|
MINISTRY OF
FINANCE
DEPARTMENT OF TAXATION
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
---------------
|
|
No: 2386/CT-CS
On supplements to
guidelines on handling certain
issues regarding the state apparatus in legislative documents on tax
administration from July 1, 2025
|
Hanoi, July
10, 2025
|
To:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Pursuant to 160-KL/TW dated May 31, 2025 of the
Politburo, the Secretariat on the implementation of organization of the state
apparatus and administrative divisions, ensuring progress and requirements of
resolutions and conclusions of the Central Committee, Politburo, Secretariat;
Pursuant to Decision No. 2229/QD-BTC dated June 30,
2025 of the Ministry of Finance on amendments to Decision No. 381/QD-BTC dated
February 26, 2025 of the Minister of Finance on functions, tasks, powers, and
organizational structure of the Department of Taxation; Decision No. 1376/QD-CT
dated June 30, 2025 of the Department of Taxation on functions, tasks, powers,
and organizational structure of Tax authorities of provinces and cities
affiliated to the Department of Taxation; Decision No. 1377/QD-CT dated June
30, 2025 of the Department of Taxation on functions, tasks, powers, and
organizational structure of the Tax authorities at grassroots level affiliated
to Tax authorities of provinces and cities;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
I. Regarding handling of certain
issues regarding the state apparatus in legislative documents on tax
administration in Official Dispatch No. 204/CT-CS:
1. Regarding the names of tax authorities:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- “District-level Tax Team” shall be renamed as
“Tax authority at grassroots level”;
2. Regarding the titles of authorized persons:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- The title of Head of the E-commerce Tax
Sub-Department and Head of the Large Taxpayers Sub-Department shall remain
unchanged;
- The title “Team Leader of the District-level Tax
Team” shall be renamed as “Head of the Tax authority at grassroots level”.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
II. Regarding delegation,
devolution, and distinction of powers of the two-tier local government in
taxation and tax administration;
On June 11, 2025, the Government of Vietnam issued
Decree No. 122/2025/ND-CP on the delegation and devolution in tax
administration and Decree No. 125/2025/ND-CP on distinction of powers of the
two-tier local government in state management of the Ministry of Finance; the
Ministry of Finance issued Circular No. 40/2025/TT-BTC amending and
supplementing certain Articles of circulars in tax administration for
distinction of powers of two-tier local government. Therefore, it is requested
that the Heads of Tax authorities in provinces and cities disseminate and
understand the content of devolution, delegation, and distinction of powers in
the above-mentioned documents, and pay attention to the following points:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The authority to decide on the write-off of debts
for enterprises and cooperatives falling under the cases specified in Clause 3
Article 85 of the Law on Tax Administration with tax debts, late payment
interests and fines of VND 15.000.000.000 or more stipulated in Clause 4
Article 87 of the Law on Tax Administration No. 38/2019/QH14 that has been has
been delegated by the Prime Minister to the Minister of Finance.
2. Regarding authorities delegated to Chairpersons
of the People's Committee of communes in accordance with Decree No.
125/2025/ND-CP:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. Regarding amendments to distinction of powers of
local authorities according to two-tier local government in Circular No.
40/2025/TT-BTC:
- The Tax Advisory Council in communes shall have
changes in its composition, including: The head or deputy head of
inter-communal tax team or equivalents shall be adjusted to a tax official. The
Head of tax authority at grassroots level shall request the Chairperson of
People's Committee of the commune to establish a Tax Advisory Council based on
the composition and list of participants in the Tax Advisory Council.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- The task of inspection and report of communes,
wards, special zones; submission to the People's Committees of provinces for
consideration and decision on tax exemption or reduction for agricultural land
use tax for taxpayers under the jurisdiction of the Tax Departments of
provinces and cities shall be conducted by Tax authorities of provinces and
cities.
- The authority to decide on tax exemption or
reduction for agricultural land use tax shall be authorized to People's
Committees of communes (previously authorized to People's Committees of
districts) by People's Committees of provinces.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The Department of Taxation hereby notifies the
Office, Departments affiliated to Department of Taxation, Large Taxpayers
Sub-Department, Sub-Department of E-commerce Tax, Tax authorities of provinces
and cities, and Tax authorities at grassroots level to implement accordingly./.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
PP. DIRECTOR
DEPUTY DIRECTOR
Dang Ngoc Minh
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
GOVERNMENT’S DECREE NO. 70/2025/ND-CP AMENDMENTS TO
GOVERNMENT’S DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 PRESCRIBING
INVOICES AND RECORDS
(enclosed with Official Dispatch No. 2386/CT-CS dated July 10, 2025 of the
Department of Taxation)
NO.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
APPLICABLE
REGULATION
AMENDMENT
(After restructuring the organizational apparatus)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 2.d Article 1
d) Clause 14 is added as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
d) Clause 14 is added as follows:
“Information systems for handling
administrative procedure of Tax authorities on e-invoices for taxpayers
(hereinafter referred to as “Information systems for handling
administrative procedure of Tax authorities”) means a centralized point
of access on the Internet which is provided by the Department of Taxation
to allow taxpayers, tax authorities, transmitting and receiving
organizations, and other authorities, organizations and individuals to
conduct e-invoice transactions as prescribed. The Information systems for
handling administrative procedure of Tax authorities shall send automatic
responses certifying taxpayers' successful sending of their documents/data
and notifying the official time of receipt of such documents/data; send
notices and handling results of contents on e-invoices of taxpayers (if any)
through e-invoice service providers (for taxpayers that apply for use of
e-invoices through e-invoice service providers) or accounts used for
accessing the Information systems for handling administrative procedure of
Tax authorities or email addresses registered with tax authorities (for
taxpayers that apply for use of e-invoices directly on the Information
systems for handling administrative procedure of Tax authorities).”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 8 Article 1
2. An e-invoice generated by POS cash registers
must meet the following rules:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Digital signature on that e-invoice is
optional;
c) The spending on goods or services written in
the invoice (or is described in the scanned invoice or the information search
result on the e-invoice page in the General Department of Taxation’s web
portal) which is generated by a POS cash register may be defined as an
expense supported by adequate legal invoices and records upon determination
of tax obligations.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3
Clause 9 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The General Department of Taxation
shall develop the format of transaction-related information and method for transmitting
and receiving data to and from tax authorities. Regarding a VAT invoice cum
refund claim, the General Department of Vietnam Customs shall develop the
format of transaction-related information sections for the customs authority
and the commercial bank that acts as a tax refund agent. The General
Department of Taxation shall announce the format of transaction-related
information and method for transmitting and receiving data to and from tax
authorities for consistent application; provide tools for display of
e-invoice contents in accordance with regulations herein.”
