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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 126/2020/ND-CP
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Hanoi, October 19, 2020
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DECREE
ELABORATION OF THE LAW ON TAX ADMINISTRATION
Pursuant to the Law on
Government Organization dated June 19, 2015;
Pursuant to the Law on Tax
administration dated June 13, 2019;
At the request of the Minister
of Finance;
The Government promulgates a
Decree on elaboration of the law on tax administration.
Chapter I
GENERAL PROVISIONS
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This Decree elaborates some
Articles of the Law on Tax administration on management of taxes and other
amounts payable to state budget (hereinafter referred to as “other amounts”),
excluding regulations on tax administration of enterprises having related-party
transactions, use of invoices and documentation, administrative penalties for
tax-related offences, invoice-related offences and customs offences.
Article 2.
Regulated entities
Taxpayers, tax authorities, tax
officials, state organizations, other relevant organizations and individuals as
prescribed by Article 2 of the Law on Tax administration.
Article 3.
Definitions
1. “other force majeure events”
mentioned in Point b Clause 27 Article 3 of the Law on Tax administration
include: wars, riots, strikes and incidents for which the taxpayer is not
responsible for and cause the taxpayer to be unable to pay tax.
2. Other terms in this Decree have
the same meanings as defined by the Law on Tax administration.
Article 4. Tax
administration during taxpayer’s business suspension
The taxpayer shall send a business
suspension notice in accordance with Article 37 of the Law on Tax
administration and the following regulations:
1. Business suspension time:
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b) In case the business suspension
is accepted, notified or requested by a competent authority as prescribed in
Clause 1 Article 37 of the Law on Tax administration, the business suspension
time will be that written on the document issued by such competent authority,
which will be sent by the issuing authority to the supervisory tax authority of
the taxpayer within 03 working days from its issuance date.
c) If the taxpayer is an
organization, household business or individual business that is not required to
apply for business registration as prescribed in Clause 2 Article 37 of the Law
on Tax administration, the business suspension notice shall be sent to the
supervisory tax authority at least 01 working day before the suspension date.
The tax authority shall send a confirmation to the taxpayer within 02 working
days from the day on which the taxpayer’s notice is received. The duration of
business suspension must not exceed 1 year per notice. If the taxpayer is an
organization, the total duration of business suspension must not exceed 2 years
for 2 consecutive notices.
2. During business suspension:
a) The taxpayer is not required to
submit tax declaration dossiers, unless the suspension begins in the middle of
a monthly/quarterly/annual tax period, in which case the tax declaration
dossier of that month/quarter/year must be submitted.
b) For household businesses and
individual businesses paying presumptive tax, tax authorities shall decide the
tax payable upon their suspension in accordance with regulations of the
Minister of Finance.
c) The taxpayer must not use
invoices and are not required to submit invoice use reports. In case the
taxpayer is permitted by the tax authority to use invoices in accordance with
invoice laws, the taxpayer shall submit the tax declaration dossier and invoice
use reports as per regulations.
d) The taxpayer shall implement the
tax authority’s decisions and notices of debt collection, enforcement of tax
decisions, inspection of compliance to tax laws and administrative penalties
for tax offences in accordance with the Law on Tax administration.
3. If the taxpayer is not required
to send a notice of business resumption to the tax authority to which the
business suspension notice is submitted if business operation is resumed as
planned.
If the taxpayer shall send a notice
of business resumption to the tax authority to which the business suspension
notice is submitted, implement tax laws, submit tax documents and invoice use
reports if business operation is resumed ahead of schedule.
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4. A taxpayer that directly applies
for taxpayer registration with a tax authority must not suspend its business if
the tax authority has issued a notice that the taxpayer does not operate at the
registered address.
Article 5.
Management of other amounts payable to state budget
1. Other amounts payable to state
budget (hereinafter referred to as “other amounts”) prescribed in Clause 2,
Clause 3 Article 3 and Clause 4 Article 151 of the Law on Tax administration
shall be managed as follows:
a) Management of state budget
revenues that are regulated by existing legislative documents shall be carried
out in accordance with such legislative documents, unless they contradict the
Law on Tax administration and this Decree.
b) Clause 2 of this Article shall
apply to management of state budget revenues that are not regulated by any
other legislative documents.
2. Management details:
a) Payers shall make the payment by
the deadline written on the notice issued by the collecting authority. A payer
that fails to fully or punctually make the payment shall pay late payment
interest and face enforcement measures as per regulations.
b) Collecting authorities shall
receive documents, accurately calculate the amounts payable, send notices
specifying the amounts and payment deadline to the payers and local tax
authorities of the payers.
c) Payments, instalments and
deferment
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Location and method of payment
shall comply with Article 56 of the Law on Tax administration.
The payment date shall be
determined aw Article 58 of the Law on Tax administration. Payment by
instalments shall be considered by the head of the collecting authority in
accordance with Clause 5 Article 124 of the Law on Tax administration.
Deferment of payment to state
budget shall comply with Article 62 of the Law on Tax administration. In case a
deferment is granted, the payer will not pay fine and late payment interest on
the unpaid amount during the deferment period. For amounts under management of
the tax authority, the head of the tax authority shall decide the amount
eligible for deferment and deferment period in consideration of the application
for deferment. For amounts that are not managed by the tax authority, the
deferment shall be decided by the head of the collecting authority, which will
notify the tax authority in charge. The application for deferment shall be
prepared in accordance with Article 64 of the Law on Tax administration. The
tax authority and deferring authority shall process these applications in
accordance with Article 65 of the Law on Tax administration.
d) Late payments to state budget
shall be handled in accordance with Article 59 of the Law on Tax administration.
dd) Overpaid amounts shall be
handled in accordance with Articles 60, 70, 71, 72 and 76 of the Law on Tax
administration.
e) Exemption and reduction of
amounts payable to state budget shall be granted in accordance with applicable
legislative documents. In case a legislative document provides for exemption or
reduction of certain amounts payable to state budget without specifying the
documentation and procedures, Articles 80, 81 and 82 of the Law on Tax
administration shall apply.
g) Debt freezing
Debt will be frozen in the cases
specified in Article 83 of the Law on Tax administration, unless otherwise
prescribed by the applicable legislative documents.
Debt freezing procedures,
documentation and period are specified in Article 23 of this Article. The head
of the tax authority or the supervisory authority of the taxpayer shall decide
the debt freezing.
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h) Writing off state budget
payables
A state budget payable will be
written off (cancelled) in the cases specified in Article 85 of the Law on Tax
administration, except land levy, land rent, water surface rent and paddy land
protection and development charge.
Documentation, authority and
responsibility for processing application of debt cancellation are the same as
those specified in Articles 86, 87 and 88 of the Law on Tax administration.
i) Electronic documents about
payments to state budget shall comply with Article 94 of the Law on Tax
administration.
k) Inspection
Tax authorities shall carry out
inspection of the payables under their management in accordance with the Law on
Tax administration and inspection laws.
Inspection of the payables that are
not under management of tax authorities shall be carried out in accordance with
inspection laws and legislative documents applicable to such payables.
l) Enforcement of administrative
decisions relevant to management of other amounts
Payment of other amounts shall be
enforced in the cases specified in Article 124 of the Law on Tax
administration.
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m) Administrative penalties
Administrative penalties for
offences relevant to other state budget payables under management of tax
authorities shall be imposed in accordance with the Law on Tax administration
and administrative penalty laws.
Administrative penalties for
offences relevant to other state budget payables that are not under management
of tax authorities shall be imposed administrative penalty laws and applicable
legislative documents.
n) Complaints, denunciations and
lawsuits
Complaints, denunciations and
lawsuits relevant to other amounts shall comply with Articles 147, 148 and 149
of the Law on Tax administration and relevant laws.
Payment of other amounts during
settlement of complaints and lawsuits shall comply with Article 61 of the Law
on Tax administration.
Article 6.
Taxpayer registration
Taxpayers shall apply for taxpayer
registration in accordance with Articles 30, 31, 32, 33, 34, 35, 36, 38, 39,
40, 41 of the Law on Tax administration and the following regulations:
1. Types of taxpayer identification
number (TIN)
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b) 13-character TINs are used for
dependent units and other entities.
2. Taxpayers shall register changes
to their registration information with their supervisory tax authorities in
accordance with Clause 2 and Clause 3 Article 36 of the Law on Tax
administration. In case of changes to information about the ID card or passport
of a taxpayer that is an individual, the changes will be applied within 20 days
(30 days for mountainous, bordering areas and islands) from the date written on
the ID card or passport.
3. Taxpayers shall complete
relevant procedures with their supervisory tax authority before relocation of
the headquarters to another province in accordance with Article 36 of the Law
on Tax administration. To be specific:
a) Submit all tax declaration
dossiers and invoice use reports as prescribed.
b) Fully pay taxes and other
amounts as prescribed.
c) Claim refunds of overpaid taxes
and other amounts (except the case specified in Point d of this Clause).
d) Offset the VAT that remains
after deduction against the VAT incurred at the new location; offset the
personal income tax, corporate income tax and post-tax profit that remain after
making provisional fund contributions before the tax finalization dossier is
submitted against the amount payable under the tax finalization dossier.
4. When applying for TIN
restoration under Point b or Point c Clause 2 Article 40 of the Law on Tax
administration, the taxpayer shall fully submit tax declaration dossier and
invoice use reports; fully pay taxes and other amounts to the supervisory tax
authority before the TIN is restored unless a competent authority permits tax
debt to be paid by instalments, defers tax debt or exempts late payment
interest on tax debt in accordance with the Law on Tax administration.
Chapter II
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Article
7. Tax declaration dossier
1. A tax declaration dossier
consists of the tax return and documents that are the basis for determination
of the taxpayer’s tax obligations, is prepared and sent by the taxpayer to the
tax authority. A tax declaration dossier can be electronic or physical. The
taxpayer shall use the set forms provided by the Minister of Finance and be
legally responsible for the information provided therein; include
adequate documents required in the tax declaration dossier. For documents
without set forms provided by the Ministry of Finance, relevant laws shall
apply.
a) Taxpayers shall calculate tax,
late payment interest (if any) and pay them to state budget, except the cases
specified in Article 13 of this Decree) according to the tax declaration and
supplementary tax declaration. The tax authority shall impose tax in accordance
with Article 50 and Article 52 of the Law on Tax administration if the tax
calculation basis or tax payable in the tax declaration dossier is found to be
inadequately or inaccurately declared.
b) On the basis of the tax
declaration dossier, information provided by competent authorities and tax
administration information, tax authorities shall calculate tax and inform
taxpayers in accordance with Article 13 of this Decree.
c) For household businesses and
individual businesses paying presumptive tax, tax authorities shall decide the
tax payable on the basis of their tax declaration dossiers and tax
administration information and in accordance with Article 51 of the Law on Tax
administration and regulations of the Minister of Finance.
2. The composition of each tax
declaration dossier varies according to the type of tax, taxpayer, tax
accounting method, tax period (monthly, quarterly, annually or by each
occurrence). In case multiple business operations incur the same type of
tax, it will be specified in the same tax declaration dossier, unless:
a) The taxpayer has multiple
business operations including traditional or computerized lottery business, in
which case VAT, excise tax and post-tax profit from lottery business shall be
separately declared.
a) The taxpayer has multiple
business operations including jewelry business, in which case VAT, excise tax
and post-tax profit from jewelry business shall be separately declared.
c) The taxpayer is authorized by
the state to collect certain amounts, in which case VAT on such amounts shall
be separately declared.
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dd) The taxpayer is authorized to
manage business cooperation contracts without establishment of separate
juridical persons, in which case tax on each contract shall be separately
declared under these contracts.
3. A taxpayer is not required to
declare tax in the following cases:
a) The taxpayer only has business
operations that are not subject to any tax.
b) The taxpayer is an individual
earning tax-free income as prescribed by personal income tax laws and Point b
Clause 2 Article 79 of the Law on Tax administration, except individuals that
receive real estate as inheritance or gift and individuals that transfer real
estate.
c) An enterprise that only exports
is not required to declare VAT.
d) The taxpayer’s business suspension
is suspended as prescribed in Article 4 of this Decree.
dd) The taxpayer applies for TIN
invalidation, except termination of business operation, contract or business
rearrangement prescribed in Clause 4 Article 44 of the Law on Tax
administration.
4. 4. The taxpayer may submit
supplementary documents if the tax declaration dossier is found erroneous as
prescribed in Article 47 of the Law on Tax administration using the set form
provided by the Minister of Finance. To be specific:
a) If the supplementation does not
lead to a change in tax obligations, only a written explanation and relevant
declaration is required while a supplementary tax return is not required.
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If the annual tax finalization
dossier has been submitted, only supplementation to the annual tax finalization
dossier is required. In case of supplementation of the income payer’s terminal
personal income tax return, the erroneous monthly or quarterly tax return shall
also be supplemented.
b) If the supplementation leads to
an increase in the amount of tax payable or decrease in the amount of
refundable tax, the arrears or excessively refunded tax plus late payment
interest (if any) shall be paid to state budget.
If the supplementation only
increases or decreases the deductible VAT which will be carried forward, it
must be included in the current tax period. The taxpayer may only increase the
refundable VAT if the tax declaration dossier of the next period and the
application for tax refund is not submitted.
5. The organization or individual
that declares or pays tax on behalf of another taxpayer shall comply with the
same regulations on tax declaration and payment in this Decree. To be specific:
a) Declare and pay tax on behalf of
the taxpayer in accordance with tax laws.
b) A credit institution or a third
party authorized by the credit institution to use the collateral shall declare
VAT, corporate income tax and personal income tax on the use of such collateral
pending settlement on behalf of the collateral owner (the taxpayer).
c) In case of business cooperation
between an organization and an individual, tax shall not be directly declared
by the individual. The organization shall declare VAT on the whole revenue that
is the result of the business cooperation regardless of how the revenue is
distributed between the parties, and declare and pay personal income tax on
behalf of the individual. In case of business cooperation between an
organization and a household business or individual business defined in Clause
5 Article 51 of the Law on Tax administration who has the same business lines
as the organization, both the late payment interest and the individual shall
declare tax as per regulations.
d) The organization shall declare
and pay tax on behalf of individuals who receive dividends in the form of
securities; individuals that are existing shareholders that receive bonus in
the form of securities; individuals whose stakes are increased due to
reinvested profits; individuals contributing real estate, stakes, securities.
Tax shall be declared and pay when the individual transfers the same type of
securities, transfers or withdraws capital. To be specific:
d.1) For individuals who receive
dividends in the form of securities and individuals that are existing
shareholders that receive bonus in the form of securities, the organization
shall declare and pay tax on their behalf on the income from capital investment
when they transfer the same type of securities as follows:
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For securities that are not traded
through stock exchanges:
- If the securities belongs to a
public company and are registered at a securities depository, the securities
company or commercial bank where the individual’s depository account is opened
shall declare and pay tax on behalf of the individuals;
- If the securities do not belong
to a public company but the issuer authorizes a joint stock company to manage
the list of shareholders, that securities company shall declare and pay tax on
behalf of the individuals;
d.2) For individuals whose stakes
are increased due to reinvested profits, the organization to which the
individuals contribute capital shall declare and pay tax on their behalf on
their income from transfer or withdrawal of capital.
d.3) For individuals whose
contribute real estate, stakes or securities, the organization to which they
contribute capital shall declare and pay tax on their behalf on the income from
transfer of their real estate, stakes or securities.
d.4) In case the organization
mentioned in Points d.1, d.2 and d.3 has been dissolved or bankrupt before declaring
or pay tax, the individuals shall declare and pay tax themselves.
dd) The organization that pays
bonuses, discounts, subsidies in cash or not in cash to household businesses
and individual businesses paying presumptive tax shall declare and pay tax on
their behalf as per regulations.
e) The organization that leases an
individual’s assets shall declare and pay tax on behalf of the individual if so
prescribed by the lease contract.
g) The real estate buyer shall pay
tax on behalf of the seller if so prescribed by the real estate transfer
contract (unless tax is exempt, cancelled or deferred); The relevant third
party that is permitted to sell an individual’s assets as prescribed by law
shall declare and pay tax on behalf of the individual.
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i) The organization assigned to
collect fees and charges in accordance with regulations of law on fees and
charges shall declare the collected fees and charges with their supervisory tax
authorities (except customs fees, goods, luggage and transit charges).
6. In case of relocation, the
taxpayer shall submit the tax declaration dossier to the tax authority in
charge of the old location if the taxpayer has not completed the procedures for
relocation with the business registration authority or tax authority in charge
of the new location.
7. The list of documents in tax
declaration dossiers of various taxes and business operations are provided in
Appendix I hereof.
Article 8.
Taxes declared monthly, quarterly, annually, separately; tax finalization
1. The following taxes AND other amounts
collected by tax authorities have to be declared monthly:
a) Value-added tax (VAT), personal
income tax. Taxpayers who satisfy the requirements specified in Article 9 of
this Decree may declare these taxes quarterly.
b) Excise duty.
c) Environment protection
tax.
d) Resource royalty, except that
specified in Point e of this Clause.
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e) For extraction and sale of
natural gas: resource royalty; corporate income tax; special tax of
Vietsovpetro JV in block 09.1of Vietnam - Russia Agreement dated December 27,
2010 on cooperation in geological survey and petroleum extraction in the
continental shelves of the Socialist Republic of Vietnam by Vietsovpetro JV;
profit on natural gas received by the host country.
2. The following taxes and other
amounts shall be declared quarterly:
a) Corporate income tax incurred by
foreign airliners and foreign reinsurers.
b) VAT, corporate income tax,
personal income tax declared on behalf of pledgors by credit institutions and
third parties authorized by credit institutions to manage the collateral
pending settlement.
c) Personal income tax deducted by
income payers that are eligible to declare VAT quarterly and also decide to
declare personal income tax quarterly; individuals earning salaries or
remunerations (hereinafter referred to as “salary earners”) who decide to declare
personal income tax quarterly with tax authorities.
d) Taxes and other amounts payable
to state budget declared and paid on behalf of individuals by other
organizations or individuals that are eligible to declare VAT quarterly and
decide to declare tax on behalf of these individuals quarterly, except for the
case specified in Point g Clause 4 of this Article.
dd) Surcharges when crude oil price
increases (except petroleum activities of Vietsovpetro JV in block 09.1).
3. The following taxes and other
amounts shall be declared annually:
a) Licensing fees.
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c) Presumptive taxes and other amounts
payable by household businesses and individual businesses; lessors that decide
to declare tax annually
d) Non-agricultural land use tax.
In case a taxpayer has the land use
right (LUR) of more than one land plots in the same district or different districts
in the same province, annually declare tax on each land plot and on the entire
area of homestead land. The taxpayer is not required to declare tax on the
entire area of homestead land in the following cases:
d.1) The taxpayer has the LUR of
one or some land plots in the same district with the total area not exceeding
the limit on homestead land area in that district.
d.2) The taxpayer has the LUR of
more than land plots different districts, none of which exceed the limit and
the total area of levied land does not exceeding the limit on homestead land
area in that district.
dd) Agriculture land levy.
e) Annually paid land rents and
water surface rents.
4. The following taxes and other
amounts shall be declared separately:
a) VAT payable by taxpayers specified
in Clause 3 Article 7 of this Decree or taxpayers that declare VAT directly on
added value as prescribed by VAT laws and also incur VAT on real estate
transfer.
