Decree 126/2020 / ND-CP guiding the Law on Tax Administration 2019

DECREE

DETAILS SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the Law on Tax Administration dated June 13, 6;

At the proposal of the Minister of Finance;

The Government promulgates a Decree detailing a number of articles of the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS #

Article 1. Scope

This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the management of taxes and other state budget revenues, except for the provisions on tax administration for enterprises. Enterprises having related-party transactions, applying invoices and vouchers, sanctioning administrative violations in the field of tax and invoices, sanctioning administrative violations in the field of customs.

Article 2. Subject of application

Subjects of application of the provisions of this Decree include: Taxpayers; tax management department; tax administration officials; other relevant state agencies, organizations and individuals as prescribed in Article 2 of the Law on Tax Administration.

Article 3. Explain words

1. Taxpayers suffer material damage due to other force majeure causes specified at Point b, Clause 27, Article 3 of the Law on Tax Administration, including: wars, riots, strikes that must be stopped, production stops, business or risk that is not the cause or subjective responsibility of the taxpayer that the taxpayer cannot afford to pay the state budget.

2. The terms specified in this Decree have the same meanings as those of the Law on Tax Administration.

Article 4. Tax administration for taxpayers during the temporary suspension of business operations

Taxpayers shall notify when suspending operations or business according to the provisions of Article 37 of the Law on Tax Administration and the following provisions:

1. Bases for determining the time the taxpayer suspends its operation or business:

a) For taxpayers with tax registration together with enterprise registration, cooperative registration, business registration as prescribed in Clause 1 Article 37 of the Law on Tax administration, is the period of business suspension of the enterprise, cooperatives are recorded by the business registration agency and the cooperative registration agency on the National Enterprise Registration and Cooperative Registration Information System. The business registration agency and the cooperative registration agency shall send information on the registration of business suspension of the enterprise or the cooperative electronically to the tax authority via the system of exchanging information on business registration. business and tax registration within 01 working day or no later than the next working day from the date on which the business registration agency or cooperative registration agency records it on the National Registration Information System. enterprise, cooperative registration.

b) For the taxpayer approved, notified or requested by a competent authority to suspend operations or business as prescribed in Clause 1 Article 37 of the Law on Tax Administration, the time is stated in the document. issued by a competent state agency. The competent state agency shall send the document to the tax agency directly managing the taxpayer within 03 working days from the date of issuance of the document.

c) For taxpayers who are organizations, business households or individuals doing business not subject to business registration as prescribed in Clause 2, Article 37 of the Law on Tax administration, a notice of business suspension shall be made. to the tax agency directly managing it no later than 01 working day before suspending operation or business. The tax authority shall send a confirmation notice to the taxpayer of the time that the taxpayer registers to suspend operations or business within 02 working days from the date of receipt of the taxpayer's notice. Taxpayers are entitled to suspend their operations and business for no more than 1 year for 1 registration. In case the taxpayer is an organization, the total period of suspension of business operations shall not exceed 2 years for 2 consecutive registrations.

2. During the time the taxpayer suspends operations or business:

a) Taxpayers are not required to submit tax declaration documents, unless taxpayers suspend their business activities for the entire month, quarter, calendar year, or fiscal year, they are still required to submit monthly or quarterly tax declaration documents. ; year settlement records.

b) Business households and individuals that pay flat tax, suspend their operations, and have their business re-determined by tax authorities in accordance with regulations of the Minister of Finance.

c) Taxpayers are not allowed to use invoices and are not required to submit reports on use of invoices. If the taxpayer is approved by the tax agency to use invoices in accordance with the law on invoices, he / she must submit a tax declaration dossier and submit a report on the use of invoices according to regulations.

d) Taxpayers must abide by decisions and notices of tax administration agencies on urging debt collection, coercive enforcement of administrative decisions on tax administration, inspection and examination of the observance of tax laws. and handle administrative violations of tax administration in accordance with the Law on Tax Administration.

3. If the taxpayer resumes its operation or resumes business within the registered time limit, it is not required to notify the agency where the operation or business suspension has been registered as prescribed.

In case the taxpayer resumes its operation and business activities ahead of time, it must notify the agency where the business is registered to suspend operations and business and must fully comply with tax regulations and submit tax declaration dossiers. and submit reports on the use of invoices according to regulations.

For taxpayers falling into the cases specified at Point c, Clause 1 of this Article, they shall notify the supervisory tax authority at least 01 working day before resuming operations and resuming business before the deadline. term.

4. Taxpayers who register tax directly with tax authorities may not register to suspend their operations or business when the tax authorities have issued a notice of the taxpayer's inactivity at the registered address.

Article 5. Management of collection of other state budget revenues

1. The management and collection of other state budget revenues as prescribed in Clauses 2, 3, Article 3 and Clause 4, Article 151 of the Law on Tax Administration shall be carried out according to the following principles:

a) If the legal documents prescribed for each revenue have provisions on collection management, the provisions of that document shall apply, except for the case specified in the Law on Tax Administration. and this Decree.

b) If there are no provisions on the content of collection management in legal documents, the provisions of Clause 2 of this Article shall apply.

2. Contents of collection management for other state budget revenues:

a) The payers of other state budget revenues shall have to pay money into the state budget according to the time limit stated in the documents of the competent state agencies assigned the task of determining the management of the State budget. collect. In case the payer of other state budget revenues fails to make full payment to the state budget or fails to pay the money on time specified in the document of a competent state agency, he/she must pay late payment interest. and comply with enforcement decisions as prescribed.

b) Competent state agencies assigned the task of managing other state budget revenues shall have to: receive dossiers, fully and accurately determine the amount of money payable to the state budget of the taxpayer. pay other state budget revenues, issue documents to the payers of other state budget revenues (which clearly state the contents of the revenues, the amount to be remitted into the state budget and the deadline for payment to the state budget). state budget), and at the same time send it to the tax administration agency in the locality where other state budget revenues are generated to urge and coerce taxes according to regulations.

c) Repayment, installment payment and extension of payment to the state budget

The payers of other state budget revenues shall have to remit money to the state budget no later than the last day of the deadline for submitting declaration dossiers or the time limit stated on the notices of competent agencies, except for some specific cases specified in this Decree. In case of additional declaration, the deadline for submission is the time limit for submitting the declaration of the period with errors or omissions.

The place and form of payment shall comply with the provisions of Article 56 of the Law on Tax Administration.

The date of determining the payment of money into the state budget shall comply with the provisions of Article 58 of the Law on Tax Administration. The gradual payment of money into the state budget shall be considered by the head of the agency competent to directly manage the collection according to the provisions of Clause 5, Article 124 of the Law on Tax Administration.

The extension of payment to the state budget shall comply with the provisions of Article 62 of the Law on Tax Administration. In case of extension, the payer will not be fined and will not have to pay late payment interest on the amount owed during the extension period. For the revenues managed by tax administration agencies, the heads of tax administration agencies directly managing the revenues shall, based on the application for extension, decide on the amount to be extended and the time limit for the payment to be extended. For the revenues that are not collected by the tax administration agency, the payment extension shall be decided by the head of the agency competent to directly manage the revenue, based on the application for extension, to decide the amount to be extended. the deadline for extension of payment and notify the tax authority where the revenue is remitted into the state budget. Dossier for extension of submission shall comply with the provisions of Article 64 of the Law on Tax Administration. Tax administration agencies and agencies competent to extend payment deadlines shall receive and process dossiers of extension of submission according to the provisions of Article 65 of the Law on Tax Administration.

d) Handling of late payment of money to the state budget: Comply with the provisions of Article 59 of the Law on Tax Administration.

dd) Handling of overpaid amounts to the state budget: Comply with the provisions of Articles 60, 70, 71, 72 and 76 of the Law on Tax Administration.

e) Regarding the exemption or reduction of the amount payable to the state budget: Comply with legal documents prescribed for each revenue. Exemption or reduction of the amount payable to the state budget without regulations on dossiers and procedures for exemption or reduction, dossiers and procedures for exemption or reduction shall comply with the provisions of Articles 80, 81 and Article 82 of this Law. Tax management Law.

g) Regarding the freezing of debts payable to the state budget

Payers of other state budget revenues may freeze the amounts remitted into the state budget if they fall into the cases specified in Article 83 of the Law on Tax Administration, except for cases in which legal documents of each revenue there are other provisions.

Procedures, documents and time limit for debt freezing comply with Article 23 of this Decree. The head of the tax administration agency or the agency competent to directly manage the payer shall decide on debt freezing.

Tax administration agencies, agencies with debt freezing competence continue to monitor frozen debts and coordinate with relevant agencies to recover debts when payers are able to pay or cancel debts. according to the provisions of point h of this clause.

h) Regarding debt forgiveness of the amount payable to the state budget

Persons who pay other revenues to the state budget may have their debts remitted to the state budget forgiven if they fall into the cases specified in Article 85 of the Law on Tax administration, except for the collection of land use levy and land rent. , rent water surface and money to protect and develop rice land.

Dossier, authority and responsibility for settlement of debt forgiveness dossiers comply with the provisions of Articles 86, Article 87 and Article 88 of the Law on Tax Administration.

i) Regarding electronic documents for collection and payment to the state budget: Comply with the provisions of Article 94 of the Law on Tax Administration.

k) Regarding inspection, inspection

For revenues collected by tax administration agencies, the inspection and inspection shall be conducted by tax administrations in accordance with the provisions of the Law on Tax Administration and the law on inspection.

For revenues that are not collected by tax administration agencies, the examination and inspection shall comply with the provisions of the law on inspection and the law on such revenues.

l) Regarding the enforcement of administrative decisions in the management of other state budget revenues

Persons obliged to pay other state budget revenues managed by tax administration agencies or issue notices of coercive collection if they fall into the cases specified in Article 124 of the Law on Tax Administration.

The application of coercive measures shall comply with the provisions of Articles 125, 126, Article 127, Article 128, Article 129, Article 130, Article 131, Article 132, Article 133, Article 134 and Article 135 of the Law on Management tax.

m) Regarding sanctioning of administrative violations in the management of other state budget revenues

For the revenues managed by tax administration agencies, the sanctioning of administrative violations shall comply with the provisions of the Law on Tax Administration and the law on handling of administrative violations.

For revenues that are not collected by tax administration agencies, the sanctioning of administrative violations shall comply with the law on handling of administrative violations and the law on such revenues.

n) Regarding complaints, denunciations and lawsuits

Complaints, denunciations and lawsuits related to other state budget revenues shall comply with the provisions of Articles 147, 148 and 149 of the Law on Tax Administration and relevant laws.

The payment of other state budget revenues during the settlement of complaints and lawsuits shall comply with the provisions of Article 61 of the Law on Tax Administration.

Article 6. Tax registration

Taxpayers carry out tax registration procedures as prescribed in Articles 30, 31, 32, 33, 34, 35, 36, 38, 39, 40, 41 of the Law on Tax Administration and the following provisions:

1. Tax code structure

a) A 10-digit tax code is used for enterprises, organizations with legal status or organizations without legal status but directly incurring tax obligations; representatives of households, business households and other individuals.

b) Tax code 13 digits and other characters are used for dependent units and other objects.

2. Taxpayers make changes to tax registration information as prescribed in Clauses 2 and 3, Article 36 of the Law on Tax Administration with the tax authorities directly managing them. When an individual taxpayer changes information about his/her identity card, citizen identification card, or passport, the date on which the information is changed is 20 days (especially in mountainous, border, and maritime districts. island is 30 days) from the date written on the people's identity card, citizen identification card, passport.

3. Taxpayers are responsible for carrying out tax procedures with the tax authority directly managing them before changing the address of their head office to another province as prescribed in Article 36 of the Law on Tax Administration, specifically :

a) Fully submit tax declaration dossiers and report on the use of missing invoices as prescribed.

b) Fully pay taxes and other state budget revenues as prescribed.

c) Request for refund of overpaid tax and other state budget revenues (except for the case specified at Point d of this Clause).

d) To transfer the amount of value-added tax that has not yet been fully deducted to offset the value-added tax amount incurred at the tax office of the place of transfer; the amount of personal income tax, corporate income tax, after-tax profit remaining after appropriating funds, which have been temporarily paid but not yet due for submission of tax finalization declarations to offset the payable amount according to the dossier. tax finalization.

4. Taxpayers, when recovering their tax identification numbers as prescribed at Points b and c, Clause 2, Article 40 of the Law on Tax Administration, shall have to fully submit tax declaration dossiers and report on the use of missing invoices; fully complete the tax amount and other state budget revenues with the tax authority directly managing it before restoring the tax identification number (unless the competent state agency accepts to pay tax in installments). debt according to the commitment of the taxpayer or the debt has been extended payment or the debt is not subject to late payment interest according to the provisions of the Law on Tax Administration).

Chapter II

TAX DECLARATION, TAX CALCULATION #

Article 7. Tax filing

1. Tax declaration dossier is a tax declaration and related documents and vouchers as a basis for determining the taxpayer's tax obligations to the state budget, which are prepared and sent by the taxpayer to the tax administration agency. by electronic or paper means. Taxpayers must declare tax returns, lists and appendices (if any) according to the form prescribed by the Minister of Finance and take responsibility before law for the accuracy, truthfulness and completeness of the contents of the tax declaration. tax declarations, lists and appendices; fully submit the vouchers and documents specified in the tax declaration dossier to the tax administration agency. For a number of papers in tax declaration dossiers for which the Ministry of Finance has not issued a form but the relevant law prescribes the form, the relevant law provisions shall apply.

a) Taxpayers shall base themselves on tax declaration dossiers and supplementary declaration dossiers to calculate the payable tax amount, additional payable tax amount, late payment interest (if any) and remit the money to the state budget according to regulations. regulations (except for the case specified in Article 13 of this Decree). Tax administration agencies shall impose tax according to the provisions of Articles 50 and 52 of the Law on Tax Administration in case it is discovered that taxpayers have made incomplete or inaccurate declarations on tax bases and tax amounts to be calculated. filed in the tax return.

b) Tax administration agencies shall base themselves on taxpayers' tax declaration dossiers, competent state agencies' information and tax administration information to calculate payable tax amounts and notify payable tax amounts. to taxpayers as prescribed in Article 13 of this Decree.

c) Tax authorities shall base on tax declaration dossiers of business households and individuals paying tax by the presumptive method and tax administration information to determine the flat tax rates as prescribed in Article 51 of the Law on Tax Administration and Taxation. according to the regulations of the Minister of Finance.

2. Tax declaration dossiers corresponding to each type of tax, taxpayer, tax calculation method, tax period (month, quarter, year, each time of arising or finalization). In case of the same tax, but taxpayers have many business activities, they shall make joint declaration on one tax return, except for the following cases:

a) Taxpayers who have many business activities, including lottery and computerized lottery, must make separate declarations of value-added tax, excise tax, and after-tax profit for those activities. construction lottery, computerized lottery.

b) Taxpayers who have many business activities, including trading and processing of gold, silver and gems, must make a separate value-added tax declaration dossier for gold and silver trading and processing activities. , gemstone.

c) Taxpayers whose income is assigned by a competent state agency must make a separate value-added tax declaration dossier for collection activities.

d) Active taxpayers with investment projects eligible for value-added tax refund must compile a separate value-added tax declaration dossier for each investment project; At the same time, the value-added tax amount of goods and services purchased and used for each investment project must be offset against the payable value-added tax amount (if any) of the current business and operation activities. tax period.

dd) Taxpayers who are assigned to manage business cooperation contracts with organizations but do not establish their own legal entities shall make separate tax declarations for business cooperation contracts as agreed in the business cooperation contracts.

3. Taxpayers are not required to submit tax returns in the following cases:

a) Taxpayers only conduct business activities that are not subject to tax according to the provisions of tax law for each type of tax.

b) Individuals whose income is exempt from tax according to the provisions of the law on personal income tax and the provisions of Point b, Clause 2, Article 79 of the Law on Tax Administration, except for individuals receiving inheritances or gifts being real estate; real estate transfer.

c) Export processing enterprises that only export activities are not required to submit VAT declaration dossiers.

d) Taxpayers suspend operations or business as prescribed in Article 4 of this Decree.

dd) The taxpayer submits a dossier for TIN deactivation, except for the case of termination of operation, contract termination or re-organization of the enterprise according to the provisions of Clause 4, Article 44 of the Law on Tax Administration.

4. Taxpayers may submit additional declarations for each incorrect tax return according to the provisions of Article 47 of the Law on Tax Administration and according to the form prescribed by the Minister of Finance. Taxpayers make additional declarations as follows:

a) In case the additional declaration does not change the tax liability, only the explanation of the additional declaration and relevant documents must be submitted, the additional declaration is not required.

In case the annual tax finalization declaration has not been submitted, the taxpayer shall make additional declarations in the monthly and quarterly tax declaration dossiers with errors or omissions, and concurrently synthesize additional declaration data into the annual tax finalization declaration dossier.

If the annual tax finalization declaration has been submitted, only the annual tax finalization declaration shall be additionally declared; especially in case of additional declaration of personal income tax finalization declaration for organizations and individuals paying incomes from salaries and wages, they must also make additional declarations of monthly and quarterly declarations with corresponding errors and omissions.

b) If the taxpayer makes additional declarations leading to an increase in the payable tax amount or a decrease in the tax refunded by the state budget, he/she must fully pay the additional payable tax amount or the overpaid tax amount and the late payment interest. into the state budget (if any).

In case the additional declaration only increases or decreases the amount of value-added tax that is still deductible to the next period, it must be declared in the current tax period. Taxpayers are only allowed to make additional declarations to increase the amount of value-added tax requested for refund when the tax return of the next tax period has not yet been submitted and the tax refund application has not yet been submitted.

5. Organizations and individuals that declare and pay tax on behalf of taxpayers must fully comply with regulations on tax declaration and tax payment as prescribed for taxpayers in this Decree. consists of:

a) Organizations and individuals declare tax on behalf of taxpayers and pay tax on behalf of taxpayers according to the provisions of tax law.

b) A credit institution or a third party authorized by a credit institution to exploit security assets shall declare value-added tax, corporate income tax, and personal income tax for mining activities. secured assets pending settlement on behalf of taxpayers with collateral.

c) If an organization does business with an individual, the individual shall not directly declare tax. Organizations are responsible for declaring value added tax for the entire revenue of business cooperation activities in accordance with the law on tax and tax administration of the organization, regardless of the form of division of the results of the partnership. business partners, and at the same time declare and pay personal income tax on behalf of business cooperators. In case the organization does business with an individual that is a household business or an individual doing business as prescribed in Clause 5, Article 51 of the Law on Tax Administration, and the individual has the same line of business as the business co-operation. with organizations, organizations and individuals shall make their own tax declarations corresponding to the actual results of business cooperation as prescribed.

d) Organize tax declaration on behalf of and pay taxes on behalf of individuals receiving dividends in securities; individuals being existing shareholders receive bonuses in securities; individuals are allowed to record the additional capital as a result of capital gains; individuals contribute capital by real estate, capital contribution, securities. The time to declare tax on behalf of and pay tax on behalf of an individual is made when an individual transfers securities of the same type, transfers capital, or withdraws capital. As follows:

d.1) For individuals receiving dividends in securities; If an individual is an existing shareholder who receives a bonus in securities, the organization is responsible for declaring tax on his behalf and paying tax on his/her behalf for income from capital investment when the individual transfers securities of the same type as follows:

For securities through the trading system on the Stock Exchange, the organization that declares and pays tax on behalf of the securities company is the securities company, the commercial bank where the individual opens a depository account, the fund management company. where individuals entrust the portfolio.

For securities not going through the trading system on the Stock Exchange, the tax declaration and payment shall be made as follows: securities of a public company that have registered their securities in a centralized securities depository at the Securities Depository Center. the securities company, the organization that declares tax on behalf of and pays tax on behalf of the securities company, the commercial bank where the individual opens a securities depository account; If the securities of a joint-stock company are not yet a public company, but the securities issuer authorizes the securities company to manage the list of shareholders, the organization that declares tax on behalf of and pays tax on behalf of the securities company is authorized. the right to manage the list of shareholders; If securities do not fall into the cases specified in this paragraph, the organization that declares and pays tax on behalf of the securities issuer is the securities issuer.

d.2) For an individual whose capital increase is recorded as an increase in income, the organization where the individual has contributed capital shall declare tax on his/her behalf and pay tax on his/her behalf for income from investment. capital when individuals transfer capital, withdraw capital.

d.3) For individuals who contribute capital with real estate, capital contributions or securities, the organization where the individual contributes capital shall declare tax on behalf of the individual and pay tax on behalf of the individual on income from the transfer of real estate. real estate, income from capital transfer, income from securities transfer.

d.4) In case the organization that declares tax on behalf of or pays tax on its behalf as prescribed at Points d.1, d.2, d.3 of this Clause has dissolved or gone bankrupt, but has not yet made tax declaration or paid tax on its behalf. For individuals, individuals are responsible for tax declaration and tax payment according to regulations.

dd) Organizing the payment of bonuses, sales support, sales promotion, trade discount, payment discount, cash or non-cash support to individuals being business households and business individuals. If the business pays tax according to the presumptive method, the organization is responsible for declaring tax on behalf of and paying tax on behalf of the individual according to regulations.

e) If the organization leases the property of an individual, which in the lease contract stipulates that the organization is the taxpayer on behalf of the individual, the organization shall declare tax on behalf of and pay tax on behalf of the individual according to regulations.

g) The buyer of real estate in which the real estate transfer contract has an agreement that the buyer is the taxpayer on behalf of the seller (except for cases where tax is exempted, tax is not payable or tax has not been paid temporarily); If a related third party is allowed to sell an individual's property in accordance with the law, the purchaser and the third party are responsible for declaring tax on behalf of the individual and paying tax on behalf of the individual as prescribed.

h) The issuer carries out the procedures for changing the list of capital contributors or the list of shareholders in case of capital transfer without documents proving that the transferor has fulfilled his/her tax obligations, issue tax returns on behalf of individuals, pay taxes on behalf of individuals transferring capital according to regulations.

i) Organizations assigned the task of organizing the collection of fees and charges in accordance with the law on fees and charges shall declare the collected fees and charges to the tax authority directly managing them (except for customs fees). customs; fees for goods, baggage, means of transport in transit).

6. Taxpayers must submit tax declaration dossiers to the tax authorities where they move out in case the deadline for submitting tax declaration dossiers is due but the taxpayers have not completed the procedures for changing the head office address with the business registration office. business, cooperative registration agency or tax authority of the place of transfer.

7. The list of tax declaration dossiers applicable to each type of tax and each business activity is provided in Appendix I to this Decree.

Article 8. Taxes declared monthly, quarterly, annually, declared each time tax obligations arise and tax finalization declarations.

1. Taxes and other state budget revenues managed and collected by tax administration agencies shall be declared on a monthly basis, including:

a) Value added tax, personal income tax. In case taxpayers meet the criteria specified in Article 9 of this Decree, they may choose to declare quarterly.

b) Special consumption tax.

c) Environmental protection tax.

d) Natural resources tax, except for royalties specified at Point e of this Clause.

dd) Charges and fees belonging to the state budget (except for fees and charges collected by representative missions of the Socialist Republic of Vietnam abroad in accordance with the provisions of Article 12 of this Decree; fees; customs; fees for goods, baggage and means of transport in transit).

e) For exploitation, export and sale of natural gas: Natural resources tax; Corporate income tax; special tax of the Vietnam - Russia joint venture "Vietsovpetro" at Lot 09.1 according to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation signed on December 27, 12 on the continuation of cooperation in the field of geological exploration and exploitation of oil and gas in the continental shelf of the Socialist Republic of Vietnam within the framework of the Vietnam - Russia Joint Venture “Vietsovpetro” (hereinafter referred to as the Vietsovpetro Joint Venture at Block 2010); The host country gas profit is divided.

2. Taxes and other state budget revenues declared quarterly, including:

a) Corporate income tax on foreign airlines and foreign reinsurance.

b) Value-added tax, corporate income tax, personal income tax for credit institutions or a third party authorized by the credit institution to exploit security assets pending the processing of replacement declaration; for taxpayers with collateral.

c) Personal income tax on organizations and individuals that pay income subject to tax withholding according to the provisions of the law on personal income tax, but organizations and individuals that pay such income are subject to value tax declaration. quarterly increase and option to file quarterly personal income tax; Individuals earning incomes from salaries and wages directly declare tax with the tax authorities and choose to declare personal income tax quarterly.

d) Other taxes and revenues belonging to the state budget are declared and selected by organizations and individuals on behalf of and paying taxes on behalf of individuals that are subject to quarterly value-added tax declarations. declare tax on behalf of individuals quarterly, except for the case specified at point g, clause 4 of this article.

dd) Surcharges when crude oil prices fluctuate (except for oil and gas activities of Vietsovpetro Joint Venture at Lot 09.1).

3. Taxes and other state budget revenues declared annually, including:

a) License fees.

b) Personal income tax for individuals working as lottery agents, insurance agents, multi-level sales agents but not yet deducted in the year because the tax has not yet been paid but at the end of the year the individual is determined to be subject to tax liability. taxpayer.

c) Taxes and revenues of business households, business individuals paying taxes by the presumptive method, individuals leasing properties choose to declare tax by year.

d) Non-agricultural land use tax.

Taxpayers shall declare tax annually for each land plot and make general declarations for residential land in case they have land use rights for many land plots in the same district or in many districts in the same granting area. conscious. Taxpayers are not required to make a general declaration in the following cases:

d.1) The taxpayer has the right to use land for a parcel of land or multiple land plots in the same district, but the total taxable land area does not exceed the residential land limit in the place where the land use right is obtained.

d.2) The taxpayer has the right to use land for many residential land plots in different districts, but none of the land plots exceeds the quota and the total area of ​​the taxable land plots does not exceed the residential land quota. where there is a land use right.

d) Tax on agricultural land use.

e) Land rent, water surface rent in the form of annual payment.

4. Other taxes and revenues belonging to the state budget shall be declared each time they are incurred, including:

a) Value-added tax of taxpayers as prescribed in Clause 3, Article 7 of this Decree or taxpayers who declare value-added tax by the direct method on added value as prescribed by law. on value-added tax, but there is a value-added tax obligation for real estate transfer.

b) Special consumption tax of taxpayers doing export business who have not paid excise tax at the stage of production and then not exporting but selling domestically. Special consumption tax of business establishments that buy domestically produced cars, aircraft, and yachts that are not subject to excise tax but then change the purpose of use to those subject to special consumption tax. separate.

c) Taxes on exported and imported goods include: export tax, import tax, self-defense tax, anti-dumping tax, anti-subsidy tax, excise tax, environmental protection tax, v.a.t tax. In case imported or exported goods are not required to declare each time they arise, the guidance of the Ministry of Finance shall be followed.

d) Natural resources tax of organizations assigned to sell seized or confiscated natural resources; The irregular exploitation of natural resources has been licensed by a competent state agency or is not subject to licensing as prescribed by law.

dd) Value added tax, corporate income tax not incurred regularly by taxpayers applied by the method directly on added value in accordance with the law on value added tax and the above rate. revenue in accordance with the law on corporate income tax; except for the case that taxpayers pay many times in a month, they shall declare monthly.

e) Corporate income tax on the transfer of real estate by taxpayers shall be applied according to the ratio method on turnover according to the provisions of the law on corporate income tax.

g) Personal income tax by individuals who directly declare tax or by organizations and individuals who declare or pay tax on behalf of income from real estate transfer; income from capital transfer; income from capital investment; income from copyrights, franchises, winning prizes from abroad; income from inheritance, gifts.

h) Taxes and revenues from property lessors, business households, and business individuals who do not have a fixed place of business and do business on an irregular basis.

i) Registration fee (including cases eligible for registration fee exemption under the law on registration fees).

k) Environmental protection fee for irregular mineral extraction activities that have been licensed by a competent state agency or are not subject to licensing as prescribed by law.

l) Land use fee.

m) Land rent, water surface rent paid once for the whole lease term.

n) Value added tax, corporate income tax of foreign organizations and individuals doing business in Vietnam or earning income in Vietnam (hereinafter referred to as foreign contractors) applied by the direct method. ; Corporate income tax of foreign contractors is applied by the mixed method when the Vietnamese party pays money to the foreign contractor. In case the Vietnamese party pays the foreign contractor several times a month, the declaration shall be made monthly instead of declaring each time.

o) Corporate income tax from capital transfer activities of foreign contractors.

p) Corporate income tax on income from the transfer of interests to participate in oil and gas contracts.

