Thông tư 80/2021/TT-BTC hướng dẫn Luật Quản lý thuế Nghị định 126/2020/NĐ-CP

• Số hiệu: 80/2021/TT-BTC
• Loại văn bản: Thông tư
• Nơi ban hành: Bộ Tài chính
• Người ký: Trần Xuân Hà
• Ngày ban hành: 29/09/2021

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 80/2021/TT-BTC	Hanoi, September 29, 2021

CIRCULAR

ELABORATION OF SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION AND THE GOVERNMENT’S DECREE NO. 126/2020/ND-CP DATED OCTOBER 19, 2020 ON ELABORATION OF SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on State Budget dated June 25, 2015;

Pursuant to the Laws, Ordinances and Decrees on tax, fees, charges and other state budget revenues;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration (hereinafter referred to as “Decree No.126/2020/ND-CP");

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;

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Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides guidance on state budget revenues under management of tax authorities specified in Article 7, Article 28, Article 42, Article 59, Article 60, Article 64, Article 72, Article 73, Article 76, Article 80, Article 86, Article 96, Article 107 and Article 124 of the Law on Tax Administration dated June 13, 2019, Article 30 and Article 39 of Decree No.126/2020/ND-CP regarding tax declaration currencies, tax payment in foreign currencies, exchange rates; duties, entitlements and responsibilities of tax advisory councils of communes and commune-level towns (hereinafter referred to as "communes"; declaring, calculating, distributing tax; tax forms; handling of late tax payment; handling of overpaid tax, late payment interest, fines; application for tax payment in instalments, application for tax deferral; procedures for tax refund, classification of tax refund applications, receipt of tax refund applications; applications for tax exemption and reduction; applications for cancellation of tax, late payment interest, fine debts; development, collection, processing and management of taxpayers’ information; procedures for tax inspection, tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam; authorized collection.

Article 2. Regulated entities

This Circular applies to taxpayers, tax authorities, tax officials, other relevant state authorities, organizations and individuals according to Article 2 of the Law on Tax Administration.

Article 3. Definitions

Besides the terms defined in the Law on Tax Administration and Decree No.126/2020/ND-CP, some terms in this Circular are construed as follows:

1. “e-commerce” means some or all commerce processes using electronic media connected to the Internet, mobile telecommunications networks or other open networks as defined in the Government’s Decree No. 52/2013/ND-CP dated 16/5/2013.

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3. “province” means a province or a central-affiliated city.

4. “distribution of tax obligations” means the taxpayer declaring tax at the supervisory tax authority or tax state budget revenue-managing tax authority and determine the amount of tax payable in each province to which state budget revenue is distributed (hereinafter referred to as “receiving province”) as prescribed by law.

5. “supervisory tax authorities” include:

a) The tax authority responsible for the administrative division where the taxpayer’s is headquartered, except the case in Point c of this Clause;

b) The tax authority responsible for the administrative division in another province where the taxpayer’s dependent unit is located to which the dependent unit directly declares tax;

c) Major Enterprise Departments of Taxation affiliated to General Department of Taxation that are established under the Prime Minister’s Decision No. 15/2021/QD-TTg dated 30/3/2021;

d) Supervisory tax authorities of individuals earning salaries and remunerations are the tax authorities that issue their taxpayer identification numbers (TIN) and will be changed according to the tax authorities that finalize their tax as per regulations;

dd) In case an individual receives inheritance or gift that are securities or stakes in business organizations in Vietnam and has to declare tax directly at the tax authority, his/her supervisory tax authority shall be the supervisory tax authority of the issuer; in case the issuer has multiple supervisory tax authorities, the supervisory tax authority of the individual shall be the tax authority of the area where he/she resides.

The supervisory tax authority may be written on the taxpayer registration certificate or TIN notice or supervisory tax authority notice when issuing the enterprise ID number, corporate ID number, TIN or when changing registration information or reassigning supervisory tax authorities as prescribed by law.

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a) The tax authority that is located in the administrative division where the taxpayer is headquartered but is not the supervisory tax authority of the taxpayer.

b) The tax authority that is located in a province other than the province in which the taxpayer is headquartered but still receives the state budget revenues according to Clause 2 and Clause 4 Article 11 of Decree No.126/2020/ND-CP, Articles 12, 13, 14, 15, 16, 17, 18 and 19 of this Circular.

7. “state budget revenue-managing tax authority” is the tax authority that is located within the administrative division where the procedures for declaring, paying, refunding, reducing, exempting tax, and other procedures are completed according to the Law on Tax Administration and its guiding documents or assigning documents of competent authorities, but is not the supervisory tax of the taxpayer.

8. “dependent units” include branches and representative offices.

9. “business location” is any location where the taxpayer’s business operations take place (except the location of the headquarters and dependent units.

10. “sub-departments of taxation” include sub-departments of taxation and regional sub-departments of taxation.

11. “physical damage” means damage to the taxpayer’s assets that can be converted to money such as: equipment, machinery, vehicles, supplies, goods, factories, offices, money, papers that are as valuable as money.

Article 4. Tax declaration currencies, tax payment in convertible foreign currencies and actual exchange rates

1. Cases of tax declaration and tax payment in convertible foreign currencies:

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b) Fees, charges and other amounts collected by diplomatic missions of the Socialist Republic of Vietnam.

Declared and paid to state budget using the foreign currencies prescribed in the documents on fees, charges and other amounts.

c) Fees and charges that may be collected in foreign currencies by agencies and organizations in Vietnam:

Declared and paid to state budget using the foreign currencies prescribed in the documents on fees and charges.

d) E-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam:

Declared and paid to state budget using convertible foreign currencies.

2. Actual exchange rates shall comply with accounting laws.

Article 5. Responsibility for tax administration of supervisory tax authorities, tax authority of the receiving province and state budget revenue-managing tax authority

1. Supervisory tax authorities

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a) Receive tax declaration dossiers, extend deadlines for submission of tax declaration dossiers and impose penalties for violations committed by taxpayers against regulations of law on submission of tax declaration dossiers.

b) Calculate late payment interest, adjust late payment interest payable by taxpayers.

c) Instruct, urge taxpayers to declare and pay tax.

d) Implement measures for collection of tax debts and enforce payment of tax debts.

dd) Receive and process applications for tax deferral, tax payment in instalments, chargeoff, tax debt cancellation, exemption of late payment interest, cancellation of late payment interest.

e) Receive and process written requests for settlement of overpaid amounts of taxpayers in accordance with Article 25 and Article 26 of this Circular.

g) Receive and process applications for tax refund of taxpayers in accordance with Chapter V of this Circular.

h) Receive and process applications for tax exemption and reduction in accordance with Chapter VI of this Circular.

i) Carry out inspection and impose penalties for violations discovered on inspection (if any).

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k.1) Determine whether the taxpayer is subject to tax obligation distribution as prescribed in Article 12, Article 13, Article 14, Article 15, Article 16, Article 17, Article 18, Article 19 of this Circular in order to provide instructions and urge the taxpayer to determine the amount of tax payable in each receiving province, submit the tax distribution sheet together with the tax declaration dossier to the supervisory tax authority; impose penalties for violations committed by the taxpayer against regulations of law on submission of tax declaration dossiers.

k.2) Calculate late payment interest, adjust late payment interest on the total amount of tax payable by the taxpayer (including the tax payable in the receiving province).

k.3) Instruct, urge taxpayers to declare and pay tax in the receiving province.

k.4) Preside over the implementation of measures for collection of tax debts, enforcement of tax debt payment in the receiving province; concurrently inform the tax authority of the receiving province in accordance with Point b Clause 6 Article 3 of this Circular for cooperation.

k.5) Preside over the receipt of applications for tax deferral, tax payment in instalments, chargeoff, tax cancellation in the receiving province; concurrently inform the tax authority of the receiving province in accordance with Point b Clause 6 Article 3 of this Circular for cooperation.

k.6) Preside over the receipt and processing of applications for exemption of late payment interest, cancellation of late payment interest on the tax debt in the receiving province.

k.7) Preside over the receipt of written requests for settlement of overpaid tax in the receiving province and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Article 25 and Article 26 this Circular.

k.8) Preside over the receipt of applications for tax refund of taxpayers and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Section 2 Chapter V of this Circular.

k.9) Preside over the receipt and processing of applications for tax exemption/reduction of the taxpayer in receiving province and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Section 2 Chapter VI of this Circular.

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k.11) Consolidate data and submit reports to the People’s Council and the People’s Committee on collection of state budget revenues, including all amounts paid to state budget and refunded to taxpayers in the administrative division, including the amounts payable by the taxpayers that are located within the administrative division but are under management of other supervisory tax authorities.

2. Tax authorities of the receiving provinces:

a) Supervise taxpayers declaring distribution of tax obligations and paying tax in the receiving province; request taxpayers to provide information and documents relevant to the distributed tax obligations; inform the supervisory tax authority in case a taxpayer fails to comply or fully comply with regulations on tax obligation distribution.

b) Implement certain measures for collection of tax debts, enforcement of tax debt payment in the receiving province and inform supervisory tax authorities (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

c) Cooperate in processing applications for tax deferral, tax payment in instalments, chargeoff, tax cancellation in the province at the request of supervisory tax authorities (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

d) Preside over or cooperate with supervisory tax authorities in offsetting overpaid tax in accordance with Article 25 and Article 26 of this Circular (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

dd) Cooperate in refunding overpaid tax to taxpayers at the request of supervisory tax authorities in accordance with Section 2 Chapter V of this Circular (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

e) Cooperate in inspection of taxpayers at the request of supervisory tax authorities

3. State budget revenue-managing tax authorities:

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a) Receive tax declaration dossiers, extend deadlines for submission of tax declaration dossiers and impose penalties for violations committed by taxpayers against regulations of law on submission of tax declaration dossiers regarding the revenues under their management.

b) Calculate, adjust late payment interest on the amounts receivable under their management. In the cases specified in Point b and Point c Clause 13 of this Circular, late payment interest shall be calculated and adjusted by the supervisory tax authority.

c) Instruct, urge taxpayers to declare and pay tax regarding the revenues under their management.

d) Implement measures for collection of tax debts and enforce payment of tax debts regarding the revenues under their management.

dd) Receive and process applications for tax deferral, exemption of late payment interest, cancellation of late payment interest regarding the revenues under their management prescribed in Article 22, Article 23 and Article 24 of this Circular.

e) Receive and process written requests for settlement of overpaid amounts of taxpayers regarding the revenues under their management in accordance with Article 25 and Article 26 of this Circular.

g) Receive and process applications for VAT tax refund of the investment projects under their management in accordance with Section 1 Chapter V of this Circular.

h) Receive and process applications for refund of overpaid tax regarding the revenues under their management in accordance with Section 2 Chapter V of this Circular.

i) Receive and process applications for tax exemption and reduction of taxpayers regarding the revenues under their management in accordance with Chapter VI of this Circular.

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l) In case the taxpayer is subject to tax obligation distribution regarding the revenues specified in Point dd Clause 1 of Article 13, Article 15, Point d Clause 1 Article 17 of this Circular, the state budget revenue-managing tax authority shall also perform the duties of the supervisory tax authority according to Point k Clause 1 of this Article.

Chapter II

TAX ADVISORY COUNCILS OF COMMUNES

Article 6. Composition of the tax advisory council of a commune

1. A tax advisory council shall consist of:

a) The President or Deputy President of the People’s Committee of the commune: President of the Council;

b) The chief or deputy chief of the inter-commune tax team: standing member;

c) A finance official of the People’s Committee of the commune: member;

d) President of Fatherland Front Committee of the commune: member;

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e) Chief of the neighborhood: member;

g) Chief of the market management board: member;

h) Representatives of local household businesses and individual businesses: members.

In case the district-level administrative division does not have any commune-level administrative division, the President of the People’s Committee of the district shall decide the establishment of the Tax Advisory Council whose members are conformable with regulations of this Clause.

2. The representatives of local household businesses and individual businesses that participate in the Tax Advisory Council shall:

a) Comply with business laws and tax laws;

b) Have been doing business for at least 03 years before participating the Tax Advisory Council. In case there are no local household businesses and individual businesses that having been operating for at least 03 years, those with the longest operating period shall be selected. Priority shall be given to chiefs, deputies of business lines in the commune, market or shopping mall.

3. Maximum number of representatives of local household businesses and individual businesses that participate in the Tax Advisory Council shall: 05 people. On the basis of the quantity and scale of local household businesses and individual businesses, the President of the People’s Committee of the district shall decide the quantity of their representatives.

Article 7. Establishment of a Tax Advisory Council

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2. A Tax Advisory Council may operate for up to 05 years.

3. A Tax Advisory Council may be re-established, add or replace its members in the following cases:

a) The Tax Advisory Council shall be re-established upon expiration of the 5-year period mentioned in Clause 2 of this Article.

b) Members of the Tax Advisory Council may be added or replaced in the following cases:

b.1) The composition of the Tax Advisory Council is no longer conformable with Clause 1 and Clause 2 Article 6 of this Circular;

b.2) Additional household businesses and individual businesses are needed to reach the required number or replace those that have stopped operating in the commune;

b.3) Other changes to the composition of the Tax Advisory Council proposed by the Director of the sub-department of taxation.

4. Procedures for establishment of a Tax Advisory Council

a) The Fatherland Front Committee of the commune shall submit the list of proposed household businesses and individual businesses participating in the Tax Advisory Council to the sub-department of taxation. The sub-department of taxation shall provide information about these household businesses and individual businesses in order to facilitate selection by the Fatherland Front Committee of the commune.

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Article 8. Operation of the Tax Advisory Council

1. The president and members of the Tax Advisory Council shall work on a part-time basis. The Tax Advisory Council shall work directly under the leadership of the President of the Tax Advisory Council.

2. The President of the Tax Advisory Council shall convene meetings to seeks opinions of its members about the advisory contents. A meeting of the Tax Advisory Council shall be opened when it is chaired by its President and participated in by at least two thirds of the members (including the President. The Tax Advisory Council may seeks opinions of its members via electronic means. In case of disagreement among the members, a voting under the majority rule shall be held; in case of a tie, the President of the Tax Advisory Council shall have the casting vote.

3. Meetings of the Tax Advisory Council shall be recorded in writing according to Form No. 07-2/HDTV in Appendix I hereof. The minutes of meeting shall bear signatures of participating members. In case of electronic survey, the standing member shall prepare the minutes as if it was an in-person meeting.

Article 9. Working relationship between the Tax Advisory Council and tax authorities

1. Working relationship in seeking advice

a) The sub-department of taxation shall prepare necessary documents when requesting consultancy and send them to the Tax Advisory Council at least 05 working days before the deadline for provision of consultancy. Documents include:

a.1) Documents requesting advice on revenue and estimated stable presumptive tax of household businesses and individual businesses paying presumptive tax:

a.1.1) List of estimated revenues and presumptive tax payable by household businesses and individual businesses according to Form No 07-3/HDTV in Appendix I hereof;

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a.2) Documents requesting advice on revenue and adjusted presumptive tax of household businesses and individual businesses that made changes to business operation in the tax year:

a.2.1) List of household businesses and individual businesses whose information and tax are changed according to Form No. 07-4/HDTV in Appendix I hereof;

a.2.2) New legislative and instructional documents about the enquired issues (if any).

a.3) Documents requesting advice on management of tax payment by household businesses and individual businesses paying presumptive tax:

a.3.1) The plan for urging and managing household businesses and individual businesses paying presumptive tax in the administrative division according to requirements and instructions of the Department of Taxation and regulations of law;

a.3.2) Directive documents of the Department of Taxation and instructional documents relevant to the proposed issues.

b) The President of the Tax Advisory Council shall send the Tax Advisory Council's responding documents to the sub-department of taxation by the deadline, including:

b.1) Advice of the Tax Advisory Council on adjustments to revenues and presumptive tax of the household businesses and individual businesses according to Form No. 07-5/HDTV and Form No. 07-6/HDTV in Appendix I hereof. This does not apply to requests for advice on the plan for management of household businesses and individual businesses paying presumptive tax.

b.2) The minutes of meeting of the Tax Advisory Council prepared according to Form No. 07-2/HDTV in Appendix I hereof.

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In case the result of tax imposition, tax calculation or tax adjustment is contrary to the advice provided by the Tax Advisory Council, the sub-department of taxation shall send a written notice to the Tax Advisory Council according to Form No. 07-7/HDTV in Appendix I hereof concurrently with the publishing of the tax imposition results.

3. Working relationship in provision of information and documents

The sub-department of taxation shall provide and request inter-commune tax teams to provide information and documents for the Tax Advisory Council within the authority to which the Tax Advisory Council is entitled according to this Circular.

Article 10. Authority of a Tax Advisory Council

1. Be provided with training and documents about applicable tax policies on tax administration of household businesses and individual businesses;

2. Request the sub-department of taxation to provide information about collection of tax from local household businesses and individual businesses paying presumptive tax.

Article 11. Responsibilities of a Tax Advisory Council

1. Responsibility for providing advice on tax and tax administration

a) Provide advice on annual revenues and estimated stable presumptive tax of household businesses and individual businesses paying presumptive tax, including those whose revenues are not subject to VAT, personal income tax (PIT);

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c) Cooperate with the sub-department of taxation in supervising and managing operation of local household businesses and individual businesses paying presumptive tax.

2. Responsibilities of the President of a Tax Advisory Council:

a) Decide the working plan of the Tax Advisory Council;

b) Invite delegates, summon members and chair meetings of the Tax Advisory Council;

c) Assign specific tasks to members of Tax Advisory Council;

d) Make decisions and assume overall responsibility for the operation of the Tax Advisory Council and its members during performance of their tasks;

dd) Submit written reports to the President of the People’s Committee of the district and the Director of the sub-department of taxation in case an individual or member cannot continue to participate in the Tax Advisory Council;

e) Sign documents on behalf of the Tax Advisory Council;

3. Responsibilities of members of a Tax Advisory Council:

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a.1) Perform the tasks assigned by the President of the Tax Advisory Council and take responsibility to the President of the Tax Advisory Council for their performance;

a.2) Participate in all activities of the Tax Advisory Council;

a.3) Offer opinions at the meeting or in writing;

a.4) The member who can no longer participate in the Tax Advisory Council shall submit a written report to the President of the Council.

b) Responsibilities of standing member of a Tax Advisory Council:

b.1) Propose the working plan of the Tax Advisory Council and tasks of each member to the President of the Tax Advisory Council for consideration and decision;

b.2) Prepare documents, take minutes of meetings and record opinions offered by members of the Tax Advisory Council;

b.3) Report to the president of the Tax Advisory Council and the Director of the sub-department of taxation in case of change or replacement of a member of the Tax Advisory Council.

4. The Tax Advisory Council shall concurrently send its advice to the People’s Committee of the district, the People’s Committee of the commune and the sub-department of taxation.

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TAX DECLARATION, TAX CALCULATION, DISTRIBUTION OF TAX OBLIGATIONS

Article 12. Distribution of tax obligations of taxpayers doing centralized accounting and having dependent units or business locations in multiple provinces

1. A taxpayer doing business in more than one province shall do centralized accounting in the province where the taxpayer is headquartered according to Clause 2 and Clause 4 Article 11 of Decree No. 126/2020/ND-CP , declare tax and submit tax declaration dossiers to the supervisory tax authority and distribute tax payable in each province where business is done.

2. Cases of distribution, methods for distribution, tax declaration, tax calculation, tax finalization are specified in Articles 13, 14, 15, 16, 17, 18, 19 of this Circular.

3. Taxpayers shall declare tax and distribute their tax obligations fully, accurately and promptly as per regulations. The total tax obligations distributed among the provinces shall not be greater than the tax payable specified in the tax declaration dossier. Distribution of tax obligations is not mandatory if tax is not incurred. This Clause does not apply to Point b and Point c Clause 2 Article 13 and Point b Clause 2 Article 17 of this Circular.

4. The taxpayer shall, on the basis of the tax payable in each province, prepare payment documents and pay tax to state budget as per regulations. The State Treasury that receives payment documents from the taxpayer shall specify the revenue of each province.

5. If the taxpayer, on inspection, is found to declare or distribute tax incorrectly, the supervisory tax authority shall determine the tax distributed among the provinces.

6. In case of distribution VAT, CIT, resource royalty of hydroelectricity producers among multiple provinces, the Department of Taxation of the province where the hydropower plant's operating office is located shall, pursuant to Article 13, Article 15 and Article 17 of this Circular, cooperate with the investor of the hydropower plant and the Departments of Taxation of the provinces among which the hydropower plant or reservoir is shared in determining the ratios of distribution of taxes to each province. If a consensus between the Departments of Taxation and the taxpayer cannot be reached, the Department of Taxation of the province where the hydropower plant's operating office is located shall report to the Ministry of Finance (General Department of Taxation) for instructions.

Article 13. Declaring, calculating, distributing and paying VAT

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a) Computerized lottery business;

b) Transfer of real estate, except the cases specified in Point b Clause 1 Article 11 of Decree No. 126/2020/ND-CP ;

c) Construction activities according to regulations of law on national economic sector system and specialized laws.

d) Dependent units and business locations that are factories (including processing and assembly facilities, except the cases specified in Point c Clause 1 Article 11 of Decree No. 126/2020/ND-CP ;

dd) A hydroelectric plant that is located in multiple provinces.

2. Distribution methods:

a) Distribution of VAT on computerized lottery business:

VAT payable in each province where computerized lottery business takes place equals (=) VAT payable on computerized lottery business multiplied by (x) the ratio (%) of revenue on selling lottery tickets in each province to total revenue from selling lottery tickets of the taxpayer.

Revenue from selling computerized lottery tickets shall be determined as follows:

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In case lottery tickets are distributed by phone and internet: The revenue shall be determined in each province where the buyers register their lottery account in accordance with regulations of law on computerized lottery business.

b) Distribution of VAT on real estate transfer:

VAT payable in each province on real estate transfer equals (=) VAT-exclusive revenue from real estate transfer in the province multiplied by (x) 1%.

c) Distribution of VAT on construction activities:

VAT payable in each province on construction activities equals (=) VAT-exclusive revenue from construction activities in the province multiplied by (x) 1%.

VAT-exclusive revenue shall be determined according to the construction contract. In case the construction work or item is relevant to multiple provinces and the revenue generated in each province cannot be determined, after determining the 1% revenue, the taxpayer shall determine the VAT payable in each province according to the ratio (%) of investment in the construction work in each province to total investment.

d) Distribution of VAT in provinces where dependent units and business locations that are factories are located:

d.1) VAT payable in the province equals (=) VAT-exclusive revenue multiplied by 2% (for goods subject to 10% VAT) or 1% (for goods subject to 5% VAT), provided the total VAT payable in the provinces where the factories are located does not exceed the VAT payable in the province where the taxpayer is headquartered. In case the factory delivers or sells the products to other units of the same taxpayer, the revenue from the products shall be determined according to their production costs.

d.2) In case VAT payable in the provinces where the factories are located calculated according to Point d.1 is greater than VAT payable in the province where the taxpayer is headquartered, the taxpayer shall distribute VAT as follows: VAT payable in each province where the factory is located equals (=) VAT payable in the province where the taxpayer is headquartered multiplied by (x) ratio (%) of VAT-exclusive revenue from products manufactured in each province to total VAT-exclusive revenue from all products manufactured by the taxpayer.

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dd) Distribution of VAT payable in each province where a hydroelectric plant is partially located:

VAT payable in each province where a hydroelectric plant is partially located equals (=) VAT payable on the hydroelectric plant multiplied by (x) the ratio (%) of investment in the part of the hydroelectric plant that is located in the province to the total investment in the hydroelectric plant.