9. Clause 3 Article 12 is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4
Clause 10.a Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
b) Enterprises, economic organizations, other
organizations, household businesses and individual businesses eligible for
authenticated e-invoices which are provided at each time when a transaction
occurs shall submit an application for provision of authenticated e-invoices
which is made using form No. 06/DN-PSDT in Appendix IA enclosed herewith to
the tax authority and enter the Information systems for handling
administrative procedure of Tax authorities to generate e-invoices.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c.2) For household businesses and individual
businesses
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c.2.1) A household business or individual
business with a fixed business location shall submit an application for
provision of authenticated e-invoices at each time when a transaction occurs
to the Sub-department of taxation of the district where its
business operations are performed.
c.2.1) A household business or individual
business with a fixed business location shall submit an application for
provision of authenticated e-invoices at each time when a transaction occurs
to the tax authority at the grassroots level where its business
operations are performed.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c.2.2) A household business or individual business
without a fixed business location shall submit an application for provision
of authenticated e-invoices at each time when a transaction occurs to the Sub-department
of taxation of the district where they reside or follow business
registration procedures.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
5
Clause 11.b,c,d Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“1a. In case an enterprise, economic
organization, other organization, household business or individual business
applies for use of e-invoices:
b) Clause 1b is added following clause 1 as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Within 01 working day from its receipt of the
application, an automatic comparison of information (including biometric information
according to the Government’s regulations on electronic identification and
authentication and the roadmap of tax authorities) on the legal
representative or representative of a household business, individual business
or sole proprietor that applies for use of e-invoices between the enterprise
registration, tax registration databases and the National population database
or the electronic identification and authentication system shall be carried
out on the Information systems for handling administrative procedure of
Tax authorities. If the information is not matched, a notice of refusal
of the application for use of e-invoices shall be automatically sent from the
Information systems for handling administrative procedure of Tax
authorities to the taxpayer within the same working day or by the end of
the next working day. Such notice also indicates the pieces of information
which are not yet matched for the taxpayer to modify their information
provided in the submitted application or request the competent police offices
to correct information included in the National population database or
electronic identification and authentication system. If the information is
matched, an automatic request for verification of information shall be sent
from the Information systems for handling administrative procedure of Tax
authorities to the taxpayer through email or telephone number of the sole
proprietor or legal representative or representative of the household
business or the individual business provided in their application for tax
registration or enterprise registration. The taxpayer is required to reply to
this request within the same working day or by the end of the next working
day. Over this time limit, if the taxpayer fails to reply to this request or
makes unsuccessful verification, a notice of refusal of the application for
use of e-invoices shall be automatically sent from the Information systems
for handling administrative procedure of Tax authorities to the taxpayer
within the same working day or by the end of the next working day. Tax
authorities shall apply biometric technology to processing of applications
for use of e-invoices in conformity with regulations of law.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) In case the taxpayer gives a verification
reply within the prescribed time limit on the General Department of
Taxation’s web portal and falls into neither of these cases: the legal
representative of the enterprise or organization, or representative of
household business, or sole proprietor, or individual business has acted or
is acting as the legal representative or representative or sole proprietor of
another enterprise or organization or household business or sole
proprietorship, or is also the individual business whose TIN status indicates
that the taxpayer does not carry out business at the registered business
location, the taxpayer has shut down business but not yet completed
procedures for TIN invalidation, or the taxpayer has suspended its business
but not yet fulfilled tax obligations; the taxpayer commits a violation
against regulations on taxes, invoices and records according to the Minister
of Finance's guidelines, within the next working day, the tax authority shall
issue a notice of approval of its application for use of e-invoices as
prescribed in clause 2 of this Article.
b) In case the taxpayer gives a verification
reply within the prescribed time limit on the Information systems for
handling administrative procedure of Tax authorities and falls into
neither of these cases: the legal representative of the enterprise or organization,
or representative of household business, or sole proprietor, or individual
business has acted or is acting as the legal representative or representative
or sole proprietor of another enterprise or organization or household
business or sole proprietorship, or is also the individual business whose TIN
status indicates that the taxpayer does not carry out business at the
registered business location, the taxpayer has shut down business but not yet
completed procedures for TIN invalidation, or the taxpayer has suspended its
business but not yet fulfilled tax obligations; the taxpayer commits a
violation against regulations on taxes, invoices and records according to the
Minister of Finance's guidelines, within the next working day, the tax
authority shall issue a notice of approval of its application for use of
e-invoices as prescribed in clause 2 of this Article.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) In case the information is matched and the
taxpayer gives a verification reply within the prescribed time limit on the General
Department of Taxation’s web portal but the taxpayer falls into one of
the following cases: the legal representative of the enterprise or
organization, or representative of household business, or sole proprietor, or
individual business has acted or is acting as the legal representative or
representative or sole proprietor of another enterprise or organization or
household business or sole proprietorship, or is also the individual business
whose TIN status indicates that the taxpayer does not carry out business at
the registered business location, the taxpayer has shut down business but not
yet completed procedures for TIN invalidation, or the taxpayer has suspended
its business but not yet fulfilled tax obligations; the taxpayer commits a
violation against regulations on taxes, invoices and records; the taxpayer
poses high tax risks according to the Minister of Finance's guidelines,
within 01 working day from the date of receipt of the application for use of
e-invoices, the tax authority shall send a request for provision of
explanations or additional information which is made using Form No.