The transferor of interests in oil and gas contracts shall declare and pay tax on incomes from the transfer of interests in oil and gas contracts. In case the transfer changes the owner of the contractor holding the rights to participate in the oil and gas contract in Vietnam, the contractor named in the oil and gas contract in Vietnam is responsible for notifying the tax authority. when there is a transfer and declare and pay tax on behalf of the transferor for the income related to the oil and gas contract in Vietnam according to regulations.

q) Oil and gas commissions; proceeds from reading and using oil and gas documents.

r) The surcharge and corporate income tax temporarily calculated from the residual amount of the remaining oil of the Vietsovpetro Joint Venture's oil and gas activities at Lot 09.1 no later than the 10th day from the date of the Joint Venture Council's decision on the No. the balance of the remaining oil according to the resolution of each session of the Joint Venture Council but not later than December 31 of each year.

s) Temporary declaration of extracted oil and gas output and provisional tax payment rate is no later than December 01 of the previous year's tax period.

t) Dividends and profits distributed to the state capital invested in joint-stock companies, limited liability companies with two or more members by ministries, ministerial-level agencies, Government-attached agencies and localities act as the representative of the owner of the state's capital share when a joint-stock company or a limited liability company with two or more members pays dividends and profits.

The representative of the State's share of capital in a joint-stock company or a limited liability company with two or more members with capital contributed by the State is responsible for voting to pay dividends and profits when all the conditions are met. provisions of the Law on Enterprises, and at the same time request and urge joint-stock companies, limited liability companies with two or more members to pay dividends and profits divided by the state's contributed capital to the state budget. prescribed water.

In case a joint-stock company or a limited liability company with two or more members contributed by the State violates the time limit for dividend and profit distribution as prescribed in the Law on Enterprises, the representative of the state's capital portion responsible for reporting to the Ministry of Finance and the agency representing the state's capital share in joint-stock companies, limited liability companies with two or more members for handling in accordance with law.

5. Declare each time for sale, for crude oil extraction and sale, including: Natural resources tax; Corporate income tax; special tax and surcharge when crude oil price fluctuates and increases of Vietsovpetro Joint Venture at Lot 09.1; the host country oil profits are divided. The time limit for filing tax returns and other revenues specified in this Clause for each sale is 35 days from the date of sale of crude oil (including crude oil for domestic sale and exported crude oil). The date of sale is the date of completion of the export of crude oil at the point of delivery.

6. Taxes and revenues shall be declared for the annual finalization and finalization up to the time of dissolution, bankruptcy, operation termination, contract termination or enterprise reorganization. In case of enterprise transformation (excluding equitized state-owned enterprises) and the converted enterprise inherits all tax obligations of the converted enterprise, it is not required to declare tax finalization until the date of issuance. decide on the transformation of the enterprise, the enterprise shall declare the final settlement at the end of the year. As follows:

a) Resource tax.

b) Corporate income tax (except corporate income tax from capital transfer of foreign contractors; corporate income tax declared according to the ratio method on revenue each time it is incurred or monthly according to regulations). at Point dd, Clause 4 of this Article). Taxpayers must determine by themselves the amount of corporate income tax to be temporarily paid quarterly (including temporarily allocating the amount of corporate income tax to the province where the dependent unit is located, the business location, where the real estate is located). the transferred property is different from where the taxpayer is headquartered) And the temporarily paid tax amount will be deducted from the payable amount according to the annual tax finalization.

Taxpayers who are required to prepare quarterly financial statements in accordance with the law on accounting shall base themselves on quarterly financial statements and the provisions of tax law to determine the amount of temporarily paid quarterly corporate income tax.

Taxpayers who are not required to prepare quarterly financial statements according to the provisions of law on accounting shall base themselves on quarterly production and business results and the provisions of tax law to determine the amount of corporate income tax. provisional quarterly payment.

The total amount of temporarily paid corporate income tax of the first three quarters of the tax year must not be less than 03% of the payable corporate income tax according to the annual finalization. In case taxpayers pay less than temporarily payable tax amount for the first 75 quarters of the year, they must pay late payment interest calculated on the underpaid tax amount from the day following the last day of the time limit for temporary payment of corporate income tax in the third quarter. to the date of payment of the outstanding tax amount into the state budget.

Taxpayers who carry out investment projects on infrastructure, houses for transfer or lease-purchase, and collect advances from customers according to the schedule in accordance with the provisions of law, shall temporarily pay income tax. quarterly business income at the rate of 1% of the proceeds. In case the infrastructure and houses have not been handed over and have not yet been included in the revenue for calculating corporate income tax in the year, the taxpayers shall not sum it up in the annual corporate income tax finalization dossier, but aggregate it in the enterprise income tax return. declare and finalize corporate income tax when handing over real estate for each part or the whole project.

c) Profit after tax remaining after setting up funds of enterprises in which 100% of charter capital is held by the State. As follows:

Taxpayers must determine by themselves the remaining after-tax profit after setting aside the provisional funds for quarterly payment no later than the 30th day of the quarter following the quarter in which the payment obligation arises and be deducted the remaining after-tax profit after the payment is made. set aside temporarily paid funds with the payable amount according to the annual finalization.

The total remaining after-tax profit after setting aside temporarily paid funds of the first three quarters of a tax year must not be less than 03% of the remaining after-tax profit after setting aside funds according to the annual finalization. In case taxpayers pay less than the amount to be temporarily paid for the first three quarters of the year, they must pay a late payment interest calculated on the underpaid amount from the day following the last day of the time limit for temporarily paying the remaining after-tax profit after paying the tax. set aside funds for the third quarter to the date of payment of the remaining after-tax profits after appropriating the deficit funds into the state budget.

For the remaining after-tax profit after setting aside additional payable funds when making additional declarations due to the adjustment of business classification results as announced by the owner from the date following the last day of the deadline for payment of the remaining after-tax profit according to the annual finalization to the time limit for announcing the results of enterprise classification of the owner according to the regulations of the competent authority, the enterprise is not required to pay late payment interest.

Enterprises with 100% of charter capital held by the State being the parent company with contributed capital in joint-stock companies or limited liability companies with two or more members are responsible for voting to pay dividends and profits when there is a meet the conditions prescribed by the Law on Enterprises, and at the same time request and urge joint-stock companies and limited liability companies with two or more members to pay dividends and profits to be divided among the company's contributed capital. mother to the parent company.

In case a joint stock company or a limited liability company with two or more members with contributed capital of the parent company violates the time limit for dividend and profit distribution as prescribed by the Law on Enterprises, the parent company is responsible for reporting the violation. report to the Ministry of Finance and the parent company's governing body for handling in accordance with law

d) Personal income tax for organizations and individuals paying personal income taxable income from salaries and wages; individuals earning incomes from salaries or wages authorize tax finalization for income-paying organizations and individuals; Individuals earning incomes from salaries and wages shall directly finalize taxes with tax authorities. As follows:

d.1) Organizations and individuals that pay incomes from salaries and wages are responsible for making tax finalization declarations and final settlements on behalf of authorized individuals paid by income-paying organizations or individuals, regardless of whether whether there is a tax deduction or not. In case organizations and individuals do not generate income, they are not required to make personal income tax finalization declarations. In case an individual is an employee who is transferred from the old organization to the new organization because the old organization merges, merges, divides, separates, transforms the type of enterprise or the old organization and the new organization in the Under the same system, the new organization is responsible for finalizing taxes as authorized by the individual for both the income paid by the old organization and collecting the personal income tax withholding documents issued by the old organization. for employees (if any).

d.2) Residents earning incomes from salaries or wages authorize tax finalization to income-paying organizations and individuals, specifically as follows:

Individuals earning incomes from salaries or wages sign labor contracts of 03 months or more at a place and are actually working there at the time the income-paying organizations or individuals make tax finalization, even the case of not working full 12 months in the year. In case an individual is an employee and is transferred from the old organization to the new one according to the provisions of Point d.1 of this Clause, the individual is authorized to finalize the tax for the new organization.

Individuals earning incomes from salaries or wages sign labor contracts for 03 months or more at a place and are actually working there at the time the organizations or individuals pay incomes for tax finalization, including schools. in case of not working for full 12 months in a year; At the same time, the average monthly income in other places in the year is not more than VND 10 million and the personal income tax rate of 10% has been deducted if there is no requirement for tax finalization on this income. .

d.3) Residents earning incomes from salaries or wages directly declare and finalize personal income tax with tax authorities in the following cases:

There is an additional tax payable or an overpaid tax amount to be refunded or cleared in the next tax period, except for the following cases: an individual whose additional tax payable after the final settlement of each year is VND 50.000 or less ; individuals whose payable tax amount is smaller than the temporarily paid tax amount without request for tax refund or offset in the next tax period; individuals earning incomes from salaries and wages, sign labor contracts for 03 months or more at a unit, and at the same time have an average monthly income of not more than 10 million VND in other places in the year and have been withholding personal income tax at the rate of 10%, if not required, tax finalization is not required for this income; an individual whose employer buys life insurance (except for voluntary retirement insurance), other optional insurance that has accrued premiums deducted by the employer or insurer personal income tax at the rate of 10% on the premium amount corresponding to the part purchased or contributed by the employer to the employee, the employee is not required to finalize personal income tax on the income enter this.

Individuals present in Vietnam in the first calendar year are less than 183 days, but counting for 12 consecutive months from the first day of presence in Vietnam is 183 days or more.

Foreign individuals who terminate working contracts in Vietnam shall declare tax finalization with tax authorities before leaving the country. If an individual has not yet completed tax finalization procedures with the tax agency, he/she shall authorize an income paying organization or another organization or individual to finalize tax according to regulations on tax finalization applicable to individuals. In case the income paying organization or other organizations or individuals receive authorization for finalization, they must be responsible for the additional personal income tax payable or have the overpaid tax refunded.

Residents who earn incomes from salaries and wages and are considered for tax reduction due to natural disasters, fires, accidents or fatal diseases affecting their ability to pay tax shall not authorize organizations or individuals to pay tax finalization income instead, but must directly declare the final settlement with the tax authority according to regulations.

dd) State budget charges (except for fees collected by the representative mission of the Socialist Republic of Vietnam abroad as prescribed in Article 12 of this Decree and customs fees).

e) Value added tax, corporate income tax by the direct method of foreign contractors final settlement at the end of the contractor contract; corporate income tax by the mixed method of the foreign contractor finalization at the end of the contractor contract; corporate income tax according to the method of declaration of foreign contractors and finalization on an annual basis.

g) The corporate income tax of foreign carriers shall be temporarily paid quarterly and made annual finalization declaration. The total amount of temporarily paid corporate income tax of the first three quarters of the tax year must not be less than 03% of the payable corporate income tax according to the annual finalization. In case taxpayers pay less than temporarily payable tax amount for the first 75 quarters of the year, they must pay late payment interest calculated on the underpaid tax amount from the day following the last day of the time limit for temporary payment of corporate income tax in the third quarter. to the date of payment of the outstanding tax amount into the state budget.

h) Natural resources tax, corporate income tax, oil and gas profits of the host country are divided for exploitation, export and sale of crude oil and natural gas; surcharges when crude oil prices fluctuate; Adjusting special tax for the exploitation and sale of natural gas of Vietsovpetro Joint Venture at Lot 09.1.

Article 9. Criteria for quarterly tax declaration for value-added tax and personal income tax

1. Criteria for quarterly tax declaration

a) Quarterly declaration of value-added tax applies to:

a.1) A taxpayer is eligible to declare value added tax on a monthly basis specified at Point a, Clause 1, Article 8 of this Decree if the total revenue from selling goods and providing services of the preceding year is 50 years or more. billion or less, they may declare value added tax quarterly. Revenue from selling goods and providing services is determined as the total revenue on value-added tax declarations of tax periods in the calendar year.

In case the taxpayer makes concentrated tax declaration at the head office for the dependent unit or business location, the revenue from selling goods and providing services, including the revenue of the dependent unit, business location business.

a.2) If taxpayers have just started their business activities, they may choose to declare value added tax quarterly. After full 12 months of production and business, from the next calendar year to the next full 12 months will be based on the turnover rate of the preceding calendar year (full 12 months) to make a VAT declaration. increase by the monthly or quarterly tax period.

b) Quarterly personal income tax declaration as follows:

b.1) Taxpayers subject to monthly personal income tax declaration specified at Point a, Clause 1, Article 8 of this Decree, if eligible for quarterly VAT declaration, may choose to declare income tax. individuals quarterly.

b.2) Quarterly tax declaration is determined once from the first quarter of which the tax obligation arises and is applied stably throughout the calendar year.

2. Taxpayers are responsible for self-determination of taxpayers on a quarterly basis to make tax declarations according to regulations.

a) Taxpayers who meet the criteria for quarterly tax declaration may choose to declare tax on a monthly or quarterly basis for the whole calendar year.

b) In case taxpayers who are making monthly tax declarations, if they are eligible for quarterly tax declarations and choose to change to quarterly tax declarations, they shall send a written request specified in Appendix I to this Decree. request to change the tax period to the tax agency directly managing no later than January 31 of the year in which the quarterly tax declaration is started. If after this time the taxpayer does not send a document to the tax authority, the taxpayer continue to make a stable monthly tax return for the whole calendar year.

c) If the taxpayer discovers that he/she is not eligible for quarterly tax declaration, the taxpayer must make a monthly tax return from the first month of the next quarter. Taxpayers are not required to resubmit monthly tax declaration dossiers of previous quarters, but must submit a determination of the monthly tax payable increased compared to the declared quarterly amount as prescribed in Appendix I issued together with this Circular. according to this Decree and must calculate the late payment interest as prescribed.

d) In case the tax authority discovers that the taxpayer is not eligible for quarterly tax declaration, the tax authority must re-determine the amount of tax payable on a monthly basis in comparison to the declared number of taxpayers and must calculate the tax payable on a monthly basis. late payment according to regulations. Taxpayers must make a monthly tax return from the time of receiving the tax agency's document.

Article 10. Time limit for submitting tax declaration dossiers of land revenues, license fees, registration fees, rights granting fees and other revenues according to the law on management and use of public property

Taxpayers shall comply with regulations on the deadline for submitting tax declaration dossiers as prescribed in Article 44 of the Law on Tax Administration. As for the deadline for submitting declarations of land revenues, license fees, registration fees, rights granting fees and other revenues according to the law on management and use of public property as prescribed in Clause 5, Article 44 of the Law on Tax Administration is implemented as follows:

1. License fee

a) License fee payers (except business households and business individuals) newly established (including small and medium-sized enterprises transferred from household businesses) or have established additional dependent units, business locations; Business or start-up production or business activities shall submit license fee declaration dossiers no later than January 30 of the year following the year of establishment or commencement of production and business activities.

In case there is a change in capital during the year, the license fee payer shall submit the license fee declaration dossier no later than January 30 of the year following the year in which the change information arises.

b) Business households and individuals are not required to submit license fee declaration dossiers. Tax authorities shall base themselves on tax declaration dossiers and tax administration databases to determine turnover as a basis for calculating the amount of license fees payable and notify license fee payers to comply with regulations in Clause 13 of this Article. Article XNUMX of this Decree.

2. Registration fee

The deadline for submission of registration fee declaration dossiers is the same as the time limit for submitting dossiers for registration of property ownership and use rights with competent state management agencies (including the case of one-on-one implementation). inter-door or pay directly at the tax office).

3. Non-agricultural land use tax

a) For organizations:

a.1) First time declaration: The time limit for submission of documents is 30 days from the date on which the non-agricultural land use tax liability arises.

a.2) In the stable cycle, the organization does not have to re-declare non-agricultural land use tax every year if there is no change in taxpayers and factors leading to change in payable tax amount.

a.3) Declare when there is a change in factors that change the tax base leading to an increase or decrease in the payable tax amount and make additional declaration when detecting that the tax declaration dossier submitted to the tax authority is incorrect. omissions affecting the payable tax amount: The deadline for submission of documents is 30 days from the date of arising of the change.

Additional declaration of tax declaration is applicable to: When there are factors that change the tax base, leading to an increase or decrease in the payable tax amount; in case it is discovered that the tax declaration dossiers submitted to the tax authorities contain errors or mistakes that affect the payable tax amount.

b) For households and individuals:

b.1) First time declaration: The time limit for submission of documents is 30 days from the date on which the non-agricultural land use tax liability arises.

b.2) Every year, households and individuals do not have to declare again if there is no change in taxpayers and factors leading to change in payable tax amount.

b.3) Declare when there is a change in factors that change the tax base (except for the case of a change in the price of 1 m² land according to the regulations of the People's Committee of the province) leading to an increase or decrease in the payable tax amount: The time limit for submitting a dossier is 30 days from the date of arising of the change.

b.4) Additional declaration when detecting that the tax declaration dossier submitted to the tax authority has errors affecting the payable tax amount, comply with the provisions of Article 47 of the Law on Tax Administration.

b.5) ​​General declaration: The deadline for submitting a general declaration is March 31 of the calendar year following the tax year.

4. Agricultural land use tax

a) Time limit for submitting the first tax return, declaring when there is an increase or decrease in the area subject to agricultural land use tax: within 30 days from the date of arising or changing tax obligations.

b) The deadline for submitting an organization's annual tax return is the last day of the first month of the calendar year; no later than 10 days from the date of exploitation of the harvested output, for organizations paying tax on the area of ​​perennial crops harvested once.

c) Every year, taxpayers do not have to re-declare tax declaration dossiers if there is no change in increase or decrease in taxable agricultural land use area.

5. Land rent, water surface rent

a) For the case of land or water surface rent, and the dossier for determination of financial obligations on land rent or water surface rent as prescribed in the one-stop-shop mechanism is concurrently a tax declaration dossier: the dossier is no later than 30 days from the date the competent state agency signs the decision on land lease or water surface lease. In case there is no decision but there is a contract for land lease and water surface tax, the time limit for submitting the application is 30 days from the date of signing the contract.

b) In case of land lease or water surface lease without a lease decision or land lease contract: The time limit for submitting the declaration of land rent or water surface rent is 30 days from the date of land use on purposes subject to land and water surface rent.

c) The time limit for submitting land rent or water surface rent declaration dossiers, in case there is a change in factors used to determine financial obligations for land rent or water surface rent during the year, is 30 days from the date of completion of the application. the date the competent authority issues the document noting the change.

d) Taxpayers in the year that do not have changes in factors leading to changes in payable land and water surface rents are not required to declare the following year.

6. Land use fee

a) In the case of land allocation, change of land use purpose or recognition of land use rights by the State, the application for determination of financial obligations regarding land use levy as prescribed in the one-stop-shop mechanism is Time limit for tax declaration dossiers: The time limit for submission of dossiers is 30 days from the date of arising of obligations to the state budget.

b) The date on which the obligation to the state budget arises is determined as follows:

b.1) In case of land allocation or change of land use purpose by the State, the date of decision on land allocation or change of land use purpose by a competent state agency.

b.2) The case of recognition of land use rights is the time when the land registration office sends cadastral information to the tax office. In case the land registration office transfers the dossier to the tax agency late or the tax authority is late in determining the financial obligations compared to the time limit prescribed by law, the time for calculating and collecting land use levy is determined to be the time limit for calculating land use levy. The land registration office has received all valid documents.

7. Fees for granting mineral exploitation rights, fees for granting rights to exploit water resources, and fees for using sea areas:

State agencies competent to issue and issue decisions, notices and documents on fees for granting mineral mining rights, fees for granting water rights, and fees for using marine areas shall have to send decisions, notify and send a written notice to the Department of Taxation of the locality where mineral extraction, water resource extraction or use of the sea is carried out within 05 working days from the date of issuance of the decision, notice or document.

8. Revenues into the state budget in accordance with the law on management and use of public property shall comply with the law on management and use of public property.

Article 11. Locations for filing tax returns

Taxpayers shall comply with regulations on places to submit tax declaration dossiers according to the provisions of Clauses 1, 2 and 3, Article 45 of the Law on Tax Administration and the following provisions:

1. The place to submit tax declaration dossiers for taxpayers with many activities and businesses in many provincial-level areas as prescribed at Points a and b, Clause 4, Article 45 of the Law on Tax Administration is the tax authority of the locality where the tax administration is located. business activities other than the province or city where the head office is located in the following cases:

a) Declare value added tax of the investment project, for the case specified at point d, clause 2, Article 7 of this Decree at the place where the investment project is located.

b) Declare value-added tax for real estate transfer of infrastructure investment projects, houses for transfer (including the case where advance payment is collected from customers according to the schedule) at where the real estate transaction takes place.

c) Declare value added tax at the place where the power plant is located.

d) Declare excise tax at the place of production or processing of goods subject to excise tax or the place of providing services subject to excise tax (except for computerized lottery business).

In case the taxpayer directly imports goods subject to excise tax and then sells them domestically, the taxpayer must declare excise tax to the tax authority directly managing where the taxpayer is headquartered.

dd) Declare environmental protection tax at the place of production of goods subject to environmental protection tax, except for the environmental protection tax of petrol and oil trading activities as prescribed at Point a, Clause 4 of this Article.

e) Declare environmental protection tax at the place where the coal production and trading establishment is located (including for internal consumption), except for the environmental protection tax specified at Point b, Clause 4 of this Article.

g) Declaration of natural resources tax (except for natural resources tax for hydroelectricity production activities in case the reservoir bed of the hydroelectric power plant is located in the same provincial areas; crude oil extraction and sale; activities of exploiting and selling natural gas and natural resources tax of organizations assigned to sell resources are seized or confiscated; irregular natural resource exploitation has been licensed by a competent state agency or is not part of the law. in cases where permits are required as prescribed by law).

h) Declare corporate income tax at the place where the dependent unit is located, the business location has incomes eligible for corporate income tax incentives.

i) Exploiting environmental protection fees at the mining sites (except for crude oil, natural gas and coal gas; organizing the purchase and collection of minerals from small miners).

k) Declare the license fee at the place where the dependent unit is located and the business location.

2. Locations for submitting tax declaration dossiers for taxpayers operating and doing business in many other provincial-level areas where the taxpayers' head office is located according to the provisions of Point b, Clause 4, Article 45 of the Law on Real Tax Administration currently do centralized accounting at the head office (except for the cases specified in Clauses 1, 3, 4, 5 and 6 of this Article) at the tax office managing the head office. At the same time, the taxpayer must submit a table of the distribution of payable tax amounts (if any) according to each province-level area where the state budget revenues are received (including dependent units, business locations) to the tax authority. The tax office managing the head office, except for some of the following cases, is not required to submit the allocation table of payable tax amounts:

a) Value added tax of the taxpayer's transport business activities that the transport routes pass through other provinces where the taxpayer is headquartered.

b) Value added tax of insurance and reinsurance business activities.

c) Value-added tax on construction business activities (including construction of roads, power transmission lines, water pipelines, oil pipelines, gas pipelines) in other provincial-level localities where the head office is located but no dependent unit is established, the business location is located in that provincial area and the value of the construction work including value added tax is less than 1 billion dong.

d) Corporate income tax of dependent units, business locations whose income is entitled to corporate income tax incentives. Taxpayers must separately determine the amount of corporate income tax payable for activities entitled to incentives with the tax authority managing the dependent unit, business location, and must not be allocated to the dependent unit. , another place of business of the taxpayer.

dd) Value added tax, corporate income tax of dependent units, business locations of taxpayers being micro enterprises in accordance with the law on supporting small and medium enterprises.

e) Profit after tax remaining after setting aside funds (except profit after tax of computerized lottery activities).

3. The place to submit tax declaration dossiers for business households and individuals with production and business activities in many localities as prescribed at Points a and b, Clause 4, Article 45 of the Law on Tax Administration is the tax authorities where production and business activities are located.

4. Location of submission of environmental protection tax declaration dossiers for petroleum, coal mining and domestic coal consumption.

a) For petrol and oil:

a.1) The main trader directly importing, producing, or mixing petrol and oil shall submit tax declaration dossiers to the tax authority directly managing the quantity of petrol and oil directly exported and sold by the wholesalers. including export for internal consumption, export for exchange of other products and goods, export and return of entrusted imports, and sale to other organizations and individuals who are not dependent units or subsidiaries as prescribed in Clause XNUMX of this Article. Law on Enterprises of key traders; minus the amount of petroleum for sale and import entrusted to other key traders.

Subsidiaries according to the provisions of the Law on Enterprises of the principal trader or dependent units of the subsidiaries and dependent units of the principal trader shall submit tax declaration dossiers to the direct management tax authority. directly to the volume of petrol and oil exported or sold to other organizations and individuals that are not subsidiaries as prescribed in the Law on Enterprises of key traders and dependent units of subsidiaries.

a.2) The principal trader or his subsidiary as prescribed in the Law on Enterprises of the principal trader having a dependent unit doing business in a locality other than the province or centrally run city where the principal trader is located, If the subsidiary of the principal trader is headquartered but the dependent unit does not do accounting to declare the environmental protection tax separately, the principal trader or subsidiary of the principal trader shall declare the environmental protection tax. environment to the tax authority for direct management; calculate tax and allocate payable tax obligations to each locality where the dependent unit is headquartered according to regulations of the Minister of Finance.

b) For coal mined and consumed domestically:

Enterprises having activities of exploiting and consuming domestic coal through the form of management and assigning them to subsidiaries or dependent units to exploit, process and consume, the subsidiary or dependent unit is entitled Enterprises assigned to perform the task of coal consumption shall declare tax for the entire amount of environmental protection tax incurred on coal purchased from coal mining companies and submit tax declaration dossiers to the tax authorities directly managing them. enclosed with a table determining the tax payable to each locality where the coal mining company is headquartered according to the regulations of the Minister of Finance.

5. Locations for submitting tax declaration dossiers for the cases specified at Point e, Clause 1, Point dd, Clause 2, Points q, r, s Clause 4 and Clause 5, Article 8 of this Decree:

Operators, joint venture enterprises, joint operating companies shall submit tax declaration dossiers and other state budget revenues arising from oil and gas prospection, exploration, development and exploitation activities at the agency. Taxes directly manage taxpayers

The parent company - Vietnam Oil and Gas Group shall submit a dossier of declaration of state budget revenues arising from oil and gas activities in accordance with the Government's regulations in the financial management regulations of the parent company - PetroVietnam. Vietnam gas at tax authorities directly managing taxpayers.

6. Location of filing tax declaration dossiers for taxpayers with tax obligations arising from taxes declared and paid for each time they arise as prescribed at Point b, Clause 4, Article 45 of the Law on Tax Administration at the agency direct management tax, except for the following cases:

a) Tax declaration dossiers of the cases specified at Points a, d, e, k, Clause 4, Article 8 of this Decree shall be submitted to the tax authority in the locality where business activities or tax obligations arise. different from the province-level area where the taxpayer is headquartered.

b) Tax declaration dossiers for exported and imported goods specified at Point c, Clause 4, Article 8 of this Decree shall be submitted at the customs office where the customs declaration is registered.