3. Declaring and paying tax:

a) Computerized lottery business:

The taxpayer shall declare VAT on computerized lottery business nationwide and submit tax declaration dossiers according to Form No. 01/GTGT and the VAT distribution sheet according to Form No. 01-3/GTGT in Appendix II hereof to the supervisory tax authority; pay tax in the provinces where computerized lottery takes place in accordance with Clause 4 Article 12 of this Circular.

b) Real estate transfer:

b.1) The taxpayer shall declare VAT and submit the VAT declaration dossier according to Form No. 05/GTGT in Appendix II hereof; pay the declared tax in the province where the transferred real estate is located.

b.2) The taxpayer shall include the VAT-exclusive revenue from real estate transfer in the tax declaration dossier prepared at the headquarters in order to determine the VAT payable on the entire business operation at the headquarters. The VAT paid in the province where the transferred real estate is located shall be offset against the VAT payable in the headquarters' province.

c) Construction activities:

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c.2) The taxpayer shall include the VAT-exclusive revenue from construction activities in the tax declaration dossier prepared at the headquarters in order to determine the VAT payable on the entire business operation at the headquarters. The VAT paid in the province where construction work is located shall be offset against the VAT payable in the headquarters' province.

d) In case of dependent units and business locations that are factories:

The taxpayer shall declare VAT on business operation of the dependent units and business locations that are factories and submit tax declaration dossiers according to Form No. 01/GTGT and the VAT distribution sheet according to Form No. 01-6/GTGT in Appendix II hereof to the supervisory tax authority; pay tax in the provinces where the factories are located in accordance with Clause 4 Article 12 of this Circular.

dd) In case of a hydroelectric plant that is located in multiple provinces:

The taxpayer shall declare VAT incurred by the hydroelectric plant and submit tax declaration dossiers according to Form No. 01/GTGT and the VAT distribution sheet according to Form No. 01-2/GTGT in Appendix II hereof to the tax authority of the area where the hydroelectric plant's operating office is located; pay tax in the provinces where the hydroelectric plant is located in accordance with Clause 4 Article 12 of this Circular.

4. In case a dependent unit directly sells goods, uses invoices registered by the dependent unit or the taxpayer to the supervisory tax authority of the dependent unit, fully records input and output VAT, the dependent unit shall declare and pay VAT to its supervisory tax authority.

5. State Treasury shall deduct VAT while the contractor is following procedures for reimbursement of capital construction investment by state budget to the investor:

a) The State Treasury where the investor opens the transaction account shall deduct VAT payable to state budget, which equals (=) 1% of the VAT-exclusive revenue from the volume of completed capital construction works and items, except the cases specified in Point b of this Clause.

b) State Treasury shall not deduct VAT in the following cases:

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b.2) Reimbursements for capital construction investment in project management tasks: payment for project management tasks directly performed by the investors; expenditures of the project management board, expenditures land clearance, expenditures on private projects.

b.3) Construction costs of the projects and works covered by commune budget with the total investment of under 01 billion VND.

b.4) The taxpayer has proven the full payment of tax to state budget.

c) When making payment at State Treasury, the investor shall prepare payment documents according to the form provided in the Government’s Decree No. 11/2020/ND-CP and send them to State Treasury for VAT deduction. The VAT deducted by State Treasury on the payment documents shall be deducted from the VAT payable by the investor. The investor shall provide payment documents for the contractors whose tax has been deducted by State Treasury.

d) VAT deducted by State Treasury shall be recorded as State budget revenues of the province in which the capital construction is located.

In case the construction work is located in multiple provinces, the investor shall determine the VAT-exclusive revenue earned in each province, prepare payment documents according to the form in Decree No. 11/2020/ND-CP , and send them to State Treasury for VAT deduction and recording state budget revenues of each province. In case revenue of the construction work in each province cannot be determined, after calculating the 1% of VAT-exclusive revenue, VAT payable in each province shall be determined on the basis of the ratio of investment in the construction work in each province to the total investment. In case the construction work is located within a province but more than one district or in a district that is different from the district in which the contractor is headquartered, the Department of Taxation shall cooperate with the Provincial Department of Finance in advising the People’s Council and the People’s Committee of the province distributing state budget revenues among the districts.

dd) State Treasury shall record the deducted VAT as state budget revenues, include all information on receipt vouchers to the state budget collection sheet and transfer them to tax authorities as per regulations.

Article 14. Declaring, calculating, distributing and paying excise tax

1. Distribution cases:

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2. Distribution methods:

Excise tax payable in each province where computerized lottery business takes place equals (=) excise tax payable on computerized lottery business multiplied by (x) the ratio (%) of revenue on selling lottery tickets in each province to total revenue from selling lottery tickets of the taxpayer.

Revenue from selling computerized lottery tickets shall be determined in accordance with Point a Clause 2 Article 13 of this Circular.

3. Declaring and paying tax:

The taxpayer shall declare excise tax on computerized lottery business nationwide and submit tax declaration dossiers according to Form No. 01/TTDB, the Form No. 01-2/TTDB on deductible excise tax on purchased materials and imports (if any), and the VAT distribution sheet according to Form No. 01-3/TTDB in Appendix II hereof to the supervisory tax authority; pay tax in the provinces where computerized lottery takes place in accordance with Clause 4 Article 12 of this Circular.

Article 15. Declaring, calculating, distributing and paying resource royalty

1. Distribution cases:

Hydropower generation with a reservoir that is located in multiple provinces.

2. Distribution methods:

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a.1) The total area of the reservoir is t; the area of the reservoir in Province G is t.1; the area of the reservoir in Province H is t.2.

The ratio (%) of reservoir area in Province G is T.1 = t.1/t x 100.

The ratio (%) of reservoir area in Province H is T.2 = t.2/t x 100.

a.2) The cost of land clearance and relocation is k; the cost of land clearance and relocation in Province G is k.1; the cost of land clearance and relocation in Province H is k.2.

The ratio (%) of cost of land clearance and relocation in Province G is K.1 = k.1/k x 100.

The ratio (%) of cost of land clearance and relocation in Province H is K.2 = k.2/k x 100.

a.3) The quantity of relocated households is s; the quantity of relocated households in Province G is s.1; the quantity of relocated households in Province H is s.2.

The ratio (%) of quantity of relocated households is s; the quantity of relocated households in Province G is S.1 = s.1/s x 100.

The ratio (%) of quantity of relocated households is s; the quantity of relocated households in Province H is S.2 = s.2/s x 100.

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The ratio (%) of compensation in Province G is V.1 = v.1/v x 100.

The ratio (%) of compensation in Province H is V.2 = v.2/v x 100.

b) Formula:

Resource royalty payable in Province G

=

T.1 + K.1 + S.1 + V.1

x Resource royalty payable

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=

T.2 + K.2 + S.2 + V.2

x Resource royalty payable

4

3. Declaring, paying resource royalty:

The taxpayer that has a hydroelectric plant shall declare resource royalty and submit tax declaration dossiers according to Form No. 01/TAIN and tax finalization dossiers according to Form No. 02/TAIN to the state budget revenue-managing tax authority of the area where water extraction takes place. In case the reservoir of the hydroelectric plant is located in multiple province, submit the resource royalty declaration dossier according to Form No. 01/TAIN, the resource royalty finalization dossier according to Form No. 02/TAIN and the resource royalty distribution sheet according to Form No. 01-1/TAIN in Appendix II hereof to the tax authority where the hydroelectric plant's operating office is located; pay resource royalty in the provinces where the hydroelectric reservoir is located in accordance with Clause 4 Article 12 of this Circular.

Article 16. Declaring, calculating, distributing and paying environment protection tax

1. Distribution cases:

a) Oil and gas in the cases specified in Point a.2 Clause 4 Article 11 of Decree No. 126/2020/ND-CP ;

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2. Distribution methods:

a) Distribution of environment protection tax on oil and gas;

Environment protection tax payable in each province where a dependent unit is located equals (=) environment protection tax payable in each province on each petroleum product. Environment protection tax payable in each province on each petroleum product equals (=) environment protection tax payable on each petroleum product multiplied by (x) the ratio (%) of quantity of each petroleum product which is subject to environment protection tax sold by the dependent unit to total quantity of petroleum product which is subject to environment protection tax sold by the taxpayer.

b) Distribution of environment protection tax on coal extracted and sold domestically:

Environment protection tax payable in each province where the coal extraction company is located shall be determined as follows:

Percentage (%) of domestic coal consumption in the period

=

Domestic coal consumption in the period

Total coal consumption in the period

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Resource royalty payable in provinces where coal is extracted

=

Percentage (%) of domestic coal consumption in the period

x

Coal purchased by units in provinces where coal is extracted

x

Fixed tax on 1 tonne of coal consumed

3. Declaring and paying tax:

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In case dependent units or subsidiary companies of the wholesaler do business in provinces other than the provinces in which the wholesaler and subsidiary company of the wholesaler are headquartered and do not do accounting separately, the wholesaler and the subsidiary companies of the wholesaler shall declare environment protection tax and submit the tax declaration dossier according to Form No. 01/TBVMT, the environment protection tax distribution sheet according to Form No. 01-2/TBVMT in Appendix II hereof to the supervisory tax authorities; pay tax in the provinces where the dependent units are located in accordance with Clause 4 Article 12 of this Circular.

b) Distribution of environment protection tax on coal extracted and sold domestically:

In case an enterprise that extracts and sells coal domestically by assigning the extraction, processing and sale to its subsidiary companies or dependent units, the units assigned to sell coal shall declare environment protection tax on the entire amount of coal extracted and submit the tax declaration dossier according to Form No. 01/TBVMT, the environment protection tax distribution sheet according to Form No. 01-2/TBVMT in Appendix II hereof to the supervisory tax authority; pay tax in the province where the coal extraction company is located in accordance with Clause 4 Article 12 of this Circular.

Article 17. Declaring, calculating, finalizing, distributing and paying corporate income tax (CIT)

1. Distribution cases:

a) Computerized lottery business;

b) Real estate transfer;

c) Dependent units and business locations that are factories;

d) A hydroelectric plant that is located in multiple provinces.

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a) Distribution of CIT on computerized lottery business:

CIT payable in each province where computerized lottery business takes place equals (=) CIT payable on computerized lottery business multiplied by (x) the ratio (%) of revenue on selling lottery tickets in each province to total revenue from selling lottery tickets of the taxpayer.

Revenue from selling computerized lottery tickets shall be determined in accordance with Point a Clause 2 Article 13 of this Circular.

b) Distribution of CIT on real estate transfer:

Quarterly and finalized CIT payable in each province where real estate transfer takes place equals (=) revenue subject to CIT from real estate transfer in the province multiplied by (x) 1%.

c) Distribution of CIT payable by taxpayers having dependent units, business locations that are factories:

CIT payable in each province where a factory is located equals (=) CIT on business operation multiplied by (x) the ratio (%) of cost of each factory to total cost of the taxpayer (excluding costs of operations eligible for CIT incentives. The costs as the basis for distribution shall be actual costs incurred in the tax period.

CIT on business operation does not include CIT on operations eligible for CIT incentives. CIT on operations eligible for CIT incentives shall be determined according to the performance of these operations and the level of incentives for which they are eligible.

d) Distribution of CIT in case a hydroelectric plant is located in multiple provinces:

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After determining CIT on the entire hydroelectric plant, the CIT payable in each province equals (=) CIT on the entire hydroelectric plant multiplied by (x) the ratio (%) of investment in the part of the hydroelectric plant that is located in the province to the total investment in the hydroelectric plant.

3. Declaring, finalizing, paying tax:

a) Computerized lottery business:

a.1) Declaring, paying provisional tax quarterly:

The taxpayer is not required to submit tax declaration dossiers quarterly but have to pay provisional tax quarterly in each province where computerized lottery business takes place according to Point b Clause 6 Article 8 of Decree No. 126/2020/ND-CP .

a.2) Tax finalization:

The taxpayer shall finalize CIT on the entire computerized lottery business according to Form No. 03/TNDN, submit the CIT distribution sheet according to Form No. 03-8C/TNDN in Appendix II hereof to the supervisory tax authority; pay CIT in the provinces where computerized lottery business takes place in accordance with Clause 4 Article 12 of this Circular.

In case the paid provisional CIT is smaller than the finalized CIT payable in each province, the taxpayer shall pay the CIT arrears in the provinces. In case the paid provisional CIT is greater than the CIT payable, the overpaid CIT shall be handled in accordance with Article 60 of the Law on Tax Administration and Article 25 of this Circular.

b) Real estate transfer:

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The taxpayer is not required to submit tax declaration dossiers quarterly but have pay provision tax quarterly according to Point b Clause 2 of this Article in the provinces where real estate transfer takes place.

a.2) Tax finalization:

The taxpayer shall finalize CIT on every real estate transfer according to Form No. 03/TNDN, determine the CIT payable in each province according to Point b Clause 2 of this Article in the CIT distribution sheet, which is prepared according to Form No. 03-8A/TNDN in Appendix II hereof to the supervisory tax authority; pay CIT in the provinces where real estate transfer takes place in accordance with Clause 4 Article 12 of this Circular.

Paid provisional tax in the provinces (excluding provisional tax paid on behalf of enterprises executing infrastructure, housing projects for transfer or lease purchase with collection of advances from buyers which are yet to be included in revenue subject to CIT in the year) shall be deducted from the CIT on real estate transfer payable in each province specified in Form No. 03-8A/TNDN in Appendix II hereof. The remainder (if any) shall be deducted from the finalized CIT on real estate transfer at the headquarters, which is specified in Form No. 03/TNDN in Appendix II hereof.

In case the paid provisional CIT is smaller than the finalized CIT specified in Form No. 03/TNDN in Appendix II hereof, the taxpayer shall pay the CIT arrears in the province where the taxpayer is headquartered. In case the paid provisional CIT is greater than the CIT payable, the overpaid CIT shall be handled in accordance with Article 60 of the Law on Tax Administration and Article 25 of this Circular.

c) For dependent units and business locations that are factories:

a.1) Declaring, paying provisional tax quarterly:

The taxpayer is not required to submit tax declaration dossiers quarterly but have to pay provisional tax quarterly in the provinces where the factories are located, including those with units eligible for CIT incentives, in accordance with Point b Clause 6 Article 8 of Decree No. 126/2020/ND-CP .

a.2) Tax finalization:

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For activities that are eligible for CIT incentives, the taxpayer shall submit tax finalization form No. 03/TNDN in Appendix II hereof to the supervisory tax authority, determine CIT on the activities that are eligible for CIT incentives according to Form No. 03-3A/TNDN, 03-3B/TNDN, 03-3C/TNDN, 03-3D/TNDN in Appendix II hereof and submit them to the supervisory tax authority and tax authorities of the areas where the units eligible for incentives are located.

In case the paid provisional CIT is smaller than the finalized CIT payable in each province, the taxpayer shall pay the CIT arrears in the provinces. In case the paid provisional CIT is greater than the CIT payable in each province, the overpaid CIT shall be handled in accordance with Article 60 of the Law on Tax Administration and Article 25 of this Circular.

d) In case of a hydroelectric plant that is located in multiple provinces:

a.1) Declaring, paying provisional tax quarterly:

The taxpayer is not required to submit tax declaration dossiers quarterly but have to quarterly determine and pay provisional tax payable in each province where the hydroelectric plant is located according to Point b Clause 6 Article 8 of Decree No. 126/2020/ND-CP .

a.2) Tax finalization:

The taxpayer shall finalize CIT on the entire business operation of the taxpayer according to Form No. 03/TNDN, submit the CIT distribution sheet according to Form No. 03-8/TNDN and Form No. 03-8B/TNDN in Appendix II hereof to the supervisory tax authority; pay CIT in the provinces where the hydroelectric plant is located in accordance with Clause 4 Article 12 of this Circular.

In case the paid provisional CIT is smaller than the finalized CIT payable in each province, the taxpayer shall pay the CIT arrears in the provinces. In case the paid provisional CIT is greater than the CIT payable in each province, the overpaid CIT shall be handled in accordance with Article 60 of the Law on Tax Administration and Article 25 of this Circular.

4. In case revenues, costs and taxable income of a corporation's subsidiary can be determined, the subsidiary shall declare and pay PIT to its supervisory tax authority.

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Article 18. Declaring, calculating, finalizing, distributing and paying remaining post-tax profit after making fund contributions

1. Distribution cases:

Computerized lottery business.

2. Distribution methods:

Remaining post-tax profit after making fund contributions in each province where computerized lottery business takes place equals (=)Remaining post-tax profit from computerized lottery business after making fund contributions multiplied by (x) the ratio (%) of revenue on selling lottery tickets in each province to total revenue from selling lottery tickets of the taxpayer.

Revenue from selling computerized lottery tickets shall be determined in accordance with Point a Clause 2 Article 13 of this Circular.

3. Declaration and payment:

a) Quarterly declaration and payment of provisional post-tax profit

The taxpayer is not required to submit tax declaration dossiers quarterly but have to quarterly determine and pay provisional remaining post-tax profit from computerized lottery business after making fund contributions payable in each province where computerized lottery business takes place according to Point c Clause 6 Article 8 of Decree No. 126/2020/ND-CP .

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The taxpayer shall finalize the remaining post-tax profit from computerized lottery business after making fund contributions payable nationwide and submit the declaration dossier according to Form No. 01/QT-LNCL, the distribution sheet according to Form No. 01-1/QT-LNCL in Appendix II hereof to the supervisory tax authority; pay the distributable amount in the provinces where computerized lottery business takes place in accordance with Clause 4 Article 12 of this Circular.

In case the paid provisional amount is smaller than the finalized amount payable in each province, the taxpayer shall pay the arrears in the provinces. In case the paid provisional CIT is greater than the CIT payable in each province, the overpaid CIT shall be handled in accordance with Article 60 of the Law on Tax Administration and Article 25 of this Circular.

Article 19. Declaring, calculating, distributing and paying personal income tax (PIT)

1. Distribution methods:

a) Deduction of PIT on income from salaries and remunerations paid at the headquarters to employees working at dependent units or business locations in other provinces.

b) Deduction of PIT on individuals' income from computerized lottery prizes.

2. Distribution methods:

a) Distribution of PIT on income from salaries and remunerations:

The taxpayer shall determine the PIT on salaries and remunerations of individuals working in each province according to the PIT deducted in reality from income of each individual. In case an employee is reassigned or seconded, PIT shall be paid in the province in which the employee is working at the time of income payment.

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The taxpayer shall determine the PIT on income from computerized lottery prizes earned by the individual in each province where the individual participates by phone or internet and the where computerized lottery tickets are issue via terminal devices according to the PIT deducted in reality.

3. Declaring and paying tax:

a) PIT on income from salaries and remunerations:

a.1) The taxpayer that pays salaries and remunerations to employees who work at dependent units and business locations in provinces other than the province where the taxpayer is headquartered shall deduct PIT from salaries and remunerations, submit tax declaration dossiers according to Form No. 05/KK-TNCN, the PIT distribution sheet according to Form No. 05-1/PBT-KK-TNCN in Appendix II hereof to the supervisory tax authority; pay PIT in the provinces where the employees work in accordance with Clause 4 Article 12 of this Circular. PIT payable in each province shall be determined monthly or quarterly and shall not be adjusted during PIT finalization.

a.2) Individuals who earn income from salaries and remunerations and have to declare tax directly to tax authorities include: resident individuals whose salaries and remunerations are paid from foreign countries; non-resident individuals whose salaries and remunerations are earned in Vietnam but paid from foreign countries; individuals whose salaries and remunerations are paid by international organizations, Embassies, Consulates in Vietnam but PIT has not been deducted; individuals receiving bonus shares from paying organizations.

b) PIT on individuals' income from winning computerized lottery prizes:

The taxpayer is the income payer that deducts PIT from the individual's prize, submit the PIT declaration dossier according to Form No. 06/TNCN, the PIT distribution sheet according to Form No. 05-1/PBT-KK-TNCN in Appendix II hereof to the supervisory tax authority; pay PIT in the provinces where individual participates in computerized lottery by phone or internet and where computerized lottery tickets are distributed via terminal devices according to Clause 4 Article 12 of this Circular.

Article 20. Declaration forms, appendices and relevant documents in the tax declaration dossier

The tax form, appendices; additional declaration; registration of dependants; PIT declaration authorization form; report on estimated petroleum production and provisional tax rate; declaration of increase in tax declared monthly compared to quarterly declared tax; application for conversion from monthly declaration to quarterly declaration of taxes and other state budget revenues are provided in Appendix II hereof.

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SETTLEMENT OF TAX, LATE PAYMENT INTEREST, FINES

Article 21. Settlement of late tax payment

1. Determination of late payment interest

Late payment interest shall be determined according to the tax arrears, the number of days of late payment, and the interest rate specified in Article 59 of the Law on Tax Administration. Late payment period begins on the day succeeding the day on which late payment interest is charged and ends on the day preceding the day on which tax arrears are paid to state budget.

2. Notification of late payment interest

The tax authority shall notify the late payment interest and tax debt (according to Form No. 01/TTN in Appendix I hereof) to the taxpayer whose tax debt is overdue for at least 30 days. For non-agricultural land use tax, the tax authority shall inform the tax debt and late payment interest of taxpayers that are individuals and households via the authorized collectors.

In order to complete administrative procedures for taxpayers or at the request of competent authorities, the tax authority shall determine and notify tax debt that accumulates by the time the tax authority issues the notification (according to Form No. 02/TTN in Appendix I hereof).

3. Decreasing late payment interest

a) In case the taxpayer makes a supplementary declaration that decreases tax obligations, the taxpayer shall determine the decreased late payment interest on the supplementary declaration. The tax authority shall determine the decreased late payment interest on the basis of information about the taxpayer's obligations and send a notification to the taxpayer according to Form No. 03/TTN in Appendix I hereof.

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Article 22. Procedures and application for cancellation of late payment interest

Article 23. Procedures and application for exemption of late payment interest

2. The application for exemption of late payment interest:

a) In case of a natural disaster, epidemic, conflagration or accident, the application shall contain:

b.1) The application form No. 01/MTCN in Appendix I hereof;

b) In other force majeure events specified in Clause 1 Article 3 of Decree No. 126/2020/ND-CP , the application shall contain:

b.1) The application form No. 01/MTCN in Appendix I hereof;

b.2) Documents determining physical damage issued by a financial authority or an independent assessing authority (original copies or certified true copies) inflicted by the war, riot, strike that caused the taxpayer to suspend or terminate business operation;

b.3) Documents proving that the risk is not subjectively caused by the taxpayer and that the taxpayer is not financially capable of making payment to state budget if that is the case (original copies or certified true copies).

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3. Determination of exempted late payment interest

Heads of supervisory tax authorities or state budget revenue-managing tax authority shall issue decisions on exemption of late payment interest according to Form No. 04/MTCN in Appendix I hereof.

