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THE NATIONAL
ASSEMBLY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Law No. 21/2012/QH13
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Hanoi,
November 20, 2012
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LAW
AMENDING AND
SUPPLEMENTING A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
Pursuant to the Constitution of the Socialist
Republic of Vietnam 1992, amended and supplemented in the Resolution No. 51/2001/QH10;
The National Assembly promulgates the Law on
amending and supplementing a number of articles of the Law
on Tax administration No. 78/2006/QH11,
Article 1.
Amending and supplementing a number of
articles of the Law on Tax administration:
1. Clause 4, 5 and 6 is added
to Article 4 as follows:
“4. Applying the risk management mechanism to
tax administration:
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b) The tax authority shall manage and use
professional information systems to asses taxation risks, the compliance with
law of tax payers, select objects of tax inspection, and support other
activities in tax administration.
5. Giving priorities when carrying out taxation
procedures applicable to exports and imports if the tax payer satisfy the
following requirements:
a) Do not violate the laws on tax and customs
within consecutive 02 years;
b) Make payments via banks as prescribed by law;
c) Carry out electronic customs procedures and
taxation procedures;
d) Comply with the law on accounting and
statistics;
dd) Reach the required rated of export and
import turnover.
6. The Government shall specify Clause 4 and
Clause 5 of this Article.”
2. Clause 10, 11 and 12 is
added to Article 5 as follows:
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1.1. Prior agreement on the method of
calculating taxable prices is a written agreement between the tax authority and
tax payers, or between the tax authority, tax payers and the tax authorities of
the nations and territory with which Vietnam has signed the Agreements on
double taxation and the prevention of tax evasion, applicable to income tax
within a certain period, specifying the bases for tax calculation, the method
of determining taxable prices or taxable prices according to market prices. The
prior agreement on the method of determining taxable prices shall be made
before the tax payer submit the tax declaration dossier.
12. The prior determination of customs value and
codes, the prior certification of the origins of exports and imports are the
customs’ issuing papers to determine customs value and codes, to determine the
origins of exports and imports before carrying out customs procedures.”
3. Clause 1 and Clause 2
Article 6 is amended and supplemented as follows:
“1. Receive supports and instruction to pay tax;
provide information and documents to fulfill the tax obligations and enjoy
taxation benefits.
2. Request the tax authority to explain the tax
calculation and tax imposition; request the customs to determine the customs value and codes, certify the origins of
exports and imports before carrying out customs procedures as prescribed
by the Government; request the verification of the quality, quantity, and
category of exports and imports.”
4. Clause 10 is added to
Article 7 as follows:
“10. In case the tax payer doing business in a
locality with information technology infrastructure shall make declaration, pay
tax, and make transactions with the tax authority via electronic instruments as
prescribed by the laws on electronic transactions.
The Government shall specify this
Clause .”
5. Clause 2 and Clause 3
Article 8 is amended and supplemented as follows:
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3. The tax authority must explain and provide
information relevant to the determination of tax liability for tax payers; the
tax authority must announce the tax being paid by local households and traders;
the customs must determine the customs values and codes, certify the origins of
exports and imports before carrying out customs procedures as prescribed by the
Government.”
6. Clause 9 is added to Article
9 as follows:
“9. the tax authority shall
apply the mechanism for prior agreement on the method of determining taxable
prices to tax payers and tax authorities of the nations and territories with which
Vietnam has signed the Agreements on prevention of double taxation and tax
evasion applicable to income tax.”
7. Clause 3 is added to Article
30 as follows:
“3. The mechanism for prior agreement on the
method of determining taxable prices is applied based on the request of the tax
payer and the agreement between the tax authority and the tax payer under a
unilateral agreement, bilateral agreement, and multilateral agreement between
the tax authority, the tax payer and the tax authority of relevant nations and
territories.
The Government shall specify this
Clause .”
8. Clause 1a is added after
Clause 1 Article 31; Clause 6 Article 31 is amended and supplemented as
follows:
“1a. The tax
declaration dossier of taxes being declared and paid every quarter includes:
a) The quarterly tax declaration;
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c) The list of invoices of purchased goods and
services (if any);
d) Other documents related to the tax payable.”
“6. The Government shall specify the taxes being
declared every month, every quarter, every year, temporarily declared every
quarter, declared every time the tax liability arises, the tax finalization
declaration the criteria for determining tax payers making declaration every
quarter, and the dossier of tax declaration of each case.”