In case imported or exported goods are subject to a new customs declaration and fall into the cases where tax must be paid at the stage of export or import on the new customs declaration, the tax declaration dossier shall be submitted to the customs office where the customs declaration is registered. sign the first export and import declaration.

c) Enterprise income tax declaration dossiers for capital transfer of foreign contractors at tax agencies directly managing enterprises where foreign contractors invest capital (including organizations and individuals). The person receiving the capital transfer declares on behalf of the foreign contractor and in the case of an organization established under Vietnamese law where the foreign contractor invests capital, declares it on behalf of the foreign contractor if the organization or individual receiving the capital transfer is also a foreign contractor. ).

d) The contractor submits the corporate income tax declaration of the transfer of interests to participate in the oil and gas contract at the tax agency directly managing the oil and gas contract in which the transfer of the participation interests arises ( including the case of change of owner of the contractor holding the participation interest in the oil and gas contract).

dd) Individuals earning income from capital transfer or capital investment who are eligible to directly declare tax with tax authorities shall submit tax declaration dossiers at the tax authority managing the issuing unit.

e) Individuals earning income from copyrights, franchises, winning prizes from abroad; receiving inheritances, gifts being other assets (except real estate; assets subject to registration of ownership and right to use) in foreign countries are subject to direct tax declaration with tax authorities and submit tax declaration dossiers at tax offices. tax where the individual resides.

g) Individuals earning income from property rental (except real estate) submit tax declaration dossiers at the tax office where the individual resides. Individuals earning income from leasing real estate in Vietnam shall submit a tax return at the tax authority where the rental property is located. Individuals who have real estate for rent abroad shall submit tax declaration dossiers at the tax agency directly managing the place where the individual resides.

h) Individuals earning income from inheritance or gifts being other assets must register their ownership and use rights and submit tax declaration dossiers at the tax office where registration fee is declared.

i) Business households and individuals do not have a fixed place of business and do not regularly file declarations of taxes and other revenues at the tax office where the individual resides.

k) Organizations and individuals, when registering the right to use and own property, except for houses and land (including cases eligible for registration fee exemption under the law on registration fees), shall pay registration fees. registration fee declaration dossiers at the tax office where the ownership or use rights are registered or the location decided by the provincial People's Committee.

7. Locations for submitting tax declaration dossiers for taxpayers with tax obligations arising from land revenues as prescribed at Point c, Clause 4, Article 45 of the Law on Tax Administration are as follows:

a) Non-agricultural land use tax:

a.1) Organizations, households and individuals submit tax declaration dossiers at the dossier-receiving agency as prescribed in the one-stop-shop mechanism where taxable land is located. In case the one-stop-shop mechanism does not have regulations, the application shall be submitted to the tax agency where the taxable land is located.

a.2) Households and individuals submit aggregate tax declaration dossiers at the tax authority where taxpayers make general declaration according to the following provisions:

In case no land plot exceeds the limit but the total area of ​​the taxable land plots exceeds the land limit in the place where the land use right is located: The taxpayer has the option to submit a tax return to any tax authority on the area where the parcel of land is located.

In case the taxpayer has land use rights to many residential land plots in districts in the same province and only 01 land plot exceeds the land quota in the place where the land use right is located, the aggregate declaration shall be submitted to tax authorities in the district where the residential land plot exceeds the quota.

In case the taxpayer has the right to use land for many residential land plots in the districts and there are many land plots exceeding the land limit in the place where the land use right is located, the taxpayer may choose to submit a consolidated declaration. to the tax office where the land plot is subject to tax in excess of the limit.

b) Agricultural land use tax: Taxpayers submit tax declaration dossiers to the People's Committees of communes, wards and townships where the taxable land is located.

c) Land use levy: Taxpayers shall submit a dossier of determination of financial obligations regarding land use levy as prescribed in the one-stop-shop mechanism and concurrently a tax declaration dossier, except for the case specified in Clause 12 of this Article. 13 of this Decree) at the application-receiving agency under the one-stop-shop mechanism where the taxable land is located.

d) Land rent, water surface rent: Taxpayers shall submit a dossier of determination of financial obligations regarding land rent and water surface rent as prescribed in the one-stop-shop mechanism, and at the same time, a tax declaration dossier (except for tax declarations). accordance with Clause 12, Article 13 of this Decree) at the application-receiving agency under the one-stop-shop mechanism where the taxable land is located. In case the one-stop-shop mechanism does not have regulations, the application shall be submitted to the tax agency where the taxable land is located.

dd) Personal income tax from real estate transfer, inheritance, gift being real estate:

dd.1) Individuals earning incomes from real estate transfer, inheritance or gifts being real estate shall submit tax declaration dossiers at the land application-receiving agency as prescribed in the one-stop-shop mechanism. where real estate is located.

dd.2) Individuals earning incomes from transferring, receiving inheritances or gifts being houses, commercial houses or construction works to be formed in the future; construction works, houses that have been handed over and put into use by the project but have not yet issued certificates of land use rights and ownership of houses and land-attached assets in accordance with the law on housing; individuals make additional declarations to the real estate transfer tax declaration dossiers in case the first-time tax declaration dossiers have completed the procedures for granting certificates of land use rights and ownership of houses and assets on land; individuals authorized to manage real estate are taxpayers according to the provisions of the law on personal income tax and submit tax declaration dossiers at the tax authority where the real estate is located.

dd.3) Individuals earning incomes from the transfer, receipt of inheritances or gifts of real estate in foreign countries shall submit tax declaration dossiers at the tax office where the individual resides.

e) House and land registration fee: Organizations and individuals when registering land use rights, ownership of houses and other land-attached assets (including cases eligible for registration fee exemption) shall submit a dossier registration fee declaration at the application-receiving agency under the one-stop-shop mechanism where the real estate is located.

8. The place to submit tax declaration dossiers for taxpayers being individuals that incur tax obligations for incomes from salaries and wages that are subject to personal income tax finalization as prescribed in Point d Clause 4 of this Article 45 Article XNUMX of the Law on Tax Administration is as follows:

a) Individuals who directly declare tax on a monthly or quarterly basis as prescribed in Clause 1, Article 8, Article 9 of this Decree, including:

a.1) Resident individuals who earn incomes from salaries and wages paid by organizations or individuals in Vietnam and are subject to personal income tax but have not yet withheld tax, such individuals shall submit tax declaration dossiers to the agency. Tax authorities directly manage income-paying organizations and individuals.

a.2) If a resident earns income from wages or salaries paid from abroad, he/she shall submit a tax return to the tax authority managing the locality where he/she works in Vietnam. In case the place where the individual's work arises is not in Vietnam, the individual shall submit a tax return to the tax office where the individual resides.

b) Individuals who directly declare tax finalization as prescribed in Clause 6, Article 8 of this Decree include:

b.1) A resident who earns salary or wages in one place and is eligible to declare tax on his/her own in the year shall submit a tax finalization declaration at the tax office where he/she directly declares tax in the year according to regulations. specified at point a of this clause. In case an individual earns salary or wages at two or more places, including the case where he has both income directly declared and deducted by the paying organization, he/she shall submit a dossier. declare tax finalization at the tax office where the largest source of income in the year. In case the largest source of income cannot be determined in the year, the individual shall choose the place to submit the finalization dossier at the tax agency directly managing the paying organization or the place where the individual resides.

b.2) Resident individuals earning salary or wages that are eligible for withholding at source from two or more places shall submit a tax finalization declaration as follows:

Individuals who have calculated deductions for their family circumstances at any income-paying organization or individual shall submit a tax finalization declaration to the tax agency directly managing such income-paying organization or individual. In case an individual changes his/her workplace and at an organization or individual paying the final income with family deductions, a tax finalization declaration shall be submitted to the tax authority managing the organization or individual. pay final income. In case the individual changes the place of work and at the organization or individual paying the final income without deduction for family circumstances, the tax finalization declaration dossier shall be submitted at the tax office where the individual resides. If the individual has not yet calculated the deduction for his/her family circumstances at any income-paying organization or individual, a tax finalization declaration shall be submitted at the tax office where the individual resides.

In case the resident does not sign a labor contract, or signs a labor contract of less than 03 months, or signs a service provision contract with income at one place or many places where 10% has been deducted, a dossier of declaration must be submitted. tax finalization at the tax office where the individual resides.

Individuals residing during the year earning incomes from wages or salaries at one place or many places but at the time of settlement do not work at any income-paying organizations or individuals, the place to submit tax finalization declaration dossiers is to: tax authority where the individual resides.

9. Based on the actual situation in the area under management, in case the competent state agency of the province decides to decentralize revenue sources to the place where the dependent unit is located, the business location in the same provincial area with the local authority. where the taxpayer's head office is located, the taxpayer shall calculate and distribute tax payable to the district-level area where the revenue is generated.

Article 12. Declaration of fees, charges and other revenues collected by representative missions of the Socialist Republic of Vietnam abroad

1. Declaration of fees, charges and other revenues collected by representative missions of the Socialist Republic of Vietnam abroad are quarterly declaration and annual settlement. Specifically:

a) Quarterly declaration dossiers as prescribed at Point a, Clause 12.3, Appendix I promulgated together with this Decree.

b) Dossier of declaration of annual finalization as prescribed at Point b, Clause 12.3, Appendix I issued together with this Decree.

c) The time limit for submission of quarterly declaration and annual settlement of fees, charges and other revenues collected by the representative mission of the Socialist Republic of Vietnam in foreign countries is specified in Article 44 of the Law on Management. tax administration.

2. Location of filing the declaration of fees, charges and other revenues

The Ministry of Foreign Affairs or an agency or unit under the Ministry of Foreign Affairs is authorized to declare fees, charges and other revenues collected by overseas Vietnamese representative missions and submit dossiers of declaration of fees and charges. fees and other revenues to the tax authority where the head office is located. The determination of fees, charges and other payable revenues shall comply with regulations of the Ministry of Finance.

Article 13. Cases where tax administration agencies calculate tax and notify tax payment

1. If the tax authority calculates tax, notify the payable tax amount according to the taxpayer's tax return, in the following specific cases:

a) Personal income tax from inheritance and gifts (except for inheritances and gifts being real estate specified at Point a, Clause 2 of this Article).

b) Non-agricultural land use tax for households and individuals (except for the case of general declaration, taxpayers must determine the additional tax payable by themselves due to the general declaration and remit the money to the state budget). ).

c) Agricultural land use tax for households and individuals.

d) Taxes, fees, charges and other state budget revenues for business households and individuals paying taxes by the presumptive method.

dd) Land rent or water surface rent shall be applied to cases where a lease decision or land lease contract has not been issued (except for land rent and water surface rent arising in economic zones or hi-tech zones).

e) License fees for business households and individuals paying tax according to the declaration method.

g) Fees in advance, registration (except for houses and land specified at Point a, Clause 2 of this Article).

h) Personal income tax from real estate transfer; from inheritance, gifts being real estate (applicable to the cases specified at Points dd.2, dd.3 Clause 7 Article 11 of this Decree).

2. In case the tax authority calculates tax, notify the payable tax amount according to the financial obligation determination dossier sent by the competent state management agency, specifically as follows:

a) Personal income tax from real estate transfer; from receiving inheritances, gifts being real estate (applicable to the case specified at Point dd.1 Clause 7 Article 11 of this Decree) and house and land registration fees.

b) Land use levy (except for land use levy arising in economic zones and hi-tech zones).

c) Land rent, water surface rent (except for land rent and water surface rent arising in economic zones, high-tech zones).

3. In case the tax authority announces the payable tax amount according to the tax calculation document sent by the competent state management agency, specifically as follows:

a) Fees for granting the right to exploit minerals.

b) Fee for granting the right to exploit water resources.

c) Fees for using the sea area.

4. The time limit for the tax authority to issue a notice of tax payment from the date of receipt of a legal, complete and correct tax declaration dossier of the taxpayer in the following cases:

a) For the cases specified at Points a, b and c, Clause 1 of this Article:

a.1) Within 05 working days from the date the taxpayer directly submits the payment at the tax office or the date the agency receives the dossier under the one-stop-shop mechanism, for the first declaration, when there is a arising changes in factors that change tax bases, additional declarations. In case the taxpayer changes but the previous taxpayer has fulfilled the annual tax obligation, the tax authority shall not issue a notice of tax payment.

a.2) No later than April 30 for annual tax obligations (except for the general declaration as prescribed at Point b.4 Clause 5 Article 3 of this Decree).

a.3) If the locality has a harvest season for agricultural products that does not coincide with the prescribed deadline for payment of agricultural land use tax, the tax authority is allowed to delay the time limit for issuing tax payment notices but not 60 days beyond the specified time limit.

b) In case the tax declaration dossier is illegal, incomplete, or not according to the prescribed form, the tax authority shall notify the taxpayer according to the provisions of Clause 2, Article 48 of the Law on Tax Administration or cooperate with the tax authority in the tax administration. competent country to verify information as a basis for tax calculation and notice of tax payment according to regulations.

c) Right within the working day or the next working day at the latest for the cases specified at Point g, Clause 1 of this Article.

5. For business households and individuals specified at Points d and e, Clause 1 of this Article:

a) No later than the 20th day of the month in which the tax payable is incurred, for business households and individuals that have just started doing business or exploiting natural resources and minerals.

b) No later than January 20 of each year for the following years.

6. The time limit for tax authorities to issue tax payment notices and send tax payment notices to taxpayers for the cases specified at Points dd and h Clause 1 and Clause 2 of this Article is from the date of receipt of the dossier. the taxpayer's tax return, the information transfer slip to determine the financial obligation on the land, and legal and complete documents of the competent state agency, specifically as follows:

a) No later than 05 working days for the information transfer form to determine financial obligations on land transferred by a competent state agency, except for the case specified at Point b of this Clause; the document of the competent state agency determining the payable land rent or water surface rent notified to the taxpayer is inconsistent with the provisions of law; permit the extension of land use in case of delay in putting the land into use or the delay in land use compared with the schedule stated in the investment project and other cases as prescribed by law.

b) Within 03 working days from the date of receipt of the document specifying the amounts payable by the lessee, water surface renter or land user from the land rent, water surface rent, and land use levy payable. of financial institutions. The financial authority must determine the amounts that taxpayers are allowed to deduct from the land rent, water surface rent, and land use levy payable and send it to the tax authority within 05 working days from the date of receipt of the dossier submitted by the tax office. land registration moved to.

c) Within 03 working days from the date of receipt of the taxpayer's tax return, the tax authority shall send a document made according to Form 01/CCTT-TDMN in Appendix II to this Decree and send it to the tax authority. competent countries as prescribed in Article 63 of Decree No. 43/2014/ND-CP dated May 15, 5 of the Government to provide cadastral information as a basis for issuing deposit payment notices to taxpayers. as prescribed at Points a and b of this Clause.

d) No later than April 30 of each year, the tax authority shall issue a notice of payment of land rent or water surface rent to taxpayers in case of annual payment of land or water surface rent and in case the agency having the authority to adjust the land rent or water surface rent for the next stabilization period, the tax authority must re-determine the payable land and water surface rent and notify the taxpayer for implementation.

7. The time limit for tax authorities to issue tax payment notices and send tax payment notices to taxpayers for the case specified in Clause 3 of this Article is from the date of receipt of the agency's decision, notice or document. competent state, specifically as follows:

a) No later than 10 working days from the date of receipt of a complete and legal decision, notice or document from a competent state agency.

b) No later than April 30 of each year, the tax authority shall issue a notice of payment of the following years for the case of payment for the grant of mineral mining rights, for the grant of the right to exploit water resources, for pre-history use the marine area in the form of annual payment.

8. In case the tax authority receives the information transfer slip to determine the financial obligation on land, the decision, notice or document of the competent state agency is illegal or incomplete as prescribed. The time limit for the tax authority to send a written request to the competent state agency to adjust and supplement specific information is as follows:

a) Within 03 working days after receiving the dossier, the tax authority shall send a document according to Form 01/CCTT-ĐĐTCQ in Appendix II to this Decree to the competent state agency. to adjust and supplement information.

b) Within 03 working days from the date of receipt of the document from the tax authority, the competent state agency shall adjust and supplement information and send it to the tax authority.

9. Cases where tax authorities impose taxes on taxpayers according to the provisions of Article 50 of the Law on Tax Administration and Article 14 of this Decree.

10. For imported or exported goods, the customs authority shall calculate tax and notify tax in the following cases:

a) Taxpayers are taxed by customs authorities as prescribed in Article 52 of the Law on Tax Administration and Article 17 of this Decree.

b) If the taxpayer terminates its operation, does not operate at the registered business address, is dissolved or goes bankrupt and has not yet fulfilled its tax obligations, the customs office shall calculate tax and notify tax to determine the tax amount payable. payable to relevant organizations and individuals as prescribed by law.

c) Competent state agencies request customs offices to determine the amount of tax on confiscated exports and imports as a basis for handling according to law provisions.

d) Imported goods have not yet paid taxes at the stage of importation, and are forced by competent authorities to be distrained and sold at auction. , tax notice to the auction collection agency to pay tax.

dd) The taxpayer is sanctioned for an administrative violation in tax administration, the sanctioned amount is calculated according to the understated tax amount and the evaded tax amount.

e) Imported goods subject to tax exemption and not subject to tax, the taxpayer pledges or mortgages as collateral for loans, in case the credit institution must handle the pledged or mortgaged property. According to the provisions of law to recover the debt, but the taxpayer has not yet declared a new customs declaration, has not paid enough tax as prescribed by the law on customs, the customs authority shall calculate the tax and notify the credit institution. use the tax payable.

g) Customs fees; fees for goods, baggage and means of transport in transit.

11. Responsibilities of taxpayers, tax administration agencies, competent authorities

a) Taxpayers are responsible for accurately, truthfully and fully declaring all contents in the tax declaration dossiers or financial obligation determination dossiers and submitting the dossiers to tax administration agencies or state management agencies. competent country as prescribed by law and take responsibility for the information on the declared dossier; explain and supplement information and documents fully and on time at the request of tax administration agencies.

b) Tax administration agencies:

b.1) In case the tax administration agency calculates tax and announces the payable tax amount according to the taxpayer's tax return, the tax administration agency is responsible for checking the taxpayer's information declared on the file. tax declaration and tax calculation, tax notification to taxpayers. In case the information on the taxpayer's tax return is incomplete or inaccurate, the tax authority shall not accept the tax return or notify the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix II issued together with the Decree to explain, supplement information, documents or impose tax according to the provisions of law.

b.2) In case the tax administration agency calculates tax and announces the payable tax amount according to the financial obligation determination dossier transferred by the competent state management agency, the tax administration agency shall have to responsible for checking the information on the file for determining financial obligations and performing tax calculation and tax notification to taxpayers.

b.3) In case the information transferred by the competent state agencies is not enough, the information is not enough or the tax administration agency discovers that the information is not true, within 03 working days from the date of receipt of the dossier, the tax administration agency shall notify in writing the agency that sent the dossier to supplement and adjust information. After receiving sufficient documents and information, the tax administration agency shall calculate and issue a notice of payment within the time limit specified in the corresponding articles of this Decree.

b.4) Where the tax administration agency notifies the payable tax amount according to the document determining the payable obligation of the competent state agency according to the provisions of the corresponding articles of this Decree. In case the information transferred by the competent state agencies is not enough grounds to issue a tax payment notice, within 03 working days from the date of receipt of the document, the tax administration agency shall have to notify in writing to the agency that sent the dossier to supplement or adjust information. After receiving the complete dossier and information, the tax administration agency shall issue a notice of payment within the time limit specified in Clause XNUMX of this Article. the relevant articles of this Decree.

b.5) ​​In the cases specified at Points b, c, d, e and g, Clause 10 of this Article, the customs authority shall base on tax administration data and relevant documents to determine the number tax payable on imported and exported goods.

c) For competent state agencies:

c.1) Take responsibility for the completeness and accuracy of information in the financial obligation determination file or the payable obligation document;

c.2) To fully and promptly transfer the dossier of determination of financial obligation or the document of determination of payable obligation to the tax administration agency;

c.3) Adjust and supplement information at the request of tax administration agencies;

c.4) Timely sending documents on adjustment and supplement of information to determine the payable tax amount to tax administration agencies to adjust tax obligations and adjust and supplement tax payment notices issued before there;

c.5) Cooperate with tax authorities and build an information system to automatically transmit and receive information by electronic means;

c.6) The tax advisory councils of communes and wards are responsible as prescribed in Article 28 of the Law on Tax Administration for tax authorities to determine the flat tax payable to business households and individuals;

c.7) Commune-level People's Committees or land use right registration offices are responsible for certifying non-agricultural land use tax declaration information for taxpayers within the scope of their duties within 03 days. working since receiving the request of the taxpayer or the tax administration agency.

d) Credit institutions.

Imported goods subject to tax exemption and not subject to tax, taxpayers pledge or mortgage as collateral for loans, in case credit institutions must handle pledged or mortgaged properties according to regulations. If the tax declarant has not yet declared a new customs declaration and fully paid taxes according to the provisions of the law on customs, the credit institution is responsible for providing information about the mortgaged goods. Mortgages or mortgages must be handled for customs authorities to determine the tax payable. Credit institutions are responsible for paying taxes on behalf of taxpayers.

12. In case the tax authority does not calculate tax or notify tax payment for the revenues from land rent, water surface rent, and land use levy arising in economic zones or hi-tech zones, the responsibility of such agencies Tax authorities, taxpayers and competent state agencies are assigned the task of collection management according to the provisions of law as follows:

a) Competent state agencies assigned the task of collection management in accordance with relevant laws on revenues as prescribed in this Clause shall: Receive dossiers, fully determine, exactly the amount payable to the state budget of the taxpayer, issue a document to the taxpayer (clearly stating the content of the revenue, the amount payable to the state budget and the time limit for payment to the state budget). State books), and at the same time send it to the tax authority in the locality where the revenue is generated to urge and enforce tax according to the provisions of the Law on Tax Administration.

b) The tax authority is responsible for receiving documents transferred by the competent state agency tasked with collection management; monitor and urge taxpayers to pay money into the state budget according to the time limit and the amount stated in the document of the competent state agency; calculate late payment interest and enforce tax arrears (if any) in accordance with the Law on Tax Administration for revenues specified in this Clause. The tax authority is responsible for summarizing the full amount paid to the state budget for the revenues specified in this Clause in the state budget revenue report.

c) Taxpayers are responsible for paying money into the state budget according to the contents written in the documents of the competent state agencies assigned the task of collection management. In case the taxpayer fails to make a full payment to the state budget or fails to pay the money on time specified in the document of a competent state agency, he/she must pay late payment interest in accordance with the Law on Tax Administration. and comply with tax enforcement decisions of tax administration agencies.

13. The list of notices of tax administration agencies is in Appendix II issued with this Decree.

Chapter III

TAX ASSESSMENT #

Article 14. Tax imposition

Taxpayers are taxed by tax authorities in the following cases:

1. Failing to register for tax as prescribed in Article 33 of the Law on Tax Administration.

2. Failing to declare tax or declaring tax incompletely, honestly and accurately as prescribed in Article 42 of the Law on Tax Administration.

3. Failing to submit additional tax dossiers at the request of tax administration agencies or having supplemented tax dossiers but are inadequate, truthful or accurate for tax calculation bases to determine payable tax amounts.

4. Failure to reflect or reflect incompletely, truthfully and accurately data on accounting books to determine tax obligations.

5. Failure to present accounting books, invoices, vouchers and necessary documents related to the determination of the factors serving as a basis for tax calculation; determine the payable tax amount within the prescribed time limit or when the time limit for tax examination or inspection expires at the taxpayer's office has expired.

6. Failing to comply with the tax examination decision within 10 working days from the date of its signing, unless the inspection time is postponed as prescribed.

7. Failure to comply with the tax inspection decision within 15 days from the date of its signing, unless the inspection time is postponed as prescribed.

8. Buying, selling, exchanging and recording the value of goods or services not according to the normal transaction values ​​on the market.

9. Purchase and exchange of goods or services using illegal invoices or illegally using invoices of which goods or services are real according to the determination of agencies with investigation and inspection functions, check and have declared tax revenue and expenses.

10. There are signs of fleeing or dispersing the property in order not to fulfill tax obligations.

11. Conducting transactions which are not in accordance with the economic nature or the actual arising in order to reduce the taxpayer's tax liability.

12. Failure to comply with regulations on the obligation to declare and determine associated transaction prices or to provide information under regulations on tax administration for enterprises with associated transactions.

Article 15. Basis for tax assessment

1. Taxpayers are assigned each factor related to the determination of payable tax amount

a) Organizations and individuals are assigned each factor relevant to the determination of payable tax amounts in one of the following cases:

a.1) Through inspection of tax declaration documents, the tax authority has grounds to believe that the taxpayer has declared incompletely or incorrectly the factors that serve as a basis for determining the payable tax amount, and has requested the taxpayer additional tax declaration but the taxpayer does not make additional declarations or makes additional declarations inaccurately and truthfully at the request of tax authorities.

a.2) Through examination of accounting books, invoices and documents related to the determination of the payable tax amount by the taxpayer or through inspection, comparison, verification, accounting books, invoices and documents. from relevant organizations and individuals, the tax authority has grounds to prove that the taxpayer does inaccurate and untruthful accounting of the factors related to the determination of the payable tax amount.

a.3) Accounting of selling prices of goods or services inconsistently with actual payment prices that reduce taxable revenue or account purchase prices of goods and raw materials serving production and business not at real prices market-appropriate payments increase costs, increase creditable value-added taxes, and reduce tax liability.

a.4) Taxpayers submit tax declaration dossiers but cannot identify the factors that serve as the basis for determining the tax bases or determine the factors that serve as the basis for determining the tax bases but cannot calculate the tax bases themselves. tax payable.

a.5) Falling into one of the cases specified in Clauses 10, 11, 12, Article 14 of this Decree.

b) Bases for tax assessment

b.1) For corporate taxpayers

Based on databases of tax administration agencies and commercial database; valid documents and inspection results; verification results; the average minimum payable tax amount of 03 business establishments of the same goods, lines, trades and sizes in the locality; In cases where local business establishments do not have or have but not enough information on items, industries, trades and sizes of business establishments, information of business establishments in other localities may be used for printing. according to each factor.

b.2) For individuals transferring, receiving inheritance or gifts being real estate

The tax authority shall determine the taxable price in case the individual declares and pays tax at a taxable price lower than the normal transaction price on the market. The taxable price determined by the tax authority must be consistent with the normal transaction price on the market but not lower than the price set by the People's Committee of the province or city at the time of tax calculation.

c) On the basis of each fixed element, the tax authority shall determine the payable tax amount in accordance with current tax laws.

2. Taxpayers are assigned tax amounts to be paid according to the ratio of turnover according to the provisions of law, as follows:

a) Organizations that pay value-added tax according to the direct method, and individuals that pay tax by the method of declaration may have their payable tax amount assessed as a proportion of their turnover when falling into one of the prescribed cases. Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11, Article 14 of this Decree.

b) Bases for tax assessment

Based on databases of tax administration agencies and commercial database; valid documents and inspection results; verification results; minimum turnover of 03 business establishments of the same goods, industries, trades and sizes in the locality; In cases where a local business establishment does not have, or does not have, but does not have, information on, items, trades, or the size of the business establishment, information from another local business establishment with the same conditions natural and economic development to fix taxable revenue.

c) On the basis of the fixed revenue, the tax authority shall determine the payable tax amount in accordance with current tax laws.

Article 16. Competence, procedures and decisions on tax imposition

1. Tax assessment authority

General Director of the General Department of Taxation; Director of Tax Department; The director of the Sub-department of Taxation has the authority to determine tax.