Article 24. Procedures and application for tax deferral

a) In case of a natural disaster, epidemic, conflagration or accident specified in Point a Clause 27 Article 3 of the Law on Tax Administration, the application shall contain:

a.1) The application form No. 01/GHAN in Appendix I hereof;

a.3) Documents about physical damage determined by the taxpayer or the taxpayer's legal representative, who is responsible for the accuracy of the physical damage determined;

b) In other force majeure events specified in Clause 1 Article 3 of Decree No. 126/2020/ND-CP , the application shall contain:

a.1) The application form No. 01/GHAN in Appendix I hereof;

a.2) Documents about physical damage determined by the taxpayer or the taxpayer's legal representative, who is responsible for the accuracy of the physical damage determined;

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b.4) Documents proving that the risk is not subjectively caused by the taxpayer and that the taxpayer is not financially capable of making payment to state budget if that is the case (original copies or certified true copies).

b.5) Documents (original copies or copies certified by the taxpayer) relevant to insurance payout provided by the insurer (if any).

c) In case of relocation of the business establishment specified in Point b Clause 1 Article 62 of the Law on Tax Administration, the application shall contain:

a.1) The application form No. 01/GHAN in Appendix I hereof;

c.2) The decision on relocation of the business establishment issued by a competent authority (original copy or copy certified by the taxpayer);

c.3) The relocation scheme or plan which specifies the taxpayer's plan and schedule for relocation (original copy or copy certified by the taxpayer);

3. Determination of deferred amount

a) In case of a natural disaster, epidemic, conflagration or accident mentioned in Point a Clause 27 Article 3 of the Law on Tax Administration, the deferred amount is the tax debt that has accumulated by the date of occurrence of the natural disaster, epidemic, conflagration or and must not exceed the physical damage minus compensation and insurance payout (if any).

b) In case of other force majeure events mentioned in Clause 1 Article 3 of Decree No. 126/2020/ND-CP , the deferred amount shall be the tax debt that has accumulated by the date of the occurrence of such event and must not exceed the physical damage minus compensation and insurance payout (if any).

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Article 25. Settlement of overpaid tax, late payment interest and fines

1. Overpaid tax, late payment interest or fine (hereinafter referred to as "overpaid amount") specified in Clause 1 Article 60 of the Law on Tax Administration shall be handled as follows:

a) Offsetting against the outstanding tax, late payment interest, fines (hereinafter referred to as "debts") or offset against tax, late payment interest, fines payable next time (hereinafter referred to as "new amounts payable") in the following cases:

a.1) Offset against the taxpayer's debts that belong to the same category and area as those of the overpaid amount.

a.2) Offset against the taxpayer's new amount payables that belong to the same category and area as those of the overpaid amount.

a.3) The income payer that has the overpaid PIT shall offset it in accordance with Point a.1 and Point a.2 of this Clause. Overpaid PIT equals (=) overpaid PIT of the authorizing individual minus (-) PIT payable of the authorizing individual; the income payer shall return the overpaid PIT to the authorizing individual when it finalizes PIT.

a.4) Offset against another taxpayer's debts or new amount payables that belong to the same category and area as those of the overpaid amount if the current taxpayer has no more debt.

a.5) In case the taxpayer's overpaid amount is in a foreign currency as prescribed in Article 4 of this Circular, it shall be converted into VND at the selling rate at the beginning of the day quoted by Vietcombank on the day on which overpaid tax is determined.

b) Refund, refund combined with budget offsetting

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c) Date of determination of overpaid amount for offsetting or refund:

c.1) If the taxpayer calculate, declare and pay the declared tax themselves, the date of determination of overpaid amount shall be the day on which tax is paid to state budget; In case the taxpayer pays tax before submitting the tax declaration dossier, it shall be the day on which the tax declaration dossier is submitted. In case of supplementary declaration, it shall be the date the supplementary tax declaration dossier is submitted.

c.2) If the taxpayer calculate, declare and pay the declared tax themselves, the date of determination of overpaid amount shall be the day on which tax is paid to state budget; In case the taxpayer pays tax before submitting the tax declaration dossier, it shall be the day on which the tax declaration dossier is submitted. In case of supplementation of the tax declaration dossier, it shall be the date the supplementary documents are submitted.

c.3) If the taxpayer pays tax according to a decision issued by the tax authority, a decision or document issued by a competent authority, the date of determination of overpaid amount shall be the day on which tax is paid to state budget; In case the taxpayer pays tax before the decision or document is issued, it shall be the issuance date of the decision or document. In case of multiple decisions or documents, it shall be the issuance date of the last decision or document.

c.4) In case the taxpayer has paid tax before having to implement a court's judgment or decision, the date of determination of overpaid amount shall be the effective date of the court's judgment or decision.

2. Procedures for offsetting overpaid tax, late payment interest and fines

a) The taxpayer who has an overpaid amount to be offset against debts or new amounts payable according to Point a.1, Point a.2, Point a.3 Clause 1 of this Article is not required to submit the application for offsetting to the tax authority. The tax authority shall automatically offset the overpaid amount on the tax administration system in the cases specified in Point a.1, Point a.2 Clause 1 of this Article and provide information for the taxpayer in accordance with Article 69 of this Circular.

b) The taxpayer who has an overpaid amount to be offset against debts or new amounts payable according to Point a.4 Clause 1 of this Article shall submit an application which shall contain: the application form No. 01/DNXLNT in Appendix I hereof and relevant documents to the tax authority specified in Clause 3 of this Article.

c) The tax authority shall receive and process the taxpayer's application for offsetting in accordance with Clause 3 of this Article. Within 05 working days from the receipt of the satisfactory application, the tax authority shall compare the overpaid amount, debts and new amounts payable specified in the taxpayer's application with those on the tax administration system:

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c.2) If the taxpayer is not eligible for offsetting as prescribed in Clause 1 of this Article, the tax authority shall send a notification to the taxpayer according to Form No. 01/TB-XLBT in Appendix I hereof and provide explanation.

If information in the taxpayer's application does match that on the tax administration system, the tax authority shall request the taxpayer to provide explanation and supplementary documents according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP and send it to the taxpayer. The explanation and supplementation time shall be excluded from the application processing time. If the taxpayer's explanation and supplementary documents match information on the tax administration system, carry out the offsetting according to Point c.1 of this Clause.

If the taxpayer fails to provide explanation or supplementary documents by the deadline imposed by the tax authority or information in the taxpayer's application does not match information on the tax administration system, the tax authority shall send the taxpayer a notification according to Form No. 01/TB-XLBT in Appendix I hereof and provide explanation for not offsetting the overpaid amount.

3. Authority of to offset overpaid amounts

a) Supervisory tax authorities shall:

a.1) Offset the overpaid amount against the debts and new amounts payable of taxpayers under their management in the cases specified in Point a.1 and Point a.2 Clause 1 of this Article.

a.2) Receive, process applications for settlement of taxpayers' overpaid amounts in the cases specified in Point a.4 Clause 1 of this Article that are collected by supervisory tax authorities or managed by tax authorities of the receiving provinces according to Point b Clause 6 Article 3 of this Circular.

b) State budget revenue-managing tax authorities shall:

b.1) Offset on the tax administration system the overpaid amounts of the taxpayers under their management in the cases specified in Point a.1 and Point a.2 Clause 1 of this Article.

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c) The tax authority of the receiving province prescribed in Point b Clause 6 Article 3 of this Circular shall:

c.1) Offset the overpaid amount against the debts and new amounts payable under their management in the cases specified in Point a.1 and Point a.2 Clause 1 of this Article.

c.2) Cooperate with supervisory tax authorities in offsetting overpaid amounts against the debts and new amounts under their management according to Point a.4 Clause 1 of this Article.

Article 26. Cancellation of refund of overpaid tax, late payment interest and fines

In case the taxpayer has an overpaid amount which is not eligible for refund and the tax authority finalizes the overpaid amount on the accounting books or tax administration system according to Clause 3 Article 60 of the Law on Tax Administration:

1. In the case specified in Point a Clause 3 Article 60 of the Law on Tax Administration:

a) The taxpayer shall send a document rejecting the refund according to Form No. 01/DNKHT in Appendix I hereof.

b) The tax authority specified in Clause 4 of this Article shall receive and process the taxpayer's document within 05 working days from its receipt as follows:

b.1) If information matches, the tax authority shall issue the decision on refund cancellation according to Form No. 01/QD-KHTNT in Appendix I hereof and send it to the taxpayer.

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The explanation and supplementation time shall be excluded from the processing time. If the taxpayer's explanation and supplementary documents match the information on the tax administration system, the tax authority shall issue the decision on refund cancellation. If the taxpayer fails to provide explanation and supplementary information by the deadline imposed by the tax authority, the tax authority shall send the taxpayer a notification that the taxpayer's overpaid amount cannot be finalized according to Form No. 02/TB-KHTNT and provide explanation.

2. In case the taxpayer is not operating at the registered address where the overpaid amount occurs as prescribed in Point b Clause 3 and Clause 4 Article 60 of the Law on Tax Administration:

a) After 180 days from the day on which the tax authority issues the notification that the taxpayer no longer operates at the registered address, the supervisory tax authority shall publish the notification of the taxpayer's overpaid amount (Form No. 01/DSKNT) on its website and mass media after the tax authority offsets the overpaid amount and debts of the taxpayer nationwide.

b) before issuing the notification of the taxpayer's overpaid amount mentioned in Point a of this Clause, the supervisory tax authority shall cooperate with the state budget revenue-managing tax authority or the tax authority of the receiving province in determining the taxpayer's overpaid amounts and debts nationwide after offsetting is carried out by the tax administration system according to Point a.1 Clause 1 Article 25 of this Circular; issue a decision on refund cum state budget offsetting according to Form No. 02/QDHT in Appendix I hereof (the refunded amount is equal to the offset debt, no amount is refunded after offsetting). The tax authority shall send an order for return and offsetting of state budget revenues to State Treasury in accordance with Article 47 of this Circular.

c) After 01 years from the issuance date of the notification mentioned in Point a of this Clause, if the tax authority does not receive any written request for refund of the overpaid amount form the taxpayer, the supervisory tax authority shall issue the decision on refund cancellation according to Form No. 01/QD-KHTNT in Appendix I hereof and finalized the taxpayer's overpaid amount which is not refunded on the accounting book.

d) Within 03 working days from the day on which the taxpayer's overpaid amount is finalized on the accounting books, the supervisory tax authority shall publish the decision on refund cancellation on its website.

3. In case the taxpayer fails to offset the overpaid amount against tax obligations and does not claim tax refund according to Point c Clause 3 Article 60 of the Law on Tax Administration:

a) After March 31 every year, pursuant to Clause 4 of this Article, the tax authority shall compile a list of overpaid amounts that have been overdue for 10 years according to Form No. 01/DSKNT in Appendix I hereof.

b) The tax authority shall send the taxpayer the notification of the overpaid amount that has been overdue for 10 years according to Form No. 02/TB-KHTNT in Appendix I hereof. The tax authority shall publish overpaid amounts of taxpayers that no longer operate at their registered addresses or whose TINs have been invalidated.

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d) Within 03 working days from the day on which the taxpayer's overpaid amount is finalized on the accounting books, the supervisory tax authority shall publish the decision on refund cancellation on its website.

4. Authority to issue decisions on refund cancellation

a) Supervisory tax authorities shall:

a.1) Receive, process applications for refund cancellation of taxpayers and issue decisions on refund cancellation regarding the overpaid amounts under their management or under management of the tax authority of the receiving province according to Point b Clause 6 Article 3 of this Circular.

a.2) Issue decisions on refund cancellation in cases where taxpayers under their management no longer operate at their registered addresses.

a.3) Issue decisions on refund cancellation in cases where overpaid amounts have been overdue for 10 years under their management or under management of the tax authority of the receiving province according to Point b Clause 6 Article 3 of this Circular.

b) State budget revenue-managing tax authorities shall:

b.1) Receive, process applications for refund cancellation of taxpayers and issue decisions on refund cancellation regarding the overpaid amounts under their management.

b.2) Cooperate in reviewing overpaid amounts and debts before the supervisory tax authorities issue decisions on refund cancellation in cases where taxpayers no longer operate at their registered addresses; finalize overpaid amounts under their management according to issued decisions.

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c) The tax authority of the receiving province prescribed in Point b Clause 6 Article 3 of this Circular shall:

Cooperate in reviewing overpaid amounts and debts before the supervisory tax authorities issue decisions on refund cancellation in the cases specified in Clause 1, Clause 2 and Clause 3 of this Article; offset and finalize overpaid amounts under their management according to issued decisions.

Chapter V

TAX REFUND PROCEDURES

Section 1. TAX REFUND ACCORDING TO TAX LAWS

Article 27. Responsibilities of tax authorities for processing tax refund applications

1. Cases of tax refund according to tax laws

a) VAT refund according to VAT laws.

b) Refund of excise tax according to excise tax laws on biological gasoline.

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2. Responsibility for receiving and processing applications for tax refund according to tax laws

a) Provincial Departments of Taxation shall receive and process tax refund applications mentioned in Clause 1 of this Article (except the cases specified in Point b and Point c of this Clause) submitted by taxpayers under management of Departments of Taxation and sub-departments of taxation.

Heads of Departments of Taxation of Hanoi, Ho Chi Minh City, Binh Duong province, Dong Nai province may assign sub-department of taxation to receive and process VAT refund applications from taxpayers under direct management of sub-departments of taxation, including the following tasks: classify tax refund applications eligible for tax refund before inspection or subject to inspection before refund; determine refundable tax; determine tax debt, fine, late payment interest to be offset against refundable tax; draft tax refund decisions or decisions on tax refund and state budget revenue offsetting (hereinafter referred to as "tax refund decision") or notification of rejected applications (if any); then transfer all documents to the Department of Taxation for completion according to this Circular.

b) The Department of Taxation where the taxpayer declares VAT on the investment project according to Point a Clause 1 Article 11 of Decree No. 126/2020/ND-CP shall receive and process applications for refund of tax on the investment project of the taxpayer.

c) Supervisory tax authorities shall receive and process applications for refund of input VAT that remains after deduction upon transfer of ownership, conversion of enterprises, consolidation, merger, full division, partial division, bankruptcy and shutdown of enterprises.

Article 28. Application for VAT refund

An application for VAT refund according to VAT laws (except refund of VAT under international treaties; refund of input VAT that remains after deduction upon transfer of ownership, conversion of enterprises, consolidation, merger, full division, partial division, bankruptcy and shutdown of enterprises specified in Article 30 and Article 31 of this Circular) shall contain:

1. The application form No. 01/HT in Appendix I hereof.

2. Documents that are relevant to the case. To be specific:

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a.1) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License in case the Certificate of Investment Registration is mandatory;

a.2) If the project has a construction work: Copy of the Land Use Right (LUR) Certificate, land allocation decision or land lease contract of a competent authority; the construction license;

a.3) Copy of the charter capital contribution certificate;

a.4) Copy of the license for conditional business; certificate of eligibility for conditional business; documents issued by competent authorities permitting the conditional business according to Point c Clause 2 Article 10 of the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013, which is amended by Clause 6 Article 1 of the Government’s Decree No. 100/2016/ND-CP dated 01/7/2016;

a.5) A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority;

a.6) The decision on establishment of the Project Management Board, the project owner's decision on assignment of project management tasks, regulations on organizational structure and operation of the branch or Project Management Board (if tax refund is applied by the branch or Project Management Board).

b) Refund of VAT on exported goods and services:

b.1) A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority;

b.2) A list of customs declarations that are granted customs clearance according to Form No. 01-2/HT in Appendix I hereof (for exports granted customs clearance in accordance with customs laws).

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c.1) In case the ODA grant is under direct management of the owner of the program/project:

c.1.1) Copy of the international treaty or agreement on ODA grant or documents discussing the provision and receipt of ODA grant; copy of the decision to approve the project/non-project grant aid documents or decision on investment in the program and the project documents or feasibility study report that is approved in accordance with Point a and Point b Clause 2 Article 80 of the Government’s Decree No. 56/2020/ND-CP dated 25/5/2020.

c.1.2) The written request for public service expenditure validation and reimbursement of the project owner according to Point c Clause 2 Article 80 of Decree No. 56/2020/ND-CP and Point a Clause 10 Article 10 of Decree No. 11/2020/ND-CP .

c.1.3) A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.

c.1.4) Copy of the written confirmation issued by the governing body of the ODA program/project to the program/project owner that the ODA grant provided for the program/project is eligible for VAT refund and that state budget will not provide counterpart fund for payment of VAT.

c.1.5) In case the program/project owner assigns the management or execution of all or part of the program/project to another unit or organization in accordance with regulations of law on management and use of ODA grant but this is not mentioned in any of the documents specified in Point c.1.1 and Point c.1.4 of this Clause, in addition to the documents specified in Points c.1.1, c.1.2, c.1.3, c.1.4 of this Clause, there shall be copies of documents about the assignment of management or execution of the program/project to the unit or organization that applies for tax refund.

c.1.6) In case the application for tax refund is prepared by the main contractor, in addition to the documents specified in Points c.1.1, c.1.2, c.1.3, c.1.4 of this Clause, there shall be a contract between the project owner and the main contractor showing that the contractual prices are exclusive of VAT.

The taxpayer only has to include the documents specified in Points c.1.1, c.1.4, c.1.5, c.1.6 of this Clause in the first tax refund application or in the supplementary application.

c.2) In case the ODA grant is under direct management of the donor:

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c.2.2) In case the donor appoints the donor's representative office or an organization to manage, execute the program/project (except the case specified in Point c.2.3 of this Clause) but this is not mentioned in any of the documents specified in Point c.1.1 of this Clause, the following documents shall also be included:

c.2.2) Copies of documents proving that the donor appoints the donor's representative office or an organization to manage, execute the program/project;

c.2.2.2) Copies of documents issued by competent authorities about establishment of the donor's representative office or the organization appointed by the donor.

c.2.3) In case the application for tax refund is prepared by the main contractor, in addition to the documents specified in Point c.2.1, there shall be copies of the contract between the donor and the main contractor or the contract summary bearing the donor's confirmation of the contract between the donor and the main contractor, including the following information: contract number, contract conclusion date, contract duration, scope of contract, value of contract, method of payment, VAT-exclusive contractual prices.

The taxpayer only has to include the documents specified in Points c.1.1, c.2.2, c.2.3 of this Clause in the first tax refund application or in the supplementary application.

d) Refund of VAT on domestic goods and services purchased with non-ODA grant aid

d.1) Copy of the decision to approve the program/project documents, the non-project assistance and the program/project/non-project grant aid documents according to Point a Clause 2 Article 24 of the Government’s Decree No. 80/2020/ND-CP dated 08/7/2020;

d.2)) The written request for public service expenditure validation and reimbursement of the project owner according to (when receiving grant aid classified as state budget revenue) according to Point b Clause 2 Article 25 of the Government’s Decree No. 80/2020/ND-CP dated 08/7/2020 and Point a Clause 10 Article 10 of the Government’s Decree No. 11/2020/ND-CP dated 20/01/2020.

d.3) A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.

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dd) Refund of VAT on domestic goods and services purchased with international emergency aid for natural disaster recovery in Vietnam:

dd.1) Copy of the decision to receive emergency aid or decision to receive receiving international emergency aid for natural disaster recovery and according to Clauses 6, 7, 8 Article 3 of the Government’s Decree No. 50/2020/ND-CP dated 20/4/2020.

dd.2) A list of invoices and documentary evidence for purchases according to Form No. 01-1/HT in Appendix I hereof, unless the taxpayer has sent electronic invoices to the tax authority.

The taxpayer only has to include the documents specified in Point dd.1 of this Clause in the first tax refund application or in the supplementary application.

e) Tax refund due to diplomatic immunity:

e.1) The list of VAT on goods and services purchased for the diplomatic mission according to Form No. 01-3a/HT in Appendix I hereof which is certified by Directorate of State Protocol – the Ministry of Foreign Affairs that the expenses are eligible for tax refund due to diplomatic immunity.

e.2) List of foreign service officers who are eligible for VAT refund according to Form No. 01-3b/HT in Appendix I hereof.

g) Tax refund for commercial banks that are VAT refund agents for outbound passengers

The list of VAT refund documents for outbound passengers according to Form No. 01-4/HT in Appendix I hereof.

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Article 29. Application for refund of excise tax on biological gasoline

1. The application form No. 01a/DNHT enclosed with the Government’s Decree No. 14/2019/ND-CP dated 01/02/2019.

2. Copies of documents issued by competent authorities specifying that the taxpayer is permitted to produce biological gasoline, enclosed with the application for excise tax refund for the first time.

Article 30. Application for tax refund under Double Taxation Agreements and other International Agreements

1. The application for tax refund under a Double Taxation Agreement shall contain:

a) Application form No. 02/HT in Appendix I hereof.

b) Relevant documents, including:

b.1) The residence certificate issued by the tax authority of the country of residence which has been granted consular legalization and specifies the year of residence;

b.2) Copies of the business contract, service contract, agent contract, authorization contract, technology transfer contract or employment contract with the Vietnamese party, certificate of deposit in Vietnam, certificate of capital contribution in the company in Vietnam (on a case-by-case basis) certified by the taxpayer;

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b.4) The authorization letter in case the legal representative is authorized to follow procedures for application of Tax Agreement. In case the legal representative is authorized to apply for tax refund into the account of another entity, consular legalization (if authorized overseas) or notarization (if authorized in Vietnam) is mandatory;

b.5) The list of tax payment documents according to Form No. 02-1/HT in Appendix I hereof.

2. An application for tax refund under other international treaties shall contain:

a) The application form No. 02/HT in Appendix I hereof which is confirmed by the authority that proposed the conclusion of the international treaty.

b) Relevant documents, including:

b.1) Copies of the international treaty;

b.2) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;

b.3) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;

b.4) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax refund under the international treaty. In case the legal representative is authorized to apply for tax refund into the account of another entity, consular legalization (if authorized overseas) or notarization (if authorized in Vietnam) is mandatory;

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Article 31. Applications for refund of input VAT that remains after deduction upon transfer of ownership, conversion of enterprises, consolidation, merger, full division, partial division, bankruptcy or shutdown of enterprises.

1. In case a site inspection has to be carried out at the taxpayer's premises according to Point g Clause 1 Article 110 of the Law on Tax Administration and Chapter VIII of this Circular, the taxpayer is not required to send the application form No. 01/HT in Appendix I hereof.

On the basis of the verdict, settlement decision and other documents, the tax authority shall determine the VAT that remains after deduction and is eligible for refund, and refund it to the taxpayer in accordance with regulations of this Section.

2. In case a site inspection mentioned in Clause 1 of this Article is not required, the taxpayer shall prepare and send application form No. 01/HT in Appendix I hereof to the tax authority.

Article 32. Receiving applications for tax refund

1. Electronic applications

a) The taxpayer shall send the electronic application for tax refund via the information portal of General Department of Taxation or other information portals as prescribed by regulations of law on electronic tax transactions.

b) Electronic applications for tax refund of taxpayers shall be received as prescribed by regulations of law on electronic tax transactions.

c) Within 03 working days from the date written on the receipt note (Form No. 01/TB-HT in Appendix I hereof), the tax authority that processes the tax refund application in accordance with Article 27 of this Circular (hereinafter referred to as "processing authority") shall decide whether to issue a notice of granted application according to Form No. 02/TB-HT in Appendix hereof or notice of rejected application according to Form No. 04/TB-HT in Appendix I hereof via the information portal of General Department of Taxation or other information porters through which the taxpayer submits the electronic tax refund application.

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a) In case the taxpayer submits a physical application at the tax authority, the tax official shall examine the satisfactoriness of the application as per regulations. In case the application is not satisfactory, the tax official shall request the taxpayer to supplement the application. In case the application is satisfactory, the tax official shall send a notice of receipt of the application according to Form No. 01/TB-HT in Appendix I hereof to the taxpayer record the application on the tax administration system.

b) In case the taxpayer sends the physical application by post, the tax official shall append the date stamp on the application and record the application on the tax administration system.

c) Within 03 working days from the day on which the application is received, the tax authority shall decide whether to issue the notice of granted application according to Form No. 02/TB-HT in Appendix hereof (if the application is granted), or the notice of unsatisfactory application according to Form No. 03/TB-HT in Appendix I hereof (for applications sent by post), or the notice of rejected application according to Form No. 04/TB-HT in Appendix I hereof (if the application is rejected).