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c) Tax on exports and imports,
including: export duty, import duty, safeguard duty, anti-dumping tax,
countervailing duty, excise tax, environment protection tax, VAT. The Ministry
of Finance shall specify the cases in which separate declaration of tax on
exports and imports is not required.
d) Resource royalty payable by the
organization assigned to sell confiscated resources; resource royalty on
irregular resource extraction licensed by competent authorities or exempt from
licensing as prescribed by law.
dd) Irregular VAT and corporate
income tax incurred by payable by taxpayers paying tax directly on value added
and revenue as prescribed by VAT and corporate income tax laws. In case these
taxes are incurred multiple times within a month, they may be declared monthly.
e) Corporate income tax on real
estate transfer incurred by taxpayers paying tax directly on revenue under
corporate income tax laws.
g) Personal income tax directly
declared by the income earners or declared and paid by the income payers on
behalf of the income earners on income from real estate transfer, capital
transfer, capital investment, copyright, franchising, wining overseas prizes;
inheritance, gifts.
d) Taxes and amounts payable by
property lessors, household businesses and individual businesses that do not
have fixed business locations and regular business operations.
i) Registration fees (including
those previously exempted under registration fee laws).
k) Environmental safety fees on
irregular resource extraction licensed by competent authorities or exempt from
licensing as prescribed by law.
l) Land levy.
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n) VAT, corporate income tax of
foreign organizations and individuals doing business or earning income in
Vietnam (hereinafter referred to as “foreign contractors”) calculated by direct
method; corporate income tax payable by foreign contractors calculated by mixed
methods whey they are paid by Vietnamese parties. In case the Vietnamese party
pays a foreign contractor multiple times a month, tax may be declared monthly
instead of separately.
o) Corporate income tax on capital
transfer by foreign contractors.
p) Corporate income tax on income
from transfer of right to participate in petroleum agreements.
The transferor shall declare and
pay tax on income from the transfer. In case the transfer leads to the change
of ownership of the contractor holding the right to participate in the
petroleum agreement in Vietnam, the contractor therein shall inform the tax
authority when the transfer occurs, declare and pay tax on behalf of the
transferor on the incomes relevant to the petroleum agreement.
q) Petroleum commission; charges
for reading and using petroleum documents.
r) Surcharges and preliminary enterprise
income tax from the surplus value oil under petroleum operation of Vietsovpetro
JV in block 09.1, which must be declared within 10 days from the day on which
the JV decides the surplus value under its Resolution but not later than
December 31.
s) Provisional petroleum production
and tax, which must be declared at by December 01 of the previous tax year.
t) Dividends, profits on state
investments in joint stock companies and multiple-member limited liability
companies that are represented by ministerial agencies, governmental agencies,
local governments, which must be declared upon payment.
Representatives of state
investments in these joint stock companies and multiple-member limited
liability companies shall pay dividends or profits upon fulfillment of the
conditions specified in the Law on Enterprises and request these companies to
transfer the distributed dividends and profits to state budget as per
regulations.
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5. The following amounts shall be
declared every time a sale is made during crude oil extraction and sale:
Resource royalty; corporate income tax; special tax and extra charges in case
of increase in crude oil price of Vietsovpetro JV in block 09.1; profit on oil
receivable by the host country. The declaration of tax and other amounts
specified in this Clause shall be submitted within 35 days after crude oil is
sold, whether domestically or to foreign countries). The date of sale shall be
the day on which crude oil is received at the delivery point.
6. The following taxes and amounts
shall be declared annually and finalized when an enterprise is dissolved, shuts
down, terminates a contract or undergoes rearrangement. In case of conversion
(except equitized state-owned enterprises) where the enterprise after
conversion inherits all tax obligations of the enterprise before conversion,
tax shall be finalized at the end of the year instead of the issuance date of
the decision on conversion. Tax shall be finalized at the end of the year):
a) Resource royalty.
b) Corporate income tax (except
corporate income tax on transfer of foreign contractor's capital; monthly or
separately declared corporate income tax on revenue specified in Point dd
Clause 4 of this Article). The taxpayer shall calculate the provisional
corporate income tax every quarter (including distribution of corporate income
tax among dependent units, business locations and other real estate in
provinces other than the province in which the enterprise is headquartered) and
may deduct the provisional tax from the tax payable under the annual tax
finalization dossier (terminal tax).
Taxpayers that have to prepare
quarterly financial statements under accounting laws shall calculate
provisional corporate income tax quarterly according to the quarterly financial
statements and tax laws.
Taxpayers that are not required to
prepare quarter financial statements under accounting laws shall calculate
provisional corporate income tax quarterly according to their quarterly
business performance and tax laws.
The total amount of provisional
corporate income tax paid in the first 03 quarters of the year shall be at
least 75% of the terminal tax. Otherwise, late payment interest shall be
charged on the arrears over the period from the deadline for paying corporate
income tax of the third quarter to the date of payment of the arrears.
In case the taxpayer executes a
project of investment in infrastructure or housing for transfer or lease
purchase and collect progress payments from customers, provisional corporate
income tax shall be paid quarterly at the rate of 1% of the amount collect. In
case the project is yet to be transferred and not included in the revenue
subject to corporate income tax in the year, it shall be included in the tax
finalization dossier when the project is partially or fully transferred instead
of the annual tax finalization dossier.
c) Post-tax profit that remains
after making contributions to funds of wholly state-owned enterprises. To be
specific:
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The total post-tax profit that
remains after making fund contributions in the first 03 quarters of the tax
year must be at least 75% of that under the annual tax finalization dossier.
Otherwise late payment interest shall be charged on the arrears over the period
from the deadline for paying the remaining post-tax profit of the third quarter
to the date of payment of the arrears.
Late payment interest will not be
charged on the increase in remaining post-tax profit due to adjustment to
enterprise classification announced by the owner for the period from the day
succeeding the deadline for paying the remaining post-tax profit to the
deadline for announcing enterprise classification imposed by a competent
authority.
A wholly state-owned enterprise
that is a parent company that has stakes in another joint stock company or
multiple-member limited liability company shall have vote on payment of
dividends or profits upon fulfillment of the conditions specified in the Law on
Enterprises and request the joint stock company or limited liability company to
transfer the distributed dividends or profits to the parent company.
In case the joint stock company or
limited liability company fails to distribute dividends or profit on schedule
under the Law on Enterprises, the parent company shall notify the Ministry of
Finance and the parent company’s governing body.
d) Personal income tax for salary
payers; salary earners that authorize salary payers to finalize tax on their
behalf; salary earners that finalize tax themselves. To be specific:
d.1) Salary payers shall finalize
tax on behalf of authorizing individuals, whether tax is deducted or not. Tax
finalization is not required if an individual does not earn any income. In case
an employee is re-assigned to a new organization after the old organization is
acquired, consolidated, divided or converted, or to a new organization that is
in the same system as the old organization, the new organization shall finalize
tax as authorized by such employee, including the income paid by the old
organization, and collect documents about deduction of personal income tax
issued by the old organization to the employee (if any).
d.2) A resident salary earner may
authorize the salary payer to finalize tax if:
The salary earner has an employment
contract with duration of at least 03 months and is working for the salary payer
in reality when the tax is finalized by the salary payer, even if the salary
earner has not worked for full 12 months in the year. In case the salary earner
is reassigned to a new organization as prescribed in Point d.1 of this Clause,
he/she may authorize the new organization to finalize tax.
The salary earner has an employment
contract with a duration of at least 03 months and is working for the salary
payer in reality when tax is finalized by the salary payer, even if the salary
earner has not worked for full 12 months in the year, and earns an average
monthly irregular income not exceeding 10 million VND which on which 10%
personal income tax has been deducted and does not wish to have this income
included in the tax finalization dossier.
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Tax is underpaid or overpaid and
the individual claims a refund or has it carried forward to the next period,
unless: the tax arrears is not exceeding 50.000 VND; the amount of tax payable
is smaller than the amount provisionally paid but the individual does not claim
a refund or does not have it carried forward to the next period; the individual
has an employment contract with a duration of at least 03 months and earns an
average monthly irregular income not exceeding 10 million VND which on which
personal income tax has been deducted at 10% and does not wish to have this
income included in the tax finalization dossier; the individual’s life
insurance (except voluntary retirement insurance) or any other voluntary
insurance with insurance premium accumulation is purchased by the individual’s
employee and 10% personal income tax on the part purchased or contributed by
the taxpayer.
The individual has been present in
Vietnam for fewer than 183 days in the first calendar year but more than 183
days in 12 consecutive months from the arrival date.
An individual that is a foreigner
whose employment contract in Vietnam has ended shall submit a tax finalization
dossier to the tax authority before exit or authorize the income payer or
another organization or individual to prepare and submit the tax finalization
dossier as per regulations. The income payer or the authorized
organization/individual must pay tax arrears if tax is underpaid or will
receive a refund in case tax is overpaid.
Resident salary earners who are
eligible for tax reduction due to a natural disaster, fire, accident or serious
illness shall finalize tax themselves instead of authorizing income payers to
perform this task.
dd) Fees and charges payable to
state budget (except those collected by diplomatic missions of Vietnam as
prescribed in Article 12 of this Decree and customs fees).
e) VAT, corporate income tax of
foreign contractors shall be finalized upon termination of the contracts;
corporate income tax calculated using mixed methods of foreign contractors
shall be finalized upon termination of the contracts; corporate income tax
declared by foreign contractors shall be finalized annually.
g) Corporate income tax of foreign
transport companies shall be provisionally paid quarterly and finalized
annually. The total corporate income tax provisionally paid in the first 03
quarters of the year shall be at least 75% of the terminal tax. Otherwise late
payment interest shall be charged on the arrears over the period from the
deadline for paying corporate income tax of the third quarter to the date of
payment of the arrears.
h) Resource royalty, corporate
income tax, profit on petroleum receivable by the host country for extraction
and sale of crude oil and natural gas; surcharges in case of increase in crude
oil price; special tax adjustments for extraction and sale of natural gas by
Vietsovpetro in block 09.1.
Article 9.
Conditions for quarterly declaration of VAT and personal income tax
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a) The following taxpayers may
declare VAT quarterly:
a.1) Any taxpayer that declares VAT
monthly as prescribed in Point a Clause 1 Article 8 of this Decree and has a
total revenue from sale of goods and services in the previous year of up to 50
billion VND. The total revenue shall be determined according to the VAT returns
during the calendar year.
In case the taxpayer declares tax
for all dependent units and business locations at the headquarters, the total
revenue shall also include that of the dependent units and business locations.
a.2) The taxpayer’s business is
recently inaugurated. From the calendar year succeeding the first 12 months,
the revenue generated in the preceding calendar year (full 12 months) shall be
the basis for deciding whether the taxpayer has to declare tax monthly or
quarterly.
b) Quarterly declaration of
personal income tax:
b.1) A taxpayer who has to declare
personal income tax monthly as prescribed in Point a Clause 1 Article 8 of this
Decree may declare personal income tax quarterly if all requirements for
quarterly declaration are fulfilled.
b.2) Quarterly declaration shall be
applied from the first month in which tax is incurred and remain unchanged
throughout the calendar year.
2. Taxpayers shall determine their
eligibility to declare tax quarterly themselves.
a) Taxpayers that fulfill all
requirements for quarterly declaration may choose between monthly or quarterly
declaration throughout the calendar year.
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c) In case a taxpayer finds that
the requirements for quarterly declaration are not fulfilled, the taxpayer
shall declare tax monthly from the first month of the next quarter. In this
case, the taxpayer is not required to submit tax declaration dossiers of the
previous quarters. However, the taxpayer shall submit a document specifying the
difference between monthly declared tax and quarterly declared tax (Appendix I
hereof) and pay the late payment interest as per regulations.
d) In case the tax authority finds
that a taxpayer is not eligible to declare tax quarterly, the tax authority
shall determine the difference between monthly declared tax and quarterly
declared tax and charge late payment interest (if any) as per regulations and
the taxpayer shall declare tax monthly from the receipt of the tax authority’s
notice.
Article 10.
Deadlines for submission of declarations of land-related amounts, licensing
fees, registration fees, fees for grant of rights and other amount payables
prescribed by regulations of law on management and use of public property
Tax declaration dossiers shall be
submitted by the deadlines specified in Article 44 of the Law on Tax
administration. The deadlines for submitting declarations of land-related
amounts, licensing fees, registration fees, licensing fees and other amount
payables prescribed by regulations of law on management and use of public
property prescribed in Clause 5 Article 44 of the Law on Tax administration are
specified in below:
1. Licensing fees
a) New businesses (except household
businesses and individual businesses), including medium and small enterprises
converted from household businesses) and existing businesses that establish new
dependent units or business location shall submit the licensing fee declaration
by January 30 of the year preceding the establishment or inauguration year.
In case capital in changed during
the year, the licensing fee payer shall submit the declaration by January 30 of
the year succeeding the year in which the change occurs.
b) Household businesses and
individual businesses are not required to submit licensing fee declarations.
Tax authorities shall determine the licensing fees payable according to their
tax declaration dossiers and tax administration database and inform them in
accordance with Article 14 of this Decree.
2. Registration fees
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3. Non-agricultural land use tax
a) For organizations:
a.1) The first declaration shall be
submitted within 30 days from the day on which non-agricultural land use tax is
incurred.
a.2) Non-agricultural land use tax
does not have to be re-declared if the payer or the amount payable is not
changed.
a.3) In case of changes or errors
in the submitted declaration that lead to an increase or decrease in the amount
payable, the supplementary declaration shall be submitted within 30 days from
the day on which the change occurs.
A supplementary declaration shall
be submitted in case of changes or errors in the submitted declaration that
lead to an increase or decrease in the amount payable.
b) For households and individuals:
b.1) The first declaration shall be
submitted within 30 days from the day on which non-agricultural land use tax is
incurred.
b.2) Non-agricultural land use tax
does not have to be re-declared if the payer or the amount payable is not
changed.
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b.4) In case the submitted
declaration contains errors that lead to a change in the amount payable, a
supplementary declaration shall be submitted in accordance with Article 47 of
the Law on Tax administration.
b.5) The consolidated declaration
dossier shall be submitted by March 31 of the calendar year preceding the tax
year.
4. Agricultural land use tax
a) The first declaration and
supplementary declaration in case of change in the levied area shall be
submitted within 30 days from the day on which levy is incurred or changed;
b) An organization’s annual
declaration shall be submitted by the last day of the first month of the
calendar year; within 10 days from the date of harvest in case of land for
monocarpic perennial plants.
c) Agricultural land use tax does
not have to be re-declared if there is not increase or decreased in the levied
land area.
5. Land rents and water surface
rents
a) In case the documents about land
rents and water surface rents is also a tax declaration dossier according to
regulations on single-window system, it shall be submitted within 30 days from
the day on which the decision for lease of land or water surface is signed by a
competent authority. In case such a decision is not available but there is a
contract for lease of land or water surface, the declaration shall be submitted
within 30 days from the day on which the contract is signed.
b) In case of leasing land or water
surface without a contract or decision on land lease, the Clause shall be
submitted within 30 days from the day on which the land is used for the purpose
that requires lease of land or water surface.
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d) In case the land rent or water
surface rent is not changed throughout the year, the next year’s declaration is
not required.
6. Land levy
a) In case of land allocation by
the State, land repurposing or land use right (LUR) certification where the
declaration dossier shall be submitted within 30 days from the day on which
land levy is incurred.
b) The day on which land levy is
incurred is:
b.1) In case of land allocation by
the State or land repurposing, the land allocation date or repurposing date.
b.2) In case of LUR certification,
the day on which the land registration office sends information to the tax
authority. In case the land registration office transfers documents to the tax
authority behind schedule or the tax authority fails to determine the land levy
payable on schedule, the day on which valid documents are received by the land
registry office shall apply.
7. Fees for grant of right to
mineral extraction, water resource extraction, sea area usage:
Competent authorities that issue
decisions, notices and documents about the fees for grant of right to mineral
extraction, water resource extraction, sea area usage shall send these
documents to the Department of Taxation of the province where these activities
take place within 05 working days from their issuance dates.
8. Amounts payable to state budget
prescribed by regulations of law on management and use of public property shall
comply with regulations of law on management and use of public property.
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Tax declaration dossiers shall be
submitted at the locations specified in Clauses 1, 2 and 3 Article 45 of the
Law on Tax administration and the following locations:
1. A taxpayer that has business
operation in more than one province as prescribed in Point a and Point b Clause
4 Article 45 of the Law on Tax administration shall submit tax declaration
dossiers to the tax authority of the province other than the province in which
the taxpayer is headquartered in the following cases:
a) VAT of an investment project in
the cases specified in Point d Clause 2 Article 7 of this Decree shall be
declared where the project is located.
b) VAT on transfer of real estate
or an infrastructure or housing development project for transfer (even if
progress payments are collected) shall be declared where the transfer takes
place.
c) VAT shall be declared where the
power plant is located.
d) Excise tax shall be declared
where the taxed goods are produced or processed or where the taxed services are
provided (except computerized lottery business).
In case the taxpayer directly
imports the goods that are subject to excise tax and then sell them
domestically, excise tax shall be declared at the supervisory tax authority in
charge of the area where the taxpayer is headquartered.
dd) Environment protection tax
shall be declared where the tax goods are manufactured, except environment
protection tax on oil and gas trade specified in Point a Clause 4 of this
Article.
e) Environment protection tax shall
be declared where the coal is manufactured or sold, even if coal is internally
consumed, except the case specified in Point b Clause 4 of this Article.
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h) Corporate income tax shall be
declared where the dependent unit or business location generates income
eligible for corporate income tax incentives.
i) Environmental safety fee shall
be declared where minerals are extracted (except crude oil, natural gas and
coal gas; buyers of minerals in bulks from independent miners).
k) Licensing fees shall be declared
where the dependent units and business locations are located.
2. In case a taxpayer that has
business operation in more than one province as prescribed in Point b Clause 4
Article 45 of the Law on Tax administration and do accounting in the province
where the taxpayer is headquartered (except the cases specified in Clauses 1,
3, 4, 5 and 6 of this Article), tax declaration dossiers shall be submitted to
the supervisory tax authority of the headquarters. The taxpayer shall also
submit a document specifying taxes paid in each province to the same tax
authority, except:
a) VAT on transport business where
the routes go through provinces other than the province in which the taxpayer
is headquartered.
b) VAT on insurance and reinsurance
business.
c) VAT on construction business
(including construction of roads, power lines, water pipelines, oil pipelines,
gas pipelines) in provinces other than the province where the taxpayer is
headquartered without establishment of dependent units or business locations in
these provinces and the construction value inclusive of VAT is below 1 billion
VND.
d) Corporate income tax of the
dependent unit or business location whose income is eligible for corporate
income tax incentives. In this case, the taxpayer shall separately declare the
corporate income tax on the activities eligible for incentives with the
supervisory tax authority of the dependent unit or business location and must
not distribute this tax to other dependent units and business locations of the
taxpayer.
d) VAT, corporate income tax of
dependent units and business locations of taxpayers that are micro-enterprises
defined by regulations of law on medium and small enterprises.
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3. Tax declaration dossiers of a
household business or individual business that has business operation in
multiple areas as prescribed in Point a and Point b Clause 4 Article 45 of the
Law on Tax administration shall be submitted to the tax authorities in charge
of such areas.