2. Tax assessment procedures

a) When imposing tax, the tax authority shall notify in writing the taxpayer of the tax assessment and issue a decision on tax assessment. The decision on tax imposition must clearly state the reasons for tax imposition, the grounds for tax imposition, the assessed tax amount, and the time limit for tax payment.

b) In case the tax authority implements tax assessment through tax inspection or tax inspection, the reason for tax assessment, the grounds for tax assessment, the assessed tax amount, and the time limit for paying tax must be recorded in the tax record. tax inspection, tax inspection, tax decisions of tax authorities.

c) If the taxpayer is assessed tax as prescribed, the tax authority shall impose an administrative penalty for the violation and calculate a late payment interest in accordance with law.

3. Tax imposition decision

a) When imposing tax, the tax authority must issue a decision on tax assessment according to Form No. 01/ADT in Appendix III issued with this Decree, and send it to the taxpayer within 03 working days from the date of issuance. from the date of signing the decision on tax assessment;

In case the taxpayer is subject to tax payment according to the notice of the tax authority, the tax authority is not required to issue a decision on tax assessment as prescribed in this Clause.

b) The taxpayer must pay the tax amount determined according to the tax handling decision of the tax administration agency. In case the taxpayer disagrees with the tax amount set by the tax authority, the taxpayer still has to pay the tax amount and has the right to request the tax agency to explain or complain or initiate a lawsuit about the tax imposition. .

Article 17. Tax imposition on imported and exported goods

1. Tax imposition for exported and imported goods in the cases specified in Clause 1, Article 52 of the Law on Tax Administration and Clause 4 of this Article is the customs authority's determination of elements of the tax base. Tax calculation method to determine the amount of tax that the taxpayer must pay.

2. Tax imposition on exported and imported goods shall be carried out during the course of customs procedures, and exported or imported goods have been granted customs clearance or have been released as prescribed in Clause 4 of this Article. this.

3. The customs authority shall determine tax on the basis of: Name of goods, code number, quantity, type, origin, value, tax rate in percentage, absolute tax, mixed tax; tax calculation method; customs dossiers; documents, books, accounting vouchers, electronic data stored at the enterprise, electronic data stored at the customs authority, inspection and examination results, conclusions of the competent authority or the court's concluding judgment, documents and other information related to exported and imported goods as prescribed in Clause 2, Article 52 of the Law on Tax Administration.

4. The customs authority shall impose tax in the cases specified in Clause 1, Article 52 of the Law on Tax Administration, specifically as follows:

a) Tax declarants use illegal documents in customs dossiers, dossiers of tax exemption, reduction, tax refund or non-collection to declare and calculate tax.

b) The tax declarant fails to declare or declares inaccurate or incomplete information related to the determination of tax liability; false declaration of tax exemption, reduction, tax refund or non-collection subjects; beyond the prescribed time limit, the tax declarant fails to report or reports inaccurate data to the customs authority; Past the prescribed time limit, the taxpayer fails to submit additional tax declaration dossiers at the request of the customs authority or has submitted additional tax declaration dossiers but fails to provide sufficient and accurate tax bases to determine the tax amount. must turn in.

c) 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 to be paid, the amount of tax to be exempted, reduced, refunded or not collected.

d) Taxpayers fail to prove or explain or fail to prove or explain within the prescribed time limit the contents related to the determination of tax obligations as prescribed by law.

dd) The tax declarant fails to comply with the tax inspection decision or the post-customs clearance inspection decision within 10 working days from the date of receipt of the decision, fails to comply with the tax inspection decision within 15 days from the date of receipt of the decision. from the date of announcement of the decision and the customs authority has sufficient grounds for tax assessment, except for the case of extension of the time limit for tax inspection, post-clearance inspection, or tax inspection.

e) Taxpayers do not reflect or reflect fully, honestly and accurately data on accounting books to determine tax obligations.

g) The customs authority has sufficient evidence and grounds for determination that the declared value is not true to the actual transaction value.

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

i) Taxpayers cannot calculate the amount of tax to be paid by themselves.

k) Imported goods subject to tax exemption and not subject to tax but the tax declarant arbitrarily changes the purpose of use or changes domestic consumption without declaring or paying tax on the new customs declaration as prescribed by law. the law; Goods being imported raw materials, supplies and components are eligible for tax exemption for 05 years from the date of commencement of production of special investment incentive projects or investment projects in geographical areas with favorable economic conditions. especially difficult society, but tax preparers do not declare and pay taxes; goods exported or imported on the spot do not comply with the provisions of the tax law, the law on customs, and the law on commerce.

In case raw materials and supplies imported for processing, production and export are negative (less than) or positive (more) than the data reported to the customs authority, the customs authority has determined If the cause of the difference is negative or positive, then based on the violation act to handle and make tax assessment for the whole difference, including the negative difference and the positive difference.

In case imported raw materials and supplies have a negative or positive difference compared to the data reported to the customs authority but the customs authority cannot determine the cause of the difference, or the violation cannot be identified, The customs authority only imposes tax on the quantity of raw materials and supplies with a negative difference.

For the quantity of raw materials and supplies with a positive difference but these materials and supplies are still used by the enterprise for the right purposes for processing or production for export, the customs authority shall not impose tax. Enterprises must monitor and manage raw materials and supplies imported for processing or production for export as if they were imported for the first time until all products are exported.

In case the goods imported for processing by a domestic enterprise have a positive difference in the quantity of raw materials and supplies at the expiration of the processing contract performance time limit, the processing recipient has settled the processing contract. with the processing party, the enterprise must re-export or declare and pay tax on the positive difference in raw materials and supplies, unless the enterprise transfers raw materials and supplies with a positive difference to perform the processing contract. is different. If the enterprise fails to declare and pay tax on the positive difference in raw materials and supplies, the customs authority shall impose tax.

l) Imported goods that have not yet completed customs procedures are distrained for auction according to a decision of a competent authority or a judgment or decision of a court that is subject to tax, the customs authority shall issue a tax notice. determine the amount of tax payable and notify the agency or organization that collects the auction proceeds for tax payment, except for imported goods that are confiscated for auction and are owned by the State.

m) Imported goods subject to tax exemption or non-taxable, tax declarants pledge or mortgage as collateral for loans, in case credit institutions have to handle pledged or mortgaged properties. in accordance with the law to recover the debt, but the tax declarant has not yet declared a new customs declaration and fully paid tax according to the provisions of the law on customs.

n) Goods exported or imported in other cases are inspected and audited by the customs authority or the inspection and audit agency at the tax declarant's office or at the customs office as prescribed in Clause 2 of this Article. Point b, Clause 21, Article 2, Point b, Clause 22, Article XNUMX of the Law on Tax Administration, detecting that taxpayers have failed to declare or declare or calculate tax or determine the tax amount to be exempted, reduced, refunded or not collected or determined. are not subject to tax in contravention of the provisions of law.

5. Order of tax assessment

a) Determination of goods subject to tax assessment as prescribed in Clause 4 of this Article.

b) Calculation of the fixed tax amount:

The tax amount is determined based on the goods name, quantity, type, code, origin, value, tax rate, tax rate, tax calculation method.

In case of partial tax imposition of the total number of goods of the same category in different customs declarations, the tax amount is determined on the first export or import declarations, then the tax amount to be determined is the tax amount. The average tax amount is determined according to the following formula:

In case the customs declaration of the first import is non-taxable goods or there is no data on the tax amount, or the customs declaration has been canceled according to the provisions of the law on customs or there is no declaration According to the customs authority, the customs authority shall base itself on the goods name, type, value, code, origin, tax rate, tax calculation method of identical or similar goods stored in the database. data from the customs authority for tax assessment. The taxable exchange rate applies the exchange rate at the time of issuance of the tax assessment decision.

c) Determine the tax difference between the payable tax amount and the tax declared by the taxpayer.

d) Determine the tax payment deadline.

dd) Make a record as a basis for tax assessment, except for the following cases where the minutes are not made:

Tax preparers cannot calculate the amount of tax to be paid by themselves; The customs authority shall make tax assessment according to the conclusion of the inspection, examination or auditing agency or other competent authority after inspection, examination and audit at the tax declarant's office, in the report. has correctly determined the amount of tax to be fixed; imported goods subject to tax exemption and not subject to tax are assets as security for loans as prescribed at Point m Clause 4 of this Article; Imported goods that have not yet completed customs procedures are distrained for auction under a decision of a competent authority or a judgment or decision of a court and are subject to tax as prescribed at Point 1, Clause 4. This.

e) A written notice made according to Form No. 01/TBXNK in Appendix II issued with this Decree to the taxpayer or authorized person, guarantor, taxpayer on behalf of the taxpayer about legal bases for tax assessment, tax calculation methods, detailed tax amounts for each type of tax, fixed tax payment deadlines, time limits for calculating late payment interest and fines.

In case the customs authority makes tax assessment based on the written conclusion of the competent authority as prescribed at Point h, Clause 1, Article 52 of the Law on Tax Administration, and Point n, Clause 4 of this Article in the notice sent to the competent authority. the tax declarant clearly states the reason for tax assessment according to the written conclusion of the competent authority, the fixed tax amount, and the time limit for paying the fixed tax.

In case the customs authority performs tax assessment, based on the results of inspection, examination and post-customs clearance examination at the tax declarant's office, the reasons for tax assessment, the legal grounds for tax assessment, the time limit for tax assessment shall be determined. paying the fixed tax specified in the inspection or examination conclusion, the notification is not required.

g) Issue a decision on tax assessment according to Form No. 01/QDDADT/TXNK in Appendix III to this Decree, and send it to the tax declarant as prescribed at Point k of this Clause. The decision on tax imposition must clearly state the reason, the legal basis, the fixed tax amount, the time limit for tax payment, and the time limit for calculating late payment interest.

h) In case the decision on tax imposition is incomplete and inaccurate, the customs authority shall issue an amended and supplemented decision on tax imposition according to Form No. 01/QDDADT/TXNK in Appendix III issued together with the Decree. this.

In case the issued decision on tax imposition is not in accordance with the provisions of law, the customs authority that issued the decision on tax imposition shall issue a decision to cancel the decision on tax imposition according to Form No. 02/QDHADT/TXNK in Appendix III issued together with this Decree.

i) The amount of tax, late payment interest, and fine paid by the taxpayer under the decision on tax assessment but the decision on tax assessment has been modified, supplemented or canceled or the amount of tax, late payment interest or fine already paid. is greater than the payable tax, late payment interest, or fine, the customs authority shall refund the taxpayer the difference according to the provisions of Article 60 of the Law on Tax Administration.

k) Notification of reasons for tax imposition, decision on tax assessment, decision on tax assessment, amendment and supplementation, decision on cancellation of decision on tax imposition must be sent to the subjects specified at Point e of this Clause within a period of time. within 08 working hours from the date of signing.

6. Fixed tax payment deadline

a) The time limit for tax payment shall comply with the provisions of Clause 4, Article 55 of the Law on Tax Administration.

b) Import and export goods subject to tax imposition but the tax declarant does not declare on the customs declaration or declares on the customs declaration but the customs declaration is canceled according to the provisions of the law on customs. , imported goods that have been processed or manufactured are no longer in the same condition as when they were originally imported. due to the taxpayer's inability to repay the debt is handled by a credit institution in accordance with law, the imported goods are distrained for auction under a decision of a competent authority, a judgment or decision. of the Court in the cases where tax must be paid, the tax payment deadline is the date of signing and promulgating the tax imposition decision.

c) In case of tax imposition on goods imported for processing, production for export, imported goods not subject to tax, other goods on different customs declarations but still in their original state when If the customs authority cannot determine the exact quantity of goods according to each import declaration, the declaration for application of the fixed tax payment deadline is the last import declaration with goods subject to tax assessment. during the inspection, examination and audit period.

In case the quantity of goods subject to tax assessment of the final import declaration is smaller than the quantity of goods subject to tax assessment, the quantity of goods subject to tax difference shall be calculated according to the tax payment deadline of the tax declaration. previously declared in the same type of import of the same goods subject to the imposition of tax.

7. Competence to decide on tax imposition, amend and supplement the decision on tax imposition, and cancel the decision on tax imposition

The Director of the General Department of Customs, the Director of the Customs Department of the province or city, the Director of the Post-Clearance Inspection Department, and the Director of the Sub-department of Customs are competent to decide on tax imposition, amendment and supplementation to the decision. tax imposition, cancellation of the decision on tax imposition.

8. Responsibilities of tax preparers

a) The taxpayer, the person authorized by the tax preparer, the guarantor, the taxpayer on behalf of the tax preparer is responsible for fully paying the fixed tax amount, fines, and late payment interest as prescribed in Article 54 of the Law. Tax Administration.

In case imported goods are tax-exempt or non-taxable, and the taxpayer pledges or mortgages them as collateral for loans, the tax declarant has not yet declared a new customs declaration and fully paid tax according to the provisions of this Law. the law on customs, but the credit institution must handle the pledged or mortgaged property according to the provisions of law in order to recover the debt specified at point m, clause 4 of this Article, the credit institution shall have to pay taxes on behalf of the taxpayer.

In case imported goods that have not yet completed customs procedures are distrained or auctioned by the customs office for enforcement of administrative decisions on tax administration in the field of customs, goods are exempt from tax. , which is not subject to tax, is distrained or auctioned under a decision of a competent authority, judgment or decision of a court and is subject to tax, the agency or organization that collects auction proceeds is obliged to deduct the amount from the auction. pay the proceeds from the auction to pay the tax on the distrained or auctioned goods to the customs authority.

b) Taxpayers, authorized tax preparers, guarantors, and taxpayers acting on behalf of taxpayers who disagree with the customs authority's decision on tax imposition are still required to fully pay the fixed tax amount. late payment interest and fines, except for cases where competent agencies decide to temporarily suspend the implementation of tax imposition decisions as prescribed in Clause 1, Article 61 of the Law on Tax Administration.

Chapter IV

TAX PAYMENT TERM, RESPONSIBILITIES FOR fulfilment of TAX PAYMENT OBLIGATIONS #

Article 18. Tax payment deadlines for state budget revenues from land, fees for granting the right to exploit water and mineral resources, fees for the use of marine areas, registration fees, and license fees

1. Non-agricultural land use tax

a) Time limit for paying tax for the first time: No later than 30 days from the date of issuance of notice of payment of non-agricultural land use tax by the tax authority.

From the second year onwards, taxpayers pay non-agricultural land use tax once a year by October 31 at the latest.

b) The time limit for paying the difference tax as determined by the taxpayer in the general declaration is March 31 of the calendar year following the tax year.

c) The time limit for paying tax for the adjusted declaration is 30 days from the date of issuance of the notice of non-agricultural land use tax payment.

2. Agricultural land use tax

a) Time limit for paying tax for the first time: No later than 30 days from the date of issuance of the notice of payment of agricultural land use tax by the tax authority.

b) From the second year onwards, taxpayers may choose to pay agricultural land use tax once or twice a year. In case the taxpayer chooses to pay tax once a year, the tax payment deadline is May 31.

In case the taxpayer chooses to pay tax twice a year, the time limit for tax payment for each period is as follows: the first period, 50% of the payment shall be made no later than May 31; for the second period, the remaining balance must be paid in full by October 5.

c) The time limit for paying tax for the adjusted declaration is 30 days from the date of issuance of the notice of payment of agricultural land use tax.

d) If the locality has a harvest season for agricultural products that does not coincide with the time limit for tax payment specified in this Clause, the tax authority may delay the tax payment time limit by no more than 60 days from the time limit specified in Clause XNUMX of this Article. this.

3. Land rent, water surface rent

a) In case of paying annual land rent or water surface rent:

a.1) Time limit for first payment of land rent or water surface rent: No later than 30 days from the date of issuance of the notice of payment of land rent or water surface rent by the tax authority.

a.2) From the second year onwards, land and water surface tenants may choose to pay once or twice a year. In case taxpayers choose to pay tax once a year, the deadline for tax payment is May 31. In case land and water surface renters choose to pay tax twice a year, the time limit for tax payment for each period is as follows: : 5% payment for the first period is May 2 at the latest; for the second period, the remaining balance must be paid in full by October 50.

For the case of new land or water surface rent, which is determined by the time of determining the financial obligation for land rent or water surface rent to be paid in the first year after October 31, the tax authority shall issue a notice of land rent payment. , rent the water surface for the rest of the year.

a.3) The time limit for payment of land rent or water surface rent for the adjusted declaration dossier is 30 days from the date of issuance of the notice of payment of land rent or water surface rent.

a.4) Time limit for payment of land rent or water surface rent in case the tax authority notifies the payment according to the written permission of the competent state agency to extend the land use term in case the land is delayed land use or the delay in land use compared with the schedule stated in the investment project and other cases in which factors related to the re-determination of payable land rent or water surface rent are adjusted as follows:

Within 30 days from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the land rent or water surface rent according to the notice;

Within 90 days from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the remaining land rent or water surface rent according to the notice.

b) In case of paying land rent or water surface rent once for the whole lease period:

b.1) Time limit for first payment of land rent or water surface rent:

Within 30 days from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the land rent or water surface rent according to the notice;

Within 90 days from the date of issuance of the notice of payment of land rent or water surface rent, the lessee shall pay 50% of the remaining land rent or water surface rent according to the notice.

b.2) The time limit for payment of land rent or water surface rent for the adjusted declaration is 30 days from the date of issuance of the tax payment notice.

4. Land use fee

a) Within 30 days from the date of issuance of the notice of land use levy payment, the land user must pay 50% of the land use levy according to the notice.

b) Within 90 days from the date of issuance of the notice of land use levy payment, the land user must pay the remaining 50% of the land use levy according to the notice.

c) Within 30 days from the date of issuance of the Notice of payment of land use levy, the land user must pay 100% of the land use levy according to the notice in case of re-determination of the payable land use levy over the time limit. Within 5 years from the date of issuance of the decision on land allocation for resettlement, the household or individual has not yet fully paid the outstanding land use levy.

5. Fee for granting the right to exploit water resources

a) The time limit for paying the fee for granting the right to exploit water resources for the first time or for adjustment according to a document of a competent state agency: 90 days from the date of issuance of the notice of the tax authority.

b) From the second year onwards, the taxpayer may choose to pay the fee for granting the right to exploit water resources once or twice a year. In case the taxpayer chooses to pay the fee for granting the right to exploit water resources once a year, the deadline for payment is May 31.

In case the taxpayer chooses to pay the fee for granting the right to exploit water resources twice a year, the time limit for payment for each period is as follows: 50% of the first period is May 31; for the second period, the remaining balance must be paid in full by October 5.

c) In case the exploitation must be suspended according to the document of the People's Committee of the province: The time limit for payment of money for granting the right to exploit water resources of the suspension period is postponed corresponding to the time of suspension of exploitation, but not exceed the remaining mining period of the license. Taxpayers shall pay the amount of money for granting the right to exploit the suspended water resources within 30 days from the date of resumption of exploitation activities according to regulations of the provincial People's Committee.

6. Fees for grant of mining rights:

a) Time limit for payment of mineral mining rights for the first time or adjusted according to the document of the competent state agency: No later than 90 days from the date of issuance of the notice of the tax authority.

b) From the second time on, the taxpayer may choose to pay the mineral mining right grant once or twice a year. In case the taxpayer chooses to pay the mineral mining right grant once a year, the deadline for payment is May 31.

In case the taxpayer chooses to pay the mineral mining right grant twice a year, the time limit for payment for each period is as follows: 50% of the first payment period is May 31 at the latest; for the second period, the remaining balance must be paid in full by October 5.

c) In case mining must be suspended according to the document of the People's Committee of the province: The time limit for payment of mineral mining right grant of the suspension period is delayed corresponding to the time of suspension of mining, but not exceed the remaining mining period of the license. Taxpayers shall pay the amount of money for granting the suspended mineral mining rights within 30 days from the date of resumption of mining operations according to regulations of the provincial People's Committee.

7. Fees for using the sea area:

a) In case of annual payment of sea area use fee:

Time limit for first payment of sea area use fee or adjustment according to a document of a competent state agency: 30 days at the latest from the date of issuance of the notice.

From the second year onwards, taxpayers can choose to pay the sea area usage fee once or twice a year. In case the taxpayer chooses to pay the sea area use fee once a year, the deadline for payment is May 31.

In case taxpayers choose to pay sea area use levy twice a year, the time limit for payment for each period is as follows: 50% of the first period is May 31; for the second period, the remaining balance must be paid in full by October 5.

b) For the case of one-time payment for the use of the sea area for the whole assigned period: The time limit for payment of the sea area use fee is 30 days from the date of issuance of the Notice.

8. Registration fee: The deadline for registration fee payment is 30 days at the latest from the date of issuance of the notice, unless the taxpayer is entitled to debit the registration fee.

9. License fee:

a) The deadline for paying license fees is January 30 of each year.

b) For small and medium-sized enterprises converted from business households (including dependent units, business locations of the enterprise) at the end of the license fee exemption period (the fourth year from the establishment of an enterprise), the deadline for payment of license fees is as follows:

b.1) If the license fee exemption period ends within the first 6 months of the year, the deadline for paying the license fee is July 30 of the year in which the exemption period ends.

b.2) In case the license fee exemption period ends within the last 6 months of the year, the deadline for paying license fees is January 30 of the year preceding the year in which the exemption period ends.

c) Business households and individuals that have terminated production and business activities and then resumed operation, the time limit for paying license fees is as follows:

c.1) In case of going into operation in the first 6 months of the year: No later than July 30 of the year it was launched.

c.2) In case of going into operation during the last 6 months of the year: No later than January 30 of the year preceding the year of commencement of operation.

Article 19. Tax payment extension in special cases

In a certain period, when the subjects, lines of business face special difficulties, the Ministry of Finance shall assume the prime responsibility for, and coordinate with concerned ministries and branches in, submitting to the Government for regulations on subjects, types of taxes and other expenses. other state budget revenues, time, order and procedures, competence, tax payment extension dossiers. The extension of tax payment does not lead to an adjustment of the state budget revenue estimate decided by the National Assembly.

Article 20. Extension of time for payment of mineral mining rights when there are problems with land clearance and land lease

1. Dossier for renewal

Taxpayers eligible for extension of payment of mineral mining rights when having problems with ground clearance and land lease must make and send extension dossiers to tax offices directly managing the revenues. Records include:

a) The taxpayer's written request for extension, made according to Form No. 01/GHKS in Appendix III to this Decree, clearly stating the reason why the project has not been implemented or has been suspended, and the amount of money. granting mineral mining rights to request extension, time to request extension, land area with problems in ground clearance and land lease, total land area on mining license.

b) A document certified by a competent state agency (commune-level People's Committee or district-level compensation and site clearance board or another agency with similar functions) that the taxpayer has problems. on ground clearance for land lease, clearly stating the land area with problems regarding ground clearance for land lease.

c) Other relevant documents (if any).

2. The extension period shall not exceed 02 years from the time limit for payment of mineral mining right fees.

3. The amount of extension is the amount of mineral mining rights that is still owed at the time the taxpayer requests the extension, corresponding to the land area stated in the mining license that is having problems with the release. land lease premises certified by a competent state agency.

In case there are problems with land lease clearance, but the taxpayer has not been able to implement the project or suspend all mining activities, the tax payment extension shall be extended for the entire amount of mineral mining right grant. owed.

4. Procedures for renewal

a) If the application for extension is incomplete as prescribed in Clause 1 of this Article or has other errors, within 03 working days from the date of receipt of the dossier, the tax authority must notify in writing. according to Form No. 03/GHKS in Appendix III issued with this Decree for taxpayers to supplement dossiers or request explanations. If the taxpayer does not complete the dossier at the request of the tax authority, the extension will not be processed.

b) If the application for extension is complete and conforms to the form specified in Clause 1 of this Article, within 10 working days from the date of receipt of the complete dossier, the tax authority must notify the taxpayer in writing. tax:

The written approval of the extension if the taxpayer is not eligible for extension, made according to Form No. 04/GHKS in Appendix III issued with this Decree.

The decision on extension if the taxpayer falls into the case of extension is made according to Form No. 02/GHKS in Appendix III issued together with this Decree. The extension decision must be posted on the website of the tax branch within 03 working days from the date of issuance of the decision.

5. The head of the tax agency directly managing the revenue shall decide the amount of granting the mineral mining right to be extended and the extension period.

Article 21. Completion of tax obligation in case of exit

1. Cases of suspension from exit include:

a) Individuals and individuals that are the legal representatives of the taxpayers being enterprises who are being forced to execute administrative decisions on tax administration and have not fulfilled their tax obligations.

b) Vietnamese people who leave to settle abroad have not fulfilled their tax obligation.

c) The overseas Vietnamese have not fulfilled their tax obligation before leaving the country.

d) Before leaving Vietnam, a foreigner has not yet fulfilled his tax obligation.

2. Competence to decide on exit suspension, extension of exit suspension, or cancellation of exit suspension

a) Heads of tax administration agencies that directly administer competent taxpayers shall, based on the actual situation and tax administration in their respective localities, decide on the selection of cases of suspension from exit. in the case specified in Clause 1 of this Article.

b) Persons competent to decide on exit suspension are competent to decide on the exit suspension extension and cancel the exit suspension.

c) The person competent to decide on exit suspension shall cancel the exit suspension no later than 24 working hours from the date the taxpayer completes the tax obligation.

3. The order and procedures for implementation of exit suspension, exit suspension, and cancellation of exit suspension

a) After reviewing, comparing and accurately determining the taxpayer's tax obligation, the tax authority directly managing the taxpayer shall make a list of individuals and individuals who are the legal representatives. of enterprises subject to suspension of exit and make a document using Form No. 01 / XC in Appendix III enclosed herewith to the immigration authority and at the same time send to the taxpayer for refund. into tax obligation before exit.

b) Right on the day of receiving the written suspension from the tax authority, the immigration authority is responsible for implementing the suspension as prescribed and posting it on the website of the tax authority. Immigration agency.

c) If the taxpayer has fulfilled the tax obligation, within 24 working hours, the tax authority shall issue a document to cancel the exit suspension according to Form No. 02 / XC in Appendix III enclosed herewith. This Decree sends the immigration authority to cancel the suspension according to regulations.

Before the expiration of the 30-day exit suspension period, if the taxpayer has not fulfilled his tax obligation, the tax authority shall send a written extension of the exit suspension, made according to Form No. 02 / XC in Appendix III to this issue according to this Decree to the immigration authority and at the same time to the taxpayer.

d) Documents of suspension from exit, extension of suspension from exit, or cancellation of exit suspension shall be sent by post or by electronic method if all conditions are met and posted on the website. electronic information of tax administration agencies. If the document sent to the taxpayer by post is returned and the document has been posted on the website of the tax authority, the document is considered sent.

Chapter V

TAX REFUND; DELIVERY TAX INDUSTRY; REMOVE TAX, LATE PAYMENT, PENALTIES #

Article 22. Classification of tax refund dossiers for imported and exported goods subject to inspection before tax refund

1. The cases subject to inspection first, tax refund later specified at Points a, b, c, d, dd and e, Clause 2, Article 73 of the Law on Tax Administration.

2. In addition to the cases specified in Clause 1 of this Article, the dossiers subject to inspection first and tax refund later include:

a) The taxpayer within 12 months from the date of submission of the application for tax refund is determined by the customs authority to have committed a customs violation that has been handled more than twice (including false declarations). leading to a lack of payable tax amount or an increase in the amount of tax exempted, reduced, refunded or not collected) with a fine level exceeding the competence of the Director of the Customs Sub-Department in accordance with the law on handling of violations of customs regulations. main.

b) The taxpayer within 24 months from the date of submission of the application for tax refund is determined by the customs authority to have been handled for smuggling or illegally transporting goods across the border.

c) Taxpayers are forced to execute administrative decisions on tax administration.

d) Goods subject to excise tax.

dd) Goods imported but must be re-exported to a foreign country (or re-exported to a third country or re-exported into a non-tariff zone) are not from the same border gate; goods exported but must be re-imported back to Vietnam are not at the same border gate.