9. Clause 1, 2, 3 and 6 Article
32 is amended and supplemented as follows:
“1. For the taxes being
declared every month and every quarter:
a) On the 20th of the month
succeeding the month when the tax liability arises at the latest, applicable to
the taxes declared and paid every month;
b) On the 30 of the month succeeding the month
when the tax liability arises at the latest, applicable to the taxes declared
and paid every quarter.
2. For annual taxes:
a) On the 30th of the first month of
the calendar year or the fiscal year at the latest, applicable to the annual
tax declaration.
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b) On the 30th of the quarter
succeeding the quarter when the tax liability arises at the latest, applicable
to the initial tax declaration every quarter;
a) On the 90th as from the end of the
calendar year or the fiscal year at the latest, applicable to the annual tax
declaration.
3. a) On the 10th
as from the tax liability arises at the latest, applicable to the
taxes declared every time the tax liability arises;
The time limit for submitting the declaration of
taxes on land income and registration fee is specified by the Government and
relevant laws.”
“6. The location for submitting tax
declarations:
a) The tax payers shall submit the tax
declarations at the authority in charge;
b) When submitting the tax declaration according
to single-window system, the location for submitting the tax declaration is
provided by that system;
c) The locations for submitting the tax
declaration of exports and imports are specified by the Law on Customs;
d) The Government shall specify the location for
submitting tax declarations in cases such as: the tax payer engages in multiple
businesses; the tax payer conducts business or production in multiple
localities; the tax payer having tax liabilities; the tax payer having tax on
the incomes from land; the tax payer making electronic declaration, and other
necessary cases.”
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“2. The extension does not exceed
30 days, applicable to the submission of monthly, quarterly, and annual tax
declarations, initial tax declarations, occasional tax declarations; and does
not exceed 60 days applicable to the submission of tax finalizations, as from
the deadline for submitting tax declarations.”
“4. Within 03 working days as from the reception
of the application for extending the tax declaration, the tax authority must
issue the written approval or refusal to the tax payer.”
11. Article 42 is amended and
supplemented as follows:
“Article 32. Deadlines for paying tax
1. In case the tax is calculated by the tax
payer, the deadline for paying tax is the deadline for submitting the tax
declaration.
2. In case the tax is calculated or imposed by the
tax authority, the deadline for paying tax shall be written on the notice of
the tax authority.
The deadlines for paying taxes on incomes from
land and registration fee are specified by the Government and relevant laws.”
3. The deadlines for paying taxes on exports and
imports:
a) The goods is materials imported for producing
exports, the time limit for paying tax is two hundred and seventy five days as
from the date of registration of the customs declaration sheet if the
enterprise:
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- Engages in export and import for at least
consecutive 02 years by the date of registration of the customs declaration
sheet without committing any acts of trade fraud, tax evasion, overdue tax,
late payment interest, fines;
- Comply with the laws on accounting and statistics;
- Make payments via banks as
prescribed by law.
If the requirements above are not satisfied, but
the tax payable is underwritten by a credit institution, then the time limit
for paying tax is the period of underwriting, but must not exceed two hundred
and seventy five days as from the date of registration of the customs
declaration sheet, and the late payment interest is exempted during the
underwriting period.
If the requirements above are not
satisfied, but the tax payable is not underwritten by a
credit institution, then the tax must be paid before the customs
clearance is granted or before the goods are released;
b) Taxes on goods being temporarily imported for
re-export must be paid before completing the customs procedures for temporarily
importing goods.
If the tax payable is underwritten
by a credit institution, then the time limit for paying tax is the underwriting
period, but must not exceed fifteen days as
from the deadline for temporary import for re-export, and
the late payment interest is exempted during the
underwriting period;
c) The taxes on goods not falling into the cases
in Point a and Point b this Clause must be paid before the customs clearance is
granted or before the goods are released.
If the tax payable is underwritten
by a credit institution, then the customs clearance shall be granted or
the goods shall be released, but the late payment interest must be paid as
prescribed in Article 106 of this Law; The maximum
underwriting period is 30 days as from the registration date of the customs
declaration sheet;
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12. Article 45 is amended and
supplemented as follows:
“Article 45. The order for paying taxes, late
payment interest, and fines
If the tax payer has to pay tax debt, tax
arrears, new tax, late payment interest, and fines, then the payments shall be
made in the following order:
1. For taxes managed by the tax authority:
a) Tax debt;
b) Tax arrears;
c) Late payment interest;
d) New tax;
dd) Fines;
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a) The overdue tax debts subject to enforcing
measures;
b) The late payment interest subject to
enforcing measures;
c) The overdue tax debts subject to enforcing
measures;
d) Late payment interest not subject to
enforcing measures;
dd) New tax;
dd) Fines.”