4. Tax declaration dossiers of
environment protection tax on petroleum, coal extracted and sold domestically:
a) For petroleum:
a.1) Wholesalers that directly
import, manufacture, blend petroleum shall submit tax declaration dossiers to
their supervisory tax authority, including petroleum internally consumed, exchanged
with other goods, returned under import entrustment contract, sold to other
organizations and individuals that are not their dependent units or subsidiary
companies defined by the Law on Enterprises (hereinafter referred to as
“subsidiary companies”), excluding the petroleum sold and imported under
entrustment contracts with other wholesalers.
Subsidiary companies, dependent
units of these subsidiary companies or the wholesalers shall submit to their
supervisory tax authorities their tax declaration dossiers for the petroleum
sold to other organizations and individuals that are not subsidiary companies o
the wholesalers and dependent units of the subsidiary companies.
a.2) Wholesalers or their
subsidiary companies that have dependent units in other provinces and these
dependent units do not declare environment protection tax themselves, the
wholesalers or the subsidiary companies shall declare environment protection
tax with their supervisory tax authorities; calculate and distribute tax
payable in each province in accordance with regulations of the Minister of
Finance.
b) For coal extracted and sold
domestically:
If an enterprise authorizes its
subsidiary companies or dependent units to extract and sell coal domestically,
these subsidiary companies or dependent units shall declare the environment
protection tax on the coal purchased and submit tax declaration dossiers to
their supervisory tax authorities together with the document specifying tax
paid in each province where the extracting companies are located in accordance
with regulations of the Minister of Finance.
5. In the cases specified in Point
e Clause 1, Point dd Clause 2, Points q, r, s Clause 4 and Clause 5 Article 8
of this Decree:
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Vietnam National Oil and Gas Group
shall submit declarations of amount payables to state budget on petroleum
operations to its supervisory tax authority in accordance with regulations of
the Government and its financial management regulations.
6. Declarations of taxes that have
to be declared and paid separately shall be submitted to the supervisory tax
authorities as prescribed in Point b Clause 4 Article 45 of the Law on Tax
administration, except in the following cases:
a) In the cases specified in Points
a, d, e, k Clause 4 Article 8 of this Decree, tax declaration dossiers shall be
submitted to tax authorities responsible for the areas where business
operations take place or where other taxes.
b) Tax declaration dossiers of
exports and imports prescribed in Point c Clause 4 Article 8 of this Decree
shall be submitted to the customs authorities where the customs declarations
are registered.
In case a new customs declaration
has to be made when paying tax during the export or import process, the tax
declaration dossier shall be submitted to the customs authority to which the
first export or import declaration is submitted.
c) Declarations of corporate income
tax on capital transfer by foreign contractors shall be submitted to the
supervisory tax authorities of the enterprises in which the foreign contractors
invest capital (including the cases in which the transferee declares tax on
behalf of the foreign contractor, or, if the tax is declared by the
organization established in accordance with Vietnam’s law and invested in by
the foreign contractor in case the transferee is also a foreign contractor).
d) Contractors shall submit declarations
of corporate income tax on transfer of the right to participate in petroleum
agreements to their supervisory tax authorities (including change of owner of
the contractor holding the right to participate in the petroleum agreement).
dd) Individuals that have income
from capital transfer or capital investment and declare tax directly with tax
authorities shall submit tax declaration dossiers to the supervisory tax
authorities of the issuers.
e) Individuals having income from
copyrights, franchising, wining prizes overseas; receipt of inheritance, gifts
that are other kinds of property (except real estate or property subject to
registration of right to ownership or enjoyment) overseas shall submit tax
declaration dossier to the supervisory tax authorities of the areas where they
reside.
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h) Individuals having income from
receipt of inheritance or gifts that are other property subject to registration
of right to ownership or enjoyment) shall submit tax declaration dossiers to
the tax authorities where registration fees are declared.
i) Household businesses and
individual businesses that do not have fixed business locations and regular
business operation shall submit declarations to supervisory tax authorities of
the areas where the individuals reside.
k) Organizations and individuals
applying for registration of right to ownership and right to enjoyment of
property except housing and land (including the cases in which registration
fees are exempted as prescribed by law) shall submit registration fee declarations
to the tax authorities to which the application is submitted or another
location decided by the President of the People’s Committee of the province.
7. Submission of declarations of
land-related taxes prescribed in Point c Clause 4 Article 45 of the Law on Tax
administration:
a) Non-agricultural land use tax:
a.1) Organizations, households and
individuals shall submit tax declaration dossiers to the single-window
authorities or tax authorities (in case single-window authorities are not
available) responsible for the area where the levied land is located.
a.2) Households and individuals
shall submit consolidated tax declaration dossiers as follows:
If the total area of the land plots
exceeds the homestead land limit while none of the separate land plot does, the
taxpayer may submit the tax declaration dossier to the tax authority of any
area where these land plots are located.
In case the taxpayer has LUR of
multiple land plots in different districts of the same province and only 01 of
them exceeds the homestead land limit, the consolidated tax declaration dossier
shall be submitted to the tax authority of the area where the exceeding land
plot is located.
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b) Agriculture land levy: Tax
declaration dossiers shall be submitted to the People’s Committee of the
commune where the land is located.
c) Land levy declaration dossiers
shall be submitted in accordance with regulations on single-window system,
except for the cases specified in Clause 12 Article 13 of this Decree in which
declaration dossiers are submitted to the single-window authority responsible
for the area where the land is located.
d) Declaration dossiers of land
rents and water surface rents shall be submitted to the single-window
authorities or tax authorities (where a single-window authority is not
available) responsible for the area where the land is located (except the cases
specified in Clause 12 Article 13 of this Decree).
dd) personal income tax from real
estate transfer, receipt of real estate as inheritance or gifts:
dd.1) The individual having income
from real estate transfer shall submit the tax declaration dossier to the land
authority responsible for the area where the real estate is located in
accordance with single-window system regulations.
dd.2) The individual having income
from transfer, receipt of inheritance or gift that is housing, commercial
housing, off-the-plan construction, construction work, housing that has been
transferred and put into use before issuance of the certificate of land use right
and ownership of property on land shall declare tax on real estate transfer if
the submitted tax declaration dossier already includes the certificate; The
individual authorizing the management of the real estate shall be the taxpayer
and submit the tax declaration dossier to the tax authority responsible for the
area where the real estate is located.
dd.3) Individuals having income
from transfer, receipt of real estate as inheritance or gift overseas shall
submit tax declaration dossiers to the tax authorities of the areas where they
reside.
e) Real estate registration fees:
Organizations and individuals applying for registration of LUR and ownership of
property on land (even if registration fee is exempted) shall submit
registration fee declaration dossiers to the single-window authorities of the
areas where the real estate is located.
8. Salary earners shall submit tax
declaration dossiers at the locations specified in Point d Clause 4 Article 45
of the Law on Tax administration. To be specific:
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a.1) Resident individuals who earn
salaries in Vietnam and have not had personal income tax deducted shall submit
tax declaration dossiers to supervisory tax authorities of the salary payers.
a.2) Resident individuals whose
salaries are paid overseas shall submit tax declaration dossiers to supervisory
tax authorities of the areas where they work. In case their working locations
are not in Vietnam, tax declaration dossiers shall be submitted to the tax
authorities of the areas where they reside.
b) The following individuals shall
submit tax finalization dossiers in accordance with Clause 6 Article 8 of this
Decree:
b.1) Resident individuals who earn
salary in one location and declare tax themselves shall submit tax finalization
dossiers to the tax authorities to which tax declarations are submitted during
the year as prescribed in Point a of this Clause. In case an individual earns salary
in more than one location, including salary on which tax is declared directly
and salary on which tax has been deducted by the income payer, the tax
finalization dossier shall be submitted to the tax authority of the area where
the biggest source of income is located. In case the area where the biggest
source of income is located cannot be identified, the tax finalization dossier
shall be submitted to the supervisory tax authority of the salary payer or the
area where the individual resides.
b.2) In case a resident individual
earning salary from more than one sources on which tax has been deducted by
salary payers:
The tax finalization dossier shall
be submitted to the supervisory tax authority of the salary payer where
personal exemption is claimed. In case the individual’s workplace is changed
and personal exemption is claimed at the last salary payer, the tax
finalization dossier shall be submitted to the supervisory tax authority of
such salary payer. In case the individual’s workplace is changed and personal
exemption is NOT claimed at the last salary payer, the tax finalization dossier
shall be submitted to the supervisory tax authority of the area where the
individual resides. In case personal exemption has not been claimed at any
salary payer, the tax finalization dossier shall be submitted to the
supervisory tax authority of the area where the individual resides.
In case a resident individual does
not have an employment contract or has an employment contract of less than 03
months or has a service provision contract and earns income at one location or
more from which 10% tax has been deducted, the tax finalization dossier shall
be submitted to the tax authority of the area where the individual resides.
In case a resident individual earns
salary at one location or more but is not working for the salary payer when the
tax finalization dossier is being prepared, the tax finalization dossier shall
be submitted to the tax authority of the area where the individual resides.
9. The taxpayer shall distribute
tax among the districts where their dependent units or business locations are
located in the same province where the taxpayer is headquartered if so
requested by a competent authority.
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1. Fees, charges and other amounts
collected by diplomatic missions of Vietnam shall be declared quarterly and
finalized annually. To be specific:
a) Quarterly declarations shall be
prepared in accordance with Point a Clause 12.3 Appendix I hereof.
b) Annual tax finalization dossier
shall be prepared in accordance with Point b Clause 12.3 Appendix I hereof.
c) Quarterly and annual
declarations of fees, charges and other amounts collected by diplomatic
missions of Vietnam shall be submitted by the deadlines specified in Article 44
of the Law on Tax administration.
2. Submission location
The Ministry of Foreign Affairs or
its authorized agencies and units by the Ministry of Foreign Affairs shall
prepare submit the declarations to the tax authority where they are
headquartered. These amounts shall be determined in accordance with regulations
of the Ministry of Finance.
Article 13.
Taxes to be calculated and informed by tax authorities
1. The following amounts will be
calculated and informed by tax authorities according to information in the
taxpayers' tax declaration dossiers:
a) Personal income tax on
inheritance or gift (except real estate specified in Point a Clause 2 of this
Article).
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c) Tax on agriculture land payable
by households and individuals.
d) Taxes, fees, charges and other
amounts by household businesses and individual businesses paying presumptive
tax.
dd) Land rents and water surface
rents without a land lease decision or contract (except those incurred within
economic zones or hi-tech zones).
e) Licensing fees payable by
household businesses and individual businesses paying presumptive tax.
g) Registration fees (except those
on real estate specified in Point a Clause 2 of this Article).
h) Personal income tax on transfer
of real estate; receipt of real estate as inheritance or gift (applicable in
the cases specified in Point dd.2 and dd.3 Clause 7 Article 11 of this Decree).
2. The following amounts will be
calculated and informed by tax authorities according to information in the
financial obligation documents transferred by other authorities:
a) Personal income tax on transfer
of real estate; receipt of real estate as inheritance or gift (applicable in
the cases specified in Point dd.1 Clause 7 Article 11 of this Decree) and real
estate registration fee.
b) Land levy (except that incurred
within economic zones or hi-tech zones).
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3. The following amounts will be
informed by tax authorities according to tax notices transferred by other
authorities:
a) Fees for grant of the right to
mineral extraction.
b) Fees for grant of right to water
resource extraction.
c) Fees for grant of right to sea
area usage.
4. Deadlines for tax authorities to
issue tax notices from the receipt of valid tax declaration dossiers:
a) In the cases specified in Points
a, b, c Clause 1 of this Article:
a.1) Within 05 working days from
the day on which the dossier is directly submitted to the tax authority or
transferred by the single-window authority for first declarations and
additional declarations in chase of change to tax calculation basis. In case
the taxpayer is changed but the previous taxpayer has fulfilled tax obligations
of the year, the tax authority shall not issue any tax notice.
a.2) By the 30th of
April for annual declarations (except consolidated declarations prescribed by
Point b.5 Clause 3 Article 10 of this Decree).
a.3) In case the harvest time does
not match the deadline for paying tax on agricultural land, the tax authority
may delay issuing the tax notice for up to 60 days.
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c) Within the same working days or
the next working days in the cases specified in Point g Clause 1 of this
Article.
5. For household businesses and
individual businesses specified in Point d and Point e Clause 1 of this
Article:
a) By the 20th of the
month in which tax is incurred for new household businesses and individual
businesses that are new or extracting resources.
b) By the 20th of
January of the next years.
6. Deadlines for tax authorities to
issue and send tax notices to taxpayers in the cases specified in Point dd and
Point h Clause 1 and Clause 2 of this Article from the receipt of tax
declaration dossiers submitted by taxpayers or documents determining
land-related liabilities or transferred by other competent authorities:
a) Within 05 working days for
documents determining land-related liabilities transferred by other competent
authorities, except the case specified in Point b of this Clause; documents
determining land rents and water surface rents payable; permission for land use
period extension in case of delay in putting land into use and other cases
prescribed by law.
b) Within 03 working days from the
receipt of the documents determining the amounts that can be deducted from the
land rents, water surface rents and land levy. The finance authority shall
determine these deductible amounts and send these documents to the tax
authority within 05 working days from the receipt of documents sent by the land
registry office.
c) Within 03 working days from the
receipt of the taxpayer’s tax declaration dossier, the tax authority shall
complete and send Form No. 01/CCTT-TDMN in Appendix II hereof to the competent
authority specified in Article 63 of Decree No. 43/2014/ND-CP. This document is
the basis for issuance of the tax notice mentioned in Point a and Point b of
this Clause.
d) By the 30th of April,
tax authorities shall issue notices of land rents and water surface rents and
send them to taxpayers who pay land rents and water surface rents annually. In
case the land rent or water surface rent per m2 is adjusted, the tax
authority shall re-determine the rent payable and send another notice to the
taxpayer.
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a) Within 10 working days from the
receipt of the valid decision, notice or document.
b) By the 30th of April,
the tax authority shall issue the notice of the next years’ fees for extraction
of minerals, water resources, sea area usage if the fees are paid annually.
8. In case the document determining
land-related liabilities, decision, notice or document sent by the other
competent authority is invalid, the tax authority shall send a request for
supplementation to the sending authority by the following deadlines:
a) Within 03 working days from the
receipt of the document, the tax authority shall complete and send Form No.
01/CCTT-DDTCQ in Appendix II hereof to the sending authority.
b) Within 03 working days from the
receipt of the tax authority’s request, the sending authority shall send the
supplementary document to the tax authority.
9. Tax authorities shall impose tax
liability in the cases specified in Article 50 of the Law on Tax administration
and Article 14 of this Decree.
10. Customs authorities shall
calculate and notify tax on exports and imports in the following cases:
a) Tax liability shall be imposed
by customs authorities in the cases specified in Article 52 of the Law on Tax
administration and Article 17 of this Decree.
b) A taxpayer’s business is shut
down, not operating at the registered address, dissolved or bankrupt before
fulfillment of tax obligations, in which case the tax authority shall calculate
tax and send a tax notice to relevant organizations and individuals.
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d) Imports on which taxes are not
paid during the import process, distrained and put up for auction by a
competent authority, in which case the customs authority shall calculate tax
and inform it to the authority collecting auction payments.
dd) The taxpayer incurs
administrative penalties for tax offences, in which case the fine varies
according to the tax arrears or tax avoided.
e) The imports are exempt from tax
or pledged by the declarant as collateral for loans; Collateral is liquidated
to recover debts but the taxpayer has not prepared a new customs declaration,
has not fully paid tax in accordance with customs laws, in which case the
customs authority shall calculate the tax payable and inform it to the credit
institution.
a) Customs fees; fees on goods,
luggage, transiting vehicles.
11. Responsibilities of taxpayers,
tax authorities and other competent authorities
a) Taxpayers shall provide accurate
and adequate information in the tax declaration dossier or financial obligation
declaration and submit them to tax authorities or other competent authorities
as prescribed by law; take responsibility for the information provided in these
documents; fully and punctually provide supplementary information and documents
as requested by tax authorities.
b) Responsibilities of tax
authorities:
b.1) If tax is calculated and
informed by the tax authority according to the taxpayer’s declaration, the tax
authority shall verify the information provided by the taxpayer, calculate tax
and send the tax notice to the taxpayer. If such information is inadequate or
inaccurate, the tax authority shall reject the tax declaration dossier or send
a request for supplementation (Form No. 01/TB-BSTT-NNT in Appendix II hereof)
to the taxpayer or impose tax liability tax as prescribed by law.
b.2) If tax is calculated and
informed by the tax authority according to information in the financial
obligation documents sent by another authority, the tax authority shall verify
such information, calculate tax and send the tax notice to the taxpayer.
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b.4) If information in the
documents sent by another authority in one of the cases specified in this
Decree is inadequate as the basis for the tax authority to issue the tax
notice, the tax authority shall, within 03 working days from the receipt of the
documents, send a written request for supplementation. After the information is
adequately supplemented, the tax authority shall issue the tax notice in
accordance with relevant Articles of this Decree.
b.5) In the cases specified in
Points b, c, d, e and g Clause 10 of this Article, the customs authority shall
determine the tax on exports and imports according to tax administration data
and relevant documents.
c) Responsibilities of other
competent authorities:
c.1) Take responsibility for the
adequacy and accuracy of information in the documents determining financial
obligations;
c.2) Promptly transfer these
documents to tax authorities;
c.3) Provide supplementary
information as requested by tax authorities;
c.4) Promptly send documents
revising or supplementing documents determining tax payable to tax authorities
for revising issued tax notices;
c.5) Cooperate with tax authorities
in developing an automated electronic information transmission system;
c.6) Tax councils of communes have
the responsibilities specified in Article 28 of the Law on Tax administration
regarding determination of tax payable by household businesses and individual
businesses;
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d) Responsibilities of credit
institutions:
In case imports are exempt from tax
or pledged by the declarant as collateral for loans; collateral is liquidated
to recover debts but the taxpayer has not prepared a new customs declaration
and has not fully paid tax in accordance with customs laws, the credit
institution shall provide information about the collateral for the customs
authority for imposition of tax liability, which will be paid by the credit
institution shall pay tax on behalf of the taxpayer.
12. In case the tax authority does
not calculate and inform the tax on revenues from land rents, water surface
rents, land levy incurred within economic zones or hi-tech zones:
a) The collection management
authority shall receive documents, determine the amount payable to state budget
by the taxpayer, send a notice of the amount payable and deadline to the
taxpayer and the tax authority of the area where this amount is incurred.
b) The tax authority shall receive
documents from the collection management authority; urge the taxpayer to pay
accordingly; calculate late payment interest and enforce payment of tax debt
(if any) in accordance with the Law on Tax administration; prepare a report on
collected amounts.
c) The taxpayer shall make the
payment adequately and punctually in accordance with the notice sent by the
collecting authority. Otherwise, the taxpayer shall pay late payment interest
in accordance with the Law on Tax administration and implement tax enforcement
decisions issued by the tax authority.
13. The list of notices issued by
tax authorities is provided in Appendix II of this Decree.
Chapter III
TAX LIABILITY IMPOSITION
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Tax liability will be imposed by
the tax authority if the taxpayer:
1. Fails to apply for taxpayer
registration in accordance with Article 33 of the Law on Tax administration.
2. Fails to declare or truthfully
and accurately declare tax in accordance with Article 42 of the Law on Tax
administration.