3. Cancellation of tax refund application

In case the taxpayer wishes to cancel the tax refund application that was sent to the tax authority, the taxpayer shall submit the written request for cancellation of the tax refund application according to Form No. 01/DNHUY in Appendix I hereof. Within 03 working days from the receipt of Form No. 01/DNHUY, the processing shall send the taxpayer a notice of cancelled tax refund application according to Form No. 02/TB-HT in Appendix I hereof and close it on the tax authority's records.

The taxpayer may carry deduct refundable tax from the tax payable on the tax form of the next period from the date of issuance of the notice of cancelled tax refund application if the conditions for declaration, deduction or re-submission of the tax refund application are satisfied.

In case the tax authority has issued the decision on inspection before tax refund, the taxpayer must not send the written request for cancellation of the tax refund application. The processing authority shall carry out the inspection in accordance with Article 110 of the Law on Tax Administration and Chapter VIII of this Circular.

Article 33. Classification of tax refund application

1. A tax refund application shall be subject to inspection before refund in one of the following cases:

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a.1) Tax refund according to VAT laws including:

a.1.1) Refund of VAT on goods and services purchased for the investment project;

a.1.2) Refund of VAT on goods and services purchased for production, sale of goods and services for exports.

a.1.3) Refund of VAT on program/project funded by ODA grant;

a.1.4) Refund of VAT on domestic goods and services purchased with non-ODA grant aid from foreign organizations.

a.2) First refund of excise tax.

a.3) First tax refund under separate contracts or agreements with organizations and individuals in Vietnam according to Double Taxation Agreements and other International Agreement to which the Socialist Republic of Vietnam is a signatory.

b) The application for tax refund is submitted within 02 years from the day on which the taxpayer's was penalized for tax evasion;

In case the taxpayer submits multiple tax refund applications in 02 years, when the taxpayer submits the first application after being penalized for tax evasion, if the tax authority determines that the taxpayer does not understate tax payable or overstate refundable tax according to Article 142 of the Law on Tax Administration, or does not commit tax evasion according to Article 143 of the Law on Tax Administration, the next tax refund applications of the taxpayer will not be subject to inspection before refund. In case the taxpayer declares tax incorrectly in the next tax refund application according to Article 142 or Article 143 of the Law on Tax Administration, these applications will be subject to inspection before refund for 02 years from the day on which penalties for tax evasion are imposed.

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In case the taxpayer mentioned in this Point has to finalize tax for shutdown and has determined refundable tax, the tax authority shall consider refunding tax according to the inspection result instead of classifying the application as being subject to inspection before refund.

d) The tax refund application poses high tax risks according to regulations on risk management in tax administration;

dd) The tax refund application is eligible for tax refund before inspection but the taxpayer fails to provide explanation or supplement the tax refund application before the deadline specified in writing by the tax authority, or the explanation or supplementary documents are not able to prove that the declared tax is correct;

e) The application for refund of VAT on exports or imports that are not paid for via a bank or credit institution as prescribed by law.

2. Tax refund applications that are not in the case specified in Clause 1 of this Article shall be eligible for refund before inspection.

Article 34. Processing tax refund applications

1. Determination of refundable tax

a) In case the refundable tax determined by the tax authority is different from the refund claimed by the taxpayer:

a.1) In case the claimed refund is greater than the refundable tax, the taxpayer will receive the refundable amount.

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b) For tax refund applications eligible for refund before inspection

On the basis of the taxpayer's tax refund application and information about the taxpayer in the database, the tax authority shall inspect the tax refund application at the tax authority in order to determine eligibility for tax refund. To be specific:

b.1) In case the taxpayer is eligible for tax refund, the tax authority shall compare the claimed amount specified in the tax refund application with the tax declaration dossier of the taxpayer. The refundable amount shall be conformable with the Law on Tax Administration and its guiding documents.

b.2) If information is not adequate for determination of the taxpayer's eligibility for tax refund, the tax authority shall send the taxpayer a request for explanation and supplementary documents according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP within 03 working days from the day on which the tax authority receives the tax refund application. In case the taxpayer submits an electronic application, the request shall be sent via the information portal of General Department of Taxation.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.

If the taxpayer fails to provide explanation or supplementary documents by the deadline or the explanation and supplementary documents are not able to prove that the declared tax is correct, the tax authority shall send the taxpayer a notice that the tax refund application is subject to inspection before refund according to Form No. 05/TB-HT in Appendix I hereof within 06 working days from the day on which the tax refund application is received according to Article 32 of this Circular.

The period of time from the issuance date of the request for explanation or supplementary documents to the day the tax authority receives the taxpayer's explanation or supplementary documents shall be excluded from the tax refund application processing time of the tax authority.

c) Cases of inspection before refund:

If the tax authority, while inspecting the tax refund application, determines that the application is eligible for refund, the tax authority shall refund tax to the taxpayer without waiting for the result of verification of the entire tax refund application; in case verification is necessary or the taxpayer is required to provide explanation or supplementary documents, tax shall be refunded when all conditions are satisfied as per regulations.

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d) In case the taxpayer is suspected of tax evasion at a level that is liable to criminal prosecution, the tax authority shall transfer the case to the police authority for handling according to the Criminal Procedure Code.

dd) If the tax authority does not receive any response from the police authority or competent authority after expiration the time limit for tax inspection:

dd.1) In case the tax authority determines that the taxpayer is eligible for refund, the tax authority shall refund tax to the taxpayer without waiting for the result of verification of the entire tax refund application; in case verification is necessary or the taxpayer is required to provide explanation or supplementary documents, tax shall be refunded when all conditions are satisfied as per regulations.

dd.2) The tax authority has to end the post-refund inspection on time. Regarding the refunded tax pending responses from relevant authorities, the tax authority shall specify in the inspection record that the taxpayer's eligibility for tax refund is not final. In case the tax authority determines that the application is not eligible when relevant authorities respond, the tax authority shall issue a refund disgorgement decision according to Form No. 03/QD-THH in Appendix I hereof, impose fines and late payment interest (if any) as per regulations.

2. Determination of tax, late payment interest, fines and other amount payable to state budget that can be offset against refundable tax.

The processing authority shall offset the refundable tax against the unpaid tax, late payment interest, fines and other amounts payable to state budget (hereinafter referred to as "tax debts).

The following tax debts shall be offset (excluding tax debts undergoing cancellation and debts paid in instalment specified in Article 83 and Article 124 of the Law on Tax Administration), including:

a) Tax debts managed by tax authorities on the tax administration system;

b) Tax debts (excluding customs fees and charges) provided by customs authorities according to regulations on information exchange and cooperation between customs authorities and tax authorities;

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d) In case the taxpayer has refundable tax at the headquarters but a dependent unit has tax debt on the tax administration system, the tax authority shall offset them against each other. In case multiple dependent units have tax debts, the tax debt with latest due date shall be offset first.

In case the dependent unit has refundable tax, it shall be offset against the taxpayer's tax debt at the headquarters.

dd) In case the taxpayer request that the tax authority offset part of the remaining refundable tax against tax debt of another taxpayer, the tax authority shall determine the refundable tax and offset it against tax debt of the other taxpayer after offsetting the taxpayer's tax debt in accordance with Points a, b, c, d of this Clause.

e) Tax authorities shall be responsible for tax debts on the tax administration system; customs authorities shall be responsible for information about tax debts on the customs system provided for tax authorities; other agencies shall be responsible for other debts offset against refundable tax by tax authorities.

In case the offset tax debt is higher than the actual tax debt, it will be considered an overpaid amount. The tax authority, customs authority and other agencies shall handle this situation in accordance with of Article 25 of this Circular and relevant laws.

Article 35. Implementation of specialized measures during processing of tax refund applications

1. The customs authority shall be responsible for information about exports and imports on the customs declaration according to customs laws and tax administration laws.

In case the customs declaration is not available on the database provided by the customs authority, the processing authority shall send request relevant customs authorities in writing to provide database as the basis for processing the VAT refund application.

2. On the basis of result of analysis, risk assessment, in order to serve management of VAT refunds, or tax offences or customs offences are suspected during inspection, the tax authority shall provide information about the taxpayer's offences for the customs authority to serve customs supervision and inspection as per regulations.

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Within 05 working days from the receipt of the written request from General Department of Taxation, General Department of Customs shall apply channeling criteria to inspect and supervise exports and imports. In case the request is rejected or there are difficulties, General Department of Customs shall send a written response to General Department of Taxation within this time limit and provide explanation.

3. In case through tax inspection, it is discovered that the taxpayer purchases goods and services from another taxpayer (supplier) that commits tax evasion, the tax authority shall include inspection of the supplier in the inspection plan, or request the supervisory tax authority of the supplier to carry out the inspection and provide information about the supplier compliance to tax laws as the basis for tax refund.

4. In case the taxpayer has payment transactions that are relevant to an organization or individual that has suspicious transactions according to the warning list of the Banking Supervision and Inspection Agency; or the taxpayer's bank transfer confirmations are found to be inadequate or unconformable:

a) The processing authority shall send a written request to the credit institution or payment service provider for information (including account statements) of the payer (or transferor), the beneficiary or their related persons as the basis for VAT refund;

b) The processing authority shall send a written request to the border checkpoint customs authority for information about the cash (in foreign currencies or VND) that is brought into Vietnam through the border checkpoint within 05 working days from the receipt of the request as the basis for refund of VAT on goods exported through road checkpoint as per regulations.

5. In case the tax authority, through inspection during the tax refund process, suspects that the taxpayer has committed violations of law and has transfer the case to the police for investigation, or the taxpayer's accounting books, invoices and documents relevant to the claimed refund have been confiscated by a competent authority, the tax authority shall send a notice of ineligibility for tax refund according to Form No. 04/TB-HT in Appendix I hereof to the taxpayer. The tax authority shall refund tax when upon availability of result or receipt of opinions from the police or competent authorities or when the application is adequate as per regulations.

Article 36. Tax refund decisions

1. The processing authority shall determine the refundable amount, the tax debt to be offset against refundable amount, tax to be paid on behalf of another taxpayer, remaining refundable amount after offsetting, then prepare the refund proposal and draft the decision on tax refund or decision on state budget revenue offsetting (hereinafter referred to as "tax refund decision") according to Form No. 01/QDHT or Form No. 02/QDHT, a Appendix of tax, late payment interest, fines that are offset against refundable amount (if any) according to Form No. 01/PL-BT, the notice of ineligibility for tax refund (if any) according to Form No. 04/TB-HT in Appendix I hereof.

2. The tax authority shall update on the tax administration system information about the tax refund application, including: the tax declaration dossier, tax refund application, tax refund inspection record (if any), post-inspection tax decision (if any), draft tax refund decision, appendix of tax, late payment interest, fines that are offset against refundable amount (if any) or notice of ineligibility for tax refund (if any).

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4. The tax authority (except in the case specified in Clause 3 of this Article) shall issue a tax refund decision according to Form No. 01/QDHT in Appendix I hereof if the taxpayer does not have tax debt, or a tax refund decision according to Form No. 02/QDHT, an appendix of tax, late payment interest and fines to be offset against refundable amount according to From No. 01/PL-BT if the taxpayer still has tax debt or the taxpayer wishes to have the refundable amount offset against the debts and amounts payable by another taxpayer, or a decision to transfer the refundable amount to a bank which is a VAT refund agent according to Article 21 of Circular No. 72/2014/TT-BTC dated 30/5/2014 of the Ministry of Finance, which is amended by Clause 15 Article 1 of Circular No. 92/2019/TT-BTC dated 31/12/2019 of the Ministry of Finance in case tax is refunded to a bank which is a VAT refund agent.

5. The tax authority shall fully update and record the tax refund decision or the decision on tax refund to the bank that is a VAT refund agent to the tax administration system within its issuance date.

Article 37. Issuance of an order for return of state budget revenues or an order for return and offsetting of state budget revenues

1. The tax authority that issued the tax refund decision or decision on tax refund to VAT refund agent shall issue an order for return of state budget revenues or an order for return and offsetting of state budget revenues in accordance with regulations of law on state budget accounting and State Treasury operations

Right after the issuance of the order for return of state budget revenues or an order for return and offsetting of state budget revenues, the tax authority shall send it to the State Treasury electronically; if the order cannot be sent electronically, the tax authority shall send the physical order to the State Treasury for refunding tax to the taxpayer.

2. The State Treasury shall refund tax to the taxpayer within 01 working day from the day on which the order is received.

Article 38. Return of tax refund result

1. The tax authority shall send the notice of ineligibility for tax refund, the tax refund decision or the decision on tax refund to the VAT refund agent to the taxpayer, relevant organizations and agencies via the website of General Department of Taxation within the issuance date of the decision or notice, or within the next working day at the latest.

2. In case the Department of Taxation issues a tax refund decision or a decision on tax refund to the VAT refund agent to a taxpayer under the management of the sub-department of taxation, the Department of Taxation shall send the decision to the sub-department of taxation for monitoring.

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Article 39. Post-refund inspection

1. Tax authorities shall carry out post-refund inspections in accordance with Section 1, Section 2, Section 3 Chapter XIII of the Law on Tax Administration and regulations of law on inspection.

2. When the result of post-refund inspection at the taxpayer's premises is available and if the refunded tax is found to be unconformable, the tax authority shall issue a decision on refund disgorgement according to Form No. 03/QD-THH in Appendix I hereof, impose penalties and late payment interest (if any) as per regulations.

Article 40. Disgorgement of tax refund

1. In case the tax authority or a competent authority, through inspection, discovers that tax is refunded against the regulations, the taxpayer shall return the excess refund and pay late payment interest thereon in accordance with Article 59 of the Law on Tax Administration and Article 21 of this Circular for the period from the day on which State Treasury refunds tax or offsets refundable tax against other state budget revenues under the refund disgorgement decision (Form No. 03/QD-THH in Appendix I hereof), decision or document of the competent authority.

2. If the taxpayer that discovers the unconformable refund themselves shall submit supplementary documents according to Article 47 of the Law on Tax Administration and Article 7 of Decree No. 126/2020/ND-CP ; return the excess refund and pay late payment interest in accordance with Article 59 of the Law on Tax Administration and Article 21 of this Circular for the period from the day on which State Treasury refunds tax or offsets refundable tax against other state budget revenues.

3. In case the taxpayer has received the refund of VAT on exports but the exports are returned by the seller, the taxpayer shall submit supplementary documents according to Article 47 of the Law on Tax Administration and Article 7 of Decree No. 126/2020/ND-CP ; return the VAT refund on the returned goods and pay late payment interest in accordance with Article 59 of the Law on Tax Administration and Article 21 of this Circular for the period from the day on which State Treasury refunds tax or offsets refundable tax against other state budget revenues.

4. The taxpayer may declare deduction of the unconformable refund if conditions for VAT deduction are fully satisfied according to VAT laws from the tax period succeeding the period in which the error is found in the cases specified in Clause 2 of this Article on declare it in the tax declaration dossier of the tax period in which the decision on refund disgorgement is received, or the decision/document of the competent authority mentioned in Clause 1 of this Article.

Section 2. REFUND OF OVERPAYMENTS

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1. Responsibility to receive applications for refund of overpayments:

a) Supervisory tax authorities shall receive and process applications for refund of overpayments (including refund of overpaid CIT; refund of overpaid VAT according to Point b, c Clause 3 Article 13 of this Circular; refund of overpayments upon transfer of ownership, conversion of enterprises, consolidation, merger, full division, partial division, bankruptcy and shutdown of enterprises), except the cases specified in Point b and Point c of this Clause.

b) State budget revenue-managing tax authorities shall receive applications for refund of overpayments and mistaken payments from taxpayers in their area.

c) Tax authorities that receive PIT finalization dossiers from individuals that finalize tax themselves shall receive applications of refund of overpaid PIT.

2. Responsibility to process applications for refund of overpayments:

a) The tax authorities receiving applications for refund of overpayments mentioned in Clause 1 of this Article shall process these applications, whether they are eligible for refund before inspection or not; determine refundable amount of overpaid tax, late payment interest and fines; determine the tax debt, fines and late payment interest to be offset against the refundable amount; issue the tax refund decision or notice of ineligibility for refund (if any); issue the order for return of state budget revenue and send it to the State Treasury for refund of tax to the taxpayers as per regulations.

b) In case the application for refund includes an overpayment in the area of the tax authority of the receiving province, the supervisory tax authority shall cooperate with the tax authority of the receiving province in processing the application according to Point a of this Clause.

b) In case the application for refund of overpayment upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown includes an overpayment in the another area, the supervisory tax authority shall cooperate with the state budget revenue-managing tax authority or the tax authority of the receiving province in processing the application according to Point a of this Clause.

Article 42. Application for refund of overpayments

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a) In case the income payer finalize tax as authorized by the individual, the application shall include:

a.1) The application form No. 01/DNXLNT in Appendix I hereof;

a.2) The authorization letter in case the taxpayer does not apply for tax refund himself/herself, unless the tax agent submits the tax refund application under a contract between the tax agent and the taxpayer;

a.3) The list of tax payment documents according to Form No. 02-1/HT in Appendix I hereof (prepared by the income payer).

b) In case the income earner directly finalizes tax with the tax authority and has overpaid tax on the terminal PIT form, the tax refund application is not required.

The tax authority shall decide whether to refund overpaid tax according to PIT finalization dossier as per regulations.

2. An application for refund of overpayments of other taxes and amounts shall include:

a) The application form No. 01/DNXLNT in Appendix I hereof;

b) The authorization letter in case the taxpayer does not apply for tax refund himself/herself, unless the tax agent submits the tax refund application under a contract between the tax agent and the taxpayer;

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3. c) In case refund upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown where a site inspection at the taxpayer's premises is required according to Point g Clause 1 Article 110 of the Law on Tax Administration and Chapter VIII of this Circular, the taxpayer is not required to
submit the tax refund application as prescribed in this Clause if the inspection verdict or other inspection-related documents shows that the taxpayer has overpaid tax. The tax authority shall complete procedures for refunding the overpaid tax according to the inspection verdict or other inspection-related documents.

Article 43. Receiving applications for refund of overpayments

Applications for refund of overpayments shall be received in accordance with Article 32 of this Circular.

Article 44. Classifying applications for refund of overpayments

1. The applications for refund of overpayments specified in Points b, c, d, dd Clause 1 Article 33 of this Circular are subject to inspection before refund.

2. The applications for refund of overpayments other than those mentioned in Clause 1 of this Article are eligible for refund before inspection.

Article 45. Processing applications for refund of overpayments

1. Determination of refundable amount

a) Point a Clause 1 Article 34 of this Circular shall apply in case the refundable amount determined by the tax authority is different from the amount claimed by the taxpayer.

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On the basis of the taxpayer's refund application and information about the taxpayer's tax obligations and paid tax on the tax administration system, the tax authority shall determine the taxpayer's eligibility for refund and the refundable amount of tax, late payment interest and fines.

b.1) In case the taxpayer is eligible for tax refund, the tax authority shall compare the claimed amount specified in the refund application with the tax declaration dossier of the taxpayer and info about fulfillment of the taxpayer's tax obligations on the tax administration system in order to determine the refundable amount and the time of occurrence of the refundable amount in accordance with tax laws.

b.2) If information is not adequate for determination of the taxpayer's eligibility for refund, the tax authority shall send the taxpayer a request for explanation and supplementary documents according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP within 03 working days from the day on which the tax authority receives the tax refund application. In case the taxpayer submits an electronic application, the request shall be sent via the information portal of General Department of Taxation.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.

If the taxpayer fails to provide explanation or supplementary documents by the deadline or the explanation and supplementary documents are not able to prove that the declared tax is correct, the tax authority shall send the taxpayer a notice that the tax refund application is subject to inspection before refund according to Form No. 05/TB-HT in Appendix I hereof within 06 working days from the day on which the tax refund application is received according to Article 32 of this Circular. The period of time from the issuance date of the request to the day on which the tax authority receives the taxpayer's explanation or supplementary documents shall not be included in the time limit for processing the tax refund application.

c) For tax refund applications subject to inspection before refund

If the tax authority, while inspecting the tax refund application, determines that the application is eligible for refund, the tax authority shall refund tax to the taxpayer without waiting for the result of verification of the entire tax refund application; in case verification is necessary or the taxpayer is required to provide explanation or supplementary documents, tax shall be refunded when all conditions are satisfied as per regulations.

In case the pre-refund inspection record shows that the taxpayer has both refundable tax and unpaid tax, late payment interest or fine, the tax authority shall issue a decision on penalties for tax offences and offset the refundable tax specified in the refund decision (Form No. 02/QD-HT in Appendix I hereof).

d) In case the application for refund includes an overpayment in the provinces to which the state budget revenues are distributed (receiving provinces), the supervisory tax authority shall consolidate the tax obligations and paid tax at the headquarters and these provinces. Within 03 working days from the receipt of the tax refund application, the supervisory tax authority and the tax authority of the receiving province prescribed in Point b Clause 6 Article 3 of this Circular shall compare and confirm the paid tax and tax debts in each receiving province. The tax authorities shall be responsible for the adequacy and accuracy of data on the tax administration system as the basis for refunding tax as per regulations.

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e) In case the application for refund of overpayment upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown includes overpaid tax, late payment interest or fines at a state budget revenue-managing tax authority or tax authority of the receiving province prescribed in Point b Clause 6 Article 3 of this Circular,
within 10 working days from the receipt of the tax refund application, the supervisory tax authority, the state budget revenue-managing tax authority and the tax authority of the receiving province shall compare and confirm the unpaid tax, late payment interest and fines in each area. The tax authorities shall be responsible for the adequacy and accuracy of data on the tax administration system as the basis for refunding tax as per regulations.

g) In case the taxpayer has paid VAT as prescribed in Point b and Point c Clause 3 Article 13 of this Circular or CIT as prescribed in Point b Clause 3 Article 17 of this Circular and still has overpaid tax after offsetting it against tax obligations at the headquarters, the supervisory tax authority shall refund tax to the taxpayer.

2. Tax, fines, late payment interest to be offset against refundable amount shall be determined in accordance with Clause 2 Article 34 of this Circular.

Article 46. Tax refund decision

1. The processing authority shall determine the refundable amount, the tax debt to be offset against refundable amount, tax to be paid on behalf of another taxpayer, remaining refundable amount after offsetting, then prepare the refund proposal and draft the tax refund decision, an appendix of refundable tax, late payment interest and fines according to Form No. 01/PL-HTNT (if any), an appendix of tax, late payment interest and fines to be offset according to Form No. 01/PL-BT (if any), or the notice of ineligibility for tax refund (if any).

2. The tax authority shall fully update on the tax administration system information about the tax refund application, including: the tax declaration dossier, tax refund application, tax refund inspection record (if any), post-inspection tax decision (if any), draft tax refund decision, appendix of refundable tax, late payment interest and fines (if any), appendix of tax, late payment interest, fines to be offset (if any) or notice of ineligibility for tax refund (if any).

3. On the basis of the refundable tax and unpaid tax of the taxpayer, the head of the tax authority shall decide whether to:

a) Issue the tax refund decision according to Form No. 01/QDHT, an appendix of refundable tax, late payment interest and fines according to Form no. 01/PL-HTNT (if any) in Appendix I hereof in case the taxpayer no longer has tax debt; or

b) Issue the tax refund decision according to Form No. 02/QDHT, an appendix of refundable tax, late payment interest and fines according to Form no. 01/PL-HTNT (if any), an appendix of unpaid tax, late payment interest and fines to be offset (if any) in Appendix I hereof in case the taxpayer still has tax debt or wishes to offset the refundable amount against another taxpayer's debts or other amounts payable.