13. Article 47 is amended and
supplemented as follows:
“Article 47. Settling
excess taxes, late payment interest, and fines
1. The tax payer of which the paid tax, late
payment interest, and fine payable are bigger than the tax, late payment
interest, and fines payable within 10 years as from they day of making payment
to the State budget, shall have the excess tax, late payment interest, and
fines offset against the outstanding amount, including the offset among the
taxes; or against the tax, fines the next payment; or returned, if the tax
payer has no tax debts, late payment interest, and fines.
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14. Clause 1 Article 49 is
amended and supplemented as follows:
“1. The tax deferral shall be considered based
on the request of the tax payer in one of the following cases:
a) The tax payer suffer from material damage
that directly affect the production and business by reason of natural
disasters, fire, or unexpected accidents;
b) The operation is suspended by reason of
moving the premises under the request of competent State agencies that affect
the business;
c) The fundamental construction capital written
in the State budget estimate is not paid;
d) The tax payer is not able to pay tax
punctually due to other difficulties as prescribed by the Government.”
15. Article 50 is amended and
supplemented as follows:
“Article 50. Authority to extend the deadline for tax payment
1. The Government shall extend the deadline for
tax payment if such extension does not lead to a revision in the State budget
revenue estimate decided by the National Assembly.
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16. Clause 1 Article 54 is
amended and supplemented as follows:
“1. The fulfillment of the tax liability when
the enterprise is dissolve is prescribed by the laws on enterprises, credit
institutions, insurers, and relevant laws.
17. Article 58 is amended and
supplemented as follows:
“Article 58. The tax refund dossier
1. 1. The tax refund dossier
includes:
a) The written request for tax refund;
b) The documents related to the request for tax
refund.
2. The tax refund dossier shall be submitted at
a tax authority or at a customs agency authorized to refund tax.”
18. Article 60 is amended and
supplemented as follows:
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1. The classification of
tax refund dossiers:
a) The tax shall be refunded before the
inspection if the tax payer comply with the laws on tax, and the payments are
made via banks as prescribed by law;
b) The tax shall be refund after the inspection
if:
- The tax is refunded under an International
Agreements to which the Socialist Republic of Vietnam is a signatory;
- The tax payer requests the tax refund for the
first time, except for the request for the refund of personal income tax;
- The tax payer request the tax refund within
two years as from the date of the penalty for tax evasion or tax fraud;
- The goods or services are not paid via banks as prescribed by law;
- The enterprise is consolidated, merged,
divided, split, dissolved, bankrupt, shut down, or has its ownership converted;
the state-owned enterprise is transferred, sold, or lease foreign enterprises
- The tax payer fails to
explain or supplement the tax refund dossier after the period set by the tax
authority, or the explanation and supplementation does not prove the accuracy
of the tax declared;
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2. If the dossier is eligible for tax refund
before the inspection, within 06 working days as from receiving the complete
tax refund dossier; the tax authority must decide the tax refund according to
the request of the tax payer; if the conditions for refunding tax before the
inspection, the tax authority shall notify the tax payer in writing of
refunding tax after the inspection, or notify the reason for not refunding tax.
3. The time limit for inspection after the tax
refund, applicable to the dossiers eligible for tax refund before inspection:
a) The inspection after the tax refund must be
carried out within one year as from the date of issue of the decision on
refunding tax in the following cases:
- The trading establishment reports a loss in
consecutive two years, or the loss exceeds the equity capital;
- The trading establishment has its tax on the
income from real estate, trading, and services refunded;
- The location of the trading establishment is
changed at least twice in the previous twelve months from the date of the
decision on tax refund;
- The there are unusual changes in the
chargeable revenue and the refunded tax in the previous 12 months
from the date of the decision on tax refund;
b) For the cases not prescribed in Point a this
Clause , the inspection after tax refund shall be carried out according to the
rule of risk management within ten years from the date of the decision on tax
refund.
4. If the tax must be refunded
after the inspection, within 40 days as from
receiving the complete tax refund dossier; the tax authority must decide the
tax refund, or notify the reason for not refunding tax to the tax payer.
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19. Clause 2 Article 64 is
amended and supplemented as follows:
“2. If the actual inspection is necessary for
settling the dossier of tax exemption or tax reduction, within 60 days as from
receiving the complete dossier, the tax authority shall make the decision on
tax exemption or tax reduction, or notify the reasons for not exempting or
reducing tax to the tax payer.”