01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP to the taxpayer or
the supervisory tax authority shall carry out physical verification to the
taxpayer’s registered business location in accordance with regulations of law
on tax administration.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) In case the information is matched and the
taxpayer gives a verification reply within the prescribed time limit on the Information
systems for handling administrative procedure of Tax authorities but the
taxpayer falls into one of the following cases: the legal representative of
the enterprise or organization, or representative of household business, or
sole proprietor, or individual business has acted or is acting as the legal
representative or representative or sole proprietor of another enterprise or
organization or household business or sole proprietorship, or is also the
individual business whose TIN status indicates that the taxpayer does not
carry out business at the registered business location, the taxpayer has shut
down business but not yet completed procedures for TIN invalidation, or the
taxpayer has suspended its business but not yet fulfilled tax obligations;
the taxpayer commits a violation against regulations on taxes, invoices and
records; the taxpayer poses high tax risks according to the Minister of
Finance's guidelines, within 01 working day from the date of receipt of the
application for use of e-invoices, the tax authority shall send a request for
provision of explanations or additional information which is made using Form
No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP to the
taxpayer or the supervisory tax authority shall carry out physical
verification to the taxpayer’s registered business location in accordance
with regulations of law on tax administration.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Clause 2 is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Clause 2 is amended as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
In case an enterprise or economic organization
that registers for direct transmission of e-invoice data to the tax authority
as prescribed in point b clause 3 Article 22 hereof has received a notice of
approval of use of e-invoices (Form No. 01/TB-DKDT in Appendix IB enclosed
herewith) from the tax authority but does not yet cooperate with the General
Department of Taxation to complete IT infrastructure configuration and
testing for connection, data transmission and receipt, within 05 working days
from their receipt of Form No. 01/TB-DKDT from the tax authority, it shall
complete preparation of IT infrastructure conditions and request the General
Department of Taxation to make connection. The connection shall be made
within 10 working days after the General Department of Taxation
receives the request. If the result of connection, data transmission and
receipt testing is satisfactory, the enterprise or economic organization
shall transmit e-invoice data directly to the tax authority as prescribed in
Article 22 hereof. After 05 working days from receipt of form No. 01/TB-DKDT
from the tax authority, if the enterprise or economic organization fails to
request the General Department of Taxation to make connection or the
result of connection, data transmission and receipt testing is
unsatisfactory, it shall apply for modification of the submitted application
for use of e-invoices using form No. 01/DKTD-HDDT in Appendix IA enclosed
herewith, and transmit e-invoice data through the organizations that make
connections for receiving, transmitting and storing e-invoice data with tax
authorities.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
c) Clause 4 is amended as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) In case the taxpayer makes changes in
information on use of e-invoices in a case other than that prescribed in point
a of this clause, a request for information verification shall be sent from
the General Department of Taxation’s web portal to the taxpayer
through email or telephone number of the sole proprietor or legal
representative provided in their application for tax registration.
Upon completion of procedures for making changes,
the enterprise, economic organization, other organization, household business
or individual business shall send a notice of changes which is made using
Form No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority
through the General Department of Taxation’s web portal or through the
e-invoice service provider, except the cases of suspension of use of
e-invoices as prescribed in clause 1 Article 16 hereof. The application for
approval of changes in registration information shall be received through the
General Department of Taxation’s web portal and processed by the tax
authority according to the provisions in Clause 2 of this Article.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Upon completion of procedures for making changes,
the enterprise, economic organization, other organization, household business
or individual business shall send a notice of changes which is made using
Form No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority
through the Information systems for handling administrative procedure of
Tax authorities or through the e-invoice service provider, except the
cases of suspension of use of e-invoices as prescribed in clause 1 Article 16
hereof. The application for approval of changes in registration information
shall be received through the Information systems for handling
administrative procedure of Tax authorities and processed by the tax
authority according to the provisions in Clause 2 of this Article.
6
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
2. Procedures for suspension of use of e-invoices:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
2. Procedures for suspension of use of
e-invoices:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) The General Department of Taxation’s
web portal stops receiving e-invoices and shall not send notices of
suspension of use of e-invoices to the taxpayers in the cases prescribed in
points a, b, d and household businesses or individual businesses that change
their tax accounting method as prescribed in point c clause 1 of this Article
from the day on which their TIN is invalidated or from the day on which the
tax authority issues a notice that the taxpayer is not operating at the
registered location or issues a decision to enforce payment of tax debts.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) The Information systems for handling
administrative procedure of Tax authorities stops receiving e-invoices
and shall not send notices of suspension of use of e-invoices to the
taxpayers in the cases prescribed in points a, b, d and household businesses
or individual businesses that change their tax accounting method as
prescribed in point c clause 1 of this Article from the day on which their
TIN is invalidated or from the day on which the tax authority issues a notice
that the taxpayer is not operating at the registered location or issues a
decision to enforce payment of tax debts.
b) The Information systems for handling
administrative procedure of Tax authorities sends an electronic notice of
suspension of use of e-invoices or suspension of use of e-invoices generated
from POS cash register (Form No. 01/TB-NSD in Appendix IB enclosed herewith)
and stops receiving e-invoices or e-invoices generated from POS cash register
from the taxpayers in the cases prescribed in points c, h clause 1 of this
Article upon its receipt of a competent authority’s notice of business
suspension or a taxpayer’s notice of business suspension or suspension of use
of e-invoices.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 13 Article 1
13. Heading and contents of Article 19 are
amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. In case the seller send a notice (Form No.
04/SS-HDDT in Appendix IA enclosed herewith) to the tax authority as
prescribed in point a clause 1 of this Article, an automatic notice of
receipt (Form No. 01/TB-SSDT in Appendix IB enclosed herewith) shall be sent
from the General Department of Taxation’s web portal.
13. Heading and contents of Article 19 are
amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. In case the seller send a notice (Form No.
04/SS-HDDT in Appendix IA enclosed herewith) to the tax authority as
prescribed in point a clause 1 of this Article, an automatic notice of
receipt (Form No. 01/TB-SSDT in Appendix IB enclosed herewith) shall be sent
from the Information systems for handling administrative procedure of Tax
authorities.