3. Fails to submit supplementary
tax documents or adequate and accurate supplementary tax documents as the basis
for determination of tax payable as requested by the tax authority.
4. Fails to provide or truthfully
and accurately provide information in accounting books as the basis for
determination of tax obligations.
5. Fails to present accounting
books, invoices and documents necessary as the basis for tax calculation by the
deadline or within the time limit for tax audit or tax inspection at the
taxpayer’s premises.
6. Fails to implement the decision
on tax audit within 10 working days from the day on which the decision is
signed, unless the inspection date is delayed as per regulations.
7. Fails to implement the decision
on tax inspection within 15 working days from the day on which the decision is
signed, unless the inspection date is delayed as per regulations.
8. Sells, buys, exchanges goods
with unusual values; records unusual value of goods.
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10. Is suspected absconding or
liquidating assets to avoid tax obligations.
11. Conducts misleading or false
transactions to reduce tax obligations.
12. Fails to declare values of
related-party transactions (if any) or fails to provide information about
related-party transactions (if any) in accordance with tax administration
regulations.
Article 15.
Basis for tax liability imposition
1. Imposition of separate elements
of taxation:
a) In one of the following cases,
separate elements of taxation shall be imposed:
a.1) Through inspection of the tax
declaration dossier, the tax authority suspects that the taxpayer does not
fully or accurately declare certain elements of taxation and fails to
supplement or fully and accurately supplement the declaration as requested by
the tax authority.
a.2) Through inspection of
accounting books, invoices and relevant documents of the taxpayer or relevant
organizations or individuals, the tax authority is able to prove that the
taxpayer does not accurately or truthfully record certain elements of taxation.
a.3) The taxpayer records false
selling prices for goods and services and in order to reduce the taxable
revenue; records false buying prices for goods serving business operation in
order to increase the amount of VAT deductible or reduce tax payable.
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a.5) One of the cases specified in
Clauses 10, 11, 12 Article 14 of this Decree.
b) Basis for tax liability
imposition
b.1) For taxpayers that are
organizations:
The tax authority’s database and
trade database; documents and effective inspection verdicts; verification
results; minimum average tax payable of 03 local business establishments
selling the same commodities or having the same business lines and scale. In
case such business establishments are not available or are available but
information about their commodities, business lines or scale is inadequate,
information about business establishments in other areas may be used.
b.2) For individuals transferring
real estate; receiving real estate as inheritance or gift
The taxable price will be imposed
by the tax authority according to market price if the taxable price declared by
the individual is lower than market price. The taxable price imposed by the tax
authority must not be lower than the applicable price imposed by the People’s
Committee of the province.
c) The tax authority shall impose
tax liability on the basis of separate elements in accordance with effective
tax laws.
2. Imposition of proportional tax
on revenue:
a) Organizations paying VAT using
the subtraction method; individual businesses paying taxes using the
declaration method shall have proportional tax on revenue imposed in the cases
specified in Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10 and 11 Article 14 of this
Decree.
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The tax authority’s database and
trade database; documents and effective inspection verdicts; verification
results; minimum revenue of 03 local business establishments selling the same
commodities or having the same business lines and scale. In case such business
establishments are not available or are available but information about their
commodities, business lines or scale is inadequate, information about business
establishments in other areas with the same natural and economic conditions may
be used.
c) The tax authority shall
determine the amount of tax payable according to the imposed revenue in
accordance with effective tax laws.
Article 16.
Tax liability imposition authority, procedures and decision
1. Authority for tax liability
imposition
the Director of the General
Department of Taxation, Directors of Provincial Departments of Taxation and
Directors of District-level Departments of Taxation have the authority to impose
tax liability.
2. Procedures for tax liability
imposition
a) When imposing tax liability, the
tax authority shall send a written notice to the taxpayer and issue the tax
liability imposition decision, which must specify the reasons and basis for imposition,
the tax amount payable and payment deadline.
b) In case the tax authority
imposes tax liability through tax audit or tax inspection, the reasons and
basis for imposition, the tax amount payable and payment deadline shall
be written in the tax audit or tax inspection record and tax decision issued by
the tax authority.
c) In case tax liability is imposed
due to the taxpayer’s violation, the tax authority shall impose administrative
penalties and calculate late payment interest as prescribed by law.
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a) When imposing tax liability, the
tax authority shall issue a decision (Form No. 01/ADT in Appendix III hereof)
and send it to the taxpayer within 03 working days from the day on which it is
signed;
If the taxpayer has to pay tax
under the tax authority’s notice, such a decision is not necessary.
b) The taxpayer shall pay tax as
imposed by the tax authority. If the taxpayer does not concur with the tax
liability imposed by the tax authority, the taxpayer still has to pay the tax
and may request the tax authority to provide explanation or file a complaint or
lawsuit against the tax authority’s decision.
Article 17.
Imposition of tax liability on exports and imports
1. In the cases specified in Clause
1 Article 52 of the Law on Tax Administration and Clause 4 of this Article, the
customs authority shall determine the elements of taxation and tax accounting
method to determine the amount of tax payable by the taxpayer.
2. Tax liability shall be imposed
on exports and imports while carrying out customs procedures or after customs
clearance or conditional customs clearance is granted as prescribed in Clause 4
of this Article.
3. Basis for tax imposition:
commodity name, code, quantity, origin, value, tax rate, presumptive tax, mixed
tax; tax accounting method; customs dossier; accounting records and electronic
data stored by the enterprise and the customs authority; inspection result or
verdict given by a competent authority or court judgment/verdict, other
documents and information relevant to the exports or imports prescribed in
Clause 2 Article 52 of the Law on Tax Administration.
4. Tax liability shall be imposed
by the customs authority in the cases specified in Clause 1 Article 52 of the
Law on Tax Administration. To be specific:
a) The taxpayer includes illegal
documents in the customs dossier, application for tax exemption, reduction,
refund or cancellation.
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c) The taxpayer fails to provide,
refuses to provide or delays providing accounting records, documents and data
relevant to the determination of tax payable or tax exempt, reduced, refunded
or cancelled.
d) The taxpayer fails to prove,
explain or punctually prove, explain the determination of tax obligations as
prescribed by law.
dd) the taxpayer fails to implement
the decision on tax audit or post-customs clearance inspection within 10
working days from the receipt of the decision; fails to implement the tax
inspection decision within 15 days from the day on which it is announced and
the customs authority has ample basis to impose tax liability, unless the time
limit for tax audit, tax inspection or post-customs clearance inspection is
extended.
e) The taxpayer fails to provide or
adequately and fully provide data from the accounting books to determine tax
obligations.
g) The customs authority has ample
evidence or basis for concluding that the declared value is untruthful.
h) Fraudulent transactions are
committed in a manner that affects the amount of tax payable.
i) The taxpayer is not able to
calculate the amount of tax payable.
k) The imports are eligible for tax
exemption or not subject to tax but repurposed or sold domestically by the
taxpayer without declaring and paying tax on the new customs declaration as
prescribed by law; raw materials and supplies are imported after 05 years from
the commencement date of a project eligible for special investment incentives
or a project of investment in an extremely disadvantaged area and thus no
longer eligible for tax exemption but the taxpayer fails to declare and pay
tax; in-country exports or imports are not conformable with tax, customs and
trade laws.
In case the quantity of raw
materials and supplies are imported for export processing or export production
is smaller (negative difference) or greater (positive difference) than the
quantity reported to the customs authority and the customs authority is able to
determine the reason for such difference, the customs authority shall impose
tax liability on the difference, whether it is negative or positive.
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The customs authority shall not
impose tax liability if the redundant raw materials and supplies are still used
for export processing or export production. In this case, the enterprise shall
make sure these excess raw materials and supplies are used for their intended
purposes until all products are exported.
In case there is a positive
difference in quantity of goods imported for processing while the processing
contract has expired and finalized by the processor, the taxpayer shall
re-export the excess goods, pay tax on the excess goods or transfer them to
another processing contract. If tax on the excess goods is not declared by the
taxpayer, the customs authority shall impose tax liability.
l) The imports are distrained and
put up for auction before customs procedures are completed under a decision of
a competent authority or the court and become subject to tax, in which case the
customs authority shall impose tax liability an inform the authority that
collects the auction payment, except confiscated imports under the state
ownership.
m) The imports are exempt from tax
or pledged by the declarant as collateral for loans; Collateral is liquidated
to recover debts but the taxpayer has not prepared a new customs declaration,
has not fully paid tax in accordance with customs laws.
n) In other cases where the customs
authority, inspection or audit authority carries out an inspection or audit at
the taxpayer’s premises or at the customs authority as prescribed in Point b
Clause 2 Article 21 and Point b Clause 2 Article 22 of the Law on Tax
Administration and discovers that the taxpayer fails to declare or incorrectly
declares the amount of tax eligible for exemption, reduction, refund or cancellation.
5. Tax liability imposition steps
a) Identify the case in which tax
liability has to be imposed in accordance with Clause 4 of this Article.
b) Calculate tax amount:
The tax amount depends on the
commodity name, quantity, category, code, origin, value, tax rate, applied
exchange rate and tax accounting method.
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Tax payable
=
Total tax on goods of the same category in the customs
declarations
X
Quantity of goods on which tax is imposed
Total quantity of goods of the same category in the customs
declarations
If goods under the first import
declaration are not subject to tax or there is no data about tax amount or the
customs declaration has been destroyed in accordance with customs laws or there
is no customs declaration, the customs authority shall impose tax according to
the commodity name, quantity, category, code, origin, value, tax rate, applied
exchange rate and tax accounting method or identical or similar goods in the
customs authority’s database at the exchange rate applicable when the decision
on tax imposition is issued.
c) Determine the difference between
tax payable and tax declared by the taxpayer.
d) Decide the tax payment deadline.
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The taxpayer is not able to
calculate the tax amount payable themselves; the customs authority imposes tax
liability under the conclusion given by an inspection or audit authority or
another competent authority after an audit or inspection is carried out at the
taxpayer’s premises; the imports are eligible for tax exemption and are
collateral for loans as prescribed in Point m Clause 4 of this Article; the
imports are distrained and put up for auction under a decision of a competent
authority or the court before customs procedures are completed and become
subject to tax as prescribed in Point 1 Clause 4 of this Article.
e) Issue a notice according to Form
No. 01/TBXNK in Appendix II hereof to the taxpayer or the authorized tax
declarant, guarantor or the person authorized to pay tax on behalf of the
declarant. The notice shall specify the legal basis for tax liability
imposition, tax accounting method, the amount of each tax imposed, payment
deadline and the point of time after which late payment interest and fine will
be charged.
In case tax liability is imposed by
the customs authority on the basis of a written verdict issued by another
competent authority prescribed in Point h Clause 1 Article 52 of the Law on Tax
Administration and Point n Clause 4 of this Article, the notice sent to the
taxpayer shall specify that tax liability is imposed in this manner, tax amount
and payment deadline.
In case tax liability is imposed by
the customs authority on the basis of a written verdict issued by another
competent authority prescribed in Point h Clause 1 Article 52 of the Law on Tax
Administration and Point n Clause 4 of this Article, the notice sent to the
taxpayer shall specify that tax liability is imposed in this manner, tax amount
and payment deadline.
g) Issue the decision on tax
liability imposition according to Form No. 01/QDADT/TXNK in Appendix III
hereof; send it to the declarant in accordance with Point k of this Clause. The
decision shall specify the reasons, legal basis, amount of tax imposed, payment
deadline and point of time after which late payment interest is charged.
h) In case the decision on tax
liability imposition is inaccurate or inadequate, the customs authority shall
issue a supplementary decision according to Form No. 01/QDADT/TXNK in Appendix
III hereof.
In case the decision on tax
liability imposition is not conformable with regulations of law, the issuing
authority shall issue a cancellation using Form No. 02/QDHADT/TXNK in Appendix
III hereof.
i) In case tax, late payment
interest, fine have been paid by the taxpayer under a decision on tax liability
imposition that is revised or cancelled; tax, late payment interest, fine are
overpaid by the taxpayer, the customs authority shall refunded the excess
amount to the taxpayer in accordance with Article 60 of the Law on Tax
Administration.
k) The notice of reasons for tax
liability imposition, the decision on tax liability imposition, the decision on
revising or cancelling the decision on tax liability imposition shall be sent
within 08 working hours after they are signed.
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a) Tax shall be paid by the
deadlines specified in Clause 4 Article 55 of the Law on Tax Administration.
b) In case the taxpayer does not
specify tax on the customs declaration; the customs declaration is cancelled in
accordance with customs law; imports have been substantially changed through
local processing; imports that are eligible for tax exemption or not subject to
tax are put up as collateral for a loan on which the taxpayer has defaulted;
imports are distrained and put up for auction under a decision of a competent
authority or the court, the tax payment deadline shall be the issuance date of
the decision on tax liability imposition.
c) In case of imposition of tax
liability on goods imported for export processing or export production, imports
that are not subject to tax, imports under multiple customs declarations with
preserved status quo, the tax payment deadline shall be imposed according to
the last import declaration that contains the taxed goods if the customs
authority is not able to determine the exact quantity of goods under each
import declaration.
If the quantity of taxed goods
under the last import declaration is smaller than the quantity of goods on
which tax liability is imposed, the difference in quantity shall apply the tax
payment deadline of the previous import declaration of the same commodity that
is imported in the same manner.
7. Authority to issue, revise,
cancel decisions on tax liability imposition
The Director of the General
Department of Customs, Directors of Provincial Customs Departments,
Post-customs Clearance Inspection Departments and district-level customs
departments have the authority to issue, revise, cancel decisions on tax
liability imposition.
8. Responsibilities of tax
declarants
a) Tax declarants and persons
authorized by tax declarants, guarantors, persons authorized to pay tax on
behalf of tax declarants shall fully pay the tax imposed, fine and late payment
interest in accordance with Article 54 of the Law on Tax Administration.
In case the imports are exempt from
tax or pledged by the declarant as collateral for loans; the collateral is
liquidated to recover debts but the taxpayer has not prepared a new customs
declaration, has not fully paid tax as prescribed in Point m Clause 4 of this
Article, the credit institution shall pay tax on behalf of the declarant.
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b) If the tax declarant, the person
authorized by the tax declarant, the guarantor, the person authorized to pay
tax on behalf of the tax declarant does not concur with the decision on tax
liability imposition, they still have to pay tax, late payment interest and
fine unless a competent authority issues a decision to suspend the decision on
tax liability imposition as prescribed in Clause 1 Article 61 of the Law on Tax
Administration.
Chapter IV
TAX PAYMENT DEADLINES, RESPONSIBILITY FOR FULFILLMENT
OF TAX OBLIGATIONS
Article 18.
Deadlines for payment of tax-related amounts, fees for grant of right to
extraction of water resources and minerals, fees for grant of sea area usage,
registration fees and licensing fees
1. Non-agricultural land use tax
a) Deadline for making first tax
payment: Within 30 days from the day on which the tax notice is issued by the
tax authority.
From the second year,
non-agricultural land use tax shall be paid annually by October 31.
b) The difference in tax according
to the consolidated declaration shall be paid by the 31st of March
of the calendar year succeeding the year in which tax is incurred.
a) In case the declaration is
revised, tax shall be paid within 30 days from the day on which the tax notice
is issued.
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a) Deadline for making first tax
payment: Within 30 days from the day on which the tax notice is issued by the
tax authority.
b) From the second year, the
taxpayer may choose between paying tax annually or biannually. If the taxpayer
chooses the former, tax shall be paid by May 31.
If the taxpayer chooses the latter,
the first 50% shall be paid by May 31 and the rest by October 31.
a) In case the declaration is
revised, tax shall be paid within 30 days from the day on which the tax notice
is issued.
d) In case the harvest time does
not match the deadline specified in this Clause, the tax authority may defer
the deadline for up to 60 days.
3. Land rents and water surface
rents
a) In case rent is paid annually:
a.1) The first rent payment shall
be made within 30 days from the day on which the rent notice is issued by the
tax authority.
a.2) From the second year, the
tenant may choose between paying rents annually or biannually. If the tenant
chooses the former, rent shall be paid by May 31. If the tenant chooses the
latter, the first 50% shall be paid by May 31 and the rest by October 31.
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a.3) In case the declaration is
revised, the rent shall be paid within 30 days from the day on which the rent
notice is issued.
a.4) In case the rent notice is
issued by the tax authority according to documents of another competent
authority granting extension of land use period due to delay in land use time
of the project or changes to the elements that affect the rent:
Within 30 days from the issuance
date of the rent notice, the tenant shall pay 50% of the rent specified in the
notice;
Within 90 days from the issuance
date of the rent notice, the tenant shall pay the remaining 50%.
b) If rent is paid in a lump sum
for the entire lease duration:
b.1) Deadline for making first rent
payment:
Within 30 days from the issuance
date of the rent notice, the tenant shall pay 50% of the rent specified in the
notice;
Within 90 days from the issuance
date of the rent notice, the tenant shall pay the remaining 50%.
b.2) In case the declaration is
revised, the rent shall be paid within 30 days from the day on which the rent
notice is issued.
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a) Within 30 days from the issuance
date of the land levy notice, the land user shall pay 50% of the land levy
specified in the notice.
b) Within 90 days from the issuance
date of the land levy notice, the land user shall pay the remaining 50%.
b) In case land levy is adjusted,
within 30 days from the issuance date of the land levy notice, the land user
shall pay 100% of the land levy if it is not fully paid by the household or
individual after 5 years from the issuance date of the decision on allocation
of relocation land
5. Fees for grant of right to water
resource extraction
a) The fee for grant of right to
water resource extraction shall be paid within 90 days from the day on which
the first notice or adjustment notice is issued by the competent authority.
b) From the second year, the
taxpayer may choose between paying annually or biannually. If the taxpayer
chooses the former, fee shall be paid by May 31.
If the taxpayer chooses the latter,
the first 50% shall be paid by May 31 and the rest by October 31.
c) In case of suspension under a
document of the People’s Committee of the province, the payment deadline will
be deferred for a period equal to the suspension period but not later than the
expiration date of the license. The fee shall be paid within 30 days from the
end of the suspension period.
6. Fees for grant of the right to
mineral extraction:
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b) From the second year, the
taxpayer may choose between paying annually or biannually. If the taxpayer
chooses the former, fee shall be paid by May 31.
If the taxpayer chooses the latter,
the first 50% shall be paid by May 31 and the rest by October 31.
c) In case of suspension under a
document of the People’s Committee of the province, the payment deadline will
be deferred for a period equal to the suspension period but not later than the
expiration date of the license. The fee shall be paid within 30 days from the
end of the suspension period.
7. Fees for grant of right to sea
area usage:
a) In case fee is paid annually:
Fee shall be paid within 30 days
from the day on which the first notice or adjustment notice is issued by the
competent authority.
From the second year, the taxpayer
may choose between paying annually or biannually. If the taxpayer chooses the
former, fee shall be paid by May 31.
If the taxpayer chooses the latter,
the first 50% shall be paid by May 31 and the rest by October 31.
b) If fee is paid in a lump sum for
the entire usage period, fee shall be paid within 30 days from the day on which
the notice is issued.