20. Clause 3 is added to
Article 65 as follows:
3. The tax debts, late payment interest, and
fines of the tax payer not falling in the cases prescribed in Clause 1 and
Clause 2 this Article that the tax authority have taken all measures for
enforcing the implementation of the administrative decisions on tax prescribed
in Clause 1 Article 93 of this Law, and such tax debts, late payment interest,
and fines have exceeded 10 years as from the deadline for paying tax, but are
not able to be collected.”
21. Clause 2 Article 66 is
amended as follows:
“2. The Decision on declaring the bankruptcy, in
case the enterprise is declared bankrupt;”
22. Article 67 is amended and
supplemented as follows:
“Article 67. The
authority to write off tax debts, late payment
interest, and fines
1. The Presidents of People’s Committees of central-affiliated
cities and provinces shall write off the tax debt, late payment interest, and
fines of tax payers being enterprises that are declared bankrupt prescribed in
Clause 1 Article 65, the individuals prescribed in Clause 2 and Clause 3 Article
65, the households prescribed in Clause 3 Article 65 of this Law.
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a) The Prime Minister shall write off the tax
debts, late payment interest, and fines of at least ten billion VND;
b) The Prime Minister shall write off the tax
debts, late payment interest, and fines of from five billion VND to under ten
billion VND;
c) The Director of the General Department of
Taxation and Director of the General Department of Customs shall write off the
tax debts, late payment interest, and fines of under five billion VND;
3. The Government shall report the cancelled tax
debts, late payment interest, and fines to the National Assembly when
submitting the State budget finalization to the National Assembly for approval.
4. The Government shall specify the tax
cancellation.”
23. Clause 2 Article 70 is
amended and supplemented as follows:
“2. The tax authority shall take necessary
measures for collecting, exchanging, and processing information at home,
overseas, official information from the competent agency and tax authority
overseas in accordance with the International Agreements to which the Socialist
Republic of Vietnam is a signatory, the documents signed by Vietnam and other
countries about taxation and customs applicable to tax administration.”
24. Article 78 is amended as
follows:
“Article 78. Tax inspection at the offices of
tax payers
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a) The cases prescribed in Point c and Point d
Clause 3 Article 77 of this Law;
b) The post-customs clearance inspections,
including planned inspections, and sampling inspections for assessing the
compliance to the laws on taxation, and inspections of passed exports and
imports that are suspected of violating the laws on tax.
If there are signs of tax evasion and tax fraud
during the post-customs clearance inspection, the Director of the Department of
Post-customs clearance inspection, the Director of the Customs Department, the
Director of the Sub-department of Post-customs clearance inspection are
entitled to take the measures prescribed in Section 4 Chapter X of this Law;
c) When determining the subjects of inspection
according to the risk assessment criteria by analyzing and assessing the
compliance to law of the tax payers; inspecting the cases suspected of
violating laws, and the cases selected as planned, the subject of inspection
shall be decided by the director of the superior tax authority. In the cases
prescribed I this Point, the tax authority shall carry out inspections at the
tax payers’ office no more than once a year.
2. The decision on tax inspection must be sent
to the tax payer within three working days as from the date of its signing.
Within five working days as from receiving the decision on tax inspection, if
the tax payer proves that the declared tax is correct, or the tax is completely
paid, the tax authority shall annul the decision on tax inspection.
3. The order and procedure of tax inspection:
a) Announce the decision on tax inspection when
starting the tax inspection;
b) Compared the declaration and accounting
books, accounting documents, financial statements, relevant documents, and the
actual conditions within the scope of the decision an tax inspection;
c) The tax inspection period does not exceed
five working days as from the day of announcing the decision on inspection; if
the scheduled inspection of exports and imports does not exceed fifteen days;
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dd) Made the tax inspection record
within five working days as from the end of the inspection;
e) Handle the inspection result, or send the
inspection result to competent authorities for handling.”
25. Clause 4 is added to
Article 92 as follows:
“4. The tax enforcement shall be suspended if
the tax authority allows the tax payer to pay the tax debt by instalments
within 12 months as from the commencing day of the tax enforcement. The payment
of tax debt by instalments shall be considered based on the request of the tax
payer who is underwritten by a credit institution. The tax payer must pay
the late payment interest at the rate of 0.05% of the deferred tax amount.
The Government shall specify this
Clause .”