8
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
14. Heading and clause 3 of Article 22 are
amended, and clause 6 is added to Article 22 as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
14. Heading and clause 3 of Article 22 are
amended, and clause 6 is added to Article 22 as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
3. Transmit data about issued unauthenticated
e-invoices to tax authorities via the Information systems for handling
administrative procedure of Tax authorities (directly or via an e-invoice
service provider).
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Enterprises and economic organizations shall
transmit e-invoice data to tax authorities following the data format
prescribed in Article 12 hereof and instructions of the Department of
Taxation, whether directly (if technically capable) or via an e-invoice
service provider.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1) Direct transmission
b.1) Direct transmission
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The seller that is an enterprise or economic
organization shall transmit e-invoice data to the tax authority following the
data format prescribed in Article 12 hereof and instructions of the General
Department of Taxation when it meets all of the following conditions:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1.1) If an enterprise or economic organization
uses an average quantity of at least 1.000.000 invoices per month (determined
according to the average quantity of invoices issued in the previous year),
maintains an IT system which meets the standard data format requirements and
other requirements laid down in clause 4 Article 12 hereof, and wishes to
transmit e-invoice data directly to the tax authority, it shall send an
application for approval which is supported by documents proving its
satisfaction of the abovementioned requirements to the Department of
Taxation.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1.2) Regarding an enterprise or economic organization
that is organized in the parent company - subsidiary model, if there is a
centralized e-invoice data management system established by the parent
company that wishes to transmit all e-invoice data, including those of its
subsidiaries, to the tax authority via the General Department of
Taxation’s web portal, a list of subsidiaries must be included in its
application for approval submitted to General Department of Taxation
for technical connection.
b.1.2) Regarding an enterprise or economic organization
that is organized in the parent company - subsidiary model, if there is a
centralized e-invoice data management system established by the parent
company that wishes to transmit all e-invoice data, including those of its
subsidiaries, to the tax authority via the Information systems for
handling administrative procedure of Tax authorities, a list of
subsidiaries must be included in its application for approval submitted to
Department of Taxation for technical connection.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 15 Article 1
15. Article 22a is added following Article 22 as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Obligations:
15. Article 22a is added following Article 22 as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a) Obligations:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a.1) Providing such services as receiving,
transmitting and storing e-invoice data to the General Department of
Taxation upon its receipt of e-invoice data from service users (including
those e-invoice service providers that do not yet make connections with the General
Department of Taxation)
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Responsibilities:
b) Responsibilities:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1) Establish channels for connections and
transmission of data to the General Department of Taxation in a manner
that ensures uninterruption, security and safety.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1) Establish channels for connections and
transmission of data to the Department of Taxation in a manner that
ensures uninterruption, security and safety.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.4) Immediately notify the General Department
of Taxation of any issues that may adversely impact its transmission and
receipt of e-invoice data with tax authorities; cooperate with the General
Department of Taxation in dealing with any difficulties or problems that
arise during its service provision.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.5) Inform the Department of Taxation and
service users of its plan for termination or suspension of service provision
and actions to be taken at least 30 days before such termination or
suspension for their cooperation and to ensure that all benefits and
interests of such service users are maintained.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.6) Discharge other responsibilities as agreed
upon with the General Department of Taxation and service users.
b.6) Discharge other responsibilities as agreed
upon with the Department of Taxation and service users.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 18.b Article 1
18. Clause 1, point k clause 2 and clause 3
Article 32 are amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
18. Clause 1, point k clause 2 and clause 3
Article 32 are amended as follows:
….
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Point k Clause 2 is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Point k Clause 2 is amended as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If some items of an electronic receipt need to be
changed to meet the actual conditions, the fee/charge collector shall request
the Ministry of Finance (via the General Department of Taxation and/or
General Department of Vietnam Customs) in writing to give their
opinions and guidelines before making such changes.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
11
Clause 20 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
c) The General Department of Taxation, General
Department of Vietnam Customs shall develop and announce the format of
transaction-related information, digital signatures and tools for display of
such components on electronic records prescribed herein.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
c) The Department of Taxation, Department
of Vietnam Customs shall develop and announce the format of
transaction-related information, digital signatures and tools for display of
such components on electronic records prescribed herein.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 21 Article 1
21. Heading and contents of Article 34 are
amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Before using electronic records as prescribed
in clause 1 Article 30 hereof, organizations or individuals responsible for
PIT deduction or deduction of taxes incurred from business activities
performed on e-commerce or digital platforms, and tax/fee/charge collectors
shall follow procedures for registration of use of such records via the web
portal of the General Department of Taxation, General Department of
Vietnam Customs or e-invoice service providers.
21. Heading and contents of Article 34 are
amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Before using electronic records as prescribed
in clause 1 Article 30 hereof, organizations or individuals responsible for PIT
deduction or deduction of taxes incurred from business activities performed
on e-commerce or digital platforms, and tax/fee/charge collectors shall
follow procedures for registration of use of such records via the Information
systems for handling administrative procedure of Tax authorities, the web
portal of General Department of Vietnam Customs or e-invoice service
providers.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Income payers that are not eligible to use
e-invoices or that use authenticated e-invoices provided free of charge as
prescribed in clause 11 Article 1 hereof may follow procedures for
registration of use of electronic PIT deduction proofs via the General
Department of Taxation’s web portal or e-invoice service providers that
are entrusted by the General Department of Taxation to provide
electronic PIT deduction proofs free of charge.
Income payers that are not eligible to use
e-invoices or that use authenticated e-invoices provided free of charge as
prescribed in clause 11 Article 1 hereof may follow procedures for
registration of use of electronic PIT deduction proofs via the Information
systems for handling administrative procedure of Tax authorities or
e-invoice service providers that are entrusted by the Department of
Taxation to provide electronic PIT deduction proofs free of charge.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
An application for use of electronic records
shall be made using Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
An electronic acknowledgement of receipt of
application for use of electronic records which is made using Form No.