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9. licensing fee:
a) Licensing fee shall be paid
annually by the 30th of January.
b) For medium and small enterprises
converted from household businesses (including their dependent units and
business locations), upon expiration of the licensing fee exemption period (3
years from the establishment date):
b.1) If the expiration date is in
the first 6 months of the year, licensing fee shall be paid by the 30th
of July of the same year.
b.2) If the expiration date is in
the last 6 months of the year, licensing fee shall be paid by the 30th
of January of the succeeding year.
c) Household businesses and
individual businesses that shut down and subsequently resume their business
operation shall pay licensing fee as follows:
c.1) If the resumption date is in
the first 6 months of the year, licensing fee shall be paid by the 30th
of July of the same year.
c.2) If the resumption date is in
the last 6 months of the year, licensing fee shall be paid by the 30th
of January of the succeeding year.
Article 19.
Special cases of tax deferral
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Article 20.
Deferral of fee for grant of right to mineral extraction in case of land
clearance difficulties
1. Application for deferral
The taxpayer eligible for deferral
of fee for grant of right to mineral extraction in case of land clearance
difficulties shall prepare and submit an application for deferral to
supervisory tax authority. An application shall consist of:
a) Application form No. 01/GHKS in
Appendix III hereof which specifies the reasons for delay in commencement or
suspension of the project, the fee that need deferring and deferral period, the
land area having land clearance difficulties, total land area specified in the
mineral extraction license.
b) A written confirmation of land
clearance difficulties issued by a competent authority (the People’s Committee
of the commune or district-level land clearance board or similar authority).
This document must specify the land area having land clearance difficulties.
c) Relevant documents (if any).
2. The deferral period shall not
exceed 02 years from the initial payment deadline.
3. The deferred amount is the
outstanding amount of fee when the taxpayer submits the application for
deferral on the land area facing land clearance difficulties as confirmed by a
competent authority.
In case the project cannot be
commenced or the entire mineral extraction operation has to be suspended due to
land clearance difficulties, the entire outstanding amount of fee for grant of
right to mineral extraction will be deferred.
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a) If the application is erroneous
or not conformable with Clause 1 of this Article, the tax authority shall send
a request for supplementation (Form No. 03/GHKS in Appendix III hereof) or
explanation to the taxpayer within 03 working days from the day on which the
application is received. Deferral will not be granted if the taxpayer fails to
supplement the application as requested by the tax authority.
b) If the application is
conformable with Clause 1 of this Article, the tax authority shall send one of
the following notices to the taxpayer within 10 working days from the day on
which the application is received.
The rejection notice (Form No.
04/GHKS in Appendix III hereof) if the taxpayer is not eligible.
The deferral notice (Form No.
02/GHKS in Appendix III hereof) if the taxpayer is eligible. The deferral
notice shall be posted on the tax authorities’ website within 03 working days
from its issuance date.
5. The amount of fee deferred and
deferral period shall be decided by the head of the supervisory tax authority.
Article 21.
Fulfillment of tax obligations upon exit from Vietnam
1. Exit from Vietnam will be
suspended in the following cases:
a) The individual, the individual
that is the legal representative of an enterprise has not fulfilled tax
obligations under a tax enforcement decision.
b) A Vietnamese national has not
fulfilled his/her tax obligations before emigration.
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d) A foreigner has not fulfilled
his/her tax obligations before exit.
2. Authority to impose, extend and
cancel suspension from exit
a) The head of the supervisory tax
authority of the taxpayer has the authority to suspend the taxpayer from exit
in the cases specified in Clause 1 of this Article.
b) The person that imposes the exit
suspension also has the authority to extend and cancel the suspension.
c) The person that imposes the exit
suspension shall cancel the suspension within 24 hours after the taxpayer
fulfills his/her tax obligations.
3. Procedures for imposing,
extending and cancelling exit suspension
a) After a taxpayers’ tax obligations
are determined, the tax authority shall compile a list of individuals suspended
from exit and send a suspension notice (Form No. 01/XC in Appendix III hereof)
to the immigration authority and the taxpayers.
b) Within the day on which the
suspension notice is received, the immigration authority shall suspend these
persons from exit and post the suspension notice on its website.
c) If a suspended person has
fulfilled his/her tax obligations within 24 working hours, the tax authority
shall issue a suspension cancellation notice (Form No. 02/XC in Appendix III)
and send it to the immigration authority.
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d) The suspension notice, extended
suspension notice and suspension cancellation notice shall be sent by post or
electronically if possible and posted on the website of the tax authority. It
will be considered that a notice has been sent if it has been posted on the tax
authority’s website even if it is returned after sent by post.
Chapter V
TAX REFUND; DEBT FREEZING; TAX, LATE PAYMENT INTEREST
AND FINE DEBT CANCELLATION
Article 22.
Classification of applications for refund of tax on exports and imports subject
to inspection before refund
1. Inspection shall be carried out
before tax refund in the cases specified in Points a, b, c, d, dd and e Clause
2 of Article 73 of the Law on Tax Administration.
2. In addition to the cases
mentioned in Clause 1 of this Article, inspection shall be carried out before
tax refund in the following cases:
a) The customs authority finds that
the taxpayer has incurred more than 02 penalties for customs offences over the
last 12 months before the tax refund application is submitted (including
understatement of tax payable or overstatement of tax eligible for refund,
reduction or cancellation) the fines for which exceed the authority of the
Director of the sub-department of Customs prescribed by regulations of law on
administrative penalties.
b) The customs authority finds that
the taxpayer has incurred penalties for smuggling or illegal transport of goods
across the border over the last 24 months before the application for refund is
submitted.
c) A tax enforcement decision has
been issued against the taxpayer.
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dd) The imports have to be
re-exported to the exporting country (or a third country or a free trade zone)
through a different border checkpoint; the exports have to be re-imported into
through a different border checkpoint.
Article 23.
Debt freezing procedures, documentation and time
1. Documentation
a) In the cases specified in Clause
1 Article 83 of the Law on Tax Administration: The death certificate, death
notice or their substitutes prescribed by civil registration laws; the court’s
declaration that a person is dead, missing or incapacitated (original copy,
extracted copy from master register or authenticated copy).
b) In the cases specified in Clause
2 Article 83 of the Law on Tax Administration: The taxpayer’s decision on
dissolution and information about the taxpayer’s name, enterprise ID number,
the time of the business registration authority publishes information about the
taxpayer’s undergoing dissolution on the National Enterprise Registration
Information System.
c) In the cases specified in Clause
3 Article 83 of the Law on Tax Administration: The court’s notification of
receipt of the taxpayer’s petition for bankruptcy (original copy, extracted
copy from master register or authenticated copy).
d) In the cases specified in Clause
4 Article 83 of the Law on Tax Administration: The written confirmation sent by
the tax authority to the People’s Committee of the commune where the taxpayer’s
is headquartered that the taxpayer is no longer operating at the registered
address and the tax authority’s notice that the taxpayer is no longer operating
at the registered (original copy, extracted copy from master register or
authenticated copy).
dd) In the cases specified in
Clause 5 Article 83 of the Law on Tax Administration: the written request of
the tax authority or another competent authority for revocation of the
certificate of business registration, certificate of enterprise registration,
certificate of cooperative registration, certificate of household business
registration, establishment and operation license or certificate of
branch/representative office registration (original copy, extracted copy from
master register or authenticated copy).
2. Debt freezing time
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b) In the cases specified in Clause
2 Article 83 of the Law on Tax Administration: From the day on which the
business registration authority publishes information about the taxpayer’s
undergoing dissolution on the National Enterprise Registration Information
System to the date of business resumption or the date of completion of
dissolution procedures or the date of debt cancellation.
c) In the cases specified in Clause
3 Article 83 of the Law on Tax Administration: From the date of issuance of the
court’s notification of receipt of the taxpayer’s petition for bankruptcy or
the day on which the taxpayer sends the petition for bankruptcy to a competent
authority while following debt payment and settlement procedures as prescribed
by the Law on Bankruptcy to the date of business resumption or the date of debt
cancellation.
In case the court has issued the
notice of receipt of the petition for bankruptcy, the tax debt will be frozen
until the issuance date of such notice.
d) In the cases specified in Clause
4 Article 83 of the Law on Tax Administration: From the day on which the
business registration authority publishes information nationwide that the
taxpayer or the taxpayer’s legal representative is no longer present at the
registered address to the date of business resumption or the date of debt
cancellation.
dd) In the cases specified in
Clause 5 Article 83 of the Law on Tax Administration: From the issuance date of
the written request for or the effective date of the decision on revocation of
the certificate of business registration, certificate of enterprise registration,
certificate of cooperative registration, certificate of household business
registration, establishment and operation license or certificate of
branch/representative office registration to the date of business resumption or
the date of debt cancellation.
3. Debt freezing procedures
a) In the cases specified in
Article 83 of the Law on Tax Administration, after receiving adequate documents
specified in Clause 1 of this Article, the head of the supervisory tax
authority of the taxpayer shall issue a decision on debt freezing decision
(Form No. 01/KN in Appendix III hereof) on the beginning date of the debt
freezing period specified in Clause 2 of this Article.
b) In case the court cancels the
declaration that a person is dead, missing or incapacitated or the taxpayer
resumes business operation after the tax authority has issued the debt freezing
decision, the tax authority shall issue a decision to invalidate the debt
freezing decision (Form No. 02/KN in Appendix III hereof) and charge late
payment interest for the period from the issuance date of the invalidation
decision to the day on which tax debt is fully paid by the taxpayer.
c) In case the taxpayer is eligible
for tax debt cancellation as prescribed in Article 85 of the Law on Tax
Administration after the tax authority has issued the decision on tax debt
freezing, the tax authority issue a decision to invalidate the debt freezing
decision (Form No. 02/KN in Appendix III hereof) and cancel the debt as per
regulations.
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Article 24.
Cancellation of tax, late payment interest and fine debt (hereinafter referred
to as “tax debt”) in case of natural disasters or widespread epidemics
1. Cases of tax debt cancellation
The taxpayer suffers material damage
caused by a natural disaster or widespread epidemic as declared by a competent
authority.
2. Conditions for debt cancellation
The taxpayer still suffer damage
despite late payment interest has been exempt in accordance with Clause 8
Article 59 of the Law on Tax Administration and tax deferral has been granted
in accordance with Point a Clause 1 Article 62 of the Law on Tax
Administration. The cancelled tax, late payment interest and fine must not
exceed the remaining damage suffered by the taxpayer.
3. Authority to cancel debt
The authority to cancel tax debts
is specified in Article 87 of the Law on Tax Administration.
4. Procedures and documentation
When a competent authority declares
a natural disaster or widespread epidemic, the Ministry of Finance shall take
charge and cooperate with relevant ministries and central authorities in
proposing documentation and procedures for cancellation of taxpayers’ tax
debts.
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1. Cooperation between tax
authorities and local governments
a) Exchange of information between
tax authorities and local governments of districts:
a.1) The tax authority shall
compile a list of taxpayers whose debts have been cancelled and send it to the
district-level business registration authority. The list shall contain the
names, TINs, ID/passport numbers of taxpayers that are individuals, individual
businesses, owners of households, household businesses, sole proprietorships,
single-member limited liability companies; amounts of tax cancelled;
cancellation date.
a.2) The district-level business
registration authority shall provide the tax authority with information about
registration of household businesses and cooperatives by the taxpayers whose
debts have been cancelled mentioned in Point a.1. Clause 1 of this Article.
a.3) In case the taxpayer that is
an individual, individual business, owner of a household, household business,
sole proprietorship or single-member limited liability company has fully paid
the tax debt that was cancelled, the tax authority shall provide the
district-level business registration authority with information about the
taxpayer’s fulfillment of tax obligations, including: the taxpayer’s name, TIN,
ID/passport number; the amount of tax cancelled; tax cancellation date; the
amount of tax paid to state budget.
b) District-level business
registration authorities shall not issue the certificate of business household
registration to taxpayers that are individuals, individual businesses, owners
of households, household businesses, sole proprietorships, single-member
limited liability companies that have not paid the cancelled tax debt to state
budget. In case the certificate of business household/cooperative registration
is issued by the district-level business registration authority while the
taxpayer has not paid the cancelled tax debt, the district-level business
registration authority shall revoke the certificate as requested by the tax
authority.
c) Information exchange
Information shall be exchanged
between tax authorities and district-level business registration authorities in
writing or electronically if possible.
d) Responsibilities of local
governments
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d.2) The People’s Committees of
districts shall cooperate with tax authorities in verifying taxpayers’
availability of property in their districts.
2. Cooperation between provincial
tax authorities and business registration authorities
a) Exchange of information between
provincial tax authorities and business registration authorities:
a.1) The tax authority shall
compile a list of taxpayers whose debts have been cancelled and send it to the
business registration authority. The list shall contain the names, TINs, ID
numbers of taxpayers that are individuals, individual businesses, owners of
households, household businesses, sole proprietorships, single-member limited
liability companies; amounts of tax cancelled; cancellation date.
a.2) The business registration
authority shall provide the tax authority with information about registration
of household businesses and cooperatives by the taxpayers whose debts have been
cancelled mentioned in Point a.1. Clause 2 of this Article.
a.3) In case the taxpayer that is
an individual, individual business, owner of a household, household business,
sole proprietorship or single-member limited liability company has fully paid
the tax debt that was cancelled, the tax authority shall provide the
district-level business registration authority with information about the
taxpayer’s fulfillment of tax obligations, including: the taxpayer’s name, TIN,
ID/passport number; the amount of tax cancelled; tax cancellation date; the
amount of tax paid to state budget.
b) Business registration
authorities shall not issue the certificate of business registration to
taxpayers that are individuals, individual businesses, owners of households,
household businesses, sole proprietorships, single-member limited liability
companies that have not paid the cancelled tax debt to state budget. In case
the certificate of business registration is issued by the business registration
authority while the taxpayer has not paid the cancelled tax debt, the business
registration authority shall revoke the certificate as requested by the tax
authority.
c) Information exchange
c.1) The Ministry of Finance and
the Ministry of Planning and Investment shall establish information exchange
procedures to monitor the payment of cancelled tax debts and issuance of the
Certificate of Business Registration to taxpayers whose tax debts are
cancelled.
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c.3) Information may be exchanged
by email, electronically or other forms where necessary.
c.4) Information shall be
automatically exchanged in real time.
c.5) Electronic information
exchanged between tax authorities and business registration authorities have
the same legal value as physical documents.
Chapter VI
RESPONSIBILITY FOR PROVISION OF INFORMATION,
PUBLISHING OF INFORMATION ABOUT TAXPAYERS; DUTIES AND ENTITLEMENTS OF
COMMERCIAL BANKS
Article 26.
Responsibility of regulatory authorities to provide information
1. Regulatory authorities shall
provide information about taxpayers to tax authorities in the following cases:
a) Business registration
authorities and cooperative registration authorities shall send tax authorities
electronic information about establishment, suspension, resumption, revocation
of certificates of enterprise registration and certificates of cooperative
registration; restoration of legal status after the certificate is revoked;
dissolution, bankruptcy, penalties for enterprise/cooperative
registration-related offences within 01 working day or the next working days
from the day on which information is updated on the National Enterprise
Registration Information System.
b) Competent regulatory authorities
other than the authorities specified in Point a of this Clause) shall
electronic information about establishment, suspension, resumption, revocation
of certificates of business registration, practicing certificates,
establishment and operation licenses and certificates of investment;
restoration of legal status after the taxpayer’s certificate or license is
revoked to Departments of Taxation of the provinces where the taxpayers are
headquartered within 01 working day or the next working days from the day on
which information is updated on the sending authority’s system, or within 07
working days if information cannot be sent electronically.
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a) Information to be provided:
a.1) The Ministry of Construction
and housing authorities shall provide information about management, use and
ownership of organizations, households, household businesses, individuals,
individual businesses and other information specified in the Law on Tax
Administration and relevant laws.
a.2) The Ministry of Natural
Resources and Environment, land and resources authorities shall provide
information about land use, revenues from land and property on land, licensing
resource extraction, annual production of each license and other information
specified in the Law on Tax Administration and relevant laws.
a.3) The Ministry of Public
Security and affiliated authorities shall provide and exchange information
about tax-related crimes; exit, entry; registration and management of vehicles
and other information specified in the Law on Tax Administration and relevant
laws.
a.4) The Ministry of Industry and
Trade and trade authorities shall provide information about policies on
management of exports, imports and transit goods of Vietnam and other
countries; merchanting trade, temporary import, temporary export, imposition of
administrative penalties; actions against smuggling; producing and trading
counterfeit goods, banned goods, goods of unclear origins, infringement upon
intellectual property rights; violations against regulations of law on quality,
measurement, pricing, food safety, trade frauds; violations against regulations
of law on consumer protection; e-commerce, franchising, content of
e-commerce and franchising licenses; information about anti-dumping,
anti-subsidy, safeguard activities, prevention of evasion of trade remedies and
other information specified in the Law on Tax Administration and relevant laws.
a.5) State Bank of Vietnam
(SBV)shall cooperate with the Ministry of Finance in instructing commercial
banks, credit institutions, payment service providers licensed by SBV to
connect to and provide information for tax authorities about transactions of
organizations and individuals; cooperate with tax authorities in tax enforcement;
cooperate with the Ministry of Finance, relevant Ministries and central
authorities in establishing a mechanism for management and supervision of
cross-border payments in e-commerce, digital trade and other services with
organizations and individuals in Vietnam; deduction and payment of tax on
behalf of overseas suppliers when receiving payments from buyers in Vietnam;
and other information specified in the Law on Tax Administration and relevant
laws.
a.6) The Ministry of Information
and Communications and authorities in charge of state management of Internet
service provision, online information and online video games shall provide
information about licenses for provisions of Internet services, online
information and online video games; relevant information about online
advertising; online sale of information technology products, digital trade;
other online services; and other information specified in the Law on Tax
Administration and relevant laws; cooperate with other authorities and tax
authorities in providing information through online network, daily electronic
information exchange through the taxpayer information system or National
Single-window Information Portal.
a.7) The Ministry of Transport,
regulatory authorities responsible for state management of cargo and passenger
transport and vehicle registration shall provide information about licenses for
cargo and passenger transport; registration of right to ownership and enjoyment
of vehicles, and other information specified in the Law on Tax Administration
and relevant laws.
a.8) The Ministry of Labor, War
Invalid and Social Affairs and regulatory authorities responsible for state
management of foreign workers in Vietnam and Vietnamese guest workers shall
provide information about licenses for foreign workers and Vietnamese guest
workers, and other information specified in the Law on Tax Administration and
relevant laws.
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a.10) The Ministry of Science and
Technology, intellectual property right and technology transfer authorities
shall provide information about intellectual property rights and technology
transfer in Vietnam in accordance with the Law on Tax Administration and
relevant laws.
a.11) Inspection authorities shall
provide information about the results of inspection of taxpayers' compliance to
tax laws in accordance with the Law on Inspection and the Law on Tax
Administration.
a.12) Audit authorities shall
provide information and documents about taxpayers’ fulfillment of their tax
obligations in accordance with the Law on State Audit and the Law on Tax
Administration.
a.13) The courts and arbitral
tribunals shall provide information about court judgments, court decisions and
arbitral decisions on termination of investment projects, bankruptcy of
enterprises and cooperatives, and other information specified in the Law on Tax
Administration and relevant laws.
a.14) General Statistics Office of
Vietnam shall provide statistics about taxpayers and business establishments;
analytical reports on taxpayers and business establishments; macroeconomic
statistics; other statistical information about taxpayers and business
establishments; national lists; other information specified in the Law on Tax
Administration and relevant laws.
a.15) Social insurance authorities
shall provide information about quantity of employees participating in social
insurance, health insurance, accident insurance and unpaid premiums.
a.16) Management boards of economic
zones and hi-tech zones shall provide tax authorities with information about
land rents, water surface rents, land levy payable, paid and unpaid by
organizations and individuals to which land in economic zones and hi-tech zones
is allocated or leased out by the State.
a.17) Authorities having revenues
from sale of property on land, transfer of LUR; management, use, operation of
public property for commercial purposes, lease or association shall provide
information about the amounts payable by them to state budget.
a.18) Other authorities that are
relevant to taxpayers shall provide information about taxpayers when requested
in accordance with the Law on Tax Administration and relevant laws.