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Article 47. Issuance of an order for return of state budget revenues or an order for return and offsetting of state budget revenues

1. On the basis of the tax refund decision, the tax authority shall issue an order for return of state budget revenues or an order for return and offsetting of state budget revenues in accordance with regulations of law on state budget accounting and State Treasury operations.

Right after the issuance of the order for return of state budget revenues or an order for return and offsetting of state budget revenues, the tax authority shall send it to the State Treasury electronically; if the order cannot be sent electronically, the tax authority shall send the physical order to the State Treasury for refunding tax to the taxpayer.

The State Treasury shall refund tax to the taxpayer by the deadline according to regulations on State Treasury-related administrative procedures.

2. In case of refund of allocated revenues (except the case specified in Clause 5 of this Article, the supervisory tax authority of the taxpayer's headquarters shall determine the refundable amount in each province where state budget revenue has been collected, the amount to be offset in each province where revenue is allocated, prepare and send an order for return of state budget revenues or an order for return and offsetting of state budget revenues to State Treasury.

The State Treasury shall pay the taxpayer according to the order for return of state budget revenues or order for return and offsetting of state budget revenues issued by the tax authority, record the refunded amounts in its province, transfer documents to the State Treasury of the provinces where state budget revenue has been collected and where state budget revenue is allocated.

3. In case the refund of overpayment upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown includes a refundable amount at the state budget revenue-managing tax authority or tax authority of the receiving province, the supervisory tax authority shall determine the refundable amount in each province where state budget revenue has been collected and the amount to be offset in each province where state budget revenue is allocated. The State Treasury of each province shall refund the amount in its province and transfer documents to the State Treasury of the provinces where state budget revenue has been collected and where state budget revenue is allocated.

4. State Treasury shall pay the taxpayer according to the order for return of state budget revenues or order for return and offsetting of state budget revenues issued by the tax authority, record the refunded amounts if its province, transfer docs to the State Treasury of the provinces where state budget revenue has been collected and where state budget revenue is allocated.

5. In case of an application for refund of VAT or CIT of the taxpayer specified in Point g Clause 1 Article 45 of this Circular, the supervisory tax authority shall issue an order for return of state budget revenues or order for return and offsetting of state budget revenues and send it to the State Treasury for execution and transfer documents to the State Treasury of the provinces where state budget revenues are offset for recording.

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1. The tax authority shall send the notice of ineligibility for tax refund, the tax refund decision, the appendix of refundable tax, late payment interest and finds according to Form No. 01/PL-HTNT (if any) or Form No. 01/PL-HNTKBT to the taxpayer and relevant organizations via the website of General Department of Taxation within the day from the issuance date of the decision or notice.

In case the taxpayer does not have an account for electronic transaction with the tax authority, tax authority shall send the result to the single-window department of the tax authority if the application is submitted in person or by post.

2. In case the taxpayer has refundable amounts in multiple administrative divisions, the supervisory tax authority shall send the tax refund decision, the Appendix of refundable tax, late payment interest and fines to the state budget revenue-managing tax authority, the tax authority of the receiving province for monitoring and recording.

3. In case the application for refund of overpayment upon ownership transfer, enterprise conversion, merger, consolidation, division, bankruptcy, dissolution, shutdown includes a refundable amount at a state budget revenue-managing tax authority or tax authority of the receiving province, the supervisory tax authority shall send the notice of ineligibility for refund or the tax refund decision to the state budget revenue-managing tax authority or the tax authority of the receiving province.

Article 49. Post-refund inspection

Post-refund inspection shall be carried out in accordance with Article 39 of this Circular.

Article 50. Disgorgement of tax refund

In case the taxpayer, the tax authority or a competent authority, through inspection, discovers that tax is refunded against the law, follow the instructions in Clause 1 and Clause 2 Article 40 of this Circular.

Chapter VI

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Article 51. Procedures, documentation and the cases in which taxpayers determine tax eligible for exemption or reduction themselves

1. Taxpayers may determine tax eligible for exemption or reduction themselves in the following cases:

a) CIT: the taxpayer is eligible for incentives including preferential tax rates, duration of tax exemption or reduction, and tax-free income according to CIT laws;

b) Resource royalty: Natural fishing is exempted from resource royalty; extraction of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use is exempted from resource royalty; extraction of natural water for hydropower production by households and individuals for domestic use; use of allocated or leased land; extraction of dirt for leveling, construction of military works, dikes;

c) Licensing fees: Cases of licensing fee exemption are prescribed in Article 3 of the Government’s Decree No. 139/2016/ND-CP dated 04/10/2016, Clause 1 Article 1 of the Government’s Decree No. 22/2020/ND-CP dated 24/02/2020 on amendments to Decree No. 139/2016/ND-CP .

d) PIT: Any individual earning income from salary or remuneration and has the tax payable after annual finalization of 50.000 VND or lower;

dd) In other cases, the taxpayer shall determine the amount of tax eligible for exemption or reduction in the tax declaration dossier or application for tax exemption or tax reduction and send it to the supervisory tax authority or the state budget revenue-managing tax authority, except the cases specified in Clause 1 Article 52 of this Circular.

2. Procedures and documentation for tax exemption and tax reduction:

a) Regarding CIT mentioned in Point a Clause 1 of this Article:

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a.2) The Appendix of CIT eligible for incentives;

a.3) Documents relevant to the determination of tax eligible for exemption or reduction.

b) Regarding resource royalty mentioned in Point b Clause 1 of this Article:

b.1) Organizations and individuals are not required to prepare monthly resource royalty returns and finalize resource royalty annually.

b.2) Procedures for exemption of resource royalty on extraction of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use by individuals:

The application form No. 06/MGTH in Appendix I hereof which must be certified by the People’s Committee of the commune where the individual resides. This document shall be sent 01 time before extraction to the sub-department of taxation responsible for the area in which the individual resides.

b.3) Procedures for exemption of resource royalty on natural water used for hydropower production for domestic use by households and individuals:

The application form No. 06/MGTH in Appendix I hereof enclosed with the description of the equipment for hydropower production serving domestic use which must be certified by the People’s Committee of the commune where the individual resides. This document shall be sent 01 time before extraction to the supervisory tax authority of the area where water is used.

b.4) Procedures for exemption of resource royalty on allocated or leased land; extraction of dirt for leveling, construction of military works, dikes

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c) The aforementioned procedures do not apply to natural fishing and extraction of natural water by households and individuals for domestic use, which is eligible for resource royalty exemption, and the cases in which the taxpayer determines the resource royalty eligible for exemption or reduction specified in Point c and Point d Clause 1 of this Article.

Article 52. Procedures, documentation and the cases in which tax authorities issue notices and decisions on tax exemption or tax reduction

1. The tax authority shall issue a notice or decision on tax exemption or tax reduction in the following cases:

a) Exemption of PIT on the incomes prescribed in Clauses 1, 2, 3, 4, 5, 6 Article 4 of the Law on Personal Income Tax;

b) Reduction of tax payable by individuals, household businesses and individual businesses facing difficulties due to natural disasters, conflagrations, accidents, fatal diseases that affect their ability to pay tax;

c) Reduction of excise tax payable by taxpayers that produce goods subject to excise tax and are facing difficulties due to natural disasters, conflagrations, accidents according to regulations of law on excise tax;

d) Exemption, reduction of resource royalty payable by taxpayers that are affected by natural disasters, conflagration or accidents that cause damage to the resources on which resource royalty is paid;

dd) Exemption and reduction of non-agricultural land use tax:

e) Exemption and reduction of non-agricultural land use tax shall be granted in accordance with regulations of the Law on Use of Non-agricultural Land and the National Assembly’s Resolutions;

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h) Exemption of registration fees.

2. Procedures and documentation of tax exemption and tax reduction in the cases specified in Clause 1 of this Article shall comply with Articles 53 through 61 of this Circular

Article 53. Procedures and documentation for tax exemption in the cases mentioned in Point a Clause 1 Article 52 of this Circular

1. In case of transfer, inheritance, gifting of real estate (including off-the-plan housing, off-the-plan construction works, construction works and housing that have been transferred and put into operation by project owners but have not been granted certificates of LUR and ownership of property on land according to housing laws and real estate business laws) between spouses, biological parents and children, adoptive parents and adopted children, parents-in-law and children-in-law, grandparents and grandchildren, siblings. The tax exemption application shall include: the application form No. 03/BDS-TNCN in Appendix II hereof and documents proving eligibility for tax exemption on a case-by-case basis. To be specific:

a) Regarding transfer, inheritance, gifting of real estate between two spouses, one of the following documents is required: copy of the family register, copy of the marriage certificate, court decision on divorce, remarriage (in case of division of a house due to divorce, consolidation of ownership due to remarriage).

b) Regarding transfer, inheritance, gifting of real estate between a biological parent and biological child, one of the following documents is required: copy of the family register (if they share the same family register) or copy of the birth certificate. In case of an illegitimate child, it is required to have copies of the decision on parental recognition issued by a competent authority.

c) Regarding transfer, inheritance, gifting of real estate between an adoptive parent and an adopted child, one of the following documents is required: copy of the family register (if they share the same family register) or copy of the decision on recognition of adoption issued by a competent authority.

d) Regarding transfer, inheritance, gifting of real estate between a paternal grandparent and a grandchild, the following documents are required: copy of the birth certificate of the grandchild, copy of the birth certificate of the grandchild's biological father; or copy of the family register showing the relationship between the grandparent and the grandchild; or other documents showing the relationship between the grandparent and the grandchild certified by competent authorities.

dd) Regarding transfer, inheritance, gifting of real estate between a maternal grandparent and a grandchild, the following documents are required: copy of the birth certificate of the grandchild, copy of the birth certificate of the grandchild's biological mother; or copy of the family register showing the relationship between the grandparent and the grandchild; or other documents showing the relationship between the grandparent and the grandchild certified by competent authorities.

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g) Regarding transfer, inheritance, gifting of real estate between two a parent-in-law and a child-in-law, the following documents are required: copy of the family register showing their relationship; or copy of the birth certificate and marriage certificate of the child-in-law.

h) In case the transfer, inheritance, gifting of real estate is eligible for tax exemption mentioned in Clause 1 of this Article but the transferor or the transferee does not have a birth certificate of family register, it is mandatory to have confirmation of a competent authority of the relationship between the transferor and the transferee as the basis for determination of income eligible for tax exemption.

2. In case the State allocates land to an individual free of charge or grants land levy reduction as prescribed by law, the application shall include:

Copy of the decision on land allocation issued by the competent authority.

3. In case of relocation of agricultural land granted by the State for production among households and individuals, the application shall include: Written agreement or contract on relocation between the parties which is certified by a competent authority.

Copies of the documents in case of real estate transfer and relocation of agriculture land mentioned in Clause 1, Clause 2 and Clause 3 must be notarized or authenticated by competent authorities.

4. In case the transferring individual only has one house or one piece of residential land in Vietnam and it is eligible for PIT exemption, the application shall include:

The transferring individual shall submit the tax declaration dossier according to Point 9.3 of Appendix I of Decree No. 126/2020/ND-CP. On the tax return form No. 03/BDS-TNCN in Appendix II hereof, the individual shall declare the income eligible for PIT exemption according to regulations of law on sole house or piece of land and take legal responsibility for this declaration.

Article 54. Procedures and documentation for tax reduction in the cases mentioned in Point b Clause 1 Article 52 of this Circular

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a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof. Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

c) In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law;

d) In case of damage to soil or crops, the finance authority shall assess the damage;

dd) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

e) Documents on payments for the costs of the conflagration or disaster recovery;

g) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

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c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident;

dd) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

3. In case the taxpayer is having a fatal disease, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copies of the medical record or medial record summary or health record as prescribed by regulations of law on medical examination and treatment;

c) Documents proving the cost of medical examination and treatment issued by health authorities; or invoices for purchase of medicines and the doctors' prescriptions;

d) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

Article 55. Procedures and documentation for reduction of excise tax cases mentioned in Point b Clause 1 Article 52 of this Circular

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a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster occurred according to Form No. 02/MGTH in Appendix I hereof;

Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

c) The financial statement (if the taxpayer is an enterprise) enclosed with the analysis of damage and loss.

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

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Article 56. Procedures and documentation for exemption and reduction of resource royalty mentioned in Point d Clause 1 Article 52 of this Circular

1. In case of exemption or reduction of resource royalty due to a natural disaster or conflagration that causes damage to the resources on which resource royalty is paid, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof.

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof.

Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

c) In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

2. In case of exemption, reduction of resource royalty due to an accident that causes damage to the resources on which resource royalty is paid, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

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d) Documents on payments for the costs of the accident.

Article 57. Procedures and documentation for exemption and reduction of non-agricultural land use tax mentioned in Point d Clause 1 Article 52 of this Circular

1. In case of exemption of reduction of annual non-agricultural land use tax payable by a household or individual which is not exceeding 50.000 VND, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copies of documents relevant to the land plot on which tax is imposed, such as, the LUR Certificate, land allocation decision, land lease decision or contract, decision to permit land repurposing;

c) Documents of documents proving eligibility for exemption or reduction of non-agricultural land use tax.

The head of the tax authority responsible for the area where the land plot is location shall, on the basis of the application for tax exemption/reduction specified in this Clause, determine the amount of non-agricultural land use tax eligible to exemption or reduction and decide whether to grant exemption or decision.

In the cases specified in Clause 4, Clause 5, Clause 6 Article 9 and Clause 2, Clause 3 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a common decision according to the list of eligible taxpayers compiled by the People’s Committee of the commune. Annually, the People’s Committee of the commune shall review and send the list of taxpayers eligible for tax exemption or reduction to the tax authority.

In the cases specified in Clause 9 Article 9 and Clause 4 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a decision on tax exemption or reduction according to application submitted by the taxpayer and confirmation of the People’s Committee of the commune where the land plot is located.

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Article 58. Procedures and documentation for exemption and reduction of agricultural land use tax mentioned in Point e Clause 1 Article 52 of this Circular

1. In case the taxpayer is facing difficulties due to a natural disaster or conflagration, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof;

c) The financial statement (if the taxpayer is an enterprise) enclosed with the analysis of damage and loss.

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

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3. In the cases of exemption or reduction of agricultural land use tax prescribed by the Law on Agricultural land use tax and its guiding documents, the Law on Agricultural land use tax and its guiding documents shall apply.

4. In the cases of exemption of agricultural land use tax prescribed by the National Assembly’s Resolutions, these Resolutions and their guiding documents shall apply.

Article 59. Procedures and documentation for exemption and reduction of land rents and water surface rents mentioned in Point g Clause 1 Article 52 of this Circular

1. An application for exemption of land rents and water surface rents during capital construction period shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

2. An application for exemption or reduction of land rents/water surface rents according to investment laws shall contain:

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b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws, or the taxpayer is currently leasing the piece of land that was initially allocated by the State without collecting land levies, or the piece of land leased out by the State to the taxpayer is now eligible for exemption or reduction of land rents);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

3. An application for exemption or reduction of land rents/water surface rents payable by a cooperative shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

4. An application for exemption or reduction of land rents/water surface rents that are not relevant to new land lease according to regulations of the Government shall contain:

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b) Copy of the decision on land or water surface lease issued by the competent authority;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

5. An application for exemption of land rents/water surface rents payable by a farmer household, member of an agricultural cooperative according to regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on lease of land/water surface or the contract for lease of land/water surface according to land laws;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

6. An application for exemption of land rents and water surface rents during business suspension because of a force majeure event shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Written confirmation issued by the investment registration authority about the suspension period of the project or a written confirmation issued by a competent authority;

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7. In case the investor executes a project for construction of housing for lease to workers on a piece of land leased out by the enterprise operating the infrastructure of an industrial zone or industrial complex (hereinafter referred to as "infrastructure-operating enterprise"), the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof prepared by the infrastructure-operating enterprise requesting exemption of rents for the area of land leased out to the investor in the worker housing project;

b) The application form No. 01/MGTH in Appendix I hereof prepared by the investor in the worker housing project which leases land from the infrastructure-operating enterprise;

c) Copies of the worker housing project which must be prepared, appraised and approved in accordance with investment and housing laws;

d) Copy of decision to approve the worker housing project as prescribed by law;

dd) Copy of the land lease contract between the investor in the worker housing project and the infrastructure-operating enterprise.

8. An application for exemption or reduction of rents for land for construction of a scientific research facility shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of High Technology Enterprise, Science and Technology Enterprise or Science and Technology Organization;

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9. An application for exemption or reduction of land rents according to other regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws, or the State initially allocates land to the taxpayer without collecting land levy and the taxpayer is currently leasing the piece of land, or the taxpayer is leasing land from the State and is eligible for exemption or reduction of land rents);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land lease issued by the competent authority;

dd) Copies of documents proving the eligibility for exemption or reduction of land rents.

10. An application for reduction of rent for land used for agricultural production, forestry, aquaculture or salt production which incurring loss due to a natural disaster or conflagration shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof;

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In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

c) Copy of the decision on land lease issued by the competent authority.

Article 60. Procedures and documentation for exemption and reduction of land levies mentioned in Point g Clause 1 Article 52 of this Circular

1. Regarding land within the limit on homestead land allocated to people with meritorious services to the revolution:

An application for exemption or reduction of land levy within the limit on allocation of homestead land when land is used for execution of policies on housing or homestead land for people with meritorious services to the revolution shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Documents proving the eligibility for land levy exemption or reduction according to regulations of law on people with meritorious services to the revolution;

c) The decision or document on exemption or reduction of land levy issued by the People’s Committee of the province or an agency authorized by the People’s Committee of the province.

2. An application for exemption of land levy within the limit on homestead land allocation for poor households, ethnic minority households in extremely disadvantaged areas, bordering areas, islands according to the lists of communes issued by competent authorities; an application for reduction of land levy within the limit on homestead land allocation for poor households, ethnic minority households in extremely disadvantaged areas, bordering areas, islands shall include:

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b) For ethnic minority households, the family register (or confirmation of the People’s Committee of the commune if case the family register is not available);

c) For poor households, family register showing permanent residence in the homestead land on which land levy is reduced or exempted and confirmation of poor household issued by a competent authority according to regulations of the Ministry of Labor, War Invalid and Social Affairs.

3. An application for exemption of land levy within the limit on homestead land allocation upon issuance of the first land use right certificate due to conversion of non-homestead land which is the result of household division in an extremely disadvantaged areas, ethnic minority areas and mountainous areas shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Documents issued by competent authorities confirming repurposing of land from non-homestead land to homestead land due to household division;

c) Authenticated copy of the family register of if the applicant is an ethnic minority household or poor household, or confirmation of the People’s Committee of the commune if the family register is not available; a poor household shall have confirmation of poor household according to regulations of the Ministry of Labor, War Invalid and Social Affairs.

4. An application for exemption of land levy on the area of land assigned within the limit on homestead land allocation to households in fish villages, people living on rivers, lagoons and are relocated under planning and projects approved by competent authorities shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land allocation issued by the competent authority.

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5. An application for exemption of land levy on the area of land assigned within the limit on homestead land allocation for relocation or allocation in households and individuals in flooded areas under projects approved by competent authorities shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land allocation for relocation issued by the competent authority;

c) Copies of project execution documents issued by competent authorities.

6. An application for exemption or reduction of land levy of private investment projects in the public sector before the effective date of the 2013's Law on Land shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land allocation for project execution issued by the competent authority.

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a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines (unless the taxpayer is not required to obtain the Investment License or Certificate of Investment Registration according to investment laws);

d) Copy of the decision on land allocation for project execution issued by the competent authority.

8. Applications for land levy exemption for social housing projects:

a) An application for land levy exemption for a social housing project prescribed in Clause 1 Article 53 of the 2014's Law on Housing shall contain:

a.1) The application form No. 01/MGTH in Appendix I hereof;

a.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

a.3) Copy of the decision on land allocation issued by the competent authority.

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b.1) The application form No. 01/MGTH in Appendix I hereof;

b.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

b.3) Copy of the decision on land allocation issued by the competent authority;

b.4) The enterprise's or cooperative's commitment to not collect rents exceeding the maximum limits set by the People’s Committee of the province according to housing laws.

c) An application for land levy exemption for a social housing project for lease to internal employees prescribed in Clause 2 Article 53 of the 2014's Law on Housing shall contain:

c.1) The application form No. 01/MGTH in Appendix I hereof;

c.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

c.3) Copy of the decision on land allocation issued by the competent authority;

c.4) Copy of the list of tenants who are employees of the enterprise or cooperative, confirmed by a competent authority according to housing laws;

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d) An application for land levy exemption for a social housing project prescribed in Clause 3 Article 53 of the 2014's Law on Housing shall contain:

d.1) The application form No. 01/MGTH in Appendix I hereof;

d.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

d.3) Copies of documents issued by land authorities certifying lawful homestead land are of the investor for construction of social housing according to social housing laws.

9. An application for land levy exemption in other cases according to decisions of the Prime Minister shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws); or the Certificate of Science and Technology Enterprise if the applicant is a science and technology enterprise;

c) Copy of the decision on investment guidelines (unless the taxpayer is not required to obtain the Investment License or Certificate of Investment Registration according to investment laws).

Article 61. Documents proving ownership of property in the application for registration fee exemption

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2. Regarding land use for community purposes of a religious organization that is recognized or permitted for operation by the State: documents proving that the religious organization is permitted operation by the State.

3. Regarding houses, land, special property, property serving defense and security: decisions of competent authority on allocation or purchase of property; or confirmation of polices authorities or defense authorities of property serving defense or security.

4. Regarding houses and land (property) provided as compensation or for relocation:

a) The decision on expropriation of the old property and allocation of the new property issued by a competent authority.

b) The certificate of LUR and ownership of property on land of the person whose LUR is expropriated; the certificate must be issued by a competent authority and does not contain financial obligations.

In case the certificate is not issued or lost even though registration fee has been fully paid: documents proving payment of registration fee of the owner of the property expropriated by the State, or confirmation of the authority responsible for management of the property-related documents, or the decision on registration fee exemption issued by a competent authority.

c) Invoices or the lawful contract for LUR transfer or house sale enclosed with original copies of documents proving the receipt of compensation provided by the expropriating authority (in case of monetary compensation).

5. In case of replacement of the certificate of LUR and ownership of property on land: documents proving the replacement.

6. Regarding assets of an enterprise that has been equitized and become a joint stock company:

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b) A list of assets transferred from the enterprise to the joint stock company (in case of partial equitization, a decision on transfer of the enterprise's assets) or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets, including the assets on which registration fee is charged.

7. Regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger:

a) Documents proving the asset owner is a member of that organization (decision on establishment of the organization or charter of the organization which includes the name of the member that contributes the assets, or documents proving capital contribution in the form of assets; or the Certificate of Business Registration that contains the member's name and documents proving the capital contribution in the form of assets).

b) The decision on full division, partial division, consolidation or merger and distribution of assets among contributing members.

c) Documents proving registration fee payment (if registration fee is payable); or the registration fee declaration which specifies that registration fee is exempted (if registration fee is exempted); or the registration fee notice issue by the tax authority of the transferor; or the certificate of right to ownership/enjoyment of property in the name of the contributor (if registration fee is declared by the organization to which capital is contributed); or the certificate of right to ownership/enjoyment of property in the name of the dissolved organization (if registration fee is declared by individuals to which the property is distributed).

d) The business cooperation contract (in case of capital contribution), or the decision on distribution of assets by recording increases and decreases in capital issued by a competent authority (in case of circulation of assets among subsidiaries or within a unit).

8. For gratuitous houses, solidarity houses, humanitarian houses: documents proving transfer of LUR and house ownership between the donor and the beneficiary.

9. Regarding finance lease assets:

a) The finance lease contract between the lessor and the lessee in accordance with finance lease laws.