Article 23. Procedures, dossiers, debt freezing time

1. Debt freeze file

a) For taxpayers specified in Clause 1, Article 83 of the Law on Tax Administration: Death certificates or death notices or papers in place of death notices according to the law on civil status, or court decisions. The court declares a person dead, missing, or incapacitated for civil acts (the original or a copy issued from the original register or a certified copy).

b) For taxpayers specified in Clause 2, Article 83 of the Law on Tax Administration: The taxpayer's decision on dissolution and information on the name, business identification number, and time of posting information of the business registration authority. about the taxpayer's dissolution procedures on the National Information System on Business Registration, Cooperative Registration, Business Registration (hereinafter referred to as the National Information System on Business Registration). ).

c) For taxpayers specified in Clause 3, Article 83 of the Law on Tax Administration: Notice of competent court of acceptance of the petition for initiation of bankruptcy proceedings (the original or a copy issued from the original register of the taxpayer). or certified copy).

d) For taxpayers specified in Clause 4, Article 83 of the Law on Tax Administration: A written certification between the tax administration agency and the People's Committee of the commune where the taxpayer is headquartered or contact address about the tax payment. the taxpayer does not operate at the registered business address or contact address and the notice of the tax authority of the taxpayer's inactivity at the registered address (original or copy issued from the original book or certified copy).

dd) For taxpayers specified in Clause 5, Article 83 of the Law on Tax Administration: A written request from the tax administration agency to the agency competent to revoke or the decision of the agency competent to revoke the tax certificate. business registration certificate or enterprise registration certificate or cooperative registration certificate or business household registration certificate or establishment and operation license or practice license or registration certificate signature of branch, representative office (original or copy issued from original book or certified copy).

2. Debt freezing time

a) For taxpayers specified in Clause 1, Article 83 of the Law on Tax Administration, the debt freeze period is counted from the date of issuance of death certificates or death notices or papers instead of death notices as prescribed by law. civil status law or a Court's decision declaring a person dead, missing or incapacitated until the Court cancels the decision declaring a person dead, missing or incapacitated for civil acts. the debt or be forgiven according to regulations.

b) For taxpayers specified in Clause 2, Article 83 of the Law on Tax Administration, the debt freezing time is counted from the date the business registration agency posts information about the taxpayer undergoing dissolution procedures on the Tax Administration System. national information system on business registration until taxpayers continue to operate their business or complete dissolution procedures or have their debts forgiven as prescribed.

c) For taxpayers specified in Clause 3, Article 83 of the Law on Tax Administration, the debt freeze period is counted from the date the competent court notifies the acceptance of the petition for initiation of bankruptcy proceedings or the taxpayer sends enterprise bankruptcy file to the tax authority but is in the process of carrying out the procedures for payment and debt settlement according to the provisions of the Bankruptcy Law until the taxpayer resumes business operations or is forgiven according to the provisions of the Law on Bankruptcy. regulation.

In case the competent court has notified the acceptance of the petition for initiation of bankruptcy proceedings, the taxpayer may freeze the debt for the tax arrears up to the time the court notifies the acceptance of the petition for initiation of bankruptcy proceedings. produce.

d) For taxpayers specified in Clause 4, Article 83 of the Law on Tax Administration, the debt-freezing period is counted from the date the tax administration agency issues a nationwide written notice of the taxpayer or legal representative. the taxpayer's law does not appear at the business address, registered contact address with the tax authority until the taxpayer continues to operate the business or is forgiven debt according to regulations.

dd) For taxpayers specified in Clause 5, Article 83 of the Law on Tax Administration, 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 tax recovery. of the decision to revoke the business registration certificate or the enterprise registration certificate or the cooperative registration certificate or the business household registration certificate or the establishment and operation license or the operating license. profession or certificate of branch or representative office registration until the taxpayer resumes business activities or is cleared of debts as prescribed.

3. Procedures for debt freezing

a) For the cases in which tax arrears are frozen according to the provisions of Article 83 of the Law on Tax Administration, when having all the documents specified in Clause 1 of this Article, the head of the tax administration agency shall directly manage the taxpayer. The tax debtor shall issue a debt freeze decision according to Form No. 01/KN in Appendix III to this Decree for the tax arrears at the beginning of the debt freeze period specified in Clause 2 of this Article.

b) In case the taxpayer has been issued a decision to freeze the tax debt owed by the tax authority, but the court cancels the decision declaring a person dead, missing, incapacitated for civil acts or the taxpayer If the tax authority continues to operate, the tax authority shall issue a decision on termination of the decision to freeze the tax arrears, made according to Form No. 02/KN in Appendix III to this Decree. Tax administration agencies shall calculate late payment interest to taxpayers from the date on which the decision on termination of effect of the decision on freezing the tax arrears is issued to the date the taxpayer fully pays the tax arrears into the state budget.

c) In case the taxpayer has been issued a decision to freeze the tax debt owed by the tax authority, when the tax debt cancellation conditions are satisfied as prescribed in Article 85 of the Law on Tax administration, the tax administration agency shall issue a decision to terminate the tax debt. terminating the effect of the decision on freezing the tax debt according to Form No. 02/KN in Appendix III issued together with this Decree and performing the debt forgiveness according to regulations.

d) In case the taxpayer is an individual, business individual, householder, business household owner, owner of a private enterprise and a one-member limited liability company whose debt has been frozen but the management agency If the tax authority discovers that the taxpayer has established another business establishment or enterprise, the tax authority shall issue a decision on termination of the decision to freeze the tax arrears according to Form No. 02/KN in Appendix III issued. attached to this Decree and calculate the late payment interest from the date the taxpayer is allowed to freeze the tax arrears until the date the taxpayer fully pays the tax arrears into the state budget.

Article 24. Tax arrears, late payment interest and fines for cases affected by natural disasters, catastrophes or epidemics with a wide scope

1. In case of debt forgiveness

Taxpayers suffer material damage due to being affected by natural disasters, catastrophes or epidemics with a wide scope as announced by competent state agencies.

2. Conditions for debt cancellation

Taxpayers who have been exempted from late payment interest according to the provisions of Clause 8 Article 59 of the Law on Tax Administration and have been granted a tax payment extension according to the provisions of Point a, Clause 1, Article 62 of the Law on Tax Administration, but still suffer damage. The tax, late payment interest, and fines to be cleared do not exceed the residual damage value of the taxpayer.

3. Authority to write off debt

The authority to write off tax debts, late payment interest and fines shall comply with Article 87 of the Law on Tax Administration.

4. Order, procedures and documents for debt cancellation

When natural disasters occur; disaster; If epidemics have a wide range as announced by competent state agencies, the Ministry of Finance shall assume the prime responsibility for, and coordinate with relevant ministries and branches in, submitting to the Government for regulations on procedures and dossiers for tax debt forgiveness. late payment interest and fines of taxpayers.

Article 25. Coordination between tax administration agencies, business registration agencies, and local authorities in debt cancellation and refund to the State for tax arrears, late payment interest, and fines that have been cleared in advance. when issuing business registration certificates, business registration certificates, cooperative registration certificates, branch and representative office operation registration certificates (hereinafter referred to as the certificate of business registration) for taxpayers whose debts have been forgiven as prescribed in Clause 3, Article 85 of the Law on Tax Administration

1. Coordination between tax administration agencies and local authorities

a) The exchange of information between the tax administration agency and the business registration authority of the district is carried out as follows:

a.1) Tax administration agencies that directly manage taxpayers make and send a list of taxpayers whose debts have been forgiven to the district-level business registration office, including the following information: Name of the taxpayer, code tax number; name, number of citizen identification card or people's identity card or passport or other lawful personal identification of the individual, business individual, householder, business householder, private business owner and owner of a one-member limited liability company; the tax amount has been cleared, the time of debt cancellation.

a.2) The business registration authority of the district shall provide the tax authority with information on the taxpayer's request for registration of establishment of a business household or cooperative whose debt has been forgiven by the tax authority. provided at point a.1 clause 1 of this Article.

a.3) In case the taxpayer is entitled to debt forgiveness and has fully repaid the tax, late payment interest, and fine amount, which is cleared into the state budget, the tax administration agency shall provide the business registration agency with a grant of tax credits. District information on the fulfillment of tax payment obligations of individuals, business individuals, household heads, business household owners, private business owners and owners of single-member limited liability companies whose debts have been forgiven . Information includes: Taxpayer's name, tax identification number; name, number of citizen identification card or people's identity card or passport or other lawful personal identification of the individual, business individual, householder, business householder, private business owner and owner of a one-member limited liability company; the tax amount has been cleared, the time of debt cancellation; the amount of tax paid into the state budget.

b) The district-level business registration authority does not issue business household registration certificates to individuals, business individuals, household heads, business household owners, private business owners, and responsible company owners. One member limited liability has been forgiven when the tax has not been refunded to the state budget. In case the tax administration agency discovers that the taxpayer has had their debt forgiven but has not yet refunded to the state budget the cleared tax amount that the district-level business registration office has granted the business household registration certificate to: The business registration authority of the district shall revoke the certificate of business household or cooperative registration issued at the request of the tax administration agency.

c) Forms of information exchange

Information exchanged between tax administration agencies and district-level business registration offices is done in writing.

d) Responsibilities of local authorities

d.1) The district-level People's Committee shall direct relevant functional agencies in the locality to coordinate with tax administration agencies in granting and revoking certificates of business household and cooperative registration for businesses and cooperatives. cases where debt has been written off;

d.2) Commune-level People's Committees shall assume the prime responsibility for, and coordinate with tax authorities in, certifying that taxpayers do not have assets in their localities to pay tax.

2. Coordination between tax administration agencies and provincial business registration agencies

a) The exchange of information between the tax administration agency and the provincial business registration authority is carried out as follows:

a.1) Tax administration agencies that directly manage taxpayers provide business registration agencies with information about taxpayers whose debts have been forgiven, including: Name of taxpayer, tax identification number; name, number of citizen identification card or people's identity card or passport or other lawful personal identification of individuals, business individuals, household heads, business household owners, private business owners and owner of a one-member limited liability company; the tax amount has been cleared, the time of debt cancellation.

a.2) The business registration authority shall provide the tax authority with information on the taxpayer's request for business registration whose debt has been forgiven, provided by the tax authority at Point a.1 Clause 2 This.

a.3) In case the taxpayer is entitled to debt forgiveness, has fully paid back the tax, late payment interest and fines, which have been cleared into the state budget, the tax administration agency shall provide the business registration agency with information. information on the fulfillment of tax obligations of individuals, business individuals, household heads, business household owners, private business owners and owners of single-member limited liability companies whose debts have been forgiven. Information includes: Taxpayer's name, tax identification number; name, number of citizen identification card or people's identity card or passport or other lawful personal identification of the individual, business individual, householder, business householder, private business owner and owner of a one-member limited liability company; the tax amount has been cleared, the time of debt cancellation; the amount of tax paid into the state budget.

b) The business registration authority does not issue business registration certificates to individuals, business individuals, household heads, business household owners, private business owners, one-way limited liability company owners; a member whose debt has been forgiven has not yet been refunded to the state budget the tax amount that has been forgiven. In case the tax administration agency discovers that the taxpayer has had their debt forgiven but has not yet refunded the cleared tax amount into the state budget, but the business registration agency has issued a business registration certificate, the tax authority shall issue a business registration certificate. business registration shall revoke the issued business registration certificate at the request of the tax authority.

c) Forms of information exchange

c.1) The Ministry of Finance and the Ministry of Planning and Investment are responsible for developing an information exchange process to control the refund of tax debts, late payment interest and fines that have been cleared and granted. business registration certificate for taxpayers have been forgiven.

c.2) The exchange of enterprise information is done through an electronic network connecting the tax information system and the national information system on business registration and registration of cooperatives.

c.3) In case of necessity according to the needs of management and use of information or due to technical factors, the parties can exchange information via electronic mail (email), transfer data files (files) electronic or other forms.

c.4) The information exchange is done automatically in real time.

c.5) Information exchanged between the tax administration agency and the business registration authority has the same legal value as information exchanged in paper.

Chapter VI

RESPONSIBILITIES TO PROVIDE INFORMATION, DISCLOSURE INFORMATION OF TAX PAYERS AND TASKS AND POWERS OF COMMERCIAL BANKS #

Article 26. Responsibilities for providing information of state management agencies

1. State management agencies are responsible for providing information about taxpayers to tax administration agencies in the following cases:

a) The business registration agency, the cooperative registration agency shall send the new issuance information; change; business suspension; resume operations after business suspension; revoke the certificate of enterprise registration, certificate of registration of cooperative; restore legal status after the certificate has been revoked; dissolution, bankruptcy and sanctioning violations in the field of enterprise registration, registration of cooperatives of enterprises and cooperatives to tax authorities by electronic means through the information exchange system on business registration. Business registration and tax registration within 01 working day or the latest next working day from the date the business registration agency or cooperative registration agency records it on the National Information System for Registration of Taxes. enterprises, registration of cooperatives.

b) The competent state management agency (except for the provisions in point a of this clause) sends the new information; change; business suspension; resume operations after business suspension; revoke the business registration certificate, practice license, establishment and operation license, investment registration certificate; restore the legal status after being revoked the certificate or license of the taxpayer to the Tax Department of the province or city where the taxpayer is headquartered by electronic method within 01 working day or at the latest. is the next working day from the date recorded on the System of the competent state management agency or within 07 working days for cases where information has not been transmitted electronically.

2. State management agencies are responsible for providing information to tax administration agencies, specifically as follows:

a) Information provided:

a.1) The Ministry of Construction and the state management agency in charge of housing shall provide information on the management, use and ownership of houses of organizations, households, business households, individuals and business individuals. and provide other information prescribed in the Law on Tax Administration and other relevant laws.

a.2) The Ministry of Natural Resources and Environment and the State management agency in charge of land and natural resources shall provide information on land use and information on revenues related to land and assets attached to land. , information on licenses for granting the right to exploit natural resources, exploitation output in the year according to each license and provide other information as prescribed in the Law on Tax Administration and other relevant laws.

a.3) The Ministry of Public Security and its affiliated state management 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 vehicles of organizations and individuals and provide other information as prescribed in the Law on Tax Administration and other relevant laws. .

a.4) The Ministry of Industry and Trade and the state management agency in charge of commerce are responsible for providing information on the policies on management of exports, imports, in-transit goods, in transit between Vietnam and abroad, border-gate, temporary goods. import, re-export, temporary export, re-import, handling of administrative violations in the fields of specialized management; market management information on prevention, combat and handling of acts of trading in smuggled goods; producing and trading in counterfeit goods, banned goods and goods of unknown origin; acts of infringing upon intellectual property rights; acts of violating the law on quality, measurement, price, food safety and commercial fraud; acts of violating the law on consumer protection; e-commerce activities, commercial franchising, content of information on licenses for e-commerce activities, franchising, relevant information in tax administration for organizations and individuals engaged in commercial activities electronics, franchising; information on anti-dumping, anti-subsidy, self-defense, anti-evading trade remedies and provide other information as prescribed in the Law on Tax Administration and relevant laws.

a.5) The State Bank of Vietnam shall coordinate with the Ministry of Finance in directing and guiding commercial banks, credit institutions and payment intermediary service providers licensed by the State Bank of Vietnam in the connection and provision of information with tax authorities related to banking transactions of organizations and individuals and coordination with tax authorities in implementing tax enforcement measures; coordinate with the Ministry of Finance and relevant ministries and branches in establishing a mechanism for management and supervision of cross-border payment transactions in e-commerce, business based on digital platforms and services. different from organizations and individuals in Vietnam; the implementation of deduction and payment of tax obligations on behalf of overseas suppliers when there is a payment transaction between an overseas supplier and a buyer of goods and services in Vietnam and provision of other information according to regulations. prescribed in the Law on Tax Administration and relevant laws.

a.6) The Ministry of Information and Communications and the state management agency in charge of the provision and use of Internet services, online information, and online video games provide information about operating licenses. providing and using Internet services, online information, online video games; provide information related to online advertising activities; activities of buying and selling information technology products and services in the network environment, doing business on digital platforms; other services on the Internet and provide other information in accordance with the Law on Tax Administration and other relevant laws. Coordinating with state management agencies and tax authorities to provide information through online network connection, daily electronic data exchange through the taxpayer information system or through the portal. national one-stop shop.

a.7) The Ministry of Transport and the state management agency in charge of activities in the field of freight and passenger transport; registration of property ownership and right to use is a means of providing information on licenses to operate in the field of freight and passenger transport; register ownership, right to use property as means and provide other information as prescribed in the Law on Tax Administration and other relevant laws.

a.8) The Ministry of Labor, War Invalids and Social Affairs and the state management agency in charge of activities for foreign workers working in Vietnam and Vietnamese workers working abroad provide the following contents: provide information on operation permits for foreign workers working in Vietnam and Vietnamese workers working abroad and provide other information as prescribed in the Law on Tax Administration and relevant laws.

a.9) The Ministry of Health and the state management agency in charge of the business of pharmaceutical business establishments and medical examination and treatment establishments shall provide the content of information on the license to operate the business of pharmaceutical business establishments and establishments. provide medical examination and treatment and provide other information as prescribed in the Law on Tax Administration and other relevant laws.

a.10) The Ministry of Science and Technology and the state management agency in charge of intellectual property rights, technology transfer, information provision of intellectual property rights, and technology transfer in Vietnam and abroad according to regulations prescribed in the Law on Tax Administration and relevant laws.

a.11) The inspection agency shall provide information related to sending the inspection report or conclusion on the taxpayer's observance of the tax law in the case of direct inspection of the taxpayer in accordance with the Law on Inspection. and Tax Administration Law.

a.12) The audit agency provides information and documents related to the taxpayer's fulfillment of tax obligations in accordance with the provisions of the Law on State Audit and the Law on Tax Administration.

a.13) Court authorities and arbitration bodies shall provide information on court judgments and decisions or arbitration decisions on termination of operation of investment projects, bankruptcy of enterprises and cooperation. commune and provide other information as prescribed in the Law on Tax Administration and relevant laws.

a.14) The General Statistics Office provides information on reports on the results of statistical surveys related to taxpayers and business establishments; thematic analysis reports related to taxpayers and business establishments; macroeconomic statistical information; other statistical information relating to taxpayers and business establishments; national standard lists and provide other information as prescribed in the Law on Tax Administration and other relevant laws.

a.15) The Social Insurance Agency shall provide information on the number of employees participating in various types of social insurance, health insurance, accident insurance and unpaid debts of various types of insurance.

a.16) Management boards of economic zones and hi-tech zones shall have to provide information on land rents, water surface rents and land use fees of organizations and individuals allocated or leased by the State. Land in economic zones and hi-tech zones must be paid, already paid, and still payable to tax authorities.

a.17) The state management agency has a state budget payment from the sale of assets on land, the transfer of land use rights and from the management, use and exploitation of public property for business purposes, For lease, joint venture or association, after fulfilling tax, fee and charge obligations under the provisions of the Law on Public Property Management, it is responsible for providing information related to the payment to the state budget.

a.18) Other state agencies related to taxpayers are responsible for providing taxpayers' information upon request as prescribed in the Law on Tax Administration and relevant laws.

b) Form of providing information: By electronic or paper method.

c) The Ministry of Finance shall assume the prime responsibility, ministries, branches and state management agencies as prescribed at Point a of this Clause are responsible for coordinating with the Ministry of Finance in formulating Regulations on exchange, provision of information and coordination between the Ministry of Finance and the Ministry of Finance. cooperation between the Ministry of Finance and each unit to stipulate the content, time limit and form of information provision.

Article 27. Responsibilities for providing information of relevant organizations and individuals

1. Business organizations providing tax procedures and accounting services; organizations that receive export and import entrustment; authorized person, guarantor and tax payer on behalf of the taxpayer; The independent auditing company is responsible for providing information related to the agreement with the taxpayer and documents as a basis for determining tax obligations according to the provisions of the Tax Administration Law and other relevant laws upon request. written request from the tax authority.

2. Organizations and individuals that are business partners or customers of taxpayers are responsible for providing information related to taxpayers according to the provisions of the Law on Tax Administration and relevant laws upon request. written request from the tax authority.

3. The Vietnam Chamber of Commerce and Industry is responsible for providing information related to the issuance of certificates of origin for Vietnamese exports to foreign countries on a monthly basis and no later than the first 5 of the following month. .

4. Income-paying organizations and individuals are responsible for providing information on income payments and withholding tax amounts of taxpayers when finalizing annual tax or at the request of tax administration agencies.

5. Competent agencies are responsible for providing information before auction on imported goods that are exempt or not subject to tax to customs offices for tax assessment.

6. Other organizations and individuals are responsible for providing information as prescribed in the Law on Tax Administration and other relevant laws.

7. For information provided at the written request of the tax authority, the organization or individual is responsible for providing the information to the tax authority within 10 days from the date of submission. receive a written request for information from the tax authority.

Article 28. Responsibilities of state management agencies, organizations and individuals in providing information

1. When tax administration agencies request state management agencies, organizations and individuals to provide information as prescribed in Article 15 and Clauses 2 and 4, Article 98 of the Law on Tax Administration, such agencies State management, organizations and individuals must provide fully and on time according to the requirements of tax administration agencies.

2. State management agencies, organizations and individuals must take responsibility for failure to provide information on time or provide incomplete information at the request of tax administration agencies, affecting the tax authorities. the determination of tax obligations or the time for settlement of tax refund, exemption or reduction of taxpayers in case of arising compensation for taxpayers according to the provisions of Clause 2, Article 61 and Clause 3, Article 75 of the Law on Management of Taxpayers. tax.

Article 29. Disclosure of taxpayer information

1. Tax administration agencies shall publicize information about taxpayers in the following cases:

a) Tax evasion, abetting acts of tax evasion, appropriation of tax money, violation of tax laws and then fleeing from the business premises; issue, use illegal invoices.

b) Failure to submit a tax return after 90 days from the date of expiration of the time limit for filing a tax return in accordance with current tax laws.

c) Ceasing operation, not completing the procedures for TIN deactivation, not operating at the registered address.

d) Tax law violations of taxpayers affect the tax benefits and obligations of other organizations and individuals.

dd) Failing to comply with the requirements of the tax administration agency as prescribed by law such as: refusing to provide information and documents to the tax administration agency, failing to comply with inspection and inspection decisions and other requirements of tax administration agencies as prescribed by law.

e) Opposing or preventing tax officials and customs officers from performing their official duties.

g) Past 90 days from the date of expiration of the time limit for payment of taxes and other state budget revenues or the expiration of the time limit for compliance with administrative decisions on tax administration that the taxpayer or the guarantor does not voluntarily accept; onion.

h) Individuals or organizations that do not comply with administrative decisions on tax administration but have acts of spreading assets or fleeing.

i) Other information disclosed in accordance with the law.

2. Content and form of publicity

a) Public content

Public information includes: Tax identification number, taxpayer name, address, reason for disclosure. Depending on each specific case, the tax authority may disclose in detail some relevant information of the taxpayer.

b) Form of publicity

b.1) Posting on the web portal of tax administration agencies, websites of tax administration agencies at all levels;

b.2) Publicity on the mass media;

b.3) Posting at the head office of the tax authority;

b.4) Approving citizen receptions, press conferences, press releases, and activities of spokespersons of tax administration agencies at all levels in accordance with law;

b.5) ​​Other forms of publicity according to relevant regulations.

3. Authority to disclose information

a) The head of the tax administration agency directly managing the taxpayer or the tax administration agency where the state budget revenues are managed shall, based on the actual situation and tax administration in the locality, decide to the selection of cases in which taxpayers' information is disclosed is violated according to Clause 1 of this Article.

b) Before disclosing taxpayer information, tax administration agencies must review and compare to ensure the accuracy of public information. Heads of tax administration agencies are responsible for the accuracy of public information. In case the information disclosed is incorrect, the head of the tax administration agency shall correct the information and must publicize the corrected content in the form of publicity specified at Point b, Clause 2 of this Article.

Article 30. Duties and powers of commercial banks and payment intermediary service providers

1. Duties and powers of commercial banks and payment intermediary service providers in collecting and paying taxes and other state budget revenues:

a) Duties of commercial banks in collecting and paying taxes and other state budget revenues

a.1) Implement regulations on tax collection and other state budget revenues as prescribed in Article 56 of the Law on Tax Administration and Decree No. 11/2020/ND-CP dated January 20, 01 Government's regulations on administrative procedures in the field of State Treasury.

a.2) At the request of the taxpayer and other state budget revenues, the commercial bank shall make or guide the taxpayer to make a receipt for payment to the state budget, clearly identifying the information. on taxpayers, tax payment date, state budget payment amount as prescribed in Decree No. 11/2020/ND-CP dated January 20, 01 of the Government.

a.3) Fully transfer tax amounts and other state budget revenues to the State Treasury's account opened at commercial banks or state banks in accordance with Decree No. 11/ 2020/ND-CP dated January 20, 01 of the Government in the transaction day. In case it is not possible to complete the procedure within the transaction day, the commercial bank shall make the transfer before 2020 am of the next trading day.

a.4) For the late payment or incomplete payment of tax and state budget revenues to the state budget due to the fault of the commercial bank, the commercial bank shall be responsible for paying the late payment interest according to the provisions of this Law. provisions of the Law on Tax Administration.

a.5) The commercial bank shall notify and trace the relevant units to handle the cases of errors as prescribed and shall not refund the paid tax amount to the taxpayer if the transmit information to the State Treasury. Particularly, the commercial bank where the State Treasury opens an account shall compare with the State Treasury the documents of money payment to the state budget.

b) For commercial banks that have joined the connection with the tax administration's web portal, apart from the tasks specified at Point a of this Clause, they also perform the following tasks and powers:

b.1) Guide taxpayers to declare tax payment information on state budget payment receipts. Fully transmit information on receipts of payment to the state budget already granted to taxpayers and tax administration agencies through the tax administration's electronic portal.

b.2) Query information by revenue identifier at the tax authority's web portal to write it on the receipt of payment to the state budget. The money transfer order cannot be canceled when the tax payment information has been transferred to the portal of the tax authority.

b.3) Build an information technology system that meets the standards of data and information exchange messages according to the format of messages issued by tax administration agencies. Confidentiality and only use information about state budget collection and payment of taxpayers and customs declarants provided by tax authorities on the tax administration's web portal to collect state budget. water.

c) Organizations providing intermediary payment services according to each of their functions and tasks are responsible for performing one or a number of tasks and powers as prescribed at Points a and b of this Clause.

2. Commercial banks are responsible for providing information about taxpayers' payment accounts opened at banks to tax authorities as follows:

a) At the request of the tax authority, the commercial bank shall provide information about the payment account of each taxpayer, including: name of account holder, account number according to tax identification number issued by the authority. tax administration, account opening date, account closing date.

b) The provision of account information under Point a of this Clause shall be performed for the first time within 90 days from the effective date of this Decree. Account information is updated monthly for 10 days of the next month. The method of providing information is in the electronic form.

c) Commercial banks provide information on transactions through accounts, account balances and transaction data at the request of the head of the tax administration agency for the purpose of inspection and determination of tax definitions. tax authorities must pay and take measures to enforce enforcement of administrative decisions on tax administration in accordance with the tax law.

d) Tax administration agencies are responsible for information confidentiality and are fully responsible for the safety of information in accordance with the Law on Tax Administration and relevant laws.