01/TB-TNDT in Appendix IB enclosed herewith shall be sent from the Information
systems for handling administrative procedure of Tax authorities and the
web portal of the General Department of Vietnam Customs to the e-invoice
service provider if that application is submitted through the e-invoice
service provider.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If an application for use of electronic records
is submitted directly on the web portal of the General Department of
Taxation, General Department of Vietnam Customs, an electronic acknowledgement
of receipt of the application (Form No. 01/TB-TNDT in Appendix IB enclosed
herewith) shall be sent from the web portal of the General Department of
Taxation, General Department of Vietnam Customs directly to the applicant
via their email registered with the tax authority.
If an application for use of electronic records
is submitted directly on the Information systems for handling
administrative procedure of Tax authorities and the web portal of the
General Department of Vietnam Customs, an electronic acknowledgement of
receipt of the application (Form No. 01/TB-TNDT in Appendix IB enclosed
herewith) shall be sent from the Information systems for handling
administrative procedure of Tax authorities, the web portal of the
General Department of Vietnam Customs directly to the applicant via their
email registered with the tax authority.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. The relevant organizations or individuals
responsible for tax deduction, and tax/fee/charge collectors may make changes
in information provided in their applications for use of electronic records
as prescribed in clause 1 of this Article by submitting applications for
approval of changes (Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith)
via the Information systems for handling administrative procedure of Tax
authorities, web portal of the General Department of Vietnam Customs or
e-invoice service providers; All applications for approval of changes shall
be received through the web portal of General Department of Taxation, General
Department of Vietnam Customs and processed by tax authorities in accordance
with provisions of clause 2 of this Article.
13
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
22. Article 34a and Article 34b are added
following Article 34 as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
The organization or individual responsible for
PIT deduction shall transmit data on electronic PIT deduction proofs in the
data format prescribed in Article 33 hereof to the tax authority via the
e-invoice service provider. If the organization responsible for PIT deduction
has made connections for direct transmission of e-invoice data to tax
authorities, it shall transmit data on electronic PIT deduction proofs
through the General Department of Taxation’s web portal. Income payers
that are not eligible to use e-invoices or that use authenticated e-invoices
provided free of charge as prescribed in clause 10 Article 1 hereof may
transmit data on electronic PIT deduction proofs via the General
Department of Taxation’s web portal or e-invoice service providers that
are entrusted by the General Department of Taxation to provide
electronic PIT deduction proofs.
The organization or individual responsible for
PIT deduction shall transmit data on electronic PIT deduction proofs in the
data format prescribed in Article 33 hereof to the tax authority via the
e-invoice service provider. If the organization responsible for PIT deduction
has made connections for direct transmission of e-invoice data to tax
authorities, it shall transmit data on electronic PIT deduction proofs
through the Information systems for handling administrative procedure of
Tax authorities. Income payers that are not eligible to use e-invoices or
that use authenticated e-invoices provided free of charge as prescribed in
clause 10 Article 1 hereof may transmit data on electronic PIT deduction
proofs via the Information systems for handling administrative procedure
of Tax authorities or e-invoice service providers that are entrusted by
the Department of Taxation to provide electronic PIT deduction proofs.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 24 Article 1
24. Clause 1, clause 2 and clause 4 Article 36
are amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
24. Clause 1, clause 2 and clause 4 Article 36
are amended as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
If the notice of issuance of receipts has been
published by a Provincial Department of Taxation or Customs Department
on the web portal of the General Department of Taxation or General
Department of Vietnam Customs, provision of such notice to other Provincial
Departments of Taxation or Customs Departments is not required.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
15
Clause 26 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
g) Procedures for destruction of receipts for
goods or vehicles imported, exported or in transit shall be carried out with
the Customs Departments according to provisions of points a, b, c, d, dd, e
of this clause.
26. Point g is added to Clause 3 Article 39:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
16
Clause 29 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 47. Form of access to and use of
e-invoice information on web portal
29. Article 47 is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Information users that include enterprises,
economic organizations, household businesses or individual businesses that
sell goods and/or provide services, and buyers of goods and service users, shall
access and use information on e-invoices available on the Information
systems for handling administrative procedure of Tax authorities.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Information users that are state regulatory
agencies, credit institutions and e-invoice service providers shall search
for and use information on e-invoices and electronic records with the scope,
duration, responsibilities and rights to access the web portal on e-invoices
defined in the specific agreement made by and between two parties
2. Information users that are state regulatory
agencies, credit institutions and e-invoice service providers shall search
for and use information on e-invoices and electronic records with the scope,
duration, responsibilities and rights to access the web portal on e-invoices
defined in the specific agreement made by and between two parties
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Information users prescribed in clause 2 of this
Article shall assign their units or persons in charge of registering the use
of e-invoice information (hereinafter referred to as “entities in charge of
registration”) and send written notification thereof to the General
Department of Taxation.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. The Department of Taxation, Tax
authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers
Sub-Department shall issue no more than 02 accounts used for accessing
and using e-invoice information to each user of an agency or organization of
the same level under specific agreement between the parties.”
17
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
31. Heading and contents of Article 49 are
amended as follows:
Article 49. Registration, modification and
revocation of accounts used for accessing web portal for access to and use of
e-invoice information
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Article 49. Registration, modification and
revocation of accounts used for accessing web portal for access to and use of
e-invoice information
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The entity in charge of registration of the
information user shall send an application, using Form No. 01/CCTT-DK in
Appendix II enclosed herewith, to the General Department of Taxation
or Provincial Department of Taxation for registration, modification or
revocation of user account
1. The entity in charge of registration of the
information user shall send an application, using Form No. 01/CCTT-DK in
Appendix II enclosed herewith, to the Department of Taxation, Tax
authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers
Sub-Department for registration, modification or revocation of user
account
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Within 02 working days from its receipt of the
application, the General Department of Taxation or Provincial
Department of Taxation shall consider granting a new user account, or
modifying or revoking an existing user account, and give a written
notification thereof to the information user. If an application is refused,
reasons for such refusal must be given
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Information about new user accounts shall be sent
to each applicant via email.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. A new user account or an extended one shall be
valid for 12 months or another period as requested by the information user
but not exceeding 12 months from the date on which the General Department
of Taxation or Provincial Department of Taxation sends the notice
of application processing result to the entity in charge of registration of
the information user."