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c) Certificates of right to ownership, right to enjoyment of assets of the finance lease company.

10. Regarding bodywork, chassis, engines that have to be replaced and re-register within warranty period:

a) The warranty document.

b) Documents about provision of the replacing asset and withdrawal of the replaced asset provided by the seller for the buyer.

11. For proving family relationship, one of the following documents: family register, birth certificate, adoption certificate issued by a competent authority, or relationship confirmation issued by a competent authority.

12. In case a motor vehicle has been registered and is issued with a military license plate by the Ministry of National Defense, and then repurposed for business operation due conversion of a state-owned enterprise into a joint stock company or re-arrangement as prescribed by law:

a) The decision of the Chief of the General Staff on use of the vehicle for military purposes.

b) The decision of competent authority on equitization of the enterprise or re-arrangement of the state-owned enterprise.

c) A list of repurposed military vehicles transferred from the enterprise to the joint stock company or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets as per regulations.

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On the certificate of technical safety and environmental safety issued by Vietnam Register, write:

a) For “Tàu chở khách tốc độ cao (tàu khách cao tốc)” ("high-speed passenger train"):

a.1) In “công dụng” box: write “tàu khách” ("passenger train").

a.2) In the section "Chứng nhận phương tiện có đặc tính kỹ thuật và ngăn ngừa ô nhiễm được ghi trong giấy chứng nhận này có trạng thái kỹ thuật thỏa mãn các yêu cầu của quy phạm, quy định hiện hành và được trao cấp", write: VRH HSC; VRM HSC; or in "Khả năng khai thác", write 30 km/h or more.

b) For container train, write " chở công-ten-nơ" ("container transport") in purpose section.

Article 62. Application for tax exemption or reduction under Double Taxation Agreements

1. For foreign contractors:

In addition to the tax declaration dossier, the foreign contractor shall also prepare an application for tax exemption or reduction under the Double Taxation Agreement.

a) In case the credit-invoice method is applied:

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a.1.1) The application form No. 01/HTQT in Appendix I hereof;

a.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

a.1.3) Copies of the contract with the Vietnamese and foreign parties certified by the taxpayer;

a.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

a.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

a.3) After finalizing CIT, the taxpayer shall send the residence certificate that is granted consular legalization in the tax year and confirmation of contract execution provided by the contracting parties together with the CIT finalization form.

b) In case direct method is applied:

b.1) For operating activities and other incomes:

b.1.1) Within 15 days before the deadline for tax declaration, the foreign contractor or the Vietnamese party that signs the contract or pays income (hereinafter referred to as "Vietnamese party") to the foreign contractor shall send the supervisory tax authority of the Vietnamese party the application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

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b.1.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

b.1.1.3) Copies of the contract with the organizations and individuals in individual certified by the taxpayer;

b.1.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b.1.2) In case of securities trade without a contract, the taxpayer shall submit the certificate of depository account for shares or bonds certified by the depository bank or the securities company according to Form No. 01/TNKDCK in Appendix I hereof.

b.1.3) Regarding income from capital transfer: The taxpayer shall also submit a copy (bearing the taxpayer's certification) of the capital transfer contract, copy (bearing the taxpayer's certification) of the investment certificate of the Vietnamese company to which the foreign investor contribute capital.

b.1.4) In case the foreign governmental authority earns income eligible for tax exemption according to the loan interest clauses of the Double Taxation Agreement, the taxpayer shall submit a copy (bearing the taxpayer's certification) of the loan contract between the foreign governmental authority and the organization or individual in Vietnam.

b.1.5) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new business contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

b.1.6) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the foreign contractor shall send the consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country in which the taxpayer resides in the tax year to the Vietnamese party. Within 03 working days from the receipt of the residence certificate, the Vietnamese party shall submit it to the tax authority.

b.1.6) In case the residence certificate is still unavailable, the foreign contractor shall make a commitment to send the consular legalized original copy (or authenticated copy) of the residence certificate in the quarter succeeding the end of the tax year.

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b.2.1) Within 15 days before operation of the flight market or before the first tax period of the year, whichever comes first, the office in Vietnam of the foreign airline shall send the tax authority an application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

b.2.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.2.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

b.2.1.3) Copy of the flight permit which is issued by Civil Aviation Administration of Vietnam in accordance with the Law on Civil aviation and certified by the taxpayer;

b.2.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b.2.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send the copy of the flight permit.

b.2.3) Within 15 days before the termination of the employment contract in Vietnam or the end of the tax, whichever comes first, the office in Vietnam of the foreign airline shall send the consular legalized residence certificate and the statement of income from international transport in case tickets are sold in Vietnam according to Form No. 01-1/HKNN or Form No. 01-2/HKNN to the tax authority. These are the basis for grant of exemption or reduction of CIT on international transport by the foreign airliner.

b.3) For foreign transport companies

b.3.1) Upon tax finalization, the foreign transport company or agent thereof shall send the tax authority an application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

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b.3.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the foreign transport company's home country in the tax year preceding the year in which the application is submitted. The copy must be consular legalized.

b.3.2) The agent or representative office of the foreign transport company shall retain documents in accordance with the Law on Accounting, its elaborating Decrees and the Law on Maritime; present them when requested by tax authorities.

b.3.3) In case the foreign transport company or its agent authorizes a legal representative to follow procedures for application of the Double Taxation Agreement, which shall contain, the original authorization letter shall be included.

b.3.4) At the end of the year, the foreign transport company or its agent shall send the tax authority the residence certificate of the company in the year, which must be consular legalized.

b.3.5) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the foreign transport company or its agent only needs to notifications of changes in Form No. 01/HTQT of the previous year and provide supporting documents.

b.3.6) In case the foreign transport company has agents in multiple provinces of Vietnam or the agent of the foreign transport company has branches or representative offices (hereinafter referred to as "branches") in multiple provinces of Vietnam, the foreign transport company or its agent shall submit the consular legalized original copy (or certified copy) of the residence certificate to the Department of Taxation of the province where the agent is headquartered, send consular legalized copies of the residence certificates to the Departments of Taxation of the provinces where the branches are located and specify where the original copy (or certified copy) is submitted in the written request for tax exemption or tax reduction under the Double Taxation Agreement.

b.4) Foreign reinsurers

The foreign reinsurer shall directly submit the application for Double Taxation Agreement application in each year to all reinsurance contracts that have been concluded or will be concluded in the year. The foreign reinsurer may authorize tax agents, representative offices in Vietnam or a Vietnamese reinsurer to submit the application, in which case the foreign reinsurer shall submit 02 applications, including a draft application and an official application. To be specific:

b.4.1) Draft application: 05 days before the date of conclusion of the contract or 05 days after execution of the contract; 05 days before payment, whichever comes first, the foreign reinsurer shall submit to the tax authority the draft application together with relevant documents. The foreign reinsurer that has a representative office in Vietnam shall submit the application at the Department of Taxation of the province where the representative office is located. In case the foreign reinsurer does not have a representative office in Vietnam:

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b.4.1.2) In case the foreign reinsurer authorizes a legal representative in Vietnam (tax agent, audit company or the first Vietnamese reinsurer that concludes the contract) to submit the application, it shall be submitted to the Department of Taxation of the province where the legal representative registers to pay tax.

b.4.1.3) The draft application shall include: The application form No. 01/TBH-TB in Appendix I hereof; consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the draft application is submitted; a list of reinsurance contracts that have been or are expected to be concluded according to Form No. 01-1/TBH-TB in Appendix I hereof, the authorization letter in case the taxpayer authorizes a legal representative to follow procedures for application or the Double Taxation Agreement.

b.4.2) An official application shall contain: Within the first quarter of the next year, the foreign reinsurer shall submit the official application and relevant documents to the tax authority together in the same manner as the submission of the draft application.

The official application shall include: The application form No. 02/TBH-TB in Appendix I hereof; original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence which is consular legalized in the same year; copies of reinsurance contracts that are executed in the year (including the contracts in the plan and the contracts that are not in the plan sent to the tax authority) but have not been sent to the tax authority; the list of contracts according to Form No. 02-1/TBH-TB in Appendix I hereof.
When submitting the official application, the taxpayer shall classify the contracts and send a list of contracts that are sorted by type (under certain criteria); each type of contract shall have a copy certified by the taxpayer for use as a model contract. The taxpayer shall be responsible for this; The authorization letter in case the taxpayer authorizes a legal representative to follow procedures for application or the Double Taxation Agreement.

c) In case combined method is applied:

c.1) Within 15 days before the deadline for tax declaration, the foreign contractor shall submit the application to the tax authority that granted taxpayer registration. The application shall contain:

c.1.1) The application form No. 01/ HTQT in Appendix I hereof;

c.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

c.1.3) Copies of the contract with the organizations and individuals in individual certified by the taxpayer;

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c.2) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new business contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

c.3) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the foreign contractor shall send the residence certificate that is consular legalized in the same tax year to the tax authority where taxpayer registration is granted.

c.4) In case the residence certificate is still unavailable, the foreign contractor shall make a commitment to send the consular legalized residence certificate in the quarter succeeding the end of the tax year.

2. For foreign individuals:

a) Regarding individuals who are foreign residents, earns income from salaries, remunerations, business operation, capital investment, copyright, real estate transfer, capital transfer, securities transfer, independence practice and other incomes and pays tax via the Vietnamese party:

a.1) Within 15 days before execution of the contract with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

a.1.1) The application form No. 01/HTQT in Appendix I hereof;

a.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

a.1.3) Copies of the employment contract with the overseas employer bearing the individual's signature (if any);

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a.1.5) Copies of the passport used for entry into Vietnam bearing the individual's signature;

a.1.6) Copies of the business registration certificate or practice certificate, tax registration certificate issued by the country of residence if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

a.1.7) Copies of the business registration certificate or practice certificate issued by Vietnamese authorities (required by Vietnam's law) if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

a.1.8) Copies of the contract with the Vietnamese organizations and individuals bearing the taxpayer's signature. To be specific:

a.1.8.1) In case of real estate transfer: copies of the real estate transfer contract.

a.1.8.2) In case of capital transfer: copies of the capital transfer contract; investment certificate of the Vietnamese company to which the foreign investor contribute capital. The copies must bear the taxpayer's signature.

a.1.8.3) In case of securities transfer: Copies of the securities trade contract. In case securities are traded without a contract, the taxpayer shall submit the certificate of depository account for shares or bonds certified by the depository bank or the securities company according to Form No. 01/TNKDCK in Appendix I hereof.

a.1.9) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

a.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new employment contracts with Vietnamese and foreign organizations and individuals (if any).

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a.4) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

a.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead.

a.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

b) Regarding athletes and artists who are foreign residents and earn income from art performance or sport activities in Vietnam:

b.1) Within 15 days before execution of the contract (or the art/sport exchange program) with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

b.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

b.1.3) A certificate issued by the Vietnamese representative authority in the art/sport exchange program regarding the activities and the income to be granted tax exemption under the Double Taxation Agreement;

b.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

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b.3) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

b.4) In case there is not employment contract with the overseas employer or with the Vietnamese employer, the taxpayer may submit the designation letter or any document that is equivalent to an employment contract to the tax authority.

b.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead. The individual shall make a declaration and take responsibility for the unavailability of the residence certificate in the written request for tax exemption or reduction under the Double Taxation Agreement.

b.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

c) Regarding individuals who are foreign residents, whose incomes are earned from salaries, remunerations, business operation, receipt of inheritance, gift in Vietnam, paid by overseas organizations and individuals (including non-resident individual earning income in Vietnam but receiving income overseas)

c.1) On the date of submission of the first tax declaration dossier, the individual who is a foreign resident shall directly or authorize another entity in Vietnam to submit the application for tax exemption or reduction under the Double Taxation Agreement to the Department of Taxation of the province in which the individual works or does business. The application shall contain:

c.1.1) The application form No. 01/HTQT in Appendix I hereof;

c.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

c.1.3) A copy of the employment contract or legal documents proving origin of the income or the right to receive the inheritance or the gift, or copies of the business contracts with Vietnam organizations and individuals (if income is earned from business operation) bearing the individual's signature;

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c.1.5) Copies of the business registration certificate or practice certificate, tax registration certificate issued by the country of residence if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

c.1.6) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

c.2) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new employment contracts with Vietnamese and foreign organizations and individuals (if any).

c.3) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the individual shall directly or authorize another entity in Vietnam to send the residence certificate of the same tax year to the supervisory tax authority of the area where the individual works or does business.

c.4) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

c.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead.

c.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

d) Regarding individuals who are Vietnamese resident and are eligible for exemption or reduction of tax on incomes from serving the Government, incomes of university and vocational school students, incomes of teachers, professors and researchers

d.1) Within 15 days before execution of the contract with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

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d.1.2) The original copy (or authenticated copy) of the residence certificate issued by the tax authority in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified.

d.1.3) A certificate issued by the Vietnamese representative authority about the income-generating activities;

d.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

3. Deduction of tax paid overseas from tax payable in Vietnam

If the organization or individual that is a Vietnamese resident has paid tax in the country that entered into the Double Taxation Agreement with Vietnam and the tax was paid in accordance with the foreign country's law and the Double Taxation agreement, it will be deducted from the tax payable in Vietnam. Deduction procedures:

a) The taxpayer shall send an application for tax deduction (or tax cancellation) to the supervisory tax authority. The application shall contain:

a.1) The application form No. 02/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the deducted tax.

a.2) Other documents according to the deduction method. To be specific:

a.2.1) Direct deduction: The tax paid in the foreign country shall be directly deducted from the tax payable in Vietnam under the Double Taxation Agreement.

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a.2.1.2) Copies of overseas tax payment documents certified by the taxpayer;

a.2.1.3) Original certification of tax payment issued by the foreign tax authority.

a.2.2) In case of presumptive tax deduction: In case the taxpayer, pursuant to the foreign country's law, is eligible for exemption or reduction of tax as a special treatment, the tax that was supposed to be paid in the foreign country may be deducted from the tax payable in Vietnam under the Double Taxation Agreement.

a.2.2.1) Copies foreign tax form certified by the taxpayer;

a.2.2.2) Copies of the business registration certificate or legal documents confirming the overseas business operation practice certified by the taxpayer;

a.2.2.3) A confirmation letter issued by foreign competent authorities of the exempted or reduced tax and confirmation procedures the request for deduction of presumptive tax is conformable with the Double Taxation Agreement and the law of relevant Member States.

a.2.3) Indirect deduction: The taxpayer has paid the CIT on the income before it is distributed to the taxpayer in the foreign country and it may be deducted from the tax payable in Vietnam under the Double Taxation Agreement.

a.2.3.1) Legal documents proving the relationship and capital contribution proportion of the applicant;

a.2.3.2) Copies foreign tax form of the company to which the capital is contribute and that distributes dividends (the copies must be certified by the taxpayer);

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a.2.3.4) Confirmation of issued by the foreign tax authority of the distributed share premium and the CIT paid by the company before dividend distribution.

a.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b) Within 10 working days from the receipt of the satisfactory application prescribed in Point a of this Clause. The tax authority shall consider permitting deduction of the tax paid in the foreign country from the amount of tax payable in Vietnam in accordance with the Double Taxation Agreement and regulations of this Circular. The 10-day time limit does not include the time needed for providing explanation and supplementation of the application.

4. Request for application of mutual agreement procedures under a Double Taxation Agreement:

a) In case a taxpayer that is a Vietnamese resident may submit the request for application of the mutual agreement procedures to a Vietnamese tax authority if the taxpayer finds that the foreign tax authority's action has or will render the tax payment unconformable with the Double Taxation Agreement. The taxpayer that is a foreign resident shall submit the request to the tax authority of the country of residence.

b) This guidance does not include mutual agreement procedures of Advance Pricing Agreements (APA)

c) The taxpayer may request application of mutual agreement procedures within the time limit specified in the mutual agreement procedures clauses of each Double Taxation Agreement.

d) The taxpayer shall send the following documents to request application of bilateral agreement to the General Department of Taxation,:

d.1) The application form No. 01/DTA-MAP in Appendix I hereof;

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d.3) Documents that are relevant to the tax obligations notice issued by the foreign tax authority;

d.4) Documents determining the price of the related-party transactions of the tax period in which application of mutual agreement procedures is requested (for mutual agreement procedures related to determination of transfer prices);

d.5) Information, documents, contracts, detailed description of the transactions and activities that are relevant to determination of tax obligations, the applicant's reasoning for application of mutual agreement procedures and analysis of determination of tax obligations;

d.6) Documents proving tax payment in case the applicant has paid the tax related to the application of mutual agreement procedures;

d.7) Copies of the written request for application of mutual agreement procedures and enclosed documents in case the applicant has submitted or will submit the request for application of mutual agreement procedures to the foreign tax authority;

d.8) Copies of the complaint and enclosed documents in case the applicant has filed or will file the complaint following other complaint settlement mechanism within and outside of Vietnam, and the complaint settlement result (if any).

dd) The General Department of Taxation shall receive the request for application of mutual agreement procedures submitted taxpayers that are Vietnamese residents and execute the mutual agreement procedures with the foreign tax authority in accordance with the Double Taxation Document.

Article 63. Application for tax exemption or reduction under an international treaty that is not a Double Taxation Agreement

1. In case the foreign organization or individual directly registers and pays tax to the tax authority:

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a.1) The application form No. 01/DUQT in Appendix I hereof which is confirmed by the authority that proposed the conclusion of the international treaty;

a.2) Copies of the international treaty;

a.3) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;

a.4) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;

a.5) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax exemption or reduction. The authorization letter must bear signatures of the representatives of both parties.

b) In special cases where the contract between the foreign party and the Vietnamese party cannot be provided, the foreign party shall submit documents that are equivalent to the contract and provide explanation in Form No. 01/DUQT.

2. In case the foreign party does not directly registers and pays tax to the tax authority:

a) The foreign party shall perform the following tasks:

a.1) On the date of contract conclusion, send the Vietnamese party the application for tax exemption or reduction. The application shall contain:

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a.1.2) Copies of the international treaty;

a.1.3) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;

a.1.4) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;

a.1.5) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax exemption or reduction. The authorization letter must bear signatures of the representatives of both parties.

a.2) In special cases where the contract between the foreign party and the Vietnamese party cannot be provided, the foreign party shall submit documents that are equivalent to the contract and provide explanation in the application form.

b) The Vietnamese party shall:

Within 03 working days from the receipt of the application from the foreign party, the Vietnamese party shall send the application to the tax authority that granted taxpayer registration to the Vietnamese party.

Article 64. Time limits and return of results

1. Time limit for processing an application for tax exemption or reduction:

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In case a site inspection is necessary for processing the application, within 40 days from the receipt of the satisfactory application, the tax authority shall issue a decision on tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

In case the tax authority receives the application for tax exemption or reduction and the tax declaration dossier via the single-window system, within 05 working days from the receipt of the satisfactory application via the single-window system, the tax authority shall determine the amount of tax eligible for tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

2. Return of results

a) In case the tax authority directly receives the application:

a.1) Issue the decision on tax exemption or reduction according to Form No. 03/MGTH in Appendix I hereof if the taxpayer is eligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.3) Issue the notice of the taxpayer's eligibility or ineligibility for tax exemption or reduction under the Double Taxation Agreement or another international treaty according to Form No. 03-1/MGTH in Appendix I hereof;

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

b) In case the tax authority receives the application for tax exemption or reduction together with the tax declaration dossier using the single-window system:

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b.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction. In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the receiving authority.

c) In the case of tax exemption specified in Point a Clause 2 Article 79 of the Law on Tax Administration: the tax authority shall issue a list of households and individuals that are eligible for tax exemption according to Form No. 05/MGTH in Appendix I hereof.

Article 65. Cancellation of unpaid tax, late payment interest and fines

1. Procedures for processing applications for cancellation of unpaid tax, late payment interest and fines

a) Pursuant to Clause 1 Article 87 of the Law on Tax Administration, the supervisory tax authority of the taxpayer shall prepare an application for cancellation of unpaid tax, late payment interest and fines and send it to the superior authority in the following order:

a.1) If the application is prepared and sent by a sub-department of taxation and processed by the Department of Taxation:

a.1.1) In case of ineligibility for debt cancellation, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof;

a.1.2) In case of eligibility for debt cancellation but inadequate documents, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 03/XOANO in Appendix I hereof;

a.1.3) In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.

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In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.

b) Pursuant to Clause 2, Clause 3 and Clause 4 Article 87 of the Law on Tax Administration, the supervisory tax authority of the taxpayer shall prepare the application for debt cancellation and send it to the superior authority in the following order:

b.1) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth from 05 billion VND to less than 10 billion VND:

b.1.1) The sub-department of taxation shall prepare and send the application to the Department of Taxation for processing in accordance with Point a.1 of this Clause. In case of ineligibility, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof. In case of eligibility, the Department of Taxation shall send a written request and the application to the General Department of Taxation.

b.1.2) The Department of Taxation shall prepare applications for taxpayer under its direct management and send them to General Department of Taxation for consideration and decision.

b.1.3) The application shall be processed by General Department of Taxation as follows:

b.1.3.1) In case of ineligibility for cancellation, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 02/XOANO in Appendix I hereof;

b.1.3.2) In case of eligibility but inadequate documents, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 03/XOANO in Appendix I hereof;

b.1.3.3) In case of eligibility and adequate documents, General Department of Taxation shall issue a debt cancellation decision according to 05/XOANO in Appendix I hereof.

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b.2.1) The sub-department of taxation and Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.2.2) The application shall be processed by General Department of Taxation as follows:

b.2.2.1) In case of ineligibility or supplementary documents are needed, General Department of Taxation shall send a notice to the Department of Taxation in accordance with Point b.1 of this Clause;

b.2.2.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 06/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance for consideration and decision.

b.3) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth 15 billion VND or more:

b.3.1) The sub-department of taxation, the Department of Taxation and General Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.3.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 07/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance. The Ministry of Finance shall submit it to the Prime Minister for consideration and decision.

2. Application for cancellation of unpaid tax, late payment interest and fines

a) In case an enterprise or cooperative is declared bankrupt according to Clause 1 Article 85 of the Law on Tax Administration, the application shall contain:

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a.2) The decision on bankruptcy of the enterprise or cooperative (original copy or a copy certified by the tax authority);

a.3) The enforcement official's documents about division of assets specifying the recovered and unrecovered tax debt (original copies or copies certified by the tax authority);

a.4) The decision on suspension of the decision to declare bankrupt issued by a civil judgment enforcement authority (original copy or copy certified by the taxpayer);

a.5) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

b) In case an individual is dead or declared dead or incapacitated by the Court according to Clause 2 Article 85 of the Law on Tax Administration, the application shall be prepared as follows:

b.1) In case the individual is dead or declared dead by the Court:

b.1.1) The application form No. 01/XOANO in Appendix I hereof;

b.1.2) The death certificate, death notice, or declaration of death issued by the court or equivalent document according to regulations of law on civil registration (original copy or a copy certified by the tax authority);

b.1.3) Documents showing that the deceased does not have property, including inheritance issued by the People’s Committee of the last commune where the deceased resides (original copy or a copy certified by the tax authority).