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c) The Ministry of Finance shall be
in charge and cooperate with other Ministries, central authorities and
regulatory authorities mentioned in Point a of this Clause in developing the
regulations on exchange and provision of information and cooperation between
the Ministry of Finance with each unit.
Article 27.
Responsibility of relevant organizations and individuals to provide information
1. Providers of tax and accounting
services; export and import trustees; persons authorized to pay tax on behalf
of taxpayers, tax payment guarantors; independent audit companies shall provide
information about their agreements with the taxpayers and documents as the
basis for determination of tax obligations as prescribed by the Law on Tax
Administration and relevant laws when requested in writing by tax authorities.
2. Organizations and individuals
that are business partners or customers of taxpayers shall provide information
about the taxpayers in accordance with the Law on Tax Administration and
relevant laws when requested in writing by tax authorities.
3. Vietnam Chamber of Commerce and
Industry shall provide monthly information about issuance of Certificates of
Origin to exports of Vietnam by the 5th of the next month.
4. Income payers shall provide
information about paid income and deducted tax when preparing annual tax
finalization dossiers or requested by tax authorities.
5. Competent authorities shall
provide information before auction of imported goods that are exempt from tax
or not subject to tax for customs authorities, which will impose tax liability.
6. Other organizations and
individuals shall provide information in accordance with the Law on Tax
Administration and relevant laws.
7. When the tax authority makes a
written request for information, the requested party shall provide the
information within 10 days from the receipt of such request.
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1. When requested by tax
authorities, regulatory authorities, organizations and individuals shall fully
and punctually provide information in accordance with Article 15, Clause 2 and
Clause 4 Article 98 of the Law on Tax Administration.
2. If information is not punctually
and adequately provided when requested by the tax authority in a manner that
affects the determination of tax obligations or timely processing of the
taxpayer’s application for tax refund or tax remission, the requested party
shall be held responsible for the damage incurred by the taxpayer in accordance
with Clause 2 Article 61 and Clause 3 Article 75 of the Law on Tax Administration.
Article 29.
Publishing of information about taxpayers
1. Information about a taxpayer
will be published by the tax authority in the following cases:
a) The taxpayer commits tax
evasion; assists in tax evasion, tax appropriation, tax offences and abandons
the business location; illegally issues or uses invoices.
b) The taxpayer fails to submit the
tax declaration dossier within 90 days from the submission deadline prescribed
by applicable tax laws.
c) The taxpayer’s business is
suspended; the taxpayer has not completed procedures for invalidated of
taxpayer identification number (TIN); is not operating at the registered
address.
d) The taxpayer commits a tax
offence that affects tax-related rights and obligations of another organization
or individual.
dd) The taxpayer fails to comply
with requests of tax authorities such as: Refuses to provide information and
documents for tax authorities; fails to comply with inspection decision and
other requests of tax authorities.
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g) The taxpayer fails to pay tax
and other amounts to state budget within 90 days from the deadline for payment
or implementation of the tax decision.
h) The taxpayer conceals and
disguises assets; absconds instead of implementing tax decisions.
i) Other information prescribed by
law.
2. Published information and
publishing method
a) Published information
The taxpayer’s TIN, name, address,
reasons for information publishing. The tax authority may publish other
relevant information on a case-by-case basis.
b) Information publishing methods:
b.1) Publishing information on
websites or web portals of tax authorities
b.2) Publishing information through
mass media;
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b.4) Providing information through
citizen reception, press conferences, press releases, spokespersons of tax
authorities as prescribed by law.
b.5) Other methods prescribed by
relevant regulations.
3. Authority to publish information
a) The head of the supervisory tax
authority of the taxpayer or the tax authority responsible for management of
the state budget revenues shall decide publishing of information about the
taxpayer in accordance with Clause 1 of this Article.
b) Before publishing information
about the taxpayer, the tax authority shall make sure the information is
accurate. The head of the tax authority shall be responsible for the accuracy
of published information. In case published information is inaccurate, the head
of the tax authority shall rectify the information using the methods specified
in Point b Clause 2 of this Article.
Article 30.
Duties and entitlements of commercial banks and payment service providers
(PSPs)
1. Duties and entitlements of
commercial banks and payment service providers (PSPs) in collecting and
transferring taxes and other amounts to state budget:
a) Duties of commercial banks in
collecting and transferring taxes and other amounts to state budget:
a.1) Implement regulations on
collecting taxes and other amounts in Article 56 of the Law on Tax
Administration and the Government’s Decree No. 11/2020/ND-CP dated January 20,
2020 on state treasury-related administrative procedures (hereinafter referred
to as “Decree No. 11/2020/ND-CP”).
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a.3) Fully transfer the collected
taxes and other amounts to accounts of State Treasury opened at the commercial
banks and State Bank of Vietnam according to Decree No. 11/2020/ND-CP within
the payment date. If these amounts cannot be transferred within the day, they
must be transferred by 10 am of the next working day.
a.4) If the collected amounts are
not fully and punctually transferred to state budget through the commercial
bank’s fault, the commercial bank shall pay late payment interest in accordance
with the Law on Tax Administration.
a.5) In case of errors, the
commercial bank shall send notices to relevant units and must not return the
paid tax to the taxpayer if information has been transmitted to State Treasury.
The commercial bank where the State Treasury’s account is opened shall compare
payment documents with those of the State Treasury.
b) The commercial bank has agreed
to connect to the tax authority’s web portal also has the following duties and
entitlements in addition to the duties mentioned in Point a of this Clause:
b.1) Instruct taxpayers to declare
tax payment information on payment orders. Fully transmit information on these
payment orders to tax authorities through their web portals.
b.2) Obtain the corresponding codes
of these amounts on the tax authority’s web portal and write them on the
payment orders. Do no cancel a payment order after payment information has been
transmitted to the tax authority’s web portal.
b.3) Develop an information
technology system that is suitable for the information exchange standards and
formats established by tax authorities. Protect the confidentiality of
information. Only use information about payments by taxpayers and customs
declarants provided by tax authorities on their web portals for collection
purposes.
c) PSPs, within the scope of their
operation, shall perform one or some of the duties and entitlements specified
in Point a and Point b of this Clause.
2. Commercial banks shall provide
information about taxpayers’ checking accounts opened at the banks for tax
authorities as follows:
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b) The information mentioned in
Point a of this Clause shall be provided within 90 days from the effective date
of this Decree. Update to this information shall be monthly updated within 10
days of the next month. Information shall be provided electronically.
c) Commercial banks shall provide information
about account transactions, account balance, transaction data at the request of
the head of the tax authority for the purposes of tax inspection and tax
enforcement.
d) Tax authorities shall protect
and be responsible for the confidentiality of the information provided as
prescribed by the Law on Tax Administration and relevant laws.
3. Deduct and pay tax on behalf of
overseas suppliers that do not have permanent establishments in Vietnam and
participate in e-commerce or digital trade with other organizations and
individuals in Vietnam (hereinafter referred to as “overseas suppliers")
in accordance with Clause 3 Article 27 of the Law on Tax Administration. To be
specific:
a) If the overseas supplier has not
registered, declared and paid tax, the commercial bank or PSP shall deduct and
pay tax on behalf of the overseas supplier on each product and service paid for
by individuals in Vietnam through e-commerce or digital trade activities.
b) General Department of Taxation
shall cooperate with relevant authorities in finding and publishing names and
websites of overseas suppliers that have not registered, declared and paid tax
on goods and services paid for by individuals in Vietnam. General Department of
Taxation shall provide these names and websites for commercial banks and PSPs,
which will deduct tax from the transaction accounts of these overseas supplies.
c) In case goods and services of
the overseas supplier are paid for by card or other methods that cause the
commercial bank or PSP to be unable to deduct tax, the commercial bank or PSP
shall monitor the amounts transferred to overseas supplier and send monthly
reports to General Department of Taxation using the set form provided by the
Minister of Finance.
d) Commercial banks and PSPs shall
monthly declare and transfer the deducted tax payable by overseas suppliers to
state budget using the set form provided by the Minister of Finance.
4. Deduct tax from taxpayers’
accounts; freeze accounts of taxpayers against whom tax decisions are enforced
at the request of tax authorities in accordance with Clause 4 Article 31 of
this Decree.
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6. In case imports are exempt from
tax or not subject to, pledged by the taxpayer as collateral for loans and have
to be liquidated by the commercial bank to recover debts, the commercial bank
shall provide information about the collateral for the customs authority to
impose tax liability, which will be paid by the commercial bank on behalf of
the taxpayer.
Chapter VII
ENFORCEMENT OF TAX DECISIONS
Article 31.
Enforcement by deducting money from taxpayers' accounts; freezing taxpayers’
accounts
1. Enforcement subjects
Accounts of taxpayers against which
tax decisions are enforced opened at State Treasury, commercial banks and other
credit institutions.
Tax decisions include: decision on
imposition of administrative penalties for tax offences; tax liability
imposition notices and decisions; tax debt notices; refund disgorgement
decisions; tax deferral decisions; permissions for payment by instalments;
decisions on invalidation of tax debt freezing decision; decisions on implementation
of remedial measures in accordance with tax administration laws; decision on
payment of damages; other administrative tax decisions prescribed by law.
Subjects of tax decision
enforcement:
a) The taxpayers in the cases
specified in Clauses 1, 2, 3, and 4 Article 124 of the Law on Tax
Administration.
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b) The credit institutions that
fail to implement the decisions on administrative penalties for tax offences.
c) Tax payment guarantors when the
taxpayers have tax payment guarantee and fail to pay tax to state budget within
90 days from the tax payment deadline specified in the written approval of the
tax authority.
d) State Treasury, provincial and
district-level branches of State Treasury ((hereinafter referred to as “State
Treasuries”) that fail to deduct and transfer tax from taxpayers’ accounts at
State Treasuries to state budget under decisions on administrative penalties
for tax offences issued by competent authorities.
dd) Relevant organizations and
individuals that fail to implement the decisions on administrative penalties
for tax offences issued by competent authorities.
This enforcement measure shall not
apply to taxpayers that are owners of an ODA project or holders of ODA or
concessional loan accounts at State Treasury or credit institutions.
2. Basis for issuance of
enforcement decision:
a) Information about the taxpayer’s
account in the tax administration database or database of relevant
organizations and individuals; or
b) Information about the taxpayer’s
account number and account balance provided by the State Treasury or credit
institution at the request of the tax authority in case the tax authority’s
database is not sufficient.
Tax authorities shall protect the
confidentiality of account information of taxpayers against whom tax is
enforced.
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a) The enforcement decision shall
be prepared according to Form No. 01/CC in Appendix III hereof. The decision
shall specify: the taxpayer’s name, address and TIN; reasons for enforcement;
amount payable; the taxpayer’s account number; name of the State Treasury or
credit institution where the taxpayer’s account is opened; name, address,
number of the state budget payment account at the State Treasury; method for
transfer of money from the credit institution to the State Treasury.
Heads of tax authorities, Director
of Post-clearance Inspection Department, Director of the Smuggling
Investigation and Prevention Department of General Department of Customs,
Presidents of the People’s Committees of provinces and districts have the power
to issue decisions on enforcement of the tax decisions they issued or authorize
their deputies to issues such enforcement decisions; do not have the power to
carry out the enforcement. If the head is not present, a deputy may be
authorized by the head to consider issuing the enforcement decision. The authorization
letter shall be prepared according to Form No. 09/CC in Appendix III hereof.
The authorized deputy shall be responsible to the head and the law for his/her
decision, and must not authorize this task to any other person.
b) The enforcement decision shall
be issued:
b.1) After 90 days from the tax
payment deadline;
b.2) Immediately after the extended
tax payment deadline;
b.3) Immediately after the deadline
for implementation of the decision on imposition of administrative penalties
for tax offences if the taxpayer fails to implement it;
b.4) Within the same day when
taxpayer is found to be liquidating assets or absconding.
It will be considered that the
taxpayer is liquidating assets or absconding when the taxpayer initiates
procedures for transfer, giveaway, sale of assets, unfreezing or withdrawing
account balance in an unusual manner before the tax authority issues a
enforcement decision, or abandons the registered business location.
c) The decision on enforcement by
extraction of money from account or account freezing shall be sent to the
taxpayer against whom tax is enforced, the State Treasury, credit institution
where the taxpayer’s account is opened, relevant organizations and individuals
together with the order for payment to state budget within the same day on
which the enforcement decision is issued and posted on the website of tax
authorities or customs authorities.
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c.2) In case the enforcement
decision is delivered in person but the taxpayer refuses to receive it, the
competent person, tax official or customs official who delivers the decision
shall prepare a record on the taxpayer’s refusal to receive the enforcement
decision, have it confirmed by the local government where the taxpayer’s
address is registered. After all of these tasks are completed, it will be
considered that the enforcement decision has been delivered.
c.3) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
d) In case the taxpayer opens
accounts at more than one credit institution or State Treasury branch, the
enforcement decision shall specify whether money is withdrawn from one or some
specific accounts. The credit institution or State Treasury shall be requested
to freeze the enforced amounts in these accounts. In case one or some credit
institution or State Treasury branches have fully transferred the enforced
amounts to state budget and have supporting documents, they or the taxpayer
shall promptly inform the authority that issued the enforcement decision within
the day. The tax authority shall inform the credit institutions and State
Treasury branches within the same day in order to stop withdrawing from or
freezing the taxpayer’s accounts.
dd) The enforcement decision ceases
to be effective from the day on which the taxpayer fully pays the tax debt to
state budget or the tax authority issues a decision for tax debt payment in
instalment, tax deferral, late payment interest exemption or late payment
interest cancellation. The tax authority shall issue a decision on invalidation
of the enforcement decision according to Form No. 08/CC in Appendix III hereof.
4. Responsibilities of State
Treasury and credit institutions where accounts of taxpayers against whom tax
is enforced are opened:
a) Within 03 working days from the
receipt of the request for information provision from the authority that issues
the enforcement decision (Form No. 01-1/CC in Appendix III hereof), the State
Treasury or credit institution shall provide the taxpayer’s account number and
account balance and other relevant information;
b) Upon receipt of the enforcement
decision and order for payment to state budget, the State Treasury or credit
institution shall extract the requested amount to the state budget collection
account opened at the State Treasury; inform the authority that issued the
enforcement decision and the taxpayer against whom tax is enforced within the
same day. In case the account balance is smaller than the amount payable, the
State Treasury or credit institution shall transfer to state budget an amount
equal to the account balance minus the minimum balance;
c) The amount specified in the
enforcement decision shall be frozen in the taxpayer’s account upon receipt of
the decision;
d) In case the taxpayer has a tax
payment guarantee and fails to pay tax on schedule, the guarantor shall pay the
amount under guarantee on behalf of the taxpayer.
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Money from the taxpayer’s account
shall be extracted on the basis of collection documents. Copies of collection
documents shall be sent to relevant parties.
Article 32.
Enforcement by deducting money from the taxpayer’s salary or income
1. Enforcement subjects
a) Individuals against whom tax is
enforced and earning salaries or incomes (income earners) from organizations
(income payers) under payrolls or employment contracts with duration of at
least 06 months; receiving pension or disability benefits
b) Tax decisions include: decision
on imposition of administrative penalties for tax offences; tax liability
imposition notices and decisions; tax debt notices; refund disgorgement
decisions; extension decisions; permissions for payment by instalments;
decisions on invalidation of tax debt freezing decision; decisions on
implementation of remedial measures in accordance with tax administration laws;
decision on payment of damages; other administrative tax decisions prescribed
by law.
2. Verification of information
about salaries and incomes
a) Tax authorities shall verify
information about the salaries and incomes according to the database of tax
authorities. In case the database of tax authorities is not sufficient, the
person that issues the enforcement decision shall send a written request for
information to the income earner and income payer.
b) The income earner, income payer
and relevant organizations shall provide the requested information within 03
working days from the day receipt of the request and take legal responsibility
for the information provided.
c) If requested information is not
provided or fully provided within 03 working days, the tax authority shall
implement appropriate enforcement measures as prescribed by Clause 3 Article
125 of the Law on Tax Administration.
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a) The enforcement decision shall
be prepared according to Form No. 02/CC in Appendix III hereof. The decision
shall specify: the taxpayer’s name, address and TIN; reasons for enforcement;
amount payable; name and address of the income payer; name, address, number of
the state budget payment account at the State Treasury; method for transfer of
money to the State Treasury.
Heads of tax authorities, Director
of Post-clearance Inspection Department, Director of the Smuggling
Investigation and Prevention Department of General Department of Customs,
Presidents of the People’s Committees of provinces and districts have the power
to issue decisions on enforcement of the tax decisions they issued or authorize
their deputies to issues such enforcement decisions; do not have the power to
carry out the enforcement. If the head is not present, a deputy may be
authorized by the head to consider issuing the enforcement decision. The
authorization letter shall be prepared according to Form No. 09/CC in Appendix
III hereof. The authorized deputy shall be responsible to the head and the law
for his/her decision, and must not authorize this task to any other person.
b) The enforcement decision shall
be issued immediately after the expiry date of the decision on account
extraction or after the date specified in Clause 3 Article 125 of the Law on
Tax Administration.
c) The enforcement decision shall
be sent to the income earner, income payer and relevant organizations within
its issuance date and posted on the website of tax authorities or customs
authorities.
c.1) The enforcement decision may
be sent electronically is possible, otherwise it shall be sent by express mail
or delivered in person.
c.2) In case the enforcement
decision is delivered in person but the taxpayer refuses to receive it, the
competent person, tax official or customs official who delivers the decision
shall prepare a record on the taxpayer’s refusal to receive the enforcement
decision, have it confirmed by the local government where the taxpayer’s
address is registered. After all of these tasks are completed, it will be
considered that the enforcement decision has been delivered.
c.3) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
d) The enforcement decision ceases
to be effective from the day on which the taxpayer fully pays the tax debt to
state budget or the tax authority issues a decision for tax debt payment in
instalment, tax deferral, late payment interest exemption or late payment
interest cancellation. The tax authority shall issue a decision on invalidation
of the enforcement decision according to Form No. 08/CC in Appendix III hereof.
4. Deduction ratio
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b) The deduction ratio shall be 10%
- 30% of the individual’s monthly salary plus benefits. For other incomes, the
deduction ratio may vary but must not exceed 50% of the total income.
5. Responsibilities of income
payers
a) Deduct money from the taxpayer’s
salary/income and transferred the deducted amount to state budget in accordance
with the enforcement decision until tax debt is fully paid; Inform the
enforcement decision issuer and the income earner.
b) Upon the next salary/income
payment period, the income payer shall deduct money from the individual’s
salary/income according to the enforcement decision, transfer the deducted
amount to state budget and notify the enforcement decision issuer.
c) In case the individual’s
employment contract is terminated before tax debt is fully paid, the income
payer shall notify the enforcement decision issuer within 05 working days from
the termination date.
d) Income payers that refuse to
implement enforcement decisions shall face administrative penalties for tax
offences as per regulations.