3. Deducting and paying on behalf of payable tax obligations of overseas suppliers without permanent establishments in Vietnam conducting e-commerce or digital-based business with organizations and individuals employees in Vietnam (hereinafter referred to as overseas suppliers) according to the provisions of Clause 3, Article 27 of the Law on Tax Administration as follows:

a) If the overseas supplier has not yet registered, declared and paid tax, the commercial bank or intermediary payment service provider shall withhold and pay tax on behalf of the company according to the provisions of law. tax law for each product, goods and service that individual buyers in Vietnam pay to overseas suppliers related to e-commerce and digital-based business activities.

b) The General Department of Taxation shall coordinate with relevant agencies to identify and announce the name and website address of the overseas supplier that has not yet completed the registration, declaration and payment of tax that the buyer of goods or service has received. conduct transaction. On that basis, the General Department of Taxation shall notify the name and website address of the overseas supplier to the commercial bank or payment intermediary service provider so that these units can identify the transaction account of the supplier. overseas suppliers and deduct and pay on behalf of tax obligations for transactions made by individual buyers in Vietnam to pay for the supplier's transaction account abroad.

c) In case an individual purchases goods or services from a foreign supplier with payment by card or other forms, which commercial banks or intermediary payment service providers cannot deduct, If the payment is deducted or paid on behalf of the commercial bank, the organization providing intermediary payment services is responsible for monitoring the money transferred to the overseas suppliers and periodically sending it to the General Department of Taxation according to the form set by the Ministry of Taxation. promulgated by the Minister of Finance.

d) Every month, commercial banks and payment intermediary service providers are responsible for declaring and remitting to the state budget the deducted and remitted amounts on behalf of the supplier's tax obligations in the foreign country. out according to the form promulgated by the Minister of Finance.

4. Deducting money to pay tax from the taxpayer's account, freezing the taxpayer's account subject to enforcement of administrative decisions on tax administration at the request of the tax administration agency shall comply with regulations. in Clause 4, Article 31 of this Decree.

5. In case the taxpayer has a guarantee for tax, late payment interest, fines and other state budget revenues as prescribed by the Law on Tax Administration, but the taxpayer fails to pay on time, the bank the guarantee must be responsible for paying taxes, late payment interest, fines and other state budget revenues on behalf of the taxpayer within the scope of the guarantee. If more than 90 days after the expiration of the time limit for paying the tax arrears according to the written approval of the tax administration agency, but the taxpayer has not fully paid into the state budget, the guarantor will be coerced for the amount in the tax payment. guarantee coverage in accordance with the Law on Tax Administration.

6. Imported goods are exempt from tax, not subject to tax. Taxpayers pledge or mortgage as collateral for loans, but commercial banks must handle pledged or mortgaged properties according to regulations. According to the provisions of law for debt recovery, commercial banks provide information on pledged or mortgaged goods to the customs authority for tax assessment. tax according to the tax assessment decision of the customs authority.

Chapter VII

IMPLEMENTATION OF ADMINISTRATIVE DECISIONS ON TAX MANAGEMENT #

Article 31. Coercive measures by means of deducting money from accounts, freezing accounts of taxpayers subject to enforcement of administrative decisions on tax administration

1. Subjects of application

Measures to deduct money from accounts and blockade accounts apply to taxpayers who are forced to execute administrative decisions on tax administration and open accounts at State Treasuries, commercial banks and credit institutions. is different.

Administrative decisions on tax administration include: decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax arrears; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

Subjects subject to enforcement of administrative decisions on tax administration include:

a) Taxpayers fall into the cases specified in Clauses 1, 2, 3 and 4, Article 124 of the Law on Tax Administration.

For taxpayers who still owe the state budget and have tax arrears already issued by the tax authority, a decision on installment payment of tax arrears or a decision on extension of tax payment deadline or a decision to freeze the tax arrears or a notice of no If late payment interest is calculated, enforcement has not been carried out for the tax arrears during the period of gradual payment or extension or debt freezing or no late payment interest or during the time when the State Audit Office, State Inspectorate accurately redefine the taxpayer's tax liability according to the taxpayer's written request.

b) The credit institution fails to comply with the decision on sanctioning of administrative violations on tax administration according to the provisions of the Law on Tax Administration.

c) Organizations guaranteeing the payment of tax to taxpayers: Past the prescribed time limit of 90 days from the date of expiration of the tax arrears payment deadline according to the written approval of the tax administration agency, but the taxpayer has not fully paid by the deadline. the state budget, the guarantor will be coerced under the provisions of the Law on Tax Administration.

d) State treasuries, provincial state treasuries, district state treasuries (hereinafter collectively referred to as state treasuries) fail to make deductions to transfer money from taxpayers' accounts which are coercively opened at the State Treasury to remit into the state budget according to the decision on sanctioning of administrative violations on tax administration by the competent authority.

dd) Related organizations and individuals fail to comply with competent agencies' decisions on sanctioning administrative violations on tax administration.

If the taxpayer subject to coercion is an ODA project owner, an account holder of ODA and concessional loans at state treasuries or credit institutions, this coercive measure shall not be applied.

2. The basis for issuing the decision on enforcement is one of the following information:

a) Information about the taxpayer's account in the tax management database or data of the relevant organization or individual.

b) Information about the account number, the amount of money currently in the account of the taxpayer subject to enforcement provided by the State Treasury or a credit institution at the request of the tax authority in case the database data at tax authorities is incomplete.

Tax administration agencies are responsible for keeping confidential information about taxpayers' accounts under duress.

3. Decision to coercively deduct money from the account, block the account

a) The decision on enforcement, made according to Form No. 01/CC in Appendix III issued with this Decree, in the decision on coercion to deduct money from the account or block the account, it is necessary to clearly state: Name, address, code tax amount of the taxpayer subject to coercion; reason for coercion; coercive amount; the account number of the taxpayer subject to enforcement; the name of the State Treasury, the credit institution where the taxpayer is forced to open an account; name, address and number of the state budget payment account opened at the state treasury; method of transferring the deducted amount from the credit institution to the state treasury.

The head of the tax administration agency, the director of the Post-Clearance Inspection Department, the Director of the Anti-smuggling and Investigation Department under the General Department of Customs, and the Presidents of the People's Committees of districts and provinces are competent to issue decisions on enforcement. enforcement on administrative decisions on tax administration issued by themselves or issued by their subordinates but do not have coercive competence or subordinates have the power to issue coercive decisions but do not meet the conditions on force and means. to organize the implementation of the coercive decision and send a written request to the superior to issue the coercive decision. In case the head is absent, he or she may delegate the authority to the deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using the Form No. 09/CC in Appendix III issued with this Decree. The authorized deputy must take responsibility for his/her decisions before the superior and before the law. The authorized person may not assign the right to any other individual.

b) The decision on enforcement must be issued at the following times:

b.1) After the 90th day from the expiration of the tax payment deadline;

b.2) Right after the expiration of the tax payment extension time limit;

b.3) Right after the taxpayer fails to comply with the decision on sanctioning an administrative violation in tax administration within the time limit specified in the sanctioning decision (except for cases where the execution of the sanctioning decision is postponed or temporarily suspended). administrative violations on tax administration);

b.4) Right on the day it is discovered that the taxpayer has dispersed property or fled.

The act of spreading property or fleeing is based on the following information: taxpayers are forced to carry out procedures for transferring, giving, selling properties, releasing or dispersing account balances in an unusual way. not related to normal transactions in production and business before the tax authority issues a decision on enforcement or removal from the business registration address.

c) The decision on enforcement by deducting money from the account or freezing the account shall be sent to the coerced taxpayer, the State Treasury, the credit institution where the coerced taxpayer opens the account and other related organizations and individuals shall be enclosed with the order on collection of state budget right on the date of issuance of the enforcement decision and updated on the website of the tax or customs sector.

c.1) A decision on enforcement shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are satisfied, and for cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied. tax administration, enforcement decisions shall be sent by registered mail or delivered directly.

c.2) If the decision is directly handed over but the organization or individual subject to coercion does not accept it, the competent person or tax officer or customs officer responsible for handing the decision on enforcement shall make a record of the decision. If the organization or individual is coerced not to receive the decision, certified by the local government where the organization or individual has its registered address with the tax administration agency, the decision is considered to have been delivered.

c.3) In case of sending by post by registered mail, if after 10 days from the date the enforcement decision has been sent by post to the third time, it is returned by the organization or individual. the person is coerced not to accept; The enforcement decision has been posted at the headquarters of the organization or the place of residence of the individual subject to coercion or there are grounds to believe that the coerced taxpayer does not receive the coercive decision. Was delivered.

d) In case the taxpayer subject to coercion has opened accounts at many different credit institutions or state treasuries, the competent person shall base on the number of accounts opened at credit institutions or state treasuries. country to issue a decision on coercive deduction of money from an account for one account or many accounts, and at the same time request credit institutions, the State Treasury to block the remaining accounts of taxpayers corresponding to coercive amount in case of necessity. During the implementation of the decision, if one or a number of credit institutions, the State Treasury has made a deduction or has deducted the full amount according to the enforcement decision (with a receipt of payment to the state budget). ), the credit institution or the State Treasury or the taxpayer shall notify the agency issuing the enforcement decision on the day of deduction. Tax administration agencies are responsible for notifying credit institutions and state treasuries right on the day of receipt of the notice of sufficient tax payment to stop the coercive deduction of money from accounts and blockade of accounts.

dd) The decision on enforcement ceases to be effective from the date the taxpayer has fully paid the coercive tax arrears into the state budget or the coercive tax arrears is issued by the tax authority. amortization of tax arrears or a decision to extend tax payment or a decision to waive late payment interest or a notice not to charge late payment interest. The tax administration agency shall issue a decision on termination of the enforcement decision using Form No. 08/CC in Appendix III to this Decree.

4. Responsibilities of the State Treasury, credit institutions where organizations and individuals are forced to open accounts:

a) Within 03 working days from the date of receipt of the written request for information from the agency issuing the enforcement decision, made according to Form No. 01-1/CC in Appendix III to this Decree. ; State treasuries, credit institutions must provide necessary information in writing about account numbers, balances at the time of provision and other relevant information of taxpayers that are coerced to open at the application. taste yourself;

b) Immediately after receiving the coercive decision of the competent authority enclosed with the order on collection of state budget, state treasury, the credit institution shall have to carry out the procedures for deducting and transferring the taxpayer's money that has been coercive entry into the state budget revenue account opened at the state treasury; and at the same time notify the agency issuing the decision on enforcement and the taxpayer subject to enforcement right on the day of deduction. In case the balance in the account is less than the amount that the taxpayer is forced to pay, after deducting the minimum balance to maintain the account, the State Treasury, the credit institution must deduct the remaining amount. back into the account of the state budget;

c) Blocking the account of the taxpayer subject to enforcement equal to the amount stated in the enforcement decision as soon as the enforcement decision is received;

d) In case the taxpayer has a guarantee for the tax arrears but the taxpayer fails to pay it on time, the guarantor shall be responsible for paying the tax owed on behalf of the taxpayer within the scope of the guarantee.

5. Procedures for collecting money by deducting money from the account

The deduction of money from the account of the taxpayer subject to enforcement of administrative decisions on tax administration is done on the basis of receipts as prescribed. The receipts used to deduct money from the account are sent to the related parties (copy).

Article 32. Forced by a partial deduction of wages or income

1. Subjects of application

a) The measure of withholding part of salary or income is applied to individual taxpayers who are forced to execute an administrative decision on tax administration and are entitled to wages, salaries or income at a tax agency. agencies, organizations on payroll or labor contracts with a term of 06 months or more or enjoying retirement benefits or incapacitation.

b) Administrative decisions on tax administration, including: decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax arrears; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

2. Verify salary and income information

a) Tax administration agencies shall organize the verification of information on the wages or incomes of the individuals subject to coercion and the agencies or organizations that manage the wages or incomes of the coerced taxpayers at the establishments. tax authority data. In case the database at the tax administration agency is incomplete, the person competent to issue the decision on enforcement shall send a written request to the coerced individual and the agency or organization managing the salary or income of the tax authority. the coerced individual provides complete information about the wages or income of the coerced individual.

b) The coerced individual, the agency or organization managing wages or income and related agencies and organizations must provide information on the salary and income of the coerced individual to the agency. tax administration within 03 working days from the date of receipt of the request and take responsibility before law for the information provided.

c) In case after 03 working days, the individual subject to coercion, the agency or organization managing salary or income, and related agencies and organizations fail to provide or provide incomplete information about the payment. If the salary and income of the individual is subject to coercion, the tax administration agency shall base on the actual situation to apply appropriate coercive measures as prescribed in Clause 3, Article 125 of the Law on Tax Administration.

3. Decision to enforce the deduction of part of salary or income

a) The decision on coercion, made according to Form No. 02/CC in Appendix III issued with this Decree, in the decision on enforcement of partial deduction of salary or income, it is necessary to clearly state: Name, address, code number coercive taxpayers' taxes; reason for coercion; coercive amount; name and address of the agency or organization that manages the salary or income of the individual subject to coercion; name, address and number of the state budget payment account opened at the state treasury; method of transferring the coerced money to the state treasury.

The head of the tax administration agency, the director of the Post-Clearance Inspection Department, the Director of the Anti-smuggling and Investigation Department under the General Department of Customs, and the Presidents of the People's Committees of districts and provinces are competent to issue decisions on enforcement. enforcement on administrative decisions on tax administration issued by themselves or issued by their subordinates but do not have coercive competence or subordinates have the power to issue coercive decisions but do not meet the conditions on force and means. to organize the implementation of the coercive decision and send a written request to the superior to issue the coercive decision. In case the head is absent, he or she may delegate the authority to the deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using the Form No. 09/CC in Appendix III issued with this Decree. The authorized deputy must take responsibility for his/her decisions before the superior and before the law. The authorized person may not assign the right to any other individual.

b) The decision on enforcement shall be issued right after the expiration of the statute of limitations of the decision on coercive deduction of money from the account or right after the date of eligibility for transferring the coercive measure as prescribed in Clause 3, Article 125 of the Law on Tax Administration.

c) The coercive decision shall be sent to the coerced individual, the agency or organization managing the salary or income of the coerced individual, and relevant agencies and organizations on the date of issuance of the decision. enforcement and updated on the website of the tax or customs sector.

c.1) A decision on enforcement shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are satisfied, and for cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied. tax administration, enforcement decisions shall be sent by registered mail or delivered directly.

c.2) If the decision is directly handed over but the organization or individual subject to coercion does not accept it, the competent person or tax officer or customs officer responsible for handing the decision on enforcement shall make a record of the decision. If the organization or individual is coerced not to receive the decision, certified by the local government where the organization or individual has its registered address with the tax administration agency, the decision is considered to have been delivered.

c.3) In case of sending by post by registered mail, if after 10 days from the date the enforcement decision has been sent by post to the third time, it is returned by the organization or individual. the person is coerced not to accept; The enforcement decision has been posted at the headquarters of the organization or the place of residence of the individual subject to coercion or there are grounds to believe that the coerced taxpayer does not receive the coercive decision. Was delivered.

d) The decision on enforcement ceases to be effective from the date on which the taxpayer has fully paid the coerced tax arrears into the state budget or the coercive tax arrears is issued by the tax authority. amortization of tax arrears or a decision to extend tax payment or a decision to waive late payment interest or a notice not to charge late payment interest. The tax administration agency shall issue a decision on termination of the enforcement decision using Form No. 08/CC in Appendix III to this Decree.

4. Rate of deduction of part of salary or part of income for individuals

a) Deduct only part of salary, wages or part of income corresponding to the amount stated in the enforcement decision.

b) The rate of deduction of salary, wages or income 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.

5. Responsibilities of agencies, organizations and employers that are managing wages or incomes of coerced individuals

a) Deduct part of the salary or income of the taxpayer subject to enforcement and transfer the deducted amount into the state budget at the state treasury according to the contents stated in the decision on enforcement of the administrative decision. on tax administration, from the latest salary or income payment period until the full deduction of the tax owed under the decision on enforcement of the administrative decision on tax administration, and at the same time notify the decision maker. coercive decision and known to the coerced taxpayer.

b) When it comes to the latest payment of salary or income, the agency, organization or person managing the salary or income of the coerced individual is responsible for deducting part of the individual's salary or income. be coerced according to the contents stated in the decision on enforcement and transfer the deducted amount into the state budget, and at the same time notify the person competent to issue the decision on enforcement.

c) In case the tax arrears has not been fully deducted under the enforcement decision and the taxpayer's labor contract is forcibly terminated, the agency or organization that employs the employer must notify the issuer of the decision on enforcement. within 05 working days from the date of termination of the labor contract.

d) Agencies or organizations that employ employees who are managing wages or incomes of taxpayers are coerced and deliberately fail to implement the coercive decisions, they will be sanctioned for administrative violations in tax administration according to regulations. .

Article 33. Coercive measures to stop customs procedures for exported and imported goods

1. Subjects of application

a) Coercive measures by means of stopping customs procedures for exported and imported goods shall be applied in cases where it is not possible to apply coercive measures to enforce administrative decisions on tax administration specified in Clause 1 of this Article. Points a and b, Clause 125, Article 3 of the Law on Tax Administration, or have applied these measures but still fail to collect enough tax arrears into the state budget, or in the cases specified in Clause 125, Article XNUMX of the Law on Tax Administration, or under the law on tax administration. proposal of the tax authority.

b) Administrative decisions on tax administration, including: Decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax arrears; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

c) In case the customs authority imposes post-clearance tax on exported or imported goods, if it is more than 90 days after the expiration of the time limit for serving the decision on tax imposition and the taxpayer or the guarantor fails to comply with the tax assessment decision. If the consignee fails to voluntarily comply with the tax imposition decision, the customs authority shall apply coercive measures to enforce the administrative decision on tax administration as prescribed.

2. The measure of stopping customs procedures shall not be applied in the following cases:

a) Exported goods are tax-exempt, tax-free or have the export tax rate of 0%.

b) Goods imported or exported in direct service of security, national defense, prevention and control of natural disasters, epidemics, emergency relief, humanitarian aid and non-refundable aid.

3. The decision on enforcement shall be sent to the subject subject to enforcement and notified on the customs website at least 05 working days before the date of application of the measure to stop customs clearance for exported goods. , import.

a) Coercive decisions shall be sent by electronic method for cases where the conditions for conducting electronic transactions are satisfied in the field of tax administration, in cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied; tax, the enforcement decision shall be sent by registered mail or delivered directly.

b) In case the decision is delivered directly but the organization or individual subject to coercion does not accept it, the competent person or customs officer responsible for handing the decision on enforcement shall make a record of the organization or individual being forced to accept the decision. coercively refuse to receive the decision, certified by the local government, it is considered that the decision has been assigned.

c) In the case of being sent by post in a secured form, if after 10 days from the date the enforcement decision has been sent by post, it is returned for the third time because the organization or individual is coercive refusal to accept; a coercive decision has been posted at the head office of the organization or the place of residence of the coerced individual or there are grounds to believe that the coerced taxpayer does not receive the coercive decision, it is considered a decision. Was delivered.

4. The decision on enforcement is made according to Form No. 03/CC in Appendix III issued together with this Decree. The coercive decision must clearly state the date, month and year of the decision; number of decisions, legal grounds for issuing the decision; reason for coercion, full name, position, working unit of the decision maker; the name and address of the subject subject to coercion; the unpaid tax amount in detail according to each customs declaration or case; the total amount of the coercion; name, address, account number at the state treasury; execution period; signature of the decision issuer, seal of the decision-issuing agency.

5. Suspend the application of the measure of coercive stoppage of customs procedures if the taxpayer meets the following conditions:

a) No longer owes overdue tax, late payment interest, fines for other shipments,

b) Taxpayers must pay tax before customs clearance or release of goods for shipments undergoing customs procedures.

c) The tax, late payment interest, and fines owed by taxpayers must be guaranteed according to regulations.

6. Dossier, order and competence to handle the suspension of application of the measure to stop the application of the customs procedure shall be as follows:

a) The taxpayer subject to coercion shall send a written request to suspend the application of the measure of coercive stoppage of customs procedures and send it to the Customs Department where the debt is owed, enclosed with the letter of guarantee. of the credit institution for the outstanding tax, late payment interest and fines.

b) The Customs Department where the taxpayer has a debt is forced to stop carrying out customs procedures to receive, check the accuracy and completeness of the dossier, and report and propose to the General Department of Customs within 05 days. working days from the date of receipt of complete dossiers.

In case the dossier is not sufficient, within 03 working days from the date of receipt of the dossier, the customs authority that receives the dossier must notify the taxpayer and complete the dossier.

c) According to the provisions of Clause 5 of this Article, the General Department of Customs shall consult relevant units (if any) and report to the Ministry of Finance within 07 working days from the date of receipt of a complete dossier. .

d) The Ministry of Finance considers and resolves to suspend the application of the measure of coercive termination of customs procedures for each specific case at the request of the General Department of Customs within 05 working days from the date of receipt of the request. reported.

dd) The customs authority where the decision on enforcement is issued shall base itself on the Finance Ministry's document to suspend the application of the coercive measure to stop carrying out customs procedures.

At the end of the period of suspension of the application of the measure of coercive stoppage of customs procedures, taxpayers who fail to fulfill their tax obligations to the state budget will be sanctioned according to regulations.

e) The document suspending the application of the measure of coercive stoppage of customs procedures made according to Form No. 03-1/CC in Appendix III issued together with this Decree.

7. The authority to decide on enforcement by stopping customs procedures shall comply with the provisions of Clause 1, Article 126 of the Law on Tax Administration and point a, Clause 3, Article 31 of this Decree.

8. In case the tax authority sends a written request to the customs authority to issue a decision on coercion by the measure of stopping customs procedures for exported or imported goods, the order of implementation is as follows:

a) The tax authority shall make and send a written request for enforcement by stopping customs procedures to the customs authority. The written request must show the following contents: the unit issuing the document; date, month and year of promulgation of the document; the basis for promulgating the document; name, address, tax identification number of the organization or individual subject to coercion, the amount of tax owed to be coerced; reasons for requesting coercion; full name, position, signature of the person signing the document, seal of the agency issuing the document (if any).

b) Within 05 working days from the date of receipt of the written request for coercion from the tax authority, the customs authority shall carry out the enforcement according to the order and procedures and send a written notice to the tax authority. know, cooperate.

In case the customs authority cannot immediately take the measure of coercive stoppage of customs procedures at the request of the tax authority, it shall notify the tax authority in writing and clearly state the reasons therefor.

c) Within 03 working days from the date of full collection of the tax arrears, the tax authority must send a written notice to the customs authority to terminate the enforcement.

Article 34. Coercive measures to stop using invoices

1. Coercive measures to stop using invoices for taxpayers who are forced to execute administrative decisions on tax administration but cannot apply the coercive measures specified at Points a, b and c, Clause 1. 125, Article 3 of the Law on Tax Administration, or have applied these measures but still cannot collect enough tax arrears into the state budget or the case specified in Clause 125, Article XNUMX of the Law on Tax Administration or at the request of the customs authority. Mandarin.

a) Administrative decisions on tax administration, including: Decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax debt; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

b) Invoices that are discontinued include the following types of invoices: self-printed invoices printed by business organizations and individuals; ordered invoices printed by business organizations, individuals or tax agencies; E-invoices are created and created by business organizations and individuals in accordance with law.

2. Grounds for issuing decision on enforcement by stopping the use of invoices:

a) Information on the taxpayer's invoice is coerced in the database of the tax authority or data of another agency or organization (if any).

b) Information on the use of invoices provided by coerced taxpayers and other relevant organizations and individuals (if any) at the request of tax authorities in case the database at inadequate tax authorities.

3. Decision on enforcement by stopping the use of invoices

a) A decision on coercive use of invoices to stop using invoices is made according to Form No. 04/CC in Appendix III issued with this Decree and enclosed with a notice of cessation of use of invoices made according to Form No. 04-1/CC in Appendix III issued together with this Decree.

a.1) In the decision to enforce by the measure of stopping the use of invoices, it is necessary to clearly state: Grounds for making the decision on enforcement; name, address, tax identification number of the taxpayer subject to enforcement; reason for coercion; coercive amount.

a.2) In the notice to stop using invoices, it is necessary to clearly state: The basis for the notice; name, address, tax identification number of the taxpayer subject to enforcement; reasons for stopping using invoices; sample symbol, symbol, invoice number to stop using, date to stop using invoice.

a.3) The head of the tax administration agency, the director of the Post-Clearance Inspection Department, the Director of the Anti-smuggling and Investigation Department of the General Department of Customs, the Presidents of the People's Committees of districts and provinces have the authority to issue enforce decisions on administrative decisions on tax administration that are issued by themselves or issued by their subordinates but do not have the coercive competence or their subordinates have the power to make coercive decisions but do not meet the conditions for enforcement. quantity and means to organize the enforcement of the coercive decision and request in writing the superior to issue the coercive decision. In case the head is absent, he or she may delegate the authority to the deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using the Form No. 09/CC in Appendix III issued with this Decree. The authorized deputy must take responsibility for his/her decisions before the superior and before the law. The authorized person may not assign the right to any other individual.

b) Coercive decisions are issued at the following times

b.1) Immediately after the expiration of the statute of limitations of the decision on enforcement of money deduction from the account, the account of the taxpayer subject to enforcement is blocked; decide to enforce the deduction of part of salary or income for individuals; decide on coercive termination of customs procedures (if any) or immediately after the date of eligibility for transfer of coercive measures as prescribed in Clause 3, Article 125 of the Law on Tax Administration.

b.2) If the decision on enforcement to stop using invoices expires but the taxpayer has not fully paid the tax arrears into the state budget, if the conditions for application of subsequent coercive measures are not satisfied, or If the application of coercive measures to stop using invoices is effective, the tax authority shall continue to apply effective coercive measures. In case the application of this coercive measure has information and conditions for the implementation of the previous or more effective coercive measures, the tax authority shall simultaneously apply the coercive measure before or the next coercive measure to collect tax arrears into the state budget.

c) The decision on enforcement to stop using invoices shall be sent to relevant organizations and individuals and the taxpayer subject to enforcement right on the date of issuance of the enforcement decision and updated on the industry's website. tax.

c.1) A decision on enforcement shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are satisfied, and for cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied. tax administration, enforcement decisions shall be sent by registered mail or delivered directly.

c.2) In case the decision is directly delivered but the organization or individual being coerced does not accept it, the competent person or tax official who is responsible for assigning the decision on enforcement shall make a record on the organization or individual If they are coerced to refuse to receive decisions, certified by the local authorities where the organizations or individuals have registered addresses with the tax administration agencies, the decisions are considered to have been delivered.

c.3) In case of sending by post by registered mail, if after 10 days from the date the enforcement decision has been sent by post to the third time, it is returned by the organization or individual. the person is coerced not to accept; The enforcement decision has been posted at the headquarters of the organization or the place of residence of the individual subject to coercion or there are grounds to believe that the coerced taxpayer does not receive the coercive decision. Was delivered.

d) The decision on enforcement ceases to be effective from the date the taxpayer has fully paid the coerced tax arrears into the state budget or the coerced tax debt is issued a decision on installment payment by the tax authority. tax arrears or a decision to extend tax payment or a decision on exemption from late payment interest or a notice that no late payment interest will be charged. The tax authority shall issue a decision on termination of the enforcement decision using Form No. 08/CC in Appendix III to this Decree.