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b.2) In case a person is considered incapacitated by law:

b.2.1) The application form No. 01/XOANO in Appendix I hereof;

b.2.2) The court's declaration that the person in incapacitated (original copy or a copy certified by the tax authority);

b.2.3) The document prepared by the incapacitated person's guardian and certified by the People’s Committee of the commune where the incapacitated person resides showing that the incapacitated person does not have property, including inheritance issued (original copy or a copy certified by the tax authority);

b.2.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

c) Regarding debts of tax, late payment interest and fines that have been overdue for more than 10 years according to Clause 3 Article 85 of the Law on Tax Administration, the application shall contain:

c.1) The application form No. 01/XOANO in Appendix I hereof;

In case of debt cancellation for individuals, individual businesses, household owners, household businesses, sole proprietorship owners and single-member limited liability company owners, the application form shall include the following information: Full name, ID number, passport or other ID papers of the individual.

c.2) The document issued by the supervisory tax authority requesting the business registration authority or competent authority to revoke the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Cooperative Registration, Investment Certificate, License for Establishment and Operation, or practice certificate (original copy or a copy certified by the tax authority);

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c.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

c.5) The decision on enforcing the implementation of the tax decision or documents proving that the enforcement measures have been implemented (original copy or copy certified by the taxpayer);

c.6) A document certified by the People’s Committee of the commune showing that the taxpayer does not have property and no longer operates business in the (original copy or a copy certified by the tax authority).

Article 66. Tax payment in instalments

1. Procedures for processing applications for tax payment in instalments

a) The taxpayer shall prepare the application for tax payment in instalments in accordance with Clause 2 of this Article and send it to the supervisory tax authority.

b) In case the application is not satisfactory, within 03 working days from the receipt of the application, the tax authority shall send a notification to the taxpayer according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP and request the taxpayer to provide explanation or supplement the application.

In case the application is satisfactory, within 10 working days from the receipt of the application, the tax authority shall issue:

2. Application for tax payment in instalments

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b) The guarantee letter according to regulations of law on guarantee, which shall contain the declaration the guarantor will pay the tax in case the taxpayer fails to pay tax on schedule;

c) The decision on enforcing the implementation of the tax decision (if any).

3. The number of instalments and the amount of tax to be paid in instalments

a) The amount of tax to be paid in instalments must not exceed the amount guaranteed by the credit institution.

b) The taxpayer may pay tax in instalments for up to 12 months and within the effective period of the guarantee letter.

c) The taxpayer may pay tax in monthly instalments; each instalment must be at least the average tax paid monthly. The taxpayer shall determine the late payment interest and pay as the same time as the instalment.

4. Time limit for tax payment in instalments

The deadline for paying tax by instalments instalment is the last day of the month. If the taxpayer fails to fully pay the instalments monthly or the guarantor fails to pay tax on behalf of the taxpayer, within 05 working days from the deadline, the tax authority shall issue a document according to Form No. 02/NDAN in Appendix I hereof and send it to the guarantor to request fulfillment of the guarantor's obligations as prescribed by law.

Chapter VII

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Article 67. Development of infrastructure of information technology and software serving collection, processing and management of taxpayer information

1. The taxpayer information system shall be developed and managed uniformly from central to local government in order to promptly serve tax administration and other state management tasks; meet socio-economic development requirements; ensure safety, confidentiality and national security; comply with technical regulations and standards for information technology.

2. Infrastructure of the taxpayer information system includes: servers, storage and backup devices, connection, networking devices, security devices (or software), synchronization devices, peripheral devices, auxiliary devices, local networks and public network, infrastructure management services.

3. The software system for collection, processing and management of taxpayer information includes: operating system, database administration system, open source software, commercial software, internal software.

Article 68. Collection, processing and management of taxpayer information

1. Collection of taxpayer information

Taxpayer information shall be collected and updated in a timely manner in order to ensure accuracy and objectivity. Information shall be collected from taxpayers, relevant organizations and individuals that are responsible for provision of taxpayer information as prescribed in Article 97 and Article 98 of the Law on Tax Administration, Articles 26 through 28 of Decree No. 126/2020/ND-CP , and other relevant regulations of law.

2. Processing of taxpayer information

The tax authority shall process taxpayer information and save it in the database following procedures. Information processing includes the following tasks:

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b) Inspect, assess legal basis and reliability of information and data;

c) Consolidate, arrange, sort, process information and data following procedures;

d) Regarding information and data updated from databases of relevant organizations and individuals, the information providers shall be responsible for the accuracy of the information and data provided.

3. Management of taxpayer information system.

Tax authorities shall manage taxpayer information system as follows:

a) Taxpayer information shall be managed, used, shared electronically for proper purposes and in accordance with regulations of law;

b) Taxpayer information shall be exchanged among information systems of Ministries, central authorities, local authorities and relevant organizations as per regulations;

c) Provide instructions; inspect and supervise the update, processing and use of the taxpayer information system;

d) Formulate and promulgate regulations on composition of taxpayer data, method for transmission of information with tax authorities as the basis for development of uniform information technology systems;

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e) Grant access to the taxpayer information system; manage the connection and exchange of data with databases of Ministries, central authorities and local authorities.

Article 69. Provision of information; fixing errors; scrutinizing and adjusting information

1. Provision of information for taxpayers

The supervisory tax authority shall send information about taxpayers' fulfillment of tax obligations nationwide via electronic tax transaction accounts of taxpayers on the website of General Department of Taxation, including: processing of amounts paid, unpaid, overpaid, cancelled, refundable, refunded; refundable amounts in the previous months, amounts payable, overpaid amounts and refundable amounts recorded in the tax administration system.

2. Errors in information about payments to state budget shall be scrutinized and adjusted (hereinafter referred to as "scrutiny") in the following cases:

a) The taxpayer discovers that information on the tax administration system which is periodically provided by the tax authority according to Clause 1 of this Article is different from the taxpayer's information.

b) The taxpayer discovers that information on the state budget payment documents is incorrect, in which case the revision shall be subject to the following restrictions:

b.1) The previous year's document may be revised in the next year within the time limit for revision of state budget statements.

b.2) Do not revise information about the total amount and type of money on these documents.

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c) The error is discovered by the tax authority or a competent authority.

d) State Treasury discovers the errors or is scrutinizing the amounts recorded into revenues pending processing of the tax authority.

dd) The commercial bank where the State Treasury opens the account or the commercial bank where the taxpayer opens the account (in case the amount is transferred to State Treasury via the bank) discovers the error in the information about payments to state budget which has been transferred to the State Treasury.

e) The commercial bank or the payment service provider through which the taxpayer makes the payment to state budget discovers the error in the information about payments to state budget which has been transferred to the commercial bank where the State Treasury opens the account.

g) The tax authority or competent authority discovers errors in information exchanged between the authorities.

3. An application for scrutiny shall include:

a) The application form No. 01/TS in Appendix I hereof.

b) Supporting documents (if any): copies of the taxpayer's documents about payments to state budget or copies of relevant documents, notices, decisions.

4. Procedures:

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a.1) In case the taxpayer discovers the errors mentioned in Point a Clause 2 of this Article:

a.1.1) The taxpayer shall send the application to the tax authority in accordance with Clause 5 of this Article.

a.1.2) Within 03 working days from the receipt of the satisfactory application, the tax authority shall compare information provided by the taxpayer with data on the tax administration system.

In case information about the taxpayer's fulfillment of tax obligations on the tax administration system is erroneous (according to the tax declaration dossier accepted by the tax authority, documents about payments to state budget, other decisions and documents issued by the tax authority and competent authorities), the tax authority shall revise information and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.

Regarding errors in information about payments to state budget according to state budget payment documents, within 01 working day from the receipt of the satisfactory application, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision. Pursuant to the revisions sent via the website of General Department of Taxation, the tax authority shall record the revised information, adjust the late payment interest, which is increased or decreased, and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.

In case information about the taxpayer's fulfillment of tax obligations on the tax administration system is correct (according to the tax declaration dossier accepted by the tax authority, documents about payments to state budget, other decisions and documents issued by the tax authority and competent authorities), the tax authority shall send a notice of no revisions according to Form No. 01/TB-TS in Appendix I hereof and provide explanation. In case of inadequate information, the tax authority shall send a request for supplementary information according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. The time needed for provision of supplementary information shall not be included in the application processing time. After receiving supplementary information from the taxpayer, revise information if it is erroneous.

a.2) In case the taxpayer discovers the errors mentioned in Point b Clause 2 of this Article:

Within 05 working days from the receipt of the satisfactory application, the tax authority shall compare information on the documents recorded on the tax administration system and the information to which revisions are requested:

a.2.1) In case information must be revised according to Point b Clause 2 of this Article, within 02 working days from the receipt of the satisfactory application, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision. Pursuant to the revisions sent via the website of General Department of Taxation, the tax authority shall record revised information, adjust the late payment interest, which is increased or decreased, and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.

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a.3) In case the tax authority discovers the errors mentioned in Point c Clause 2 of this Article, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision.

b) Processing applications for scrutiny at State Treasury:

b.1) In case revisions are made by State Treasury at the request of the tax authority according to Point a of this Clause: Within 02 working days from the receipt of the tax authority's request, the State Treasury shall carry the scrutiny, revise information, and send the revised documents to the tax authority as per regulations.

b.2) In case the State Treasury discovers the errors or needs to provide supplementary information about state budget revenues according to Point d Clause 2 of this Article:

b.2.1) State Treasury shall revise information and send the revised documents to the tax authority for revision of information about state budget revenues.

b.2.2) The State Treasury shall send the tax authority requests for scrutiny of amounts recorded as revenues pending settlement, which is the basis for the tax authority to supplement information about state budget revenues.

b.3) In case the State Treasury receives a request for scrutiny from the bank where the State Treasury opens the account or where the taxpayer makes payment to state budget (in case money is paid directly to State Treasury via the bank), or the from the taxpayer (in case money is paid directly at the State Treasury) regarding errors in information about state budget payment documents which have been transferred to State Treasury according to Point dd Clause 2 of this Article:

The State Treasury shall revise erroneous information. If the information has been sent to the tax authority, the State Treasury shall also send the revised information to the tax authority and notice the bank where the State Treasury opens the account. Erroneous overpayments and underpayments shall be handled in accordance with regulations on handling of payment errors of the bank or State Treasury.

c) Processing applications for scrutiny at a commercial bank where the State Treasury opens the account:

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c.1) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.

c.2) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.

d) Handling errors at the commercial bank or payment service provider where the taxpayer makes payment to state budget:

Upon discovery of the error, the commercial bank or payment service provider where the taxpayer makes payment to state budget shall:

d.1) In case money has not been transferred and information about the payment has not been sent to the bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall carry out the scrutiny and fix the errors in accordance with regulations on handling payment errors.

d.2) In case money has been transferred and information about the payment has been sent to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall send the electronic request for scrutiny to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank).

dd) Handling errors at tax authorities or competent authorities in the cases mentioned in Point g Clause 2 of this Clause:

dd.1) The tax authority or the competent authority that discovers the errors shall send the application for scrutiny prescribed in Clause 3 of this Article to the relevant authority via the electronic information exchange system among the authorities.

dd.1) The tax authority or the competent authority that receives the application shall carry out the scrutiny and send the result to the requesting authority via the electronic information exchange system among the authorities.

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a) Tax authorities receiving applications for scrutiny from taxpayers:

a.1) Supervisory tax authorities:

a.1.1) Receive and process applications for scrutiny of documents about payments to state budget from taxpayers whose supervisory tax authorities are the tax authorities responsible for management of these payments.

a.1.2) Receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by tax authorities.

a.2) The state budget revenue-managing tax authority shall receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by the state budget revenue-managing tax authority.

a.3) The tax authority of the receiving province mentioned in Point b Clause 6 Article 3 of this Circular shall:

Cooperate with supervisory tax authorities in processing applications for scrutiny of the amounts mentioned in Point a.1 of this Clause.

b) The State Treasury shall receive applications for scrutiny sent by commercial banks where the State Treasury opens their accounts or where taxpayers make payments to state budget (in case the amount is transferred to State Treasury via the bank).

c) The commercial bank where the State Treasury opens accounts shall receive and process applications for scrutiny sent by commercial banks or payment service providers where taxpayers make payment to state budget.

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Article 70. Confirmation of fulfillment of tax obligations

1. Receipt, processing of requests for confirmation of fulfillment of tax obligations or confirmation of tax payment (hereinafter referred to as "confirmation of fulfillment of tax obligations").

a) The taxpayer shall send the written request for confirmation of fulfillment of tax obligations according to Form No. 01/DNXN in Appendix I hereof to the tax authority in accordance with Point c of this Clause.

In case tax incurred by the foreign contractor is declared and paid by the Vietnamese party and the Vietnamese party has fulfilled the foreign contractor's tax obligations: The foreign contractor or the Vietnamese party shall send the written request for confirmation of fulfillment of tax obligations to the supervisory tax authority of the Vietnamese party.

b) Processing of requests for confirmation of fulfillment of tax obligations at state budget revenue-managing tax authorities

b.1) Review of data and information about the taxpayer's fulfillment of their tax obligations.

On the basis of the tax administration database on the tax administration system, the state budget revenue-managing tax authority shall review the information about the taxpayer's fulfillment of tax obligations, including:

b.1.1) Paid, unpaid and overpaid tax, late payment interest and fines;

b.1.2) The taxpayer's administrative tax offences (if any).

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b.3) In case the taxpayer's information and information on the tax administration system are inadequate or inconsistent, the tax authority shall send the taxpayer a request for explanation and supplementary information according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP in accordance with Point b.4 of this Clause.

The time needed for providing supplementary information shall be excluded from the time for processing the request for confirmation of fulfillment of tax obligations.

If the taxpayer's supplementary information is adequate, the tax authority shall send the taxpayer a notice of confirmation of fulfillment of tax obligations according to Form No. 01/TB-XNNV in Appendix I hereof to the taxpayer in accordance with Point b.4 of this Clause. In case the confirmation cannot be given, the tax authority shall send a notice according to Form No. 01/TB-XNNV in Appendix I hereof and provide explanation in accordance with Point b.4 of this Clause.

b.4) Within 10 working days from the receipt of the taxpayer's request, the tax authority shall issue a notice according to Form No. 01/TB-XNNV to grant or reject the confirmation, or issue Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP requesting the taxpayer to provide explanation or supplementary information

c) Responsibility for receiving and processing written requests for confirmation of fulfillment of tax obligations:

c.1) Supervisory tax authorities shall:

c.1.1) Receive and process requests for confirmation of fulfillment of tax obligations submitted by their taxpayers.

c.1.2) Preside over the process of receiving and processing of requests for confirmation of fulfillment of tax obligations regarding revenues under management of multiple tax authorities (including the revenues of state budget revenue-managing tax authorities and tax authorities of the receiving provinces).

c.1.3) In case tax incurred by the foreign contractor is declared and paid by the Vietnamese party, the supervisory tax authority of the Vietnamese party shall only gives confirmation to the foreign contractor once the Vietnamese party has fully deducted and paid the tax to state budget on behalf of the foreign contractor as per regulations.

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c.2.1) Receive and process requests for confirmation of fulfillment of tax obligations regarding the revenues under their management.

c.2.2) Cooperate with and take responsibility for the collection of the amounts under their management on the tax administration system.

c.3) Tax authorities of receiving provinces prescribed in Point b Clause 6 Article 3 of this Circular shall:

c.3.1) Receive and process requests for confirmation of fulfillment of tax obligations regarding the amounts they receive.

c.3.2) Cooperate with and take responsibility for the collection of the amounts under their management on the tax administration system.

2. Confirming tax paid in Vietnam by foreign residents:

In case a resident of member state that has entered into a Double Taxation Agreement with Vietnam, has paid income tax in Vietnam under the Double Taxation Agreement and Vietnam's law and wishes to have the paid tax confirmed in order to have it deducted from tax payable in his/her country of residence:

a) The taxpayer that wishes to have confirmation of tax paid in Vietnam shall send an application to the Department of Taxation of the province where taxpayer information is registered. The application shall contain:

a.1) The application form No. 03/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the taxable income and the tax regulated by the Double Taxation Agreement;

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a.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

Within 07 working days from the receipt of the application, the Department of Taxation shall issue the confirmation according to Form No. 04/HTQT or Form No. 05/HTQT in Appendix I hereof. The former shall be used for confirmation of personal income tax and corporate income tax; the latter shall be used for tax on income from dividends, loan interest, royalties or technical service charges.

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.

b) In case the taxpayer has submitted the application for confirmation of tax paid in Vietnam but the tax is cancelled due to tax incentives and is considered paid in order to be deducted from tax incurred in the country of residence, the application sent to the Department of Taxation shall contain:

b.1) The application form No. 03/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the taxable income and the tax regulated by the Double Taxation Agreement;

b.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence (specify the tax period). The copy must be consular legalized;

b.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

Within 07 working days from the receipt of the application, the Department of Taxation shall issue the confirmation.

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Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.

3. Confirmation of Vietnamese residents:

a) Procedures for confirmation of Vietnamese residents under Double Taxation Agreements:

a.1) If the applicant is a taxpayer, submit the application form No. 06/HTQT in Appendix I hereof (and the authorization letter if the taxpayer authorizes the legal representative to follow the procedures) to the Department of Taxation where taxpayer registration is granted.

a.2) If the applicant is not a taxpayer:

a.2.1) The application form specified in Point a.1 Clause 3 of this Article;

a.2.2) Confirmation of the supervisory authority or local authority of the permanent residence (for individuals) or the certificate of registration (for organizations).

a.2.3) Confirmation of the income-paying organization (if any). If this confirmation is not available, the applicant shall make a declaration in the application form and take legal responsibility for this;

a.2.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

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In case the Double Taxation Agreement is applied in the other member state and the tax authority of the member state requests the Vietnamese resident to provide the certificate of residence issued by a Vietnamese tax authority using the form of the foreign tax authority: If the form contains similar information as that on Form No. 07/HTQT in Appendix I hereof or extra information under the management of the tax authority (nationality, business lines of the applicant), the Department of Taxation shall give confirmation on this form.

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.

Chapter VIII

TAX INSPECTION

Article 71. Tax record inspection at tax authorities

1. Classification of tax records:

Tax records shall be classified according to 03 levels of risks: low risk, medium risk, high risk.

2. The tax authority shall propose the tax record inspection at the tax authority or follow the instructions in Clause 3, Clause 4 of this Article for high-risk records.

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In case the tax authority needs to compare and analyze the tax records on which information is inaccurate, inadequate or needs clarifying regarding tax payable, tax eligible for exemption, reduction, refundable tax, tax carried forward to next periods, the tax authority shall issue the first notice according to Form No. 01/KTT requesting the taxpayer to provide explanatory or supplementary information/documents.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanatory or supplementary information/documents to the tax authority. Explanatory or supplementary information/documents may be provided in person at the tax authority of in writing (physical documents or electronic documents).

In case the taxpayer provides explanatory documents at the tax authority, the tax authority shall issue Form No. 02/KTT in Appendix I hereof.

4. Handling inspection results

a) In case the taxpayer has provided explanatory or supplementary information/documents (first time or second time) and is able to prove that the declared tax is correct, the tax records shall be accepted; explanatory and supplementary documents shall be retained together with the tax records.

b) In case the taxpayer has provided explanatory or supplementary information/documents but is not able to prove that the declared tax is correct or further clarification is necessary, the tax authority shall issue the second notice according to Form No. 03/KTT requesting the taxpayer to provide further explanatory or supplementary information/documents or adjust the tax declaration dossier, for which the taxpayer is parent company. The time limit for provision of further explanatory and supplementary information or documents or adjusting the tax declaration dossier is 10 days from the day on which the notice is issued by the tax authority. The tax authority shall make up to 02 requests for explanatory or supplementary information/documents per inspection at the tax authority.

c) If the taxpayer fails to provide explanatory or supplementary information or documents by the deadline specified in the second notice, or fails to adjust the tax declaration dossier, or fails to prove that the declared tax is correct, the tax authority shall impose the tax payable if this is well founded. Otherwise, the tax authority shall issue a decision on inspection at the taxpayer's premises.

d) In case the taxpayer has provided explanatory or supplementary information/documents for the second time ant the tax authority is able to identify the tax offences, the tax authority shall issue a violation notice and take actions as per regulations.

Article 72. Inspection at taxpayers' premises (Tax inspection visit)

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The cases of dissolution, shutdown in which tax finalization is not required mentioned in Point g Clause 1 Article 110 of the Law on Tax Administration:

a) The taxpayer that undergoes dissolution or shutdown pays corporate income tax (CIT) as a percentage (%) of revenue from sale of goods and services according to regulations of law on CIT

b) The taxpayer does not earn revenue, does not use invoices over the period from the date of establishment to the date of dissolution or shutdown.

2. Development, approval and revision of annual inspection plans and objectives

a) Annually, General Department of Taxation shall provide instructions on development of inspection plans and objectives in the entire system of tax authorities.

b) Tax authorities shall, according to instructions of General Department of Taxation, develop their own inspection plans and objectives:

b.1) Sub-departments of taxation shall develop and send their annual inspection plans and objectives to their superior Department of Taxation for approval.

b.2) Departments of Taxation shall develop and send their annual inspection plans and objectives to General Department of Taxation for approval.

b.3) General Department of Taxation shall develop and approval its own annual inspection plans and objectives, and send a report on the approved plans to the inspectorate of the Ministry of Finance.

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c.1) It is requested by the Minister of Finance or the head of a superior tax authority;

c.2) It is requested by the head of the tax authority that is responsible for the inspection plans and objectives.

c.3) Elimination of duplications in inspection.

While revising an inspection plan or topic, the tax authority shall specify the reasons for revision and submit a report to the authority that approved such plan or topic.

d) In addition to preparation of annual inspection plans and objectives, tax authorities may prepare irregular plans and objectives at the request of heads of same-level or superior tax authorities. Plans and objectives shall be develop according to risk management rules, approved and reported to superior authorities by heads of same-level tax authorities.

3. Elimination of duplications in inspection

a) In case an inspection subject of an inferior tax authority is also an inspection subject of the State Inspectorate, State Audit or superior tax authority, the inspection plan of the latter shall prevail;

b) In case of duplicated inspection subjects in inspection plans of a tax authority and another state authority , the head of the tax authority shall cooperate with the head of the other authority in settlement and submit a report to the approving authority where necessary.

4. Publishing of annual inspection plans and objectives.

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5. Procedures for tax inspection visit

a) Issuance of the tax inspection decision

The tax authority shall issue the tax inspection decision in the cases specified in Article 110 of the Law on Tax Administration. A tax inspection visit may only be carried out after a decision on tax inspection visit is issued.

The tax authority shall issue the tax inspection decision regarding the contents and periods with risks, except tax refund inspection. Tax inspection decisions shall be prepared according to Form No. 04/KTT in Appendix I hereof.

Duration of the inspection visit shall be determined according to Clause 4 Article 110 of the Law on Tax Administration. In case of extension, the chief of the inspectorate shall request a competent person to issue an extension decision according to Form No. 05/KTT in Appendix I hereof.

b) The inspection visit under the tax inspection decision shall be carried out within 10 working days from the issuance date of the tax inspection decision, unless it has to be revoked according to Form No. 06/KTT in Appendix I hereof or the inspection visit has to be postponed.

At the beginning of the inspection, the chief of the inspectorate shall announce the tax inspection decision and issue a record on announcement and explanation of the tax inspection decision according to Form No. 07/KTT in Appendix I of this Circular in order to make sure the taxpayer understands and comply with the tax inspection decision.

c) In case the taxpayer submits a written request for postponement of the inspection, the request shall specify the reasons and the duration of postponement. In case the tax authority has to postpone the inspection due to a force majeure event, the tax authority shall send a written notification to the taxpayer before the deadline for announcing the tax inspection decision according to Form No. 08/KTT in Appendix I hereof.

In case of the inspection cannot continue due to a force majeure event, the chief of the inspectorate shall submit a report to the person that issued the tax inspection decision in order to suspend the inspection. The suspension period shall not be included in the inspection time.

