be handled in accordance with the amended Law on Tax Administration No. 2020/78/QH2006. supplementing a number of articles according to Law No. 11/21/QH2012, Law No. 13/71/QH2014 and Law No. 13/106/QH2016.

2. Tax amounts owed up to the end of June 30, 6, shall be handled in accordance with this Law, except for the case specified in Clause 2020 of this Article.

This Law was passed on June 7, 13 by the National Assembly of the Socialist Republic of Vietnam, term XIV, 6th session.

PRESIDENT OF CONGRESS

Nguyen Thi Kim Ngan