Article 33.
Enforcement by suspension of customs procedures for export and import
1. Enforcement subjects
a) This enforcement measure will be
implemented when the enforcement measures specified in Point a and Point b
Clause 1 Article 125 of the Law on Tax Administration cannot be implemented,
tax is not fully collected after these measures are implemented, in the cases
specified in Clause 3 Article 125 of the Law on Tax Administration, or at the
request of tax authorities.
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c) In case the customs authority
imposes tax liability after customs clearance is granted but the taxpayer or
the guarantor fails to pay the tax within 90 days from the payment deadline,
the customs authority shall implement tax enforcement measures as per
regulations.
2. Customs procedures shall not be
suspended in the following cases:
a) The exports are exempt from tax,
not subject to tax or subject to 0% export duty.
b) The exports or imports are meant
to serve defense and security, natural disaster management, epidemic control,
emergency aid, humanitarian aid, grant aid.
3. The enforcement decision shall
be sent to the taxpayer against whom tax is enforced and posted on the website
of customs authorities within 05 working days before the suspension date.
a) The enforcement decision may be
sent electronically is possible, otherwise it shall be sent by express mail or
delivered in person.
b) In case the enforcement decision
is delivered in person but the taxpayer refuses to receive it, the competent
person or customs official who delivers the decision shall prepare a record on
the taxpayer’s refusal to receive the enforcement decision, have it confirmed
by the local government. After all of these tasks are completed, it will be
considered that the enforcement decision has been delivered.
c) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
4. a) The enforcement decision
shall be prepared according to Form No. 03/CC in Appendix III hereof. The
decision shall specify its issuance date; the decision number; legal basis for
enforcement; reasons for enforcement; the decision issuer’s name, position and
workplace; the taxpayer’s name, address and TIN; amount payable under each
customs declaration or case; total amount payable; State Treasury account
number and account holder’s name; deadline for implementation; the issuer’s
signature and seal of the issuing authority.
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a) The taxpayer no longer owes
overdue tax, late payment interest and fines of other shipments;
b) The taxpayer pays tax before the
shipment is granted customs clearance while customs procedures are being
carried out.
c) The tax debt payment is
guaranteed as per regulations.
6. Procedures for resumption of
customs procedures:
a) The taxpayer shall submit a
written request for resumption of customs procedures to the Customs Department
to which tax is owed together with the guarantee letter of the credit
institution.
b) The Customs Department shall
verify the accuracy and adequacy of the documents and send a proposal to
General Department of Customs within 05 working days from the day on which
adequate documents are received.
If the documents are not adequate,
the customs authority shall, within 03 working days from the day on which the
documents are received, request the taxpayer to provide supplementary
documents.
c) Pursuant to regulations of
Clause 5 of this Article and in consideration of opinions of relevant units (if
any), General Department of Customs shall submit a report to the Ministry of
Finance within 07 working days from the day on which adequate documents are
received.
d) The Ministry of Finance shall
consider permitting the resumption of customs procedures on a case-by-case
basis and notify General Department of Customs within 05 working days from the
day on which the report is received.
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If the taxpayer fails to fulfill
tax obligations after customs procedures are resumed, penalties shall be
imposed against the taxpayer.
e) The decision on resumption of
customs procedures shall be prepared according to Form No. 03-1/CC in Appendix
III hereof.
7. The authority to suspend customs
procedures is specified in Clause 1 Article 126 of the Law on Tax
Administration and Point a Clause 3 Article 31 of this Decree.
8. In case the tax authority
requests the customs authority to suspend customs procedures:
a) The tax authority shall prepare
and send the written request for suspension of customs procedures to the
customs authority. The request shall specify the requesting unit, date of
request, basis for request, name and address of the taxpayer against whom tax
is enforced, amount payable, reasons for enforcement, full name, position and
signature of the signor, seal of the requesting authority (if any).
b) Within 05 working days from the
day on which the tax authority’s request is received, the customs authority
shall suspend customs procedures and send a written notice to the tax
authority.
In case customs procedures cannot
be promptly suspended, a written notice and explanation shall be sent to the
tax authority.
c) Within 03 working days from the
day on which the tax debt is fully paid, the tax authority shall send a notice
to the customs authority in order to resume customs procedures.
Article 34.
Enforcement by suspending use of invoices
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a) Tax decisions include: decision
on imposition of administrative penalties for tax offences; tax liability
imposition notices and decisions; tax debt notices; refund disgorgement
decisions; extension decisions; permissions for payment by instalments;
decisions on invalidation of tax debt freezing decision; decisions on
implementation of remedial measures in accordance with tax administration laws;
decision on payment of damages; other administrative tax decisions prescribed
by law.
b) The use of the following kinds
of invoices shall be suspended: invoices printed by the taxpayer, invoices
printed under the taxpayer’s or tax authority’s order; electronic invoices
created by the taxpayer as prescribed by law.
2. Basis for invoice suspension:
a) Information about the taxpayer’s
invoices in the database of tax authorities or other organizations and
individuals (if any).
b) Information about use of
invoices by the taxpayer and relevant entities (if any) in provided for the tax
authority in case the tax authority’s database is not sufficient.
3. Decision on enforcement by
invoice suspension
a) The decision on enforcement by
invoice suspension shall be prepared according to Form No. 04/CC in Appendix
III hereof; The invoice suspension notice shall be prepared according to Form
No. 04-1/CC in Appendix III hereof.
a.1) The decision on enforcement by
invoice suspension shall specify the basis for enforcement; the taxpayer’s
name, address and TIN; reasons for enforcement and amount payable.
a.2) The notice of invoice
suspension shall specify the basis for enforcement; the taxpayer’s name,
address and TIN; reasons for suspension; invoice template symbols, invoice
symbols and numbers; suspension date.
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b) The enforcement decision shall
be issued:
b.1) Immediately after the
expiration date of the decision on extracting money from the taxpayer's
account; the decision on deducting money from taxpayer’s salary/income; the
decision on suspension of customs procedures (if any) or the date specified in
Clause 3 Article 125 of the Law on Tax Administration.
b.2) If the decision on enforcement
by invoice suspension expires before the taxpayer fully pays the tax debt and
the next enforcement measures cannot be implemented, or the invoice suspension
is effective, the tax authority shall keep implementing the effective
enforcement measures. In case an enforcement measure is found to be more
effective or practical while another measure is being implemented, the former
may be implemented by the tax authority.
c) The enforcement decision shall
be sent to the taxpayer and relevant entities within its issuance date and
updated on the website of tax authorities.
c.1) The enforcement decision may
be sent electronically is possible, otherwise it shall be sent by express mail
or delivered in person.
c.2) In case the enforcement
decision is delivered in person but the taxpayer refuses to receive it, the
competent person or tax official who delivers the decision shall prepare a
record on the taxpayer’s refusal to receive the enforcement decision, have it
confirmed by the local government where the taxpayer’s address is registered.
After all of these tasks are completed, it will be considered that the
enforcement decision has been delivered.
c.3) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
d) The enforcement decision ceases
to be effective from the day on which the taxpayer fully pays the tax debt to
state budget or the tax authority issues a decision for tax debt payment in
instalment, tax deferral, late payment interest exemption or late payment
interest cancellation. The tax authority shall issue a decision on invalidation
of the enforcement decision according to Form No. 08/CC in Appendix III hereof.
4. Procedures for enforcement by
suspending use of invoices
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b) During the effective period of
the enforcement decision, the tax authority shall not receive notice of invoice
issuance from the taxpayer against whom tax is enforced; issue electronic
invoice numbers; issue or sell invoices to the taxpayer against whom tax is
enforced (except the case in Point d Clause 4 of this Article).
c) The tax authority shall issue
the decision on termination of this enforcement measure and the notice of
invoice use resumption according to Form No. 04-2/CC in Appendix III hereof.
This decision shall be posted on the website of tax authorities or the media
within 24 hours after it is issued.
d) In case the taxpayer submits a
written request for permission to use invoices to pay employees and costs that
are necessary for continuous business operation while this enforcement measure
is being implemented, the tax authority shall allow the taxpayer to use
invoices separately provided at least 18% of the revenue written on these invoices
are immediately paid to state budget.
5. In case the customs authority
request the supervisory tax authority of the taxpayer to issue a decision on
enforcement by suspending use of invoices
a) The customs authority shall
prepare and send a written request for enforcement by suspending use of
invoices to the tax authority. The request shall specify the, date of request,
basis for request, name, address and TIN of the taxpayer against whom tax is
enforced, amount payable; full name, position and signature of the signor, seal
of the requesting authority.
b) Within 05 working days from the
day on which the customs authority’s request is received, the head of the tax
authority shall implement the enforcement measures in accordance with
established procedures and send a written notice to the customs authority for
cooperation.
In case the tax authority cannot
immediately implement this enforcement measure, the tax authority shall send a
written notice and provide explanation for the customs authority.
c) Within 03 working days from the
day on which the tax debt is fully paid, the customs authority shall send a
written notice to the tax authority in order to terminate the suspension.
6. In case the taxpayer is a
branch, representative office or dependent unit that operates in one
province/district but is headquartered in another and the supervisory tax
authority of the taxpayer is not able to implement the enforcement decision,
the supervisory tax authority of the taxpayer may transfer the case to the
supervisory tax authority of the taxpayer’s headquarters for issuance of the
enforcement decision.
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1. Enforcement subjects
This enforcement measure will
be implemented when the enforcement measures specified in Points a, b, c, d
Clause 1 Article 125 of the Law on Tax Administration cannot be implemented,
tax is not fully collected after these measures are implemented, or in the
cases specified in Clause 3 Article 125 of the Law on Tax Administration.
Tax decisions include: decision on
imposition of administrative penalties for tax offences; tax liability
imposition notices and decisions; tax debt notices; refund disgorgement
decisions; extension decisions; permissions for payment by instalments;
decisions on invalidation of tax debt freezing decision; decisions on
implementation of remedial measures in accordance with tax administration laws;
decision on payment of damages; other administrative tax decisions prescribed
by law.
b) Do not distrained assets of
taxpayer that is an individual who is receiving treatment at lawful health
facilities.
2. The following assets must not be
distrained:
a) If the taxpayer is an
individual:
a.1) The sole house of the
individual and his/her family.
a.2) The individual’s medicines and
foods serving essential needs of the individual and his/her family.
a.3) Work equipment that is the
means of livelihood of the individual and his/her family.
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a.5) Worship items; relics, medals,
certificates of merit.
b) If the taxpayer is a business
establishment:
b.1) Medicines, vehicles,
instruments, assets of health facilities except those that are for sale; foods,
instruments and assets serving employees’ mid-shift meals.
b.2) Nursery homes, schools and
equipment thereof if they are not for sale.
b.3) Equipment, vehicles and
instruments necessary for occupational safety, fire safety and environmental
safety.
b.4) Infrastructure serving
public interests, defense and security; goods imported to directly serve
defense and security; exports and imports serving social welfare, disaster and
epidemic recovery; goods exported and imported as emergency aid, humanitarian
aid, grant aid.
b.5) Raw materials, finished
products, semi-finished products that are harmful chemicals banned from
circulation.
b.6) Raw materials and
semi-finished products in a closed production lines.
c) For state agencies, political
organizations, socio-political organizations, social-professional organizations
(hereinafter referred to as “organizations”) funded by state budget, assets
covered by state budget shall not be distrained. These organizations will be
requested to submit written request for financial assistance to implement the
enforcement decision.
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c.1) Medicines, vehicles,
instruments, assets of health facilities except those that are for sale; foods,
instruments and assets serving officials mid-shift meals.
c.2) Nursery homes, schools and
equipment thereof if they are not for sale.
c.3) Equipment, vehicles and
instruments necessary for occupational safety, fire safety and environmental
safety.
c.4) The office building.
c.5) Infrastructure serving
public interests, defense and security.
3. Verifying information about
taxpayers’ assets
a) Tax authorities are entitled
send written requests for verification of assets of taxpayers against whom tax
is enforced to the taxpayers, asset ownership registries, secured transaction
registries, relevant organizations and individuals.
b) The tax authority is entitled to
verify the taxpayer's assets in the administrative division where the taxpayer
is headquartered or resides, the asset ownership registry, secured transaction
registry, relevant organizations and individuals. After verification, the tax
authority shall determine the amount that can be collected through this
enforcement measure by estimating the values of these assets after they are
sold at auction.
c) Information to be verified
includes: Verified assets; values of verified assets in accounting records of
the taxpayer; business outcomes (for business establishments) or economic
conditions (for non-business individuals). For assets that have to be
registered and the transfer of their ownership of which has to be based upon
sale, conversion, transfer or gift agreements and the certificate of asset
ownership, verification shall be carried out by the owner, local government,
competent authority or witness.
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dd) Verified information shall be
made published in order that is known by persons with relevant rights and obligations.
e) If the assets have been pledged,
the distraining authority shall inform the pledgee of the obligations of the
pledgor (taxpayer) and request the pledgee to provide documents about the
pledge in order for the distraining authority to distrain these assets when the
pledgor fulfills the obligations under the pledge agreement.
g) If the individual mentioned in
Point b Clause 1 of this Article fails to provide or fully provide information
within 05 working days from the day on which the written request for
verification is sent, or the estimated amount collected after the assets are
sold at auction is not adequate to cover the enforcement costs, the competent
authority may implement other enforcement measures specified in Clause 3
Article 125 of the Law on Tax Administration.
4. Local authorities of
administrative divisions where the taxpayers are headquartered or reside, asset
ownership registries, secured transaction registries, relevant organizations
and individuals shall provide necessary information for enforcing authorities
and cooperate in or organize the enforcement.
5. Decision on enforcement by
distraining assets and selling distrained assets at auction
a) The enforcement decision shall
be prepared according to Form No. 05/CC in Appendix III hereof. The decision
shall specify: the taxpayer’s name, address and TIN; reasons for enforcement;
amount payable; amount payable; time and location of distraint; types and
characteristics of distrained assets; name, address number of the state budget
payment account at the State Treasury; method for transfer of money to the
State Treasury.
Heads of tax authorities, Director
of Post-clearance Inspection Department, Director of the Smuggling
Investigation and Prevention Department of General Department of Customs,
Presidents of the People’s Committees of provinces and districts have the power
to issue decisions on enforcement of the tax decisions they issued or authorize
their deputies to issues such enforcement decisions; do not have the power to
carry out the enforcement. If the head is not present, a deputy may be
authorized by the head to consider issuing the enforcement decision. The
authorization letter shall be prepared according to Form No. 09/CC in Appendix
III hereof. The authorized deputy shall be responsible to the head and the law
for his/her decision, and must not authorize this task to any other person.
b) The enforcement decision shall
be issued immediately after the expiry date of the decision on enforcement by
suspension of invoice use or after the date specified in Clause 3 Article 125
of the Law on Tax Administration.
c) The enforcement decision shall
be sent to the taxpayer, the President of the People’s Committee of the
province where the taxpayer resides or is headquartered or the taxpayer’s
workplace within the issuance date and posted on the website of tax authorities
or customs authorities.
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c.2) In case the enforcement
decision is delivered in person but the taxpayer refuses to receive it, the
competent person, tax official or customs official who delivers the decision
shall prepare a record on the taxpayer’s refusal to receive the enforcement
decision, have it confirmed by the local government where the taxpayer’s
address is registered. After all of these tasks are completed, it will be
considered that the enforcement decision has been delivered.
c.3) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
d) The taxpayer shall pay the
enforcement costs to the enforcing organization.
dd) The decision on enforcement by
distraining assets the ownership of which has to be registered shall be sent to
the following authorities:
dd.1) The LUR registry office or
the authority responsible for registration of property on land if the
distrained assets are LUR and property on land.
dd.2) The vehicle registering
authority if the distrained assets are vehicles.
đ.3) Other authorities responsible
for registration of right to ownership and right to enjoyment as prescribed by
law.
e) The enforcement decision ceases
to be effective from the day on which the taxpayer fully pays the tax debt to
state budget or the tax authority issues a decision for tax debt payment in
instalment, tax deferral, late payment interest exemption or late payment
interest cancellation. The tax authority shall issue a decision on invalidation
of the enforcement decision according to Form No. 08/CC in Appendix III hereof.
6. Procedures for distraining
assets
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b) The issuer of the enforcement
decision or the person assigned to implement the enforcement decision shall be
in charge of the distraining process.
c) The individual or a mature
family member, the representative of the organization whose assets are
distrained, the representative of the local government and witnesses must be
present. In case the individual or a mature family member is not present, the
distraint will be carried out in the present of the representative of the local
government and the witnesses.
d) The organization or individual
whose assets are distrained may request which asset is distrained first. The
official assigned to preside over the distraining process (presiding official)
must approve if the request does not affect the distraining request. If such a
request is not made, assets under private ownership will be distrained first.
dd) If the taxpayer fails to fully
pay the tax debt within 30 days from the day on which assets are distrained,
the tax authority shall sell the distrained assets at auction through a lawful
auctioneering organization in order to recover the tax debt.
e) Assets under joint ownership of
the individual against whom tax is enforced and other persons shall only be
distrained if the individual does not have privately owned assets or the value
of his/her privately owned assets are not sufficient to cover the tax debt. If
there is a dispute over the assets under joint ownership, they shall still be
distrained and the joint owners will be informed of their right to file
lawsuits. The tax authority shall inform the joint owners of the time and
location of distraint. If a lawsuit is not filed within 03 months from the date
of distraint, the distrained assets will be sold at auction in accordance with
auction laws.
7. Distraint record
a) The distraining process shall be
recorded in writing. The distraint record shall specify the time and location of
distraint; full name, position of the presiding official; the representative of
the organization or the individual whose assets are distrained or their legal
representatives; the witnesses; the representative of the local government (or
employer of the individual whose assets are distrained); name, condition,
description of each asset.
b) The distraint record shall bear
the signatures of the presiding official; the representative of the
organization or the individual whose assets are distrained or their legal
representatives; the witnesses; the representative of the local government (or
employer of the individual whose assets are distrained). If any of them is not
present or refuses to sign the record, specify and explain.
c) The record shall be made into 02
copies, 01 of which shall be held by the authority that issues the enforcement
decision, the other by the individual or representative of the organization
whose assets are distrained.
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a) The presiding official shall
assign the preservation of distrained assets to one of the following entities:
a.1) The asset owner, his/her
family, manager or user of the assets.
a.2) One of the joint owners if the
assets are under joint ownership.
a.3) A capable organization or
individual.
b) If the distrained assets are
jewelry or foreign currencies, they shall be kept by State Treasury. Distrained
assets that are industrial explosive materials, combat gears, items of
historical or cultural value, national treasures, relics, rare and valuable
forest products shall be put under management of relevant authorities.
c) When transferring distrained
assets, the presiding official shall prepare a record specifying: the date of
transfer, full name of the person in charge; representative or the organization
or individual whose assets are distrained, the transferee, the witness;
quantity and condition of the assets; rights and obligations of the transferee.
The record shall bear signatures of
the presiding official, the transferee, the representative of the organization
or the individual whose assets are distrained and the witness. If any of them
is not present or refuses to sign the record, specify and explain.