3. A new user account or an extended one shall be
valid for 12 months or another period as requested by the information user
but not exceeding 12 months from the date on which the Department of
Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or
Large Taxpayers Sub-Department sends the notice of application processing
result to the entity in charge of registration of the information user."
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 32 Article 1
32. Clauses 1 and 3 Article 50 are amended as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The Department of Taxation, Tax
authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers
Sub-Department shall revoke the user account for accessing its web portal
in the following cases
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. At least 05 working days before the official
date of termination of provision or use of e-invoice information (except
cases where the termination is made at the request of the entity in charge of
registration of the information user), the General Department of Taxation
or Provincial Department of Taxation shall electronically send a
notice of termination of provision or use of e-invoice/electronic record
information to the information user
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
19
Clause 33 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“5. In case of suspension of provision of
e-invoice information, the General Department of Taxation shall make a
notice of such suspension on its web portal on e-invoices for the information
users. Such notice must clearly indicate the expected time for resumption of
provision of e-invoice information.”
33. Clause 5 Article 52 is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
20
Clause 37 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“Article 57a. Responsibilities of customs
authorities to manage electronic records
37. Article 57a is added following Article 57 as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. The Department of Vietnam Customs shall:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Each Customs Department shall:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
APPENDIX II
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
NO.
ARTICLE/CLAUSE
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
AMENDMENT
(After restructuring the organizational apparatus)
1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. ...
Replace the phrase “General Department of
Taxation” with “Department of Taxation” in Point b Clause 1 Article 4;
Points a and b Clause 1 Article 6;
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Replace the phrase “Sub-department of Taxation”
with “District-level Tax Team” in Point b Clause 1 Article 6.
1. …
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
Replace the phrase “Sub-department of Taxation”
with “tax authority at the grassroots level” in Point b Clause 1
Article 6.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
APPENDIX III
CIRCULAR NO. 40/2025/TT-BTC DATED JUNE 13, 2025 OF THE
MINISTRY OF FINANCE AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF CIRCULARS ON
TAX ADMINISTRATION FOR DISTINCTION OF POWERS OF THE TWO-TIER LOCAL GOVERNMENT
(Enclosed with Official Dispatch No. 2386/CT-CS dated July 10, 2025 of the
Department of Taxation)
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
ARTICLE/CLAUSE
APPLICABLE
REGULATION
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1
Clause 3 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“1. The Chairperson of the People's Committee of
the commune shall, based on the number, scale of household businesses and
individual businesses under the management, decide to establish the Tax
Advisory Council of the commune at the request of the Leader of Tax Team.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“1. The Chairperson of the People's Committee of
the commune shall, based on the number, scale of household businesses and
individual businesses under the management, decide to establish the Tax
Advisory Council of the commune at the request of the Head of Tax
authority at grassroots level.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“4. Procedures for establishing the Tax Advisory
Council
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The Tax Team Leader at grassroots level
shall request the Chairperson of People's Committee of the commune to
establish a Tax Advisory Council based on the composition and list of
participants in the Tax Advisory Council as prescribed in this Article (made
using Form No. 07-1/HDTV in Appendix I attached hereto)."
“4, Procedures for establishing the Tax Advisory
Council
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The Head of the Tax authority at
grassroots level at grassroots level shall request the Chairperson of
People's Committee of the commune to establish a Tax Advisory Council based
on the composition and list of participants in the Tax Advisory Council as
prescribed in this Article (made using Form No. 07-1/HDTV in Appendix I
attached hereto)."
2
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. Clause 3 Article 9 is amended as follows:
“3. Work relations in providing information and
documents
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
4. Clause 3 Article 9 is amended as follows:
“3. Work relations in providing information and
documents
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3
Clause 5 Article 1
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“dd) A report shall be sent to the Chairperson of
the People's Committee of the commune and the Leader of the Tax Team
affiliated to the Regional Sub-department of Taxation in the case where
any member is unable to continue participating in the Tax Advisory Council;”
“4. The Tax Advisory Council shall send the tax
advisory results to the People's Committee of the commune and the Leader
of the Tax Team affiliated to the Regional Sub-department of Taxation.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“dd) A report shall be sent to the Chairperson of
the People's Committee of the commune and the Tax authority at grassroots
level affiliated to the Tax authority of the province in the case where
any member is unable to continue participating in the Tax Advisory Council;”
“4. The Tax Advisory Council shall send the tax
advisory results to the People's Committee of the commune and the Tax
authority at grassroots level affiliated to the Tax authority of the province.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 6 Article 1
6. Point d Clause 5 Article 13 is amended as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
In the case of projects within the same province
or city (including: inter-commune/ward/special zone projects and projects in
other communes, wards, or special zones from the location of the contractor's
head office). Regional Sub-department of Taxation shall cooperate with
the Department of Finance to advise the People's Council and People's
Committee of the province or city to decide on the allocation of state budget
revenues in the commune.”
6. Point d Clause 5 Article 13 is amended as
follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
In the case of projects within the same province
or city (including: inter-commune/ward/special zone projects and projects in
other communes, wards, or special zones from the location of the contractor's
head office). The tax authority of the province shall cooperate with
the Department of Finance to advise the People's Council and People's
Committee of the province or city to decide on the allocation of state budget
revenues in the commune.”
5
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“b. The Tax Team affiliated to the Regional
Sub-department of Taxation shall cooperate with the Tax Advisory Council
of the commune, based on the regulations of the State and the People's
Committee of the province or city, to verify the accuracy and legitimacy of
the list of household businesses applying for tax reduction or exemption for
agricultural land use tax and to compile a report for the Regional Sub-department
of Taxation.