26. Clause 1 Article 93 is
amended and supplemented, and Clause 3 is added to Article 93 as follows:
“1. The measures for enforcing the
administrative decisions on taxation:
a) Extract money from the account of the
enforced subjects at the State Treasuries, commercial banks, or other credit
institutions; request the account to be blocked;
b) Deduct part of the salary or income;
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d) Invalidate invoices;
dd) Distrain assets, put the distrained assets
up for auction as prescribed by law;
e) Collect money and other assets of the
enforced subjects which are held by other organizations and individuals;
g) Revoke the Certificate of business
registration, Certificate of Enterprise registration, License for establishment
and operation, or practice certificate.”
“3. The employment of the enforcing measures
prescribed in Clause 1 this Article must comply with Article 97,
98, 98a, 99, 100, 101 and 102 of this Law, and
other relevant law documents. In case the tax payer flees or hides their
assets, the person authorized to make the decision on enforcement prescribed in
Article 94 of this law shall take appropriate enforcing measures in order to
ensure the prompt recovery of tax debt for the State budget.”
27. Clause 98a is added to
Article 98 as follows:
“Article 98a. Enforcing
by invalidating invoices
1. The invoices are invalidated when the tax
authority fails to take the enforcing measures, or fails to completely recover
the tax debt, late payment interest, or fines after taking the enforcing
measures prescribed in Point a, b, and c Clause 1 Article 93 of this Law.
2. The director of the tax authority must notify
the enforced subject within 03 working days before announcing the invalidation
of invoices.
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28. Clause 1 Article 99 is
amended and supplemented as follows:
“1. The assets shall be distrain and the
distrained assets shall be put up for auction when the tax
authority fails to take the enforcing measures, or fails to completely recover
the tax debt, late payment interest, or fines after taking
the enforcing measures prescribed in Point a, b, c, and d
Clause 1 Article 93 of this Law.
Do not distrain assets if the tax payer being a
individual is under going treatment at a medical facility prescribed in
accordance with Vietnam’s law.”
29. Clause 1 Article 100 is
amended and supplemented, and Clause 4 is added to Article 100 as follows:
“a) The tax authority fails to
take the enforcing measures, or fails to completely recover the tax debt, late
payment interest, or fines after taking the enforcing measures
prescribed in Point a, b, c, d, and dd Clause 1
Article 93 of this Law.
“4. The Government shall specify the order and
procedure for enforcing the administrative decisions on taxation by collecting money and other assets of the enforced subjects which are held by other
organizations and individuals.”
30. The title of Article 101,
Clause 1 Article 101 is amended, and Clause 3 is added to Article 101 as
follows:
Article 101. Enforcing by suspending the customs procedures for exports and imports
1. The customs procedures
for exports and imports shall be suspended when the tax authority
fails to take the enforcing measures, or fails to completely recover the tax
debt, late payment interest, or fines after taking the
enforcing measures prescribed in Point a and b Clause 1
Article 93 of this Law.
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a) The exports are exempted from export tax;
b) The exports and imports directly serve the
National defense and security, the prevention of natural disaster, infections,
urgent aids; humanitarian aid and non-refundable aid.”
31. Article 102 is amended and
supplemented as follows:
“Article 120. Enforcing by revoking the Certificate of business registration, Certificate of Enterprise
registration, License for establishment and operation, or practice
certificate.”
1. The Certificate of business
registration, Certificate of Enterprise registration, License for establishment
and operation, or practice certificate shall be revoked when
the tax authority fails to take the enforcing measures, or fails to completely
recover the tax debt, late payment interest, or fines
after taking the enforcing measures prescribed in Point a, b, c, d, đ and e Clause 1 Article 93 of this Law.
2. The director of the tax authority shall send
written request to competent State management agencies for revoking the Certificate of business registration, Certificate of Enterprise
registration, License for establishment and operation, or practice certificate.
3. When taking the enforcing measures prescribed
in this Article, the competent State management agencies must announce them on the mass media.”
32. Article 106 is amended and
supplemented as follows:
“Article 106. Resolve
the late payment of tax
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2. The tax payers making incorrect declarations
that make the amount payable inadequate must pay the late payment interest if
the tax is completely paid before competent agencies discover, and shall be
exempted from the penalties for violating the administrative procedures on
taxation, insufficient tax payment, or tax evasion.