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dd) Tax inspection record

dd.1) At the end of the tax inspection visit, the inspectorate shall draft the inspection record according to Form No. 12/KTT in Appendix I hereof and disclose it to the inspectorate and the taxpayer in order for them to comment and explain. The taxpayer's comment and explanation (if any) shall be attached to the draft record. The record on disclosure of the draft inspection record shall be prepared according to Form No. 13/KTT in Appendix I hereof.

The provision of explanation, completion and signing of the inspection record between the inspectorate and the taxpayer shall be done within 05 working days from the end of the inspection. Additional comments of the taxpayer shall be written in the record or attached to the signed record. Every page of the inspection record shall bear the signatures and seals of the chief of the inspectorate and the taxpayer (or the taxpayer's legal representative) if the taxpayer is an organization and has its own seal (including separate seals and overlapping seals on the pages of the record).

dd.2) Any difficulties in terms of policies and mechanisms shall be specified in the record. When a response is provided, the inspectorate or inspecting unit shall prepare an appendix to the record according to Form No. 14/KTT in Appendix I hereof.

dd.3) In case the taxpayer fails to sign the inspection record by the deadline, the chief of the inspectorate shall issue a administrative violation record and request a competent person to issue a decision on penalties for administrative violations as per regulations and request the taxpayer to sign the inspection record.

e) Handling inspection results

e.1) Within 03 working days from the day on which the inspection record is signed by the taxpayer, the chief of the inspectorate shall report the result to the chief of the inspection unit and the person that issued the tax inspection decision.

In case the inspection result requires tax actions or imposition of administrative penalties, the head of the tax authority shall issue a tax penalty decision or transfer documents to a person with power to impose penalties. In case the inspection result does not requires tax actions or imposition of administrative penalties, the person that issued the tax inspection decision shall issue a conclusion according to Form No. 15/KTT in Appendix I hereof.

e.2) In case tax evasion or tax fraud is suspected during tax inspection, the inspectorate shall report to the head of the tax authority within 05 working days in order to carry out a more thorough inspection or transfer the case to an investigation authority as prescribed by law.

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g) Inspection visits shall be logged electronically.

6. Supervising the inspectorate

a) All tax inspectorates carrying out inspection visits shall be supervised by the persons that issue the tax inspection decisions or by authorized persons.

In case the inspection visit is supervised by the person that issues the tax inspection decision, it shall be specified in the tax inspection decision. In case it is supervised by an authorized person, the person that issues the tax inspection decision shall also issue a supervision decision.

b) The supervision decision shall be sent to the inspectorate, the supervisor, the inspected entity, relevant organizations and individuals and announced together with the tax inspection decision.

c) The supervision shall be carried out regularly from the day on which the tax inspection decision is announced until the end of the inspection visit, and must be conformable with law, accurate, objective, democratic and timely.

7. If the database serving completion of the procedures specified in Clause 5 of this Article is suitable for IT application, an inspection visit is not required.

Chapter IX

TAX ADMINISTRATION OF E-COMMERCE, DIGITAL PLATFORM-BASED BUSINESS AND OTHER SERVICES PROVIDED BY OVERSEAS SUPPLIERS WITHOUT PERMANENT ESTABLISHMENTS IN VIETNAM

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1. Overseas suppliers without permanent establishments in Vietnam carrying out e-commerce, digital platform-based business and provide other services for organizations and individuals in Vietnam (hereinafter referred to as "overseas suppliers")

2. Organizations and individuals in Vietnam buying goods and services from overseas suppliers.

3. Tax agencies, organizations that are operating under Vietnam's law and authorized by overseas suppliers to apply for taxpayer registration, declare and pay tax in Vietnam.

4. Commercial banks, payment service providers, organizations and individuals whose rights and obligations are relevant to e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam.

Article 74. Registering electronic tax transactions

1. Overseas suppliers shall register electronic tax transactions together with first-time taxpayer registration via the online portal of General Department of Taxation, ensuring internet connection and availability of email addresses for transaction with the supervisory tax authorities.

2. Each overseas supplier shall register an official email address for receiving all notifications during electronic transactions with the supervisory tax authority.

3. After the first-time taxpayer registration is completed, the online portal of General Department of Taxation shall send information about the account and TIN to the registered email address for completion of tax procedures on the portal.

Article 75. Taxpayer identification number (TIN)

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Article 76. Direct taxpayer registration by overseas suppliers

1. Application for first-time taxpayer registration:

The overseas supplier shall complete and submit Form No. 01/NCCNN in Appendix I hereof on the online portal of General Department of Taxation.

2. Application for change of taxpayer registration information

The overseas supplier shall complete and submit Form No. 01-1/NCCNN in Appendix I hereof to the supervisory tax authority on the online portal of General Department of Taxation.

3. The overseas supplier shall use the verification code provided by the supervisory tax authority via the online portal of General Department of Taxation for verification during the process of taxpayer registration.

Article 77. Direct tax calculation and declaration by overseas suppliers

1. Overseas suppliers shall declare tax directly on the online portal of General Department of Taxation, use verification codes provided by their supervisory tax authorities via the online portal of General Department of Taxation, and send electronic tax declaration dossiers to their supervisory tax authorities as follows:

a) Overseas suppliers shall declare and pay tax quarterly

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c) Overseas supplier shall pay VAT and CIT as a percentage of revenue.

c.1) The revenue subject to VAT shall be the revenue received by the overseas supplier.

c.2) The revenue subject to CIT shall be the revenue received by the overseas supplier.

VAT rates are specified in Point b Clause 2 Article 8 of the Government’s Decree No. 209/2013/ND-CP dated 18/12/2013 elaborating some Article of the Law on Value-added Tax.

dd) CIT rates are specified in Point b Clause 3 Article 11 of the Government’s Decree No. 218/2013/ND-CP dated 26/12/2013 elaborating some Article of the Law on Corporate Income Tax.

2. In case errors are discovered by the overseas supplier after tax has been declared and paid, complete and submit Form No. 02/NCCNN in Appendix I hereof to adjust the amount of tax payable in Vietnam.

3. Rules for determination of revenue subject to tax in Vietnam:

a) Information used for identification of transactions of organizations and individuals purchasing goods and services in Vietnam:

a.1) Information relevant to payments made by the organization or individual in Vietnam, such as information about the credit card based on Bank Identification Number (BIN), bank account or similar information used by the buyer to pay the overseas supplier.

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a.3) Information about access of the organization or individual in Vietnam such as country code of the SIM card, IP address, landline location or similar information about the buyer.

b) When a transaction is found to be located in Vietnam, the overseas supplier shall:

b.1) Use 02 consistent pieces of information, including information about payment made by the organization or individual in Vietnam and information about residence or access of the organization or individual in Vietnam.

b.2) In case information about the payment made by the organization or individual cannot be collected or contradict the other information, the overseas supplier may use 02 consistent pieces of information, including information about residence and information about access of the organization or individual in Vietnam.

4. The overseas supplier shall use the verification code provided by the supervisory tax authority when declaring or making adjustments.

5. After the overseas supplier has declared or adjusted tax, the supervisory tax authority shall provide a tax payment identifier for the overseas supplier.

6. The overseas supplier shall retain the information used for identification of transactions of buyers in Vietnam according to Clause 3 of this Article in order to facilitate tax inspection by tax authorities. Retention of information shall comply with relevant regulations of the Law on Tax Administration.

7. In case the overseas supplier is located in a country or territory that has entered into a Tax Agreement with Vietnam, procedures for tax exemption or reduction under Double Taxation Agreement specified in Article 62 of this Circular shall be followed.

Article 78. Direct tax payment by overseas suppliers

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2. In case tax is overpaid by the overseas supplier, the overseas supplier may offset the overpayment against the tax payable in the next tax period.

Article 79. Authorizing taxpayer registration, tax declaration and tax payment in Vietnam by overseas suppliers

1. In case the overseas supplier authorizes a tax agent or tax organization operating under Vietnam's law (hereinafter referred to as "authorized party"), the authorized party shall complete tax procedures (taxpayer registration, tax declaration and tax payment), under the contract with the overseas supplier. On the basis of the scope of authorization and responsibilities of each party specified in the authorization contract, the authorized party shall complete corresponding tax procedures specified in Article 76, Article 77 and Article 78 on behalf of the overseas supplier.

2. In case the overseas supplier has directly applied for taxpayer registration, declared and paid tax in Vietnam but then authorizes a tax agent to declare and pay tax, within 05 working days before the effective date of the authorization contract, the overseas supplier shall send a notification to the supervisory tax authority according to Form No. 01-1/NCCNN in Appendix I hereof and enclose it with relevant documents.

a) The overseas supplier has the responsibility to provide adequate and accurate documents and information that are necessary for completion of tax procedures under the contract between the parties.

b) IN case the overseas supplier enters into an authorization contract with the tax agent, the legal representative of the tax agent shall append the seal and signature on in the part for the taxpayer's legal representative on the documents submitted to the tax authority. Tax return must contain the full name and practice certificate number of the tax agent's employee. The transaction documents handled by the tax agent shall not exceed the scope specified in the concluded authorization contract.

3. The authorized party shall promptly and accurately provide documents at the request of the tax authority to prove the accuracy of the declared and paid tax, the refundable tax, tax eligible for exemption or reduction claimed (if any).

4. The supervisory tax authority shall provide the username and password for logging into the online portal of the General Department of Taxation to the authorized party for completion of tax procedures; send notifications relevant to the tax procedures covered by the authorization contract to the email address of the authorized party during the process of electronic transactions.

Article 80. Responsibilities of tax authorities in tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers

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2. Update the list of overseas suppliers that apply for taxpayer registration and declare tax directly or by authorization on the online portal of General Department of Taxation.

3. Cooperate with relevant agencies in determining, announcing names and websites of overseas suppliers that have not applied for taxpayer registration, declared and paid tax on goods and services purchased by buyers in Vietnam.

4. Tax authorities in Vietnam are entitled to cooperate with the overseas tax authorities in urging overseas suppliers to declare and pay tax; collect tax arrears if it is possible to prove overseas suppliers declare and pay tax honestly; cooperate with competent authorities in taking actions against overseas suppliers that fail to fulfill their tax obligations in Vietnam.

Article 81. Responsibilities of relevant organizations and individuals in Vietnam when buying goods and services from overseas suppliers

1. In case an organizations that is established and operating under Vietnam's law, an organization that is registered under Vietnam's law purchases goods or services from an overseas supplier or distributes goods or services on behalf of an overseas supplier that does not apply for taxpayer registration, declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of this Circular, the buyer of distributor shall declare, deduct and pay tax on behalf of the overseas supplier in accordance with Circular No. 103/2014/TT-BTC dated 06/08/2014 of the Ministry of Finance.

2. In case an individual purchases goods or services form an overseas supplier that does not apply for taxpayer registration, declare and pay tax in Vietnam in accordance with Article 76, Article 77, Article 78, Article 79 of this Circular, the commercial bank or payment service provider shall deduct and pay tax in accordance with Point a Clause 3 Article 30 of Decree No. 126/2020/ND-CP.

General Department of Taxation shall provide names and websites of the overseas suppliers that have not applied for taxpayer registration, declared and paid tax for the headquarters of banks and payment service providers in order for their branches to declare, deduct ant pay tax when processing payments for transactions with these overseas suppliers in accordance with the Government’s Decree No. 70/2014/ND-CP. The amount of tax declared, deducted and paid on behalf of overseas suppliers shall be determined according to the revenues received by the overseas suppliers, VAT rates and CIT rates specified in Point d and Point dd Clause 1 Article 77 of this Circular. In case the categories of goods and services of each transaction cannot be determined, the highest VAT and CIT rates shall apply.

3. By the 20^th every month, commercial banks and payment service providers shall declare and pay the tax payable by overseas suppliers to state budget according to Form No. 03/NCCNN in Appendix I hereof.

4. In case an individual purchases goods or services from an overseas supplier and pays with a card or a method where tax deduction by the commercial bank or payment service provider is not possible, the commercial bank or payment service provider shall monitor the amounts transferred to the overseas supplier and send reports to General Department of Taxation on the 10^th every month according to Form No. 04/NCCNN in Appendix I hereof.

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Chapter X

AUTHORIZED COLLECTION BUDGET

Article 82. Authorized collection budget

1. Authorized collection contents

Tax authorities shall authorize other organizations and individuals to collect certain taxes and amounts payable to state budget under their management. To be specific:

a) Agricultural land levies payable by households and individuals;

b) Non-agricultural land levies payable by households and individuals;

c) Presumptive tax payable by household businesses and individual businesses;

d) Licensing fees and environmental protection fees payable by household businesses and individual businesses paying presumptive tax;

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2. Authorized collection budget

The budget derived from authorized collection of the amounts specified in Clause 1 of this Article shall be a percentage of the total receivables specified in the authorized collection contract.

The tax authority shall propose an appropriate authorized collection budget in each area, which shall be decided by the Director of the General Department of Taxation after accepted by the Ministry of Finance. Expenditures on authorized collection shall be excluded from expenditures on administrative management and included in the regular expense estimate of the tax authority as per regulations.

3. Estimation, management, use, payment, statement of authorized collection budget.

a) Estimation: Authorized collection budget shall be estimated annually according to the expenses prescribed by competent authorities, estimation of state budget revenues that are collected by authorization, realization of the previous year's budget estimate and the expectation of the current year's budget estimate, included in the state budget expenditure estimate of General Department of Taxation and sent to the Ministry of Finance as per regulations.

b) Management and use: The estimated authorized collection budget shall be part of the annual budget expenditure estimate of General Department of Taxation. The use of authorized collection budget shall be appropriate in terms of subjects, purposes, expenditures and authorized collection contract. Unused budget at the end of the year shall be carried forward to the succeeding year.

c) Statement: General Department of Taxation shall record and include authorized collection budget its annual budget statement in accordance with applicable regulations.

Chapter XI

OTHER ISSUES

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General Department of Taxation shall cooperate with Finance Department of the Ministry of National Defense, Planning and Finance Department of the Ministry of Public Security in monitoring and supervising defense and security companies declaring, paying, stating CIT incurred during manufacture and sale of goods and services serving defense and security, manufacture and sale of other goods and services as per regulations.

Article 84. Use of national database for population and citizen identity cards

In case documents that contain information about identity and residence of citizens are invalidated by the national database for population, residence and citizen identity cards, the tax authority shall use information in the national database for population, residence and citizen identity cards on the basis of exchange of information among state authorities in accordance with Point c Clause 2 Article 26 of Decree No. 126/2020/ND-CP in order to enable taxpayers to complete administrative procedures.

Article 85. Languages in documents exchanged with tax authorities

The language used in tax documents shall be Vietnamese. Documents written in foreign languages must be translated into Vietnamese. Taxpayers shall append their signatures and seals on the Vietnam translations and take legal responsibility for the translations. In case a document in foreign language is longer than 20 A4 pages, the taxpayer shall submit a written explanation and request for permission to translate the part that is relevant to determination of tax obligations.

Regarding an application for tax exemption or reduction under a Double Taxation Agreement, depending on the characteristics of contract and requirements of the tax authority (if any), the taxpayer must translate the following information: title of the contract, titles of the articles, contract duration or actual time of presence of experts in Vietnam of the foreign contractor (if any), responsibilities and commitments of each party, regulations on confidentiality and ownership of products (if any), entities with authority to sign the contract, contents that are relevant to determination of tax obligations and similar contents. Copies of the contract bearing the taxpayer's confirmation must be enclosed.

Consular legalization of the documents issued by foreign authorities is only mandatory in the cases specified in Articles 30, 62 and 70 of this Circular.

Article 86. Deadlines for submission of tax declaration dossiers and tax payment

Deadlines for submission of tax declaration dossiers shall comply with Clauses 1, 2, 3, 4, 5 Article 44 of the Law on Tax Administration and Article 10 of Decree No. 126/2020/ND-CP. Deadlines for tax payment shall comply with Clauses 1, 2, 3 Article 55 of the Law on Tax Administration and Article 18 of Decree No. 126/2020/ND-CP. In case the deadline is not a working day, it shall be the succeeding working day according to the Civil Code.

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IMPLEMENTATION CLAUSES

Article 87. Effect

1. This Circular comes into force from January 01, 2022.

2. The tax declaration forms provided by this Circular shall be used for tax periods starting from January 01, 2022 and may also be used for 2021's tax finalization.

3. This Circular annuls:

a) Circular No. 156/2013/TT-BTC dated 06/11/2013 of the Ministry of Finance elaborating some Articles of the Law on Tax Administration, the Law on Amendments to the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated 22/7/2013;

b) Circular No. 99/2016/TT-BTC dated 29/6/2016 of the Ministry of Finance on management of VAT refunds;

c) Circular No. 31/2017/TT-BTC dated 18/4/2017 on amendments to Circular No. 99/2016/TT-BTC dated 29/6/2016 of the Minister of Finance on management of VAT refunds;

d) Circular No. 208/2015/TT-BTC dated 28/12/2015 of the Ministry of Finance on operation of commune-level Tax Advisory Councils;

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e) Circular No. 06/2017/TT-BTC dated 20/01/2017 of the Ministry of Finance on amendments to Clause 1 Article 34a of Circular No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the Law on Tax Administration, which is amended by Clause 10 Article 2 of Circular No. 26/2015/TT-BTC);

g) Circular No. 79/2017/TT-BTC dated 01/8/2017 of the Ministry of Finance on amendments to Point b1 Clause 4 Article 48 of Circular No. 156/2013/TT-BTC dated 06/11/2013 elaborating some Articles of the Law on Tax Administration.

4. This Circular annuls the following contents:

a) Article 1 of Circular No. 119/2014/TT-BTC dated 25/8/2014 of the Ministry of Finance amending Circular No. 156/2013/TT-BTC , 111/2013/TT-BTC , 219/2013/TT-BTC , 08/2013/TT-BTC, 85/2011/TT-BTC , 39/2014/TT-BTC and 78/2014/TT-BTC for reform and simplification of tax-related administrative procedures;

b) Articles 14, 15, 16, 17, 18, 19, 20, 21 Chapter IV of Circular No. 151/2014/TT-BTC dated 10/10/2014 of the Ministry of Finance elaborating the Government’s Decree No. 91/2014/ND-CP dated October 01, 2014 on amendments to some tax-related Decrees;

c) Article 2 of Circular No. 26/2015/TT-BTC dated 27/02/2015 of the Ministry of Finance elaborating regulations on VAT and tax administration of the Government’s Decree No. 12/2015/ND-CP .

d) Article 17, Clause 3 Article 18 of Circular No. 84/2016/TT-BTC dated 17/6/2016 of the Ministry of Finance on procedures for collection of domestic receivables and taxes;

dd) Article 3 of Circular No. 130/2016/TT-BTC dated 12/8/2016 of the Ministry of Finance elaborating the Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law on Amendments to some Articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration, and amendments to some Articles of tax-related Circulars;

e) Articles 3, 4, 12, 20, 23 of Circular No. 36/2016/TT-BTC dated 26/02/2016 of the Ministry of Finance providing guidance on implementation of regulations on tax payable by organizations and individuals conducting survey, exploration and extraction of oil and gas according to regulation of Petroleum Law;

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h) Article 3, Article 4, Point b Clause 1 Article 7, Points c, d, dd Clause 2 Article 7 of Circular No. 22/2010/TT-BTC dated 12/02/2010 of the Ministry of Finance providing guidance on implementation of the Government’s Decree No. 100/2009/ND-CP dated 03/11/2009 on surcharges on distributable surplus of oil in case of increases in crude oil price;

i) Clauses 2, 3, 4 Section II Part B and Clauses 2, 3, 4 Section IV Part B of Circular No. 56/2008/TT-BTC dated 23/6/2008 of the Ministry of Finance providing guidance on declaration, payment and statement of amounts receivable by the State specified in Article 18 of the Financial Management Regulation of the Parent Company - Vietnam National Oil and Gas Group enclosed with the Government’s Decree No. 142/2007/ND-CP dated 5/9/2007.

k) Point a, Point b Clause 1 Article 21 of Circular No. 72/2014/TT-BTC dated 30/5/2014 of the Ministry of Finance on refund of VAT on goods carried by foreigners and Vietnamese nationals residing overseas upon exit, which is amended by Clause 15 Article 1 of Circular No. 92/2014/TT-BTC dated 31/12/2019 of the Ministry of Finance);

l) Clause 2 Article 3 of Joint Circular No. 206/2014/TTLT/BTC-BQP dated 24/12/2014 of the Ministry of Finance and the Ministry of National Defense providing guidance on declaration and payment of taxes and State budget revenues by units and enterprises affiliated to the Ministry of National Defense;

m) Point b Clause 2 Section II of Joint Circular No. 85/2005/TTLT/BTC-BCA dated 26/09/2005 of the Ministry of Finance and the Ministry of Public Security providing guidance on implementation of policies on tax and the state budget revenues regarding production and sale of goods and services by units affiliated to the Ministry of Public Security;

n) Articles 5, 6, 24; Clause 1, Points a, b, c, d, dd, e.3, e.4, e.5, e.6, e.7 Clause 2, Clause 7, Clause 8 Article 26 of Circular No. 111/2013/TT-BTC dated 15/8/2013 of the Ministry of Finance providing guidance on implementation of the Law on Personal Income Tax, the Law on Amendments to the Law on Personal Income Tax and the Government’s Decree No. 65/2013/ND-CP elaborating some Article of the Law on Personal Income Tax and the Law on Amendments to the Law on Personal Income Tax.

o) Clause 1, Clause 2, Points a.1, a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4, Points b, c, d, dd Clause 6 Article 21; Article 22; Article 23; Article 24; Appendix 02 and set forms enclosed with Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance providing guidance on VAT and personal income tax payable by resident individuals doing business; providing guidance on implementation of regulations on personal income tax in the Law No. 71/2014/QH13 on Amendments to tax Laws and the Government’s Decree No. 12/2015/ND-CP dated 12/02/2015 elaborating the Law on Amendments to tax Laws and tax Decrees.

5. The taxpayer registration, tax declaration and payment by overseas suppliers prescribed in Articles 76, 77, 78, 79 of this Circular shall be carried out from the day on which General Department of Taxation announces the initiation of the system for taxpayer registration, tax declaration and payment by overseas suppliers on the online portal.

6. In case a legislative document referred to in this Circular is amended or replaced, the newer document shall apply.

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1. Decisions on tax deferral, decisions on tax payment in instalments, notifications of cancelled late payment interest that are issued before the effective date of this Circular shall remain effective until the expiration dates written thereon.

2. Overpaid amounts of taxpayers prescribed in Article 26 of this Circular (including those that are paid before the effective date of this Circular shall not be refunded by tax authorities.

3. Individuals shall declare personal income tax on real estate transfer by the deadline specified in Clause 11 Article 2 of the Government’s Decree No. 12/2015/ND-CP dated 12/01/2015 and Clause 5 Article 21 of Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance.

4. Hydroelectric plants whose tax obligation distribution ratios have been specified by the Ministry of Finance before the effective date of this Circular shall continue following instructions of the Ministry of Finance.

5. In case a taxpayer that provides telecommunications services and has a branch that is located in a province other than that where the headquarters is located and also provides post-paid telecommunications services according to Clause 4 Article 20 of Circular No. 219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance, the taxpayer shall submit the tax declaration form No. 01/GTGT, the VAT distribution sheet according to Form No. 01-6/GTGT in Appendix II hereof to the supervisory tax authority.

Article 89. Responsibility for implementation

1. Tax authorities at all levels shall provide guidance on implementation of this Circular for organizations, individuals and taxpayers.

2. Organizations, individuals and taxpayers that are regulated by this Circular shall fully follow the guidance in this Circular.

Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for timely settlement./.

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PP MINISTER
DEPUTY MINISTER




Tran Xuan Ha

ATTACHED FILE