4. Order and procedures for taking enforcement measures to stop using invoices

a) Right on the day of issuance of the decision on enforcement, the tax authority must post the enforcement decision and notice of cessation of the use of invoices on the tax website or on the mass media within the time limit. 24 hours from the date of issuance of the decision.

b) During the implementation of this coercive measure, the tax authority does not receive the invoice issuance notice dossier from the organization or individual being coerced, or does not issue a code for e-invoices with the code of the organization or individual. tax authorities, do not issue invoices, do not sell invoices to taxpayers who are being coerced (except for the case specified at Point d, Clause 4 of this Article).

c) The tax authority shall issue a decision to terminate the implementation of this coercive measure together with a notice on continued use of invoices, made according to Form No. 04-2/CC in Appendix III to this Decree. Right on the day of the issuance of the decision to terminate the enforcement of the measure of cessation of the use of invoices, the tax authority must post it on the tax website or on the mass media within 24 hours from the date of issuance. when making the decision.

d) If the taxpayer is applying the measure to stop using invoices in writing, the taxpayer requests in writing to use invoices to have a source of payment for workers' salaries and expenses to ensure production and business. If the business can continue to operate, the tax authority will continue to allow taxpayers to use invoices each time they arise, provided that taxpayers must immediately remit at least 18% of the revenue on invoices to be used into the state budget.

5. In case the customs authority sends a written request to the tax authority directly managing the taxpayer, to issue a decision on enforcement by stopping the use of invoices.

a) The customs authority shall make and send a written request for enforcement by stopping the use of invoices to the tax authority. The written request must show the following contents: the unit issuing the document; date, month, year of promulgation of the document; the basis for promulgating the document; name, address, tax identification number of the organization or individual subject to coercion; full name and position of the person signing the document, seal of the agency issuing the document.

b) Within 05 working days from the date of receiving the customs authority's written request for enforcement by stopping the use of invoices, the head of the tax authority shall carry out the enforcement according to the correct order. , procedures and send a written notice to the customs authority to know and coordinate.

In case the tax authority cannot immediately take the measure of coercion to stop using invoices at the request of the customs authority, it shall notify the customs authority in writing and clearly state the reasons therefor.

c) Within 03 working days from the day on which the full amount of tax owed is collected, the customs authority must send a written notice to the tax authority to terminate the implementation of this coercive measure.

6. In case the taxpayer subject to coercion is a branch, representative office, or dependent unit engaged in production and business activities in this province/district but has its head office in another province/district, the If the tax authority directly managing the branch, representative office, or dependent unit fails to meet the conditions for enforcement or fails to implement the decision on enforcement, the tax authority managing the branch or representative office shall , the dependent unit transfers all dossiers to the tax office managing the head office for the tax agency managing the head office to issue a coercive decision.

Article 35. Forced enforcement by property distraint and auction of distrained properties

1. Subjects of application

a) Coercive measures by means of asset distraint or auction of distrained assets for taxpayers who are forced to execute administrative decisions on tax administration but cannot apply the coercive measures specified in Clause 1 of this Article. Points a, b, c, d, Clause 125, Article 3 of the Law on Tax Administration, or have applied these measures but still fail to collect enough tax arrears into the state budget or fall into the case specified in Clause 125, Article XNUMX of the Law on Tax Administration. tax administration.

Administrative decisions on tax administration include: Decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax debt; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

b) The property distraint shall not be applied in case the individual taxpayer is undergoing medical treatment at medical examination and treatment establishments established in accordance with law.

2. The following assets are not distraint

a) For individuals forced to execute administrative decisions on tax administration:

a.1) The only house of the individual and family of the person being coerced.

a.2) Medicines, food, and food serving essential needs of individuals and families of the coerced person.

a.3) Necessary ordinary work tools used as the main or only means of subsistence of the individual and family of the coerced person.

a.4) Clothing and essential daily necessities of the individual and family of the person being coerced.

a.5) Worshiping utensils; relics, medals, medals, certificates of merit.

b) For production and business establishments:

b.1) Medicines, means, tools and assets belonging to medical facilities, medical examination and treatment, except where these are assets circulated for business; food, foodstuffs, tools and assets to serve mid-shift meals for employees.

b.2) Kindergartens, schools and equipment, vehicles and utensils belonging to these establishments, if these are not circulating assets for business of the enterprise.

b.3) Equipment, means and tools to ensure labor safety, prevent fire and explosion, and prevent environmental pollution.

b.4) Infrastructure serving public interests, security and defense; goods imported in direct service of national defense and security; goods exported and imported in service of ensuring social security, overcoming consequences of natural disasters, disasters and epidemics; goods exported and imported humanitarian aid, non-refundable aid.

b.5) ​​Raw materials, finished products, and semi-finished products are hazardous and toxic chemicals that are not allowed to be circulated.

b.6) Raw materials - materials, semi-finished products are in the closed production line.

c) For state agencies, political organizations, socio-political organizations, socio-professional organizations (collectively referred to as agencies and organizations) operating with capital sources allocated from the state budget; shall not distrain assets purchased from the state budget but request such agencies or organizations in writing to request competent agencies for financial support in order to implement enforcement decisions.

In case agencies or organizations have revenues from other lawful revenue-generating activities, assets invested or purchased from such revenues shall be distraint for enforcement decisions, except for the following assets:

c.1) Medicines, means, tools and assets belonging to medical facilities, medical examination and treatment, except where these are assets circulated for business; food, foodstuffs, tools and assets in service of mid-shift meals for cadres and civil servants.

c.2) Kindergartens, schools, equipment, vehicles and utensils belonging to these establishments if these are not assets circulated for business by agencies or organizations.

c.3) Equipment, means and tools to ensure labor safety, prevent fire and explosion, and prevent environmental pollution.

c.4) Working office.

c.5) Infrastructure serving public interests, security and defense.

3. Verification of information on the property of the taxpayer subject to enforcement

a) Tax administration agencies have the right to send documents to coerced taxpayers, property ownership registration agencies, security transaction registration agencies and related organizations and individuals for verification. on the property of the coerced taxpayer.

b) The tax administration agency has the right to verify the assets of the coerced taxpayer in the locality where the coerced taxpayer has its business or residence, the property ownership registration agency, security transaction registration agency and related organizations and individuals. After verifying that the taxpayer's assets are coerced at the above locations, the tax administration agency must determine the amount of money that can be collected into the state budget through the application of this coercive measure. the estimated value of this property after auction.

c) Verified information includes: Verified assets, verified asset value reflected in the accounting books of coerced taxpayers, production and business results (for establishments). production, business, services) or economic conditions (for non-business individuals). For assets subject to registration and transfer of property ownership, the verification through the purchase, sale, exchange, transfer or donation contract, the certificate of property ownership, must be verified through the owner. owner, local government, authorities or witnesses such as confirmation of the seller, local government, authorities about the sale.

d) After verification, a record must be made clearly stating the commitment of the information provider.

dd) Verification information for properties subject to registration or transfer of property ownership must be widely announced so that persons with related rights and obligations know and protect their interests.

e) For legally pledged or mortgaged property subject to distraint, the agency or organization conducting the distraint must notify the pledgee or mortgagee of the obligation of the coerced taxpayer. and request the pledgee or mortgagee to provide documents and documents related to the pledge or mortgage of the property of the coerced taxpayer in a timely manner to the agency conducting the distraint when the mortgagee pledge or mortgage to pay obligations under the pledge or mortgage contract.

g) In the case of an individual specified at Point b, Clause 1 of this Article, or after 05 working days from the date of sending a written verification of the property to the coerced taxpayer, the property rights registration agency shall: The property owner, the security transaction registration agency and related organizations and individuals do not provide or provide insufficient information about the property or the case to determine the amount collected after the auction. Distrained assets are not enough to cover the costs of enforcement, the competent authority shall switch to enforcement by other coercive measures as prescribed in Clause 3, Article 125 of the Law on Tax Administration.

4. The government where the taxpayer is coerced to close his/her place of business or residence, the property ownership registration agency, the security transaction registration agency, and relevant organizations and individuals responsible for facilitating and providing necessary information as prescribed by law for enforcement agencies in verifying conditions for enforcement of decisions and coordinating or organizing enforcement.

5. Deciding on enforcement by means of distraint of assets, auction of distrained assets

a) A decision on enforcement, made according to Form No. 05/CC in Appendix III to this Decree, in a decision on enforcement by distraint or auction of distrained assets, clearly stating: Name, address, tax identification number of the taxpayer subject to enforcement; reason for coercion; coercive amount; time and place of property distraint; types of distrained assets; characteristics of distrained assets; name, address and number of the state budget payment account opened at the state treasury; method of transferring the coerced money to the state treasury.

The head of the tax administration agency, the director of the Post-Clearance Inspection Department, the Director of the Anti-smuggling and Investigation Department under the General Department of Customs, and the Presidents of the People's Committees of districts and provinces are competent to issue decisions on enforcement. enforcement on administrative decisions on tax administration issued by themselves or issued by their subordinates but do not have coercive competence or subordinates have the power to issue coercive decisions but do not meet the conditions on force and means. to organize the implementation of the coercive decision and send a written request to the superior to issue the coercive decision. In case the head is absent, he or she may delegate the authority to the deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using the Form No. 09/CC in Appendix III issued with this Decree. The authorized deputy must take responsibility for his/her decisions before the superior and before the law. The authorized person may not assign the right to any other individual.

b) A decision on coercion shall be issued right after the expiration of the statute of limitations of the decision on coercion by stopping the use of invoices or right after the date on which the conditions for switching to coercive measure are satisfied as prescribed in Clause 3, Article 125 of the Law on enforcement. Tax Administration.

c) The decision on coercive property distraint shall be sent to the organization or individual subject to the distraint, the President of the commune-level People's Committee where such person resides or the organization whose head office is located in the locality. or the agency where that person works on the same day that the enforcement decision is issued and updated on the website of the tax or customs sector.

c.1) A decision on enforcement shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are satisfied, and for cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied. tax administration, enforcement decisions shall be sent by registered mail or delivered directly.

c.2) If the decision is directly handed over but the organization or individual subject to coercion does not accept it, the competent person or tax officer or customs officer responsible for handing the decision on enforcement shall make a record of the decision. If the organization or individual is coerced not to receive the decision, certified by the local government where the organization or individual has its registered address with the tax administration agency, the decision is considered to have been delivered.

c.3) In case of sending by post by registered mail, if after 10 days from the date the enforcement decision has been sent by post to the third time, it is returned by the organization or individual. the person is coerced not to accept; The enforcement decision has been posted at the headquarters of the organization or the place of residence of the individual subject to coercion or there are grounds to believe that the coerced taxpayer does not receive the coercive decision. Was delivered.

d) Taxpayers subject to coercion must bear all costs for tax enforcement activities and are responsible for paying all enforcement costs to the enforcement organization.

dd) The decision on enforcement by property distraint for distrained properties subject to ownership registration must be sent to the following agencies:

dd.1) The land use right registration office, the agency competent to register land-attached assets in case of distraint of land use rights or land-attached assets.

dd.2) Traffic vehicle registration authority in case the distrained property is a means of transport.

dd.3) Competent agencies to register other ownership and use rights as prescribed by law.

e) The decision on enforcement ceases to be effective from the date the taxpayer has fully paid the coerced tax arrears into the state budget or the coerced tax debt is issued by the tax authority. amortization of tax arrears or a decision to extend tax payment or a decision to waive late payment interest or a notice not to charge late payment interest. The tax administration agency shall issue a decision on termination of the enforcement decision using Form No. 08/CC in Appendix III to this Decree.

6. Procedures for taking measures to distrain assets

a) The distraint must be carried out during the administrative working hours applicable in the locality where the property is distrained.

b) The person who issued the enforcement decision or the person assigned to execute the enforcement decision shall preside over the distraint.

c) When conducting property distraint, the coerced individual or adult family member, representative of the organization subject to the asset distraint, representatives of local authorities and witnesses must be present. If the individual subject to the enforcement decision or the adult family member is intentionally absent, the property will still be confiscated but must be accompanied by a representative of the local government and witnesses.

d) Organizations and individuals subject to coercion have the right to request the distraint of any property first, and the person assigned to preside over the distraint must accept it if deems that such request does not affect the coercion. If the organization or individual subject to coercion does not specifically request the distraint of assets first, the privately owned property shall be distrained first.

dd) Within 30 days from the date of property distraint, if the coerced taxpayer fails to fully pay the tax arrears, the tax authority shall auction the distrained property through a competent organization. auction in accordance with the law to recover the tax owed.

e) Distraint only properties under common ownership of the coerced individual with others if the coerced individual has no separate property or the private property is not sufficient to execute the enforcement decision. In case the property is in dispute, the distraint shall still be conducted and explain to the co-owners of the distrained property about the right to initiate a lawsuit according to civil procedures. Tax administration agencies are responsible for publicly announcing the time and place of distraint for co-owners to know. After 03 months from the date of distraint, if the co-owners of the property do not initiate a lawsuit, the distrained property may be auctioned in accordance with the law on asset auction.

7. Minutes of property distraint

a) The distraint of assets must be recorded in writing. The minutes must state the time and place for distraint of assets; full name and position of person in charge of distraint; the representative of the organization subject to coercive distraint, the individual whose property is distrained, or the legal representative for them; witnesses; local government representative (or agency of the person subject to enforcement); describe the name, condition and characteristics of each distrained property.

b) The person in charge of distraint; the representative of the organization subject to forced asset distraint, the individual whose property is distrained, or their legal representative; witnesses; the local government representative (or agency of the person subject to enforcement) signs the minutes. In case someone is absent or present but refuses to sign the minutes, that must be recorded in the minutes and clearly stated the reason.

c) The distraint record is made in 02 copies, 01 copy shall be kept by the agency issuing the decision on enforcement, 01 copy shall be assigned to the distrained individual or the representative of the organization subject to coercive distraint immediately after completing the preparation of the distraint. property distraint records.

8. Handing over and preserving distrained assets

a) The person in charge of distraint shall choose one of the following methods to preserve the distrained property:

a.1) Assign the coerced person, his/her relatives or the person who is managing and using such property to preserve.

a.2) Assign one of the co-owners to preserve if such property is under common ownership.

a.3) Assign to organizations or individuals to have storage conditions.

b) For assets being gold, silver, precious metals, gems and foreign currencies, they shall be temporarily assigned to the State Treasury for management; for assets such as industrial explosives, combat gears, objects of historical and cultural value, national treasures, antiques, and rare and precious forest products, they shall be temporarily handed over to state management agencies. specialized in management.

c) When handing over and preserving the distrained property, the person in charge of distraint must make a record clearly stating: Date of handover and preservation; full name of the person in charge of implementing the enforcement decision, the representative of the organization or individual subject to enforcement, the person assigned to preserve the property, the witness to the handover; quantity, condition (quality) of assets; rights and obligations of the person assigned to preserve the property.

The person in charge of distraint, the person assigned to preserve the property, the representative of the organization or individual subject to coercion, the witness shall sign the record. In case someone is absent or present but refuses to sign the minutes, that must be recorded in the minutes and clearly stated the reason.

The minutes shall be assigned to the person assigned to preserve the property, the representative of the organization or individual subject to coercion, the witness and the person presiding over the distraint, each keeping one copy.

d) The person assigned to preserve the property shall be paid actual and reasonable expenses for preserving the property, except for the persons specified at Point a, Clause 8 of this Article.

dd) The person assigned to preserve the property that causes damage, exchange, loss or destruction of the property shall be responsible for compensation and, depending on the nature and seriousness of the violation, shall be fined according to the provisions of law. prescribed or examined for penal liability in accordance with the criminal law.

9. Valuation of distrained assets

a) Valuation of distrained assets shall be carried out at the head office of the distrained organization, the house of the distrained individual or the place where the distrained property is kept (except for the case where a Valuation Council must be established).

b) Distrained assets shall be valued according to the agreement between the person in charge of implementing the enforcement decision and the representative of the organization or individual subject to coercion and the common owner in case of distraint of common property. The time limit for the parties to agree on the price shall not exceed 05 working days from the date the property is distrained. For distrained assets valued at less than VND 1.000.000 or perishable property, if the parties cannot agree on the price, the person competent to issue the enforcement decision shall be responsible for the valuation.

c) In case the distrained property is valued at VND 1.000.000 or more and is difficult to valuate or the parties cannot agree on the price, within 15 days from the date on which the property is distrained, the person who the decision on coercion proposes the competent authority to establish a Valuation Council, of which the person who has issued the decision on enforcement is the Chairman of the Council, the representative of the relevant financial agency and professional agency is a member.

Within 07 working days from the date of establishment, the Valuation Council must conduct the valuation. Representatives of organizations and individuals whose assets are distrained may give opinions on the valuation, but the right to decide on prices belongs to the Valuation Council.

The valuation of the property is based on the market price at the time of valuation. For properties whose prices are uniformly managed by the State, the valuation shall be based on the property prices prescribed by the State.

d) The asset valuation must be made in writing, clearly stating the time and place of the valuation, the composition of the participants in the valuation, the name and value of the assessed asset, the signatures of members participating in the valuation and of the property owner.

10. Authority to establish Property Valuation Council

a) The chairperson of the district-level People's Committee shall decide on the establishment of the Valuation Council for cases where the administrative coercion falls under the jurisdiction of the district- and commune-level state management agencies or under the jurisdiction of the provincial-level People's Committees. Head of the Customs Sub-Department.

b) The President of the People's Committee of the province shall decide to establish the Valuation Council for cases where the administrative coercion falls under the competence of the state management agencies of the province or under the authority of the Director of the Customs Department. officers, the Director of the Anti-Smuggling and Investigation Department, and the Director of the Post-Clearance Inspection Department under the General Department of Customs.

c) The establishment of Valuation Councils at central agencies shall be decided by the Minister in charge, after reaching agreement with the Minister of Finance and relevant ministries and branches.

11. Duties of the Valuation Council

a) Research and propose the organization and content of the meeting of the Valuation Council.

b) Prepare necessary documents for valuation.

c) Conduct asset valuation.

d) Make a record of valuation.

12. Transfer of distrained property for auction

a) With regard to property distrained for auction, based on the asset value determined as prescribed in Clause 9 of this Article, within 30 days from the date of issuance of the decision on distraint, the owner shall: maintain the enforcement of signing auction contracts with auction organizations established in accordance with law to organize asset auctions in accordance with regulations.

b) The transfer of distrained assets to the agency responsible for auction must be recorded in writing. The minutes must clearly state: Date of handover; handover, receiver; signatures of the sender and receiver; quantity and condition of property. A dossier of handing over distrained assets to the agency responsible for auction includes: Decision on enforcement of distraint; papers and documents related to legal ownership and use rights (if any); documents on asset valuation and minutes on handing over such assets.

c) In case the distrained property is bulky goods or has a large quantity but the provincial-level auction service center or district-level financial agency does not have a place to store the property, after completing the procedures, The transferor may enter into a preservation contract with the place where the asset is kept. Expenses for the performance of the preservation contract shall be paid from the auction proceeds of the property obtained after the auction.

d) When the distrained property has been transferred to the agency responsible for auction, the procedures for auctioning such property shall comply with the provisions of current law on asset auction.

dd) For assets under common ownership, when auctioning, priority shall be given to selling them to co-owners first.

e) In case the asset auction amount is more than the amount stated in the enforcement decision and the coercion costs, within 10 days from the date of auction, the enforcement agency shall distraint for auction of assets and carry out procedures to return the difference to the coerced organization or individual.

13. Transfer of property ownership

a) The buyer of the distrained property is legally recognized and has his/her ownership right to that property protected.

b) The competent state agency is responsible for carrying out the procedures for transferring ownership to the buyer according to the provisions of law.

c) A dossier of ownership transfer includes:

c.1) A copy of the decision on enforcement by distraint of assets for auction.

c.2) Minutes of asset auction.

c.3) Other documents related to the property (if any).

14. Handling of proceeds from the auction of distrained assets

Agencies implementing measures to coercive distraint and auction of assets shall:

a) Pay tax debt under the decision on enforcement

In case imported goods that have not yet completed customs procedures are distrained by the customs authority for auction, the customs authority shall deduct the auction money to pay the tax corresponding to the payable tax amount of the goods being auctioned. distraint for auction before paying the tax owed under the distraint decision, except for the case where the goods are owned by the State.

b) Payment of coercive expenses to the enforcement organization.

c) Return to taxpayers subject to enforcement after fully paying tax arrears into the state budget and paying all enforcement costs.

15. Expenses for enforcement of administrative decisions on tax administration:

a) Expenses for enforcement activities are determined on the basis of actual costs incurred in the course of enforcement of enforcement decisions in accordance with local prices, including:

a.1) Cost of mobilizing people to implement the enforcement decision.

a.2) Expenses for remuneration for valuation experts to organize auctions, expenses for organizing asset auctions.

a.3) Expenses for hiring means of dismantling and transporting objects and assets.

a.4) Expenses for keeping or preserving the distrained property.

a.5) Other actual expenses (if any).

b) The person issuing the decision on enforcement may use funds from the state budget to implement coercive measures. Individuals and organizations subject to coercion shall have to refund the enforcement costs to competent state agencies. In case individuals or organizations do not voluntarily refund the enforcement costs, the person competent to issue the decision on enforcement may apply measures to enforce the administrative decision on tax administration specified in Clause 1 of this Article. Article 125 of the Law on Tax Administration.

16. In case the application of this coercive measure has information and conditions for the implementation of the previous or more effective coercive measures, the tax authority shall simultaneously apply the coercive measure. advance or subsequent coercive measures to collect tax arrears into the state budget.

Article 36. Coercion by collecting money and other properties of coerced taxpayers held by other agencies, organizations and individuals

1. Subjects of application

The coercive collection of money and other properties of taxpayers subject to enforcement of administrative decisions on tax administration held by other agencies, organizations and individuals (hereinafter referred to as third parties) shall be applied. when the following conditions are met:

a) The tax administration agency fails to apply the coercive measures specified at Points a, b, c, d, dd, Clause 1, Article 125 of the Law on Tax Administration, or has applied these measures but still fails to collect enough money. tax arrears to the state budget or in the case specified in Clause 3, Article 125 of the Law on Tax Administration.

b) Tax administration agencies have grounds to determine that a third party has a debt or is holding money and assets of the taxpayer subject to enforcement, including: Organizations and individuals that have due debts to be paid. for coerced taxpayers. Organizations, individuals, state treasuries, banks, credit institutions authorized by coercive taxpayers to keep money, assets, goods, valuable papers, certificates or tax administration agencies have sufficient grounds to prove that the amount of money, property, goods, valuable papers and certificates that such individual, household or organization is holding is owned by the coerced taxpayer.

Administrative decisions on tax administration include: Decisions on penalties for administrative violations of tax administration; tax imposition notices, tax imposition decisions; notice of tax owed; the decision to withdraw the refund; extension decision; decide to pay in installments; the decision to terminate the effect of the decision to freeze the tax debt; decide to apply remedial measures in accordance with the law on handling of administrative violations of tax administration; decision on compensation for damage; administrative decisions on other tax administration as prescribed by law.

2. Verify information about third parties holding money and other assets of taxpayers subject to coercion

a) The tax administration agency requests in writing a third party holding money or assets of the taxpayer to be coerced to provide information about the money, assets being held or liabilities to the taxpayer. coercive tax. In case the third party is holding the taxpayer's money and assets and is unable to do so, a written explanation must be given to the tax authority within 05 working days from the date of receipt of the document. requirements of tax authorities.

b) On the basis of information provided by a third party holding money and assets of the taxpayer subject to coercion, the tax authority shall issue a decision on enforcement by collecting money and property of the taxpayer. coerced tax is held by a third party.

3. Coercive decision

a) The decision on enforcement is made according to Form No. 06/CC in Appendix III to this Decree. The enforcement decision must clearly state: Name, address, and tax identification number of the taxpayer subject to enforcement; reason for coercion; coercive amount; name, address, tax identification number of the organization or individual holding money and property of the taxpayer subject to coercion; name, address and number of the state budget payment account opened at the state treasury; method of transferring the coerced money to the state treasury.

The head of the tax administration agency, the director of the Post-Clearance Inspection Department, the Director of the Anti-smuggling and Investigation Department under the General Department of Customs, and the Presidents of the People's Committees of districts and provinces are competent to issue decisions on enforcement. enforcement on administrative decisions on tax administration issued by themselves or issued by their subordinates but do not have coercive competence or subordinates have the power to issue coercive decisions but do not meet the conditions on force and means. to organize the implementation of the coercive decision and send a written request to the superior to issue the coercive decision. In case the head is absent, he or she may delegate the authority to the deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using the Form No. 09/CC in Appendix III issued with this Decree. The authorized deputy must take responsibility for his/her decisions before the superior and before the law. The authorized person may not assign the right to any other individual.

b) The decision on enforcement by collecting money and property of the coerced taxpayer held by other organizations or individuals must be immediately sent to the following organizations and individuals: The taxpayer subject to coercion; the third party is holding the money, property of the taxpayer subject to enforcement; Commune-level People's Committees, tax administration agencies managing places where people holding money and assets of taxpayers subject to coercion reside, organizations having their headquarters in the locality or agencies where organizations and individuals are located. hold money and assets of taxpayers who are forced to work for coordination in implementation and are updated on the website of the tax industry.

b.1) The coercive decision shall be sent by electronic method for cases where the conditions for conducting electronic transactions in the field of tax administration are not satisfied, and the conditions for conducting electronic transactions in the field of tax administration are not satisfied. tax administration, the enforcement decision shall be sent by registered mail or delivered directly.

b.2) In case the decision is directly delivered but the organization or individual subject to coercion does not accept it, the competent person or tax officer or customs officer responsible for handing the decision on enforcement shall make a record of the decision. If the organization or individual is coerced not to receive the decision, certified by the local government where the organization or individual has its registered address with the tax administration agency, the decision is considered to have been delivered.

b.3) In the case of being sent by post by registered mail, if after 10 days from the date the enforcement decision has been sent by post until the third time, it is returned by the organization or individual. the person is coerced not to accept; a coercive decision has been posted at the headquarters of the organization or the place of residence of the coerced individual or there is a ground to believe that the coerced taxpayer does not receive the coercive decision. Was delivered.

c) The decision on enforcement ceases to be effective from the date the taxpayer has fully paid the coerced tax arrears into the state budget or the coerced tax debt is issued by the tax authority. amortization of tax arrears or a decision to extend tax payment or a decision to waive late payment interest or a notice not to charge late payment interest. The tax administration agency shall issue a decision on termination of the enforcement decision using Form No. 08/CC in Appendix III to this Decree.

4. Principles of collecting money and property from a third party holding the taxpayer's property is subject to enforcement

a) A third party that has a due debt to pay to the coerced taxpayer or keeps money and other assets of the coerced taxpayer is responsible for paying tax owed on behalf of the coerced taxpayer.

b) In case the taxpayer's money and other assets are coerced and held by a third party, which is the subject of security transactions or in the case of bankruptcy, the collection of money and other assets from the third party shall The third is done in accordance with the law.

c) The amount paid by the third party to the state budget on behalf of the coerced taxpayer is determined as the amount already paid to the coerced taxpayer. Based on the third party's receipts of money and other assets, the agency competent to enforce enforcement shall notify the coerced taxpayer and relevant agencies.

5. Liability of a third party who has a debt, is holding money or other property of the taxpayer subject to enforcement

a) Provide tax administration agencies with information about debts or other money and assets held by subjects subject to enforcement, clearly stating the amount, term of debt payment, type of property, number of assets, property status.

b) Upon receiving a written request for information verification from the tax authority, the third party may not transfer money (including payable debts to taxpayers) or other assets to the taxpayer. be coerced until the money is paid into the state budget or the property is transferred to the tax authority for 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) The third party holding money and assets of the coerced taxpayer must pay the coerced tax amount within 15 days from the date of receipt of the enforcement decision. In case the third party has a debt payable to the taxpayer subject to coercion, it shall pay on behalf of the taxpayer right on the day the debt is due for payment. In case the third party fails to make payment on behalf of the coerced taxpayer on time, the coercive measures specified in Clause 1, Article 125 of the Law on Tax Administration shall be applied.