“b. The Tax authority at grassroots level
affiliated to the Tax authority of the province shall cooperate with the
Tax Advisory Council of the commune, based on the regulations of the State
and the People's Committee of the province or city, to verify the accuracy
and legitimacy of the list of household businesses applying for tax reduction
or exemption for agricultural land use tax and to compile a report for the
Tax authority of the province.”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 2 Article 3
2. Section II is amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1.1. Taxpayers of agricultural land use tax
managed by communes, wards, and special zones:
a) The Tax Team affiliated to the Regional
Sub-department of Taxation shall cooperate with the Advisory Council of
the commune to:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- The list of taxpayers eligible for tax
exemption or reduction shall be published in the People's Committee of the
commune and other locations for information and supervision. After 10 days of
publishing, if there are no questions, the Tax Team affiliated to the
Regional Sub-department of Taxation shall compile the list of taxpayers
eligible for tax exemption or reduction for agricultural land use tax and
submit it to the People's Committee of the commune.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
1.1. Taxpayers of agricultural land use tax
managed by communes, wards, and special zones:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
- The list of taxpayers eligible for tax
exemption or reduction shall be published in the People's Committee of the
commune and other locations for information and supervision. After 10 days of
publishing, if there are no questions, the Tax authority at grassroots
level affiliated to the Tax authority of the province shall compile the
list of taxpayers eligible for tax exemption or reduction for agricultural
land use tax and submit it to the People's Committee of the commune.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
b) The People's Committee of commune shall:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
1.3. The Tax Team affiliated to the Regional Sub-department
of Taxation shall cooperate with the Tax Advisory Council of the commune,
based on the regulations of the State and the People's Committee of the
province or city, to verify the accuracy and legitimacy of the list and rates
of household businesses applying for tax reduction or exemption for
agricultural land use tax and to compile a report for the Regional
Sub-department of Taxation for monitoring and consolidation. The list of
poor households shall be determined by the specialized agency assigned by the
People's Committee of the commune.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
1.3. The Tax authority at grassroots level
affiliated to the Tax authority of the province/city shall cooperate with
the Tax Advisory Council of the commune, based on the regulations of the
State and the People's Committee of the province or city, to verify the
accuracy and legitimacy of the list and rates of household businesses
applying for tax reduction or exemption for agricultural land use tax and to
compile a report for the Tax authority of the province/city for
monitoring and consolidation. The list of poor households shall be determined
by the specialized agency assigned by the People's Committee of the commune.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. In provinces and cities:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
2. In provinces and cities:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
* To ensure timely implementation of tax
exemption or reduction for agricultural land use tax stipulated in this
Circular; the People's Committee of the province/city shall decide on tax
exemption or reduction for agricultural land use tax or may assign the
People's Committee of commune for decision-making. In cases where the is
assigned to the People's Committee of commune for decision-making, the Tax
Team affiliated to the Regional Sub-department of Taxation shall
cooperate with the Tax Advisory Council of the commune to submit the proposal
to the People's Committee of commune, Regional Sub-department of Taxation,
and the People's Committee of the province/city for reporting purposes.
* To ensure timely implementation of tax
exemption or reduction for agricultural land use tax stipulated in this
Circular; the People's Committee of the province/city shall decide on tax
exemption or reduction for agricultural land use tax or may assign the
People's Committee of commune for decision-making. In cases where the is
assigned to the People's Committee of commune for decision-making, the Tax
authority at grassroots level affiliated to the Tax authority of the
province/city shall cooperate with the Tax Advisory Council of the
commune to submit the proposal to the People's Committee of commune, the Tax
authority of the province/city, and the People's Committee of the
province/city for reporting purposes.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 3 Article 4
3. Points a.1, a.2, a.3, a.4, a.5 Clause 1, point
b.2 Clause 2.2 Article 16 are amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a.3) In cases where the taxpayer has the right to
use land for multiple parcels of land in different communes, wards, or
special zones, none of which exceed the land quota, and the total area does
not exceed the land quota of homestead land area in this commune/ward/special
zone. The taxpayer must shall submit tax declarations for each parcel of land
to the People's Committee of the commune where the taxable land is located
and submit a consolidated tax declaration to the Tax Team of the Regional
Sub-department of Taxation where the taxpayer conducts the consolidated
declaration procedure.
a.4) In cases where the taxpayer has the right to
use land for multiple parcels of land in different communes, wards, or
special zones and only one (01) parcel of land exceeds the land quota at the
location where the land right is exercised, the taxpayer shall submit tax
declarations for each land parcel to the People's Committee of the commune
where the taxable land is located and submit a consolidated tax declaration
to the Tax Team of the Regional Sub-department of Taxation where the
land parcel exceeds the land quota.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
3. Points a.1, a.2, a.3, a.4, a.5 Clause 1, point
b.2 Clause 2.2 Article 16 are amended as follows:
…
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
a.4) In cases where the taxpayer has the right to
use land for multiple parcels of land in different communes, wards, or
special zones and only one (01) parcel of land exceeds the land quota at the
location where the land right is exercised, the taxpayer shall submit tax
declarations for each land parcel to the People's Committee of the commune
where the taxable land is located and submit a consolidated tax declaration
to the Tax authority at grassroots level affiliated to the Tax authority
of the province/city where the land parcel exceeds the land quota.
a.5) In cases where the taxpayer has the right to
use land for multiple parcels of land in different communes, wards, or
special zones and only one (01) parcel of land exceeds the land quota at the
location where the land right is exercised, the taxpayer shall submit tax
declarations for each land parcel to the People's Committee of the commune
where the taxable land is located and select a Tax authority at grassroots
level affiliated to the Tax authority of the province/city where the
taxable land exceeds the land quota to conduct the consolidated tax
declaration.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
Clause 1 Article 8
1. Points c, d Clause 1; points a, b, d clause 5;
points b.1, b.2 Clause 9 Article 13 are amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“a) The Tax Team affiliated to the Regional
Sub-department of Taxation shall publish it in the single-window
department or head office of the Tax Team affiliated to the Regional
Sub-department of Taxation, the People's Committee of the commune, and
the market management board; the publishing places are gates, entrances, or
other convenient locations for information and supervision; the first
information disclosure must be from December 20th to December 31st.