For exports and imports, if the tax payer makes
additional declaration within 60 days as from the date of registration of the
customs declaration sheet as prescribed in Point b Clause 2 Article 34 of this
Law, and actively pay the tax arrears to the State budget, he or she must pay
the late payment interest based on the tax arrears as prescribed in this Law,
but shall be exempted from the penalties for violating the administrative
procedures on taxation, insufficient tax payment, or tax evasion.
3. Tax payers shall calculate the late payment
interest based on the deferred tax amount, the days of late payment, and the
rate of late payment interest as prescribed in Clause 1 this Article.
If the tax payer fails to calculate or
incorrectly calculates the late payment interest, the tax authority shall calculate
the late payment interest and notify the tax payer.
4. After the 30th day from the
deadline for paying tax, if the tax payer fails to pay tax and the late payment
interest, the tax authority shall notify the tax debt and the late payment
interest to the tax payer.
5. The organization authorized to collect tax by
the tax authority that fails to punctually collect and transfer the taxes,
interests on late payment, and fines from tax payers to the State budget shall
pay the interest on the late payment of the amount being transferred late at
the rates prescribed in Clause 1 this Article.”
33. Article 107 is amended and
supplemented as follows:
“Article 107. Penalties for incorrect
declarations that leads to the inadequacy of the tax payable or the increase of
the tax refund
1. The tax payer that has completely and
accurately record the activities subject to tax on the accounting book,
invoices, and documents, but makes incorrect declaration that leads to the
inadequacy of the tax payable, or the increase of the tax refunded, he or she
must pay the tax arrears, returned the excess amount of refunded tax, and pay
20% of the tax arrears or the excess amount of refunded tax, and the late
payment interest based on the tax arrears or the excess amount of refunded tax.
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a) Pay a fine of being 10% of the tax arrears or
the excess amount of the tax exempted, reduced, or refunded, if the tax payer
discovers and makes additional declaration after 60 days as from the date of
registration of the declaration, but before the customs carries out tax
inspection at their office as prescribed in Clause 2 Article 34 of this Law;
b) Pay a fine of being 20% of the tax arrears,
the excess amount of the tax exempted, reduced, or refunded in other cases not
being prescribed in Point a this Clause.”
34. Clause 6 and Clause 9
Article 108 is amended and supplemented as follows:
“6. Making incorrect declarations compared to
the actual exports and imports, without making additional tax declaration after
the goods is granted customs clearance.
“9. Using duty-free goods, goods eligible for
tax exemption and tax reduction for improper purposes without notifying the
change of the use purposes to the tax authority.”
35. Article 110 is amended and
supplemented as follows:
“Article 110. The statute of limitations for
handling violations of tax law
1. The statute of limitations for penalizing the
violations of tax procedure is two years as from the date of committing the
violations.
2. For the acts of tax evasion and tax fraud
that are not liable to criminal prosecution, and acts of decreasing the tax
payable or increasing the tax refund, the statute of limitations is five years
as from the date of committing the violations.
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36. The phrase “late
payment interest” is added before the phrase “fines” in Article 3, 5, 8, 65,
66, 68, 90, 92, 93, 98, 99, 100, 113, 114 and 118; and the phrase “and exempted
from making payment” is added after the phrase “exempted from penalties” in
Clause 4 Article 49; the phrase “fines for deferred payment” in Clause 3
Article 56 is replaced with the phrase “late payment interest”.
37. The phrase “or the
Certificate of Enterprise registration” is added after the phrase “Certificate
of business registration" in Article 20, 72 and 94 of this Law.
38.
Annul Point dd Clause 3 Article 77 of this Law.
Article 2.
1. This Law takes effect on July 01st
2013.
2. For the contents about tax inspection
prescribed in the Law on Tax administration No. 78/2006/QH11
that contradict the regulations in the Law on Inspection, the regulations in
the Law on Inspection shall apply.
3. The Government shall write off the tax debts
and outstanding fines that arose before July 01st 2007 that are not
able to be collected, and send reports on the following cases to the National
Assembly:
a) The tax debts and fines of households and
individuals that are suffering from difficulties and not able to pay off tax
debts, or have stopped doing business;
b) The tax debts and fines of state-owned
enterprises that have been dissolved by competent agencies; the tax debts and
fines of state-owned enterprises that have been equitized or of which the
ownership have been converted and the new legal persons are not liable for such
tax debts.
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This Law has been passed by the 8th
National Assembly of the Socialist Republic of Vietnam in the 4th
session on November 20th 2012.
THE PRESIDENT
OF THE NATIONAL ASSEMBLY
Nguyen Sinh Hung