6. Responsibilities of the tax administration agency managing a third party whose head office is different from the jurisdiction of the coerced taxpayer

a) In case the place of residence or business office of the taxpayer is coerced and the place of residence or business office of a third party is in the same province but different from the district level, the Department of Taxation, The Customs Department is responsible for directing and guiding the subordinate tax administration agencies to coordinate in implementing tax debt enforcement.

b) In case the place of residence or business office of the taxpayer is coerced and the place of residence or business office of a third party is different from the province, the tax authority shall issue a decision on enforcement. and at the same time send it to the tax administration agency to manage the third party for coordination in implementation. In case the third party fails to make payment on behalf of the coerced taxpayer, the tax authority managing the third party is responsible for taking coercive measures at the request of the tax authority managing the taxpayer. forced tax payment specified in Clause 1, Article 125 of the Law on Tax Administration.

7. In case the application of this coercive measure has information and conditions for the implementation of the previous or more effective coercive measures, the tax authority shall simultaneously apply the coercive measure. advance or subsequent coercive measures to collect tax arrears into the state budget.

Article 37. 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. Subjects of application

a) Coercive measures to revoke the enterprise registration certificate or the business registration certificate or the cooperative registration certificate or the investment registration certificate or the establishment and operation license or the practice license or certificate of branch or representative office operation registration (hereinafter referred to as business registration certificate) shall be issued when the tax authority fails to apply coercive measures. specified at Points a, b, c, d, dd, e, Clause 1, Article 125 of the Law on Tax Administration, or have applied these measures but still fail to collect enough tax arrears into the state budget or fall into the cases specified in Clause 3 of this Article. in Clause 125, Article XNUMX of the Law on Tax Administration.

b) When taking coercive measures as prescribed in this Article, the tax administration agency must publicize it on the website of the tax or customs sector or on the mass media.

2. Verify information

Tax administration agencies verify information of subjects subject to coercive measures through management data on taxpayers at tax administration agencies or at state agencies competent to issue documents. above of the taxpayer as a basis for issuing a written request for withdrawal.

3. Written request for withdrawal

a) A written request for revocation of the business registration certificate, made according to Form No. 07/CC in Appendix III issued with this Decree, must contain the following main contents: document; information of the taxpayer subject to enforcement: name, tax identification number, business registration address; types of papers to be revoked; information related to the type of paper to be revoked (number, date of issue, etc.); the reason for the withdrawal; time to request the issuing agency to revoke the business registration certificate.

b) The written request for revocation must be sent to the taxpayer subject to coercion and the competent state management agency to revoke the business registration certificate within 03 working days from the date of completion of the verification. information about subjects subject to the application of coercive measures. During the period from the date the tax administration agency sends a written request for revocation to the business registration authority to the date the business registration authority issues a decision to revoke or issues a document on non-revocation, the tax authority shall Tax authorities can apply appropriate coercive measures to ensure the effectiveness of tax administration.

4. Responsibilities of state agencies competent to issue business registration certificates.

a) Within 10 days from the date of receipt of the written request for revocation of the tax authority, the state management agency competent to issue the business registration certificate shall revoke the certificate of business registration. business registration according to the prescribed order and procedures or notify the tax authority of the reason for not withdrawing.

b) After receiving the written request of non-revoking the business registration certificate mentioned above from the competent state agency, the tax administration agency shall continue to monitor this debt and apply other measures. coercive measures in advance to ensure the collection of tax arrears into the state budget.

5. During the time prescribed by the law on business registration, the taxpayer is forced to pay the full amount of tax owed to the state budget or the coerced amount has been decided by the tax administration agency. gradual payment or extension or exemption of late payment interest or no late payment interest and the taxpayer subject to coercion has a written request to restore the legal status of the enterprise, the tax administration agency shall make a written request. restore the legal status of the enterprise, send it to the competent state agency to restore the legal status of the enterprise.

a) A written request for restoration of the enterprise's legal status must contain the following principal contents: Name of the tax administration agency requesting, the state agency competent to receive the document; information of the taxpayer subject to enforcement: name, tax identification number, business registration address; reasons for restoring the legal status of the enterprise.

b) A written request for restoration of the legal status of the enterprise, made by the tax administration agency, made according to Form No. 07-1/CC in Appendix III to this Decree and sent to the state management agency. competent authority within 03 working days from the date of receipt of a written request to restore the legal status of the enterprise.

Chapter VIII

ANOTHER PROBLEM #

Article 38. Regulations on priority enterprises in the field of customs

Enterprises give priority to comply with the provisions of the Customs Law and relevant guiding legal documents and comply with the provisions of this Decree, specifically as follows:

1. Priority for enterprises: Tax refund first, inspection later, tax payment for customs declarations already cleared or goods released in the month at the latest on the tenth day of the following month. according to the provisions of Clause 2, Article 9 of the Law on Import Tax and Export Tax.

2. Agreement on mutual recognition of priority enterprises

a) The Minister of Finance signs an agreement on mutual recognition of priority enterprises in the field of customs in accordance with the law on signing and implementing international agreements.

b) Priority enterprises of countries that have signed mutual recognition agreements on priority enterprises with Vietnam may apply priority measures on customs procedures and tax procedures according to signed agreements. The list of priority enterprises of the partner country entitled to the priority regime is specified in the agreement.

3. Priority business management

a) The General Department of Customs shall take measures: Periodic or irregular physical appraisal at the enterprise's headquarters; post-customs clearance inspection as prescribed in Clause 3, Article 78 of the Law on Customs no more than once in three consecutive years from the date on which it is recognized by the Director of the General Department of Customs or the priority regime is extended, and measures are taken to monitor the situation. monitor and evaluate the maintenance of conditions for priority enterprises after being recognized for the purpose of extending, temporarily suspending or suspending priority enterprises according to regulations; post-clearance inspection according to the provisions of Clauses 1 and 2, Article 78 of the Law on Customs when determining signs of violation of the law on customs and tax.

b) Priority enterprises must monitor, control and manage the entire process of using imported raw materials and supplies, export and import goods, and have an information technology system connected to the network with the competent authority. customs, ensure to provide dossiers, documents, documents, data on the system, past data, data by period (up to 05 years from the date of customs declaration registration) about goods. export and import goods so that the customs authority has a basis for comparison, comparison and inspection, and the enterprise is responsible for proving the completeness and accuracy of the data declared by the enterprise to the customs authority.

Article 39. Authorization to collect taxes and other state budget revenues managed by tax administration agencies

1. Cases of authorization

a) Tax administration agencies authorize organizations and state management agencies to collect taxes and other state budget revenues from individuals, households and business households.

b) Other cases decided by the Minister of Finance.

2. Principle of tax authorization

a) The Director of the General Department of Taxation, the Director of the General Department of Customs, based on the request of the Department of Taxation and Customs, shall issue a decision on collection authorization, which specifies the following main contents: revenues, taxes and other revenues under the collection mandate from the state budget and authorized collection funds.

b) The collection authorization is done through the collection authorization contract, the appendix to the collection authorization contract (if any) between the tax administration agency and the authorized collection party according to the form prescribed in this Decree, except for cases where the collection is authorized. In case of not having to perform the collection authorization contract according to regulations of the Ministry of Finance. In case of collection authorization at multiple Customs Departments, the Director of the General Department of Customs shall sign a collection authorization contract with the head of the organization authorized to collect taxes and other state budget revenues in the field of collection. custom.

c) The tax administration agency and the authorized collection party must be responsible for building a connected information technology system to meet the transmission and reception of electronic data in accordance with the law on electronic transactions. in tax administration. The Ministry of Finance shall guide the transmission and reception of data between the tax administration agency and the authorized collection party.

3. Authorization contract

The collection authorization contract is made according to Form No. 01/UNT in Appendix III issued with this Decree and must ensure the following main contents:

a) Types of taxes and other revenues authorized by the state budget to collect;

b) The authorized collection area;

c) Powers and responsibilities of the tax administration agency and the party authorized to collect;

d) Reporting on contract performance;

dd) Regime of registration, issuance, use, management and reporting on the use of receipts and receipts;

e) Time limit for collection authorization;

g) Funds for collection authorization.

4. Minutes of liquidation of the authorization contract

The minutes on liquidation of the collection of authorization contracts are made according to Form No. 02/UNT in Appendix III issued with this Decree and must ensure the following main contents:

a) Situation of tax collection and payment and other state budget revenues;

b) Use of receipts and receipts;

c) Status of payment of collection authorization fees.

5. Responsibilities of the authorized party

a) Arrange qualified staff according to regulations of tax administration agencies to perform the signed collection authorization contract. The authorized collection party may not re-entrust to any third party the performance of the collection mandate contract signed with the tax authority. Upon the expiration of the collection authorization period or the termination of the collection authorization contract when either party violates the signed contract, the two parties must make a record of liquidation of the collection authorization contract.

b) Send notices on the payment of taxes and other state budget revenues; decisions on arrears and penalties; notify the arrears, fines and late payment interest according to regulations and urge taxpayers to pay into the state budget. The authorized collection party, upon receiving the notice of tax payment and other state budget revenues from the tax administration agency, must send it to the taxpayer within 05 days from the date of receipt of the notice; and when receiving the Notice of debt, fine and late payment interest from the tax authority, it must be sent to the taxpayer within 10 working days from the date of receipt of the notice and urge the taxpayer to do so.

c) Organize the collection of tax and other state budget revenues and issue receipts and receipts to taxpayers and manage and use receipts in accordance with regulations.

c.1) In case the authorized collection party uses receipts or receipts issued by the tax authority, a written request must be sent to the tax authority as prescribed.

c.2) In case the authorized collection party self-issues receipts and receipts, it must register, issue, and report the use of receipts to the tax authority as prescribed. on receipts and receipts.

d) Pay taxes and other state budget revenues collected into the state budget.

d.1) The authorized party is granted a tax identification number to pay taxes and other state budget revenues that have been collected into the state budget under the collection authorization contract.

d.2) The authorized collection party is responsible for fully and timely payment of collected tax and other state budget revenues to the state budget at the state treasury or commercial bank where the warehouse is located. silver state blur account. The amount payable to the state budget is the total amount recorded on receipts and receipts.

d.3) When paying taxes and other state budget revenues that have been collected into the state budget at the state treasury or commercial bank where the state treasury opens an account, the authorized party shall: must make a list of receipts, receipts and receipts of payment to the state budget. The State Treasury shall transfer documents to the tax administration agency on the amount paid by the authorized party for monitoring and management.

d.4) The party authorized to collect must pay taxes and other state budget revenues already collected into the state budget within working days. In case of collection of money after 16:10 of a working day, the collected tax and other state budget revenues shall be paid no later than 05 o'clock of the next working day. In case of collection of money on a holiday or public holiday, the money must be remitted to the state budget within the next working day. For collection areas which are remote and difficult communes, the Director of the Tax Department and the Director of the Customs Department shall consider and decide the time limit for the authorized collecting party to pay the money into the state treasury, but at least within XNUMX days from the date of collection of taxes, fees and charges.

dd) Finalize the collected tax and other state budget revenues and receipts and receipts with tax administration agencies.

dd.1) Settlement of the collected amount.

No later than the 05th of the following month, the authorized party must make a report on the tax amount and other state budget revenues collected and paid in the previous month and send it to the tax administration agency according to Form No. 03/UNT in Appendix III to this Decree. The tax administration agency that receives the collection and payment report of the authorized party must examine specifically the list of receipts, used receipts, tax amounts and other state budget revenues collected. and already paid into the state budget, compare it with the actually paid tax and other state budget revenues certified by the state treasury. specific responsibility.

No later than the 15th day of the following quarter, the tax authority shall make a report on the results of state budget collection through the authorized collection agency using Form No. 04/UNT in Appendix III to this Decree.

dd.2) Finalization of receipts and receipts

Quarterly, no later than the 30th day of the first month of the next quarter, the authorized collection party must make a report on the use of receipts and receipts according to Form No. 05/UNT in Appendix III enclosed herewith. this Decree. When liquidating the contract, the authorized party destroys the receipts and receipts or the tax administration agency recovers the receipts and receipts according to regulations.

Any act of delay in reporting the use of receipts and receipts, late payment of tax and other state budget revenues that have been collected into the state budget is considered an infringement of tax money and other revenues belonging to the state budget; If the collection of taxes and other state budget revenues fails to issue receipts and receipts, or fails to produce the correct types of receipts and receipts, the authorized party will be handled according to the provisions of law. Current law.

e) Provide information, cooperate with tax administration agencies in reviewing and detecting cases of change of taxpayers, taxpayers who have just started doing business or have changed business scale or lines on the Internet. authorized collection area.

6. Responsibilities of tax administration agencies

a) Publicly announce cases where taxpayers pay taxes through collection mandate; organizations and individuals authorized to collect by tax administration agencies; the time limit and types of taxes and other state budget revenues authorized to collect for taxpayers to know and implement.

b) Issuing notices on payment of taxes and other state budget revenues, notices of debt, fines and late payment interest, and other documents (if any) and handing them over to the party authorized to collect. Time to deliver the Notice of tax payment and other state budget revenues to the authorized party at least 10 days before the expiration of the tax payment time limit and the time to deliver the Notice of debt, fines and fines. Late payment is as soon as the tax authority issues and delivers the Notice of debt, fines and late payment interest.

c) In case the authorized collection party uses the receipts and receipts issued by the tax authority, the tax authority must ensure the timely and complete distribution of receipts and receipts to the tax authorities. the party authorized to collect and guide the authorized party to manage and use receipts and receipts in accordance with regulations.

d) Pay the collection authorization fee according to the signed collection authorization contract.

dd) Check the collection and payment of tax and other state budget revenues; usage and management of receipts and receipts by the authorized party.

7. Authorization fee

a) Funds for authorization collected from the state budget are allocated to tax administration agencies. Heads of tax administration agencies may appoint contractors according to regulations and sign contracts directly with organizations that are authorized to collect contractor appointment. The Ministry of Finance shall provide specific guidance on expenditure contents, expenditure levels, management, use, payment and settlement of authorized revenue sources.

b) The payment of authorized collection fees must be made to the right subjects, in the right locations, and paid by bank transfer through the accounts of the authorized collectors at banks or state treasuries; do not make payment of authorized fees in cash. Tax administration agencies must pay funds to the authorized party on the basis of the provisions in the collection authorization contract and the amount the taxpayer has actually remitted into the state budget.

Article 40. Purchase of information, documents and data from suppliers to serve tax administration

1. Purchase of information, documents and data to serve tax administration and handling of violations of tax and customs laws is the purchase of tax authorities by tax authorities from organizations, domestic and foreign individuals information, documents and data that tax administration agencies or other state agencies do not have or do not provide according to the provisions of law or information, documents and data that are not available to them. competent state agencies provide but do not meet the requirements of tax administration.

2. The purchase of information, documents and data by tax administration agencies to serve regular operations and arising needs, specifically:

a) Purchase commercial databases for regular tax administration, including: Tax administration activities of large enterprises; tax administration activities for small and medium enterprises and business households and individuals; pre-agreement on methods of determining taxable prices; tax administration activities on enterprises with associated transactions and other tax administration activities of tax administration agencies.

b) Purchase information, documents and data according to cases arising in the process of tax administration, including activities: declaration, assessment, inspection, examination and other arising cases in tax administration activities. Tax Administration.

c) Purchase information in service of determining the origin, value, standards and quality of imported goods, determining the legitimacy of documents and transactions related to exported or imported goods, verify other acts violating the law on customs.

3. Funds for purchasing information and documents in service of tax administration shall be provided by the state budget to tax administration agencies. Heads of tax administration agencies shall decide on the purchase of information and documents in service of tax administration, and handle violations of tax and customs legislation in accordance with the Law on State Budget. . The purchase of specified information, documents and data and signing a contract directly with the providing individual or organization. The Ministry of Finance shall specifically guide the content, expenditure levels, management, use, payment and settlement of funding sources for purchasing information, documents and data in service of tax administration.

4. Tax administration agencies are responsible for using information, documents and data purchased from organizations and individuals for the right purposes and for the right subjects as prescribed by law.

5. Information, documents and data purchased by tax administration agencies shall be used as a basis for determining tax obligations and handling violations of tax and customs laws by taxpayers. .

Article 41. The application of the mechanism of prior agreement on the method of determining taxable prices to enterprises having associated transactions

1. Taxpayers who are taxpayers of corporate income tax according to the declaration method in the course of production and business activities and have transactions with related parties are entitled to request the application of the agreement mechanism. prior agreement on the method of determining the taxable price (hereinafter referred to as APA).

2. The application of prior agreement on the method of determining the taxable price must ensure compliance with the provisions of Clause 6, Article 42 of the Law on Tax Administration.

3. Taxpayers requesting APA application shall submit an application for official APA application using Form No. 02/APA-CT in Appendix III issued together with this Decree together with 01 set of main APA application dossiers. inform the General Department of Taxation.

In case the taxpayer requests the application of a bilateral APA or a multilateral APA, the taxpayer shall submit an application for carrying out bilateral agreement procedures using Form No. 03/APA-MAP in Appendix III issued together with this Decree. this determination.

Taxpayers can consult the General Department of Taxation before submitting the official application for APA by submitting a request for consultation using Form No. 01/APA-TV in Appendix III issued together with Decree No. this decision to the General Department of Taxation.

4. The General Department of Taxation receives the taxpayer's request for application of APA and conducts dossier appraisal, exchange and negotiation with the taxpayer (in the case of unilateral APA) or with the partner tax agency and the taxpayer. pay taxes (in the case of a bilateral APA or a multilateral APA) on the content of the APA.

5. Based on the results of appraisal, exchange and negotiation with the taxpayer (in the case of a unilateral APA) or with the partner tax authority and the taxpayer (in the case of a bilateral APA or a multilateral APA) Regarding the content of the APA, the General Department of Taxation develops a draft APA and submits it to the leaders of the Ministry of Finance for approval and signing of the APA.

For bilateral and multilateral APA agreements with the participation of foreign tax authorities, the Ministry of Finance shall consult the Ministry of Foreign Affairs, the Ministry of Justice and relevant agencies, and submit them to the Government and Prime Minister. The Government shall give opinions on the signing of APA according to the procedures and order of signing international treaties and international agreements in accordance with the law on the signing of international treaties and international agreements.

6. The final draft APA should include at least the following:

a) Names and addresses of affiliated parties participating in the APA;

b) Description of related transactions within the scope of APA;

c) The method of comparing and determining the price of the related party transaction as the basis for tax calculation, the method of determining and calculating the data on the price level and profit ratio as the basis for determining the relevant taxable value. to related transactions subject to APA (including standard independent transaction value range where applicable);

d) Important assumptions that may have a material, significant influence on the APA implementation process (including analysis and forecast contents);

dd) Regulations on responsibilities and obligations of taxpayers;

e) Regulations on responsibilities and obligations of tax authorities;

g) Regulations on application effect;

h) Other regulations in line with legal regulations on the implementation of tax obligations related to APA commitments;

i) Appendices (if any).

7. The effective date of the APA shall comply with the provisions of Clause 16, Article 3 of the Law on Tax Administration. For bilateral or multilateral APAs related to tax administration by foreign tax authorities, the Ministry of Finance shall report to the Government for consideration and decision.

Taxpayers applying the Advance Agreement on the method of determining the taxable price declare the APA Annual Report for each tax year during the effective period of the signed APA using Form No. 04/APA-BC in Appendix III promulgated together with this Decree and explanatory documents and submitted together with the enterprise income tax finalization declaration dossier.

In the event that during the implementation of the APA, if there are events that materially affect the continued implementation of the APA or affect the taxpayer's production and business results and tax declaration, the taxpayer may responsible for reporting to the tax authority within 30 days from the date of the event affecting (called ad-hoc report).

8. Renewal of APA

a) Taxpayers who request for APA extension shall submit APA extension dossiers to tax authorities at least 06 months before the signed APA expires. The procedure for processing APA renewal application is similar to that of APA application.

b) The APA may be considered for renewal in the event that the following conditions are fully satisfied: The scope of related-party transactions and related parties do not have material changes; material assumptions have not changed materially; standard independent trading value range or rate of return as the basis of comparative analysis has stability over the extended period.

9. Modify APA

a) Amendment to the APA is made on the basis of the request of the taxpayer or tax authority.

The specific cases of APA amendment are as follows: Significant assumptions that have a material effect have changed due to objective reasons; changes in legislation that affect the APA; the competent authority of the partner tax authority proposes the amendment and is approved by the Ministry of Finance; and other cases.

b) Procedures for handling APA amendment requests are similar to those for APA application.

10. Cancel APA

a) An APA may be canceled in the following cases: The taxpayer or any related party involved in the related transaction fails to comply with the terms and conditions of the APA; taxpayers have errors or material errors in the application file for application of APA, annual APA report, ad hoc report; the taxpayer fails to provide sufficient information and documents of the annual APA report or the information, documents and ad hoc reports at the request of the tax authorities; taxpayers and tax authorities can not agree on the amendment of the APA; the partner tax agency proposed to cancel the APA and was approved by the Ministry of Finance; the taxpayer files an application to cancel the APA with reasonable grounds.

b) In case the APA is canceled, the General Department of Taxation shall issue a written notice on the cancellation of the APA, clearly stating the reason for the cancellation and the effective date of the cancellation of the APA. The taxpayer fulfills the tax liability arising from the transaction mentioned in the APA which is canceled in accordance with the current regulations on tax administration for enterprises with related transactions for tax purposes from the date of cancellation. effective.

11. Withdrawal of APA

a) An APA may be revoked in the following cases: The taxpayer knowingly provides false information or commits fraud in applying the APA, implementing reporting regimes or in the process of requesting corrections; change APA; The partner tax agency requested to withdraw the APA and was approved by the Ministry of Finance.

b) In case the APA is revoked, the General Department of Taxation shall issue a written notice of the APA's revocation, clearly stating the reason for the withdrawal and the effective date of withdrawal (from the first day of the APA application period). ). Taxpayers fulfill tax obligations arising from transactions mentioned in APA which are withdrawn according to current regulations on tax administration for enterprises with related transactions for tax purposes from the date of withdrawal. effect.

12. The Ministry of Finance shall guide in detail the application of the pre-agreement mechanism on the method of determining taxable prices to enterprises having associated transactions.

Chapter IX

TERMS ENFORCEMENT #

Article 42. Enforcement

1. This Decree takes effect from March 05, 12.

2. The provisions of the following Decrees shall cease to be effective from the effective date of this Decree, except for the provisions in Article 43 of this Decree, specifically as follows:

a) Decree No. 83/2013/ND-CP dated July 22, 7 of the Government detailing the implementation of a number of articles of the Law on Tax Administration and the Law amending and supplementing a number of articles of the Law on Tax Administration. ;

b) Article 4 of Decree No. 91/2014/ND-CP dated October 01, 10 of the Government amending and supplementing a number of articles in the Decrees on tax regulations;

c) From Clause 1, Article 5 to Clause 11, Article 5 of Decree No. 12/2015/ND-CP dated February 12, 02 of the Government detailing the implementation of the Law amending and supplementing a number of articles in the Laws on tax and amending and supplementing a number of articles of the tax decrees;

d) Articles 3 and 4 of Decree No. 100/2016/ND-CP dated July 01, 7 of the Government detailing and guiding the implementation of a number of articles of the Law amending and supplementing a number of articles of the Law. Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration;

dd) Clause 1, Clause 2, Clause 3 and Clause 4 of Article 5 of Decree No. 139/2016/ND-CP dated October 04, 10 of the Government regulating license fees. Clauses 2016 and 3, Article 4 of Decree No. 1/22/ND-CP dated February 2020, 24 of the Government amending and supplementing a number of articles of Decree No. 02/2020/ND-CP dated October 139, 2016. 04 of the Government regulations on license fees;

e) Clause 3, Article 13a of Decree No. 45/2014/ND-CP dated May 15, 5 of the Government supplemented by Clause 2014, Article 6 of Decree No. 2/123/ND-CP dated November 2017, 14; Clause 11, Article 2017 of Decree No. 3/21/ND-CP of the Government supplemented by Clause 46 Article 2014 of Decree No. 7/3/ND-CP dated November 123, 2017 amending and supplementing a number of articles of the Government's Decree No. Decrees on collection of land use levy, land rent and water surface rent;

g) Articles 27 and 30 of the Government's Decree No. 65/2013/ND-CP dated June 27, 6 detailing a number of articles of the Law on Personal Income Tax and the Law amending and supplementing a number of articles. of the Law on Personal Income Tax;

h) Points a and b, Clause 3, Article 9 of Decree No. 67/2019/ND-CP dated July 31, 7 of the Government stipulating the calculation method and the rate of collection of fees for granting mineral mining rights;

i) Clause 1, Article 13, Clause 1, Article 14 of Decree No. 82/2017/ND-CP dated July 17, 7 of the Government stipulating the method of calculation and the rate of collection of fees for granting the right to exploit water resources; Appendix IV issued together with the Government's Decree No. 2017/82/ND-CP dated July 2017, 17 stipulating the method of calculation and the rate of collection of fees for granting the right to exploit water resources;

k) Clause 4, Article 14 of Decree No. 45/2014/ND-CP dated May 15, 5 of the Government regulating the collection of land use fees;

l) Clause 3, Clause 4, Article 24 of Decree No. 46/2014/ND-CP dated May 15, 5 of the Government providing for collection of land and water surface rents;

m) Article 7 of Decree No. 53/2011/ND-CP dated July 01, 7 of the Government detailing and guiding the implementation of a number of articles of the Law on Non-agricultural Land Use Tax;

n) Points a, b, c, d, dd, Clause 4, Article 1 of Decree No. 20/2019/ND-CP dated February 21, 02 of the Government amending and supplementing a number of articles of Decree No. 2019/140 /ND-CP dated October 2016, 10 of the Government on registration fee;

o) From Article 17 to Article 53 of Decree No. 129/2013/ND-CP dated October 16, 10 of the Government providing for penalties for tax administrative violations and enforcement of tax administrative decisions;

p) From Articles 25 to 69 of Decree No. 127/2013/ND-CP dated October 15, 10 of the Government providing for penalties for administrative violations and enforcement of administrative decisions in the field of customs ; Clause 2013, Clause 20, Article 21 of Decree No. 1/45/ND-CP dated May 2016, 26 amending and supplementing a number of articles of Decree No. 5/2016/ND-CP dated October 127, 2013 of the Government. government.

Article 43. 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 under Law No. 11/21/QH2012, Law No. 13/71/QH2014 and Law No. 13/106/QH2016 and guiding documents.

2. Tax arrears up to the end of June 30, 6, shall be handled according to the provisions of the Law on Tax Administration No. 2020/38/QH2019 and this Decree, except for the case specified in Clause 14 of this Article. this.

3. In cases where the Government allows the extension of tax payment time limit, the Government shall continue to comply with the regulations of the Government. The Ministry of Finance is responsible for guiding tax declaration cases according to the provisions of Clauses 2 and 4, Article 11 of this Decree to ensure implementation for the first year of the next period of budget stability from the date of issuance. Law on Tax Administration No. 38/2019/QH14 and guiding documents take effect.

Article 44. Responsible for implementing

1. Ministers, heads of ministerial-level agencies and heads of government-attached agencies shall, based on their assigned functions and tasks, implement this Decree.

2. The Presidents of the People's Committees of the provinces and centrally-run cities shall direct agencies and units in their localities to coordinate in the implementation of this Decree./.