1. Points c, d Clause 1; points a, b, d clause 5;
points b.1, b.2 Clause 9 Article 13 are amended as follows:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“a) The Tax authority at grassroots level
affiliated to the Tax authority of the province/city shall publish it in
the single-window department or head office of the Tax authority at
grassroots level affiliated to the Tax authority of the province/city,
the People's Committee of the commune, and the market management board; the
publishing places are gates, entrances, or other convenient locations for
information and supervision; the First information disclosure must be from
December 20th to December 31st.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) The Tax Team affiliated to the Regional
Sub-department of Taxation shall send documents to be published for the
first-time to the People's Council and the Vietnam Fatherland Front of the
commune by December 20th, in which specify the address and
deadline for receiving feedback (if any) from the People's Council and the
Vietnam Fatherland Front by the Tax Team affiliated to the Regional
Sub-department of Taxation. The deadline for receiving feedback (if any)
by the Tax Team affiliated to the Regional Sub-department of Taxation
is by December 31st.
b) The Tax authority at grassroots level
affiliated to the Tax authority of the province/city shall send documents
to be published for the first-time to the People's Council and the Vietnam
Fatherland Front of the commune by December 20th, in which specify the
address and deadline for receiving feedback (if any) from the People's
Council and the Vietnam Fatherland Front by the Tax authority at
grassroots level affiliated to the Tax authority of the province/city.
The deadline for receiving feedback (if any) by the Tax authority at
grassroots level affiliated to the Tax authority of the province/city is
by December 31st.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
dd) The Tax Team affiliated to the Regional
Sub-department of Taxation shall consolidate feedback on the first
information disclosure from the people, taxpayers, People's Council, and
commune-level Vietnam Fatherland Front to study and adjust the management
subjects, estimated revenue, and expected tax rates before requesting the Tax
Advisory Council to give feedback.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b.1) The Tax Team affiliated to the Regional
Sub-department of Taxation shall carry out the second public disclosure
before January 30th at the single-window section or the head
office of the Tax Team affiliated to the Regional Sub-department of
Taxation, the head office of the commune-level People's Committee, the
head office of the market management council; such information shall be
published at the door, gate or a convenient location for information
accessing and monitoring.
b.2) The Tax Team affiliated to the Regional
Sub-department of Taxation shall send documents for the second public
disclosure to the People's Council and the Vietnam Fatherland Front of the
commune by January 30th, specifying the address and time for The Tax Team
affiliated to the Regional Sub-department of Taxation to receive feedback
(if any) from the People's Council and the Vietnam Fatherland Front of the
commune”
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“b) The Tax authority at grassroots level
affiliated to the Tax authority of the province/city
b.1) The Tax authority at grassroots level
affiliated to the Tax authority of the province/city shall carry out the
second public disclosure before January 30th at the single-window section or
the head office of the Tax authority at grassroots level affiliated to the
Tax authority of the province/city, the head office of the commune-level
People's Committee, the head office of the market management council; such
information shall be published at the door, gate or a convenient location for
information accessing and monitoring.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
9
Clause 1 Article 9
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
“2. All information on accounting for tax
liabilities and payments that need to be collected, already been collected,
remain to be collected; tax refunds that
need to be paid, have already been paid, remain to be refunded; tax
exemptions; tax deductions; charged-off and cancelled tax debts must carry
administrative division's code respectively, including:
a) Where the collection agency’s code indicates a
Regional Sub-department of Taxation, Large Taxpayers Sub-Department,
or E-commerce Tax Sub-Department the administrative division's code must be
the provincial code.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Clause 2 Article 20 is amended as follows:
“2. All information on accounting for tax
liabilities and payments that need to be collected, already been collected,
remain to be collected; tax refunds that need to be paid, have already been
paid, remain to be refunded; tax exemptions; tax deductions; charged-off and
cancelled tax debts must carry administrative division's code respectively,
including:
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Where the collection agency’s code indicates a
Tax authority of the province/city, Large Taxpayers Sub-Department,
E-commerce Tax Sub-Department, or Tax authority at grassroots level
affiliated to the Tax authority of the province/city the collection on
the list of collections recorded in commune-level accounting books in
accordance with regulations of the State Treasury, the administrative
division's code must be a commune-level one.”
10
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
1. Point b Clause 1 Article 7 is amended as
follows:
b) Other cooperatives, organizations, and
affiliated units stipulated in points b, c, and n Clause 2 Article 4 of this Circular
shall submit their applications for the first-time tax registration at the
head office of the Regional Sub-department of Taxation where the
organization’s head office is located; at the Tax Team affiliated to the
Regional Sub-department of Taxation where the organization's head office
is located (if the organization is not established by a central or provincial
authority) or where the cooperative organization is located.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
b) Other cooperatives, organizations, and
affiliated units stipulated in points b, c, and n Clause 2 Article 4 of this
Circular shall submit their applications for the first-time tax registration
at the head office of the Tax authority of the province/city where the
organization’s head office is located; at the Tax authority at grassroots
level affiliated to the Tax authority of the province/city where the
organization's head office is located (if the organization is not established
by a central or provincial authority) or where the cooperative organization
is located.
11
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Clause 2 Article 10 is amended as follows:
...
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Taxpayers stipulated in points a, b, d, dd, and
h Clause 2 Article 4 hereof (excluding cooperatives) shall submit
applications at the Regional Sub-department of Taxation of the new
location.
- Taxpayers that are cooperatives stipulated in
point b Clause 2 Article 4 hereof shall submit applications at the Tax
Team affiliated to the Regional Sub-department of Taxation of the new
location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
2. Clause 2 Article 10 is amended as follows:
...
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.
- Taxpayers stipulated in points a, b, d, dd, and
h Clause 2 Article 4 hereof (excluding cooperatives) shall submit
applications at the Tax authority of the province/city of the new
location.
- Taxpayers stipulated in points a, b, d, dd, and
h Clause 2 Article 4 hereof (excluding cooperatives) shall submit
applications at the Tax authority at grassroots level affiliated to the
Tax authority of the province/city of the new location.
...
...
...
Hãy đăng nhập hoặc đăng ký Thành viên
Pro tại đây để xem toàn bộ văn bản tiếng Anh.