Each copy of the record shall
be given to the asset manager, representative of the organization or the
individual whose assets are distrained, the witness and the presiding official.
d) The asset manager shall have the
reasonable costs of asset preservation covered, except the persons specified in
Point a Clause 8 of this Article.
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9. Valuation of distrained assets
a) Distrained assets shall be
valued at the premises of the organization or house of the individual whose
assets are distrained or the place where the assets are kept (unless a
valuation council has to be established).
b) Distrained assets shall be
valued under an agreement between the person in charge and the organization or
individual whose assets are distrained (and joint owners, if any). Such an
agreement shall be reached within 05 working days from the day on which the
assets are distrained. If the distrained assets are worth under 1.000.000 VND
or perishable or the parties cannot reach an agreement, they shall be valued by
the enforcement decision issuer.
c) If the distrained assets are
worth at least 1.000.000 VND, hard to be valued or the parties cannot reach an
agreement, within 15 days from the day on which the assets are distrained, the
enforcement decision issuer shall request the competent authority to establish
a valuation council whose chairperson is the enforcement decision issuer and
members are representatives of finance authorities and relevant authorities.
Distrained assets shall be valued
by the valuation council within 07 working days from its establishment date.
The individual and representative of the organization whose assets are
distrained may comment on the valuation process but the final decision will be
given by the council.
Assets shall be valued according to
their market prices applicable at valuation time. For assets whose pricing is
under management of the State, the prices imposed by the State shall apply.
d) A valuation record shall be
prepared which specifies the time and location of valuation, valuers, names and
values of assets, signatures of the valuers and the asset owner.
10. Authority to establish the
valuation council
a) Presidents of People’s
Committees of districts shall establish valuation councils serving enforcement
by district-level and commune-level authorities and Directors of Sub-department
of Customs.
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C) The establishment of valuation
councils at central authorities shall be decided by the supervisory Minister
after reaching a consensus with the Minister of Finance, relevant Ministries
and central authorities.
11. Duties of valuation council
a) Propose the organization and
agenda of meetings of the council.
b) Prepare necessary documents for
the valuation.
c) Carry out the valuation.
d) Prepare the valuation record.
12. Transfer of distrained assets
for sale at auction.
a) Within 30 days after the
distraint decision is issued, the presiding official shall sign auction
contracts with lawfully established auctioneering organizations to sell the
assets at auction.
b) The transfer of distrained
assets to the auctioneering organization shall be recorded in writing. The
record shall specify the date of transfer; names and signatures of the
transferor and the transferee; quantity and condition of the assets.
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d) Distrained assets shall be sold
at auction following procedures prescribed by auction laws.
dd) Joint owners shall be given
priority when assets under joint ownership are sold at auction.
e) In case the revenue from sale of
assets at auction exceeds the amount payable plus enforcement cost, the
enforcing authority shall return the excess amount to the taxpayer within days
from the auction date.
13. Asset ownership transfer
a) Buyers of distrained assets
shall have their ownership of the assets recognized and protected by law.
b) Competent authorities shall
carry out procedures for transfer of ownership to the buyer as prescribed by
law.
c) Ownership transfer documents
include:
c.1) Copy of the decision on
enforcement by distraining assets and selling distrained assets at auction.
c.2) The auction record.
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14. Handling the revenue from sale
of distrained assets
The enforcing authority shall:
a) Pay the tax debt under the enforcement
decision.
In case customs procedures for
imports were not completed, the customs authority shall extract the tax amount
payable from the revenue unless the goods are under state ownership.
b) Pay the costs of enforcement to
the enforcing organization.
c) Return to the taxpayer amount
that remains (if any) after tax debt and enforcement costs are fully paid.
15. Enforcement costs:
a) Enforcement costs include:
a.1) Payment for mobilization of
participants in the enforcement.
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a.3) Costs of dismantlement and
transport of assets.
a.4) Cost of storage or
preservation of distrained assets.
a.5) Other costs incurred in
reality (if any).
b) The enforcement decision issuer
may use state budget pay the enforcement costs, which will be reimbursed by the
taxpayer against whom tax is enforced. If the taxpayer does not voluntarily
reimburse these costs, the enforcement decision issuer may implement the tax
enforcement measures specified in Clause 1 Article 125 of the Law on Tax
Administration.
16. In case there is information
that another enforcement measure is more effective or practical while one
enforcement measure is being implemented, the former may be implemented.
Article 36.
Enforcement by collecting the taxpayer’s money and other assets being held by
other third parties
1. Enforcement subjects
This enforcement measure shall be
implemented when the following conditions are fully satisfied:
a) The tax authority is not able to
implement the enforcement measures specified in a, b, c, d, dd Clause 1
Article 125 of the Law on Tax Administration cannot be implemented, tax is not
fully collected after these measures are implemented, or in the cases specified
in Clause 3 Article 125 of the Law on Tax Administration.
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Tax decisions include: decision on
imposition of administrative penalties for tax offences; tax liability
imposition notices and decisions; tax debt notices; refund disgorgement
decisions; extension decisions; permissions for payment by instalments;
decisions on invalidation of tax debt freezing decision; decisions on
implementation of remedial measures in accordance with tax administration laws;
decision on payment of damages; other administrative tax decisions prescribed
by law.
2. Verifying information about the
third party holding the taxpayers’ money or assets
a) The tax authority shall send the
third party a written request for information about the taxpayer’s money or
assets being held by the third party or debt owed by the third party to the
taxpayer. If such information cannot be provided, the third party shall send a
written explanation to the tax authority within 05 working days from the day on
which the tax authority’s request is received.
b) On the basis of the information
provided by the third party, the tax authority shall issue the decision on
enforcement by collection of the taxpayer’s money/assets being held by the this
party.
3. Enforcement decision
a) The enforcement decision shall
be prepared according to Form No. 06/CC in Appendix III hereof. The decision
shall specify: the taxpayer’s name, address and TIN; reasons for enforcement;
amount payable; name and address of the third party; name, address number of
the state budget payment account at the State Treasury; method for transfer of
money to the State Treasury.
Heads of tax authorities, Director
of Post-clearance Inspection Department, Director of the Smuggling
Investigation and Prevention Department of General Department of Customs,
Presidents of the People’s Committees of provinces and districts have the power
to issue decisions on enforcement of the tax decisions they issued or authorize
their deputies to issues such enforcement decisions; do not have the power to
carry out the enforcement. If the head is not present, a deputy may be
authorized by the head to consider issuing the enforcement decision. The
authorization letter shall be prepared according to Form No. 09/CC in Appendix
III hereof. The authorized deputy shall be responsible to the head and the law
for his/her decision, and must not authorize this task to any other person.
b) The enforcement decision shall
be sent to the taxpayer, the third party; the People’s Committee of the
commune, supervisory tax authority of the area where the third party resides or
is located or the employer of the third party. The decision shall also be
posted on the website tax authorities.
b.1) The enforcement decision may
be sent electronically is possible, otherwise it shall be sent by express mail
or delivered in person.
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b.3) It will be considered that the
enforcement decision that is sent by express mail has been delivered after 10
days if is returned for the third time because the taxpayer refuses to receive
it, it has been publicly posted at the taxpayer’s premises, or there are
grounds for presuming that the taxpayer avoids receiving the enforcement
decision.
c) The enforcement decision ceases
to be effective from the day on which the taxpayer fully pays the tax debt to
state budget or the tax authority issues a decision for tax debt payment in
instalment, tax deferral, late payment interest exemption or late payment
interest cancellation. The tax authority shall issue a decision on invalidation
of the enforcement decision according to Form No. 08/CC in Appendix III hereof.
4. Rules for collection of the
taxpayer’s money/assets being held by the third party
a) The third party that owes a due
debt to the taxpayer or is holding the taxpayer’s money/assets shall pay the
tax debt on behalf of the taxpayer.
b) In case the taxpayer’s
money/assets being held by the third party are subjects of secured transactions
or bankruptcy, their collection shall be carried out as prescribed by law.
c) The amount paid by the third
party to state budget on behalf of the taxpayer will be deducted from the third
party’s debt to the taxpayer. After money is paid by the third party to state
budget on behalf of the taxpayer, the enforcing authority shall inform the
taxpayer and relevant authorities.
5. Responsibilities of the third
party:
a) Provide the tax authority with
information about the debt, money or assets being held, due date of the debt,
type, quantity and condition of the assets.
b) When receiving the written
request for verification from the tax authority, the third party must not
transfer the money/assets to the taxpayer until money is paid to state budget
or assets are transferred to the tax authority for sale at auction.
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d) The third party shall pay the
tax debt on behalf of the taxpayer within 15 days from the day on which the
enforcement decision is received. In case the third party owes a debt to the
taxpayer, the debt shall be paid within the date it is due. Otherwise, the
enforcement measures shall be implemented against the third party in accordance
with Clause 1 Article 125 of the Law on Tax Administration.
6. Responsibilities of supervisory
tax authority of third parties in different areas:
a) If the residence or business
location of the taxpayer and those of the third party are located in the same
province but different districts, the Provincial Taxation Department and
Customs Department shall request instruct inferior tax authorities to cooperate
in the tax enforcement.
a) If the residence or business
location of the taxpayer and those of the third party are located in different
provinces, the tax authority shall send the enforcement decision to the
supervisory tax authority of the third party for cooperation. In case the third
party fails to pay tax debt on behalf of the taxpayer, the supervisory tax
authority of the third party shall implement the enforcement measures as
requested by the supervisory tax authority of the taxpayer in accordance with
Clause 1 Article 125 of the Law on Tax Administration.
7. In case there is information
that another enforcement measure is more effective or practical while one
enforcement measure is being implemented, the former may be implemented.
Article 37.
Enforcement by revocation of the certificate of enterprise registration,
certificate of business registration, certificate of cooperative registration,
certificate of investment registration, establishment and operation license or
practicing certificate (hereinafter referred to as “certificate of business
registration”)
1. Enforcement subjects
a) This enforcement measure when
the enforcement measures specified in Points a, b, c, d, dd, e Clause 1 Article
125 of the Law on Tax Administration cannot be implemented, tax is not fully
collected after these measures are implemented, or in the cases specified in
Clause 3 Article 125 of the Law on Tax Administration
b) The implementation of this
enforcement measure must be announced on the website of tax authorities or
customs authorities or the media.
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The tax authority shall verify
information about the taxpayer against whom tax is enforced through taxpayer
database at the tax authority or the issuing authority of the certificate of
business registration. The verified information is the basis for issuing the
revocation request.
3. Revocation request
a) The revocation request shall be
issued according to Form No. 07/CC in Appendix III hereof and contain the
following information: the issuing authority; name, TIN, registered address of
the taxpayer against whom tax is enforced; number and issuance date of the
certificate that needs revoking); reasons for revocation; proposed time of
revocation.
b) The revocation request shall be
sent to the taxpayer and the issuing authority within 03 working days from the
day on which information is verified. The tax authority may implement other
appropriate enforcement measures pending the response of the issuing authority.
4. Responsibilities of the issuing
authority:
a) Within 10 days from the receipt
of the revocation request, the issuing authority shall revoke the certificate
of business registration following the established procedures or inform the tax
authority of the reasons for not revoking.
b) If the certificate of business
registration is not revoked, the tax authority shall keep monitoring this debt
and implement the previous enforcement measures.
5. Within the time limit specified
by enterprise registration laws, if the taxpayer fully pays the tax debt or the
tax authority has issued a decision on instalment, deferral or exemption of
late payment interest and the taxpayer submits a written request for
restoration of the enterprise’s legal status, the tax authority shall prepare
and submit a written request for restoration of the enterprise’s legal status
to a competent authority.
a) The written request for
restoration of the enterprise’s legal status shall contain the following
information: name of the requesting tax authority; the receiving authority;
name, TIN, registered address of the taxpayer against whom tax is enforced;
reasons for restoration of the enterprise’s legal status.
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Chapter VIII
MISCELLANEOUS ISSUES
Article 38.
Prioritized enterprises
Prioritized enterprises are
prescribed by the Law on Customs, relevant legislative documents and this
Decree. To be specific:
1. Priorities include: tax refund
before inspection, tax payment for customs declarations granted customs
clearance in the month by the 10th of the next month according to
Clause 2 Article 9 of the Law on Export and Import Duties.
2. Mutual recognition agreement on
prioritized enterprises
a) The Minister of Finance shall
sign the mutual recognition agreement on prioritized enterprises in accordance
with regulations of law on conclusion and implementation of international
agreements.
b) Prioritized enterprises of other
countries that enter the mutual recognition agreements on prioritized
enterprises with Vietnam will be given customs-related and tax-related priorities
under the agreements. The list of prioritized enterprises shall be included in
the agreement.
3. Management of prioritized
enterprises
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b) Prioritized enterprises shall
monitor and manage the entire process of using imported raw materials and
supplies, export and import of goods; have a computer network connected to
customs authorities to provide data and documents periodically (not more than
05 years from the day on which the customs declaration is registered) about
exports and imports for customs authorities; prove the accuracy and adequacy of
the information provided for customs authorities.
Article 39.
Authorizing collection of tax and other amounts
1. Cases in which collection is
authorized:
a) The tax authority authorizes
another authority to collect taxes and other amounts from individuals,
households and household businesses.
b) Other cases decided by the
Minister of Finance.
2. Rules for authorizing collection
a) In consideration of the request
of the Provincial Taxation Department or Customs Department, the Director of
the General Department of Taxation or the Director of the General Department of
Customs shall issue the decision on collection authorization with the following
mandatory information: scope of collection, taxes and other amounts to be
collected, allocated funding.
b) The authorized collection shall
be carried out under an authorization contract or contract annex (if any)
between the tax authority and the authorized party, except for the cases in
which such a contract is not required by the Minister of Finance. In case more
than one Customs Department is authorized, the Director of the General
Department of Customs shall sign an authorization contract with the head of the
authorized organization.
c) The tax authority and the
authorized party shall have an interconnected computer network in order
to send and receive electronic data in accordance with regulations of law on
electronic tax transactions. The Ministry of Finance shall provide guidance on
transmission of data between tax authorities and authorized parties.
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The collection authorization
contract shall be prepared according to Form No. 01/UNT in Appendix III hereof
and contain the following information:
a) The taxes and other amounts to
be collected;
b) Scope of collection;
c) Entitlements and
responsibilities of the tax authority and the authorized party;
d) Contract execution reporting;
dd) Regulations on registration,
issuance, use, management of receipts; reporting thereof;
e) Contract duration;
g) Allocated funding.
4. Contract finalization record
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a) Collected taxes and other
amounts;
b) Use of receipts;
c) Use of allocated funding.
5. Responsibilities of the
authorized party
a) Assigned qualified employees to
execute the contract. Do not re-authorize any third party to execute the
contract. Prepare a contract finalization record when the contract expires or
is terminated when either party violates the contract.
b) Send notices of payment of taxes
and other amounts; decision on tax arrears collection and fine imposition; notices
of tax debt, fine and late payment interest and urge the taxpayer to pay these
amounts. Tax notices to the taxpayer within 05 days from the day on which they
are received from the tax authority. Notices of tax debt, fine and late payment
interest shall be sent to the taxpayer within 10 working days from the day on
which they are received from the tax authority.
c) Organize the collection of taxes
and other amounts; issue receipts to the taxpayer; manage and use receipts as
per regulations.
c.1) The use of receipts issued by
the tax authority must be approved by the tax authority.
c.2) If the receipts are issued by
the authorized party, they must be registered and reported to the tax
authority.
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d.1) The authorized party shall be
issued with a TIN to transfer the collected taxes and other amounts to state
budget in accordance with the authorization contract.
d.2) The authorized party shall
fully and punctually transfer the collected taxes and other amounts to state
budget at State Treasury or a commercial bank where the State Treasury’s
account is opened. The amount transferred shall be the total amount on the
receipts.
d.3) When transferring money to the
State Treasury or a commercial bank where the State Treasury’s account is
opened, the authorized party shall prepare a statement and order for payment to
state budget. State Treasury shall transfer these documents to the tax
authority.
d.4) The authorized party shall
transfer taxes and other amounts collected in a working day to state budget
within the same day. Amounts that are collected after 4 pm must be transferred
before 10 am of the next working day. Amounts that are collected during a
public holiday shall be transferred within the next working days. In remote
areas where travel is difficult, the Director of Taxation Department or
Customs Department may extend the deadline for up to 05 more days.
dd) Reporting collected taxes and
other amounts
dd.1) Reporting collected amounts:
By the 5th of the next
month, the authorized party shall prepare a statement of taxes and other
amounts collected in the previous month according to Form No. 03/UNT in
Appendix III hereof and send it to the tax authority. The tax authority shall
compare information in the documents sent by the authorized party and
information provided by State Treasury.
By the 15th of the next
quarter, the tax authority shall prepare a report on state budget collection
through authorized parties according to Form No. 04/UNT in Appendix III hereof.
đ.2) Reporting use of receipts
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Late submission of the report on
use of receipts, late transfer of collected taxes and other amounts to state
budget; collecting taxes and other amounts without issuance of receipts are
considered tax appropriation and shall be dealt with in accordance with
applicable law.
e) Provide information for and
cooperate with tax authorities in verifying the cases of change of taxpayers,
establishment of new businesses or change of business lines in their area.
6. Responsibilities of tax
authorities:
a) Announce the cases of authorized
collection, authorized parties; taxes and other amounts to be collected by
authorized parties.
b) Issue notices of taxes and other
amounts; notices of tax debt, fine and late payment interest and other
documents (if any) and provide them for the authorized parties. Notices of
taxes and other amounts shall be provided for the authorized party at least 10
days before the payment deadline. Notices of tax debt, fine and late payment interest
shall be provided for the authorized party as soon as they are issued by the
tax authority.
c) If the authorized party uses
receipts issued by the tax authority, the tax authority shall provide adequate
receipts for the authorized party and instruct the authorize party to use them
properly.
d) Pay the collection costs under
the authorization contract.
dd) Inspect the collection of taxes
and other amounts and use of receipts by the authorized party.
7. g) Allocated funding.
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b) The funding shall be used for
intended purposes within the contractual area and transferred to the authorized
party’s bank account. Do not use cash to pay collection costs. The tax
authority shall reimburse the authorized party for the collection costs in accordance
with the authorization contract.
Article 40.
Purchase of information, documents and data serving tax administration
1. Tax authorities may purchase
information, documents and data serving tax administration from Vietnamese and
overseas organizations and individuals that tax authorities or other
authorities do not have or provide, or when available information,
documents and data are not sufficient.
2. Purchases of information,
documents and data serving tax administration can be done regularly and whenever
necessary. To be specific:
a) Regular purchases of commercial
data serving tax administration of major enterprises, small and medium
enterprises, household businesses and individuals; advance pricing agreement;
tax administration of enterprises having related-party transactions and other
tax administration activities of tax authorities.
b) Purchases information, documents
and data that are necessary during tax imposition, inspection and other tax
administration activities.
c) Purchases of information serving
determination of origin, value, standard and quality of imports; legitimacy of
documents and transactions relevant to exports and imports; verification of
customs offences.
3. The funding for purchase of
information and documents serving tax administration shall be provided by state
budget for tax authorities. Heads of tax authorities shall decide the purchase
of information and documents serving tax administration and imposition of
penalties for tax offences and customs offences in accordance with the Law on
State Budget. Purchase contracts shall be directly signed with their providers.
The Ministry of Finance shall provide guidance on the use and management of
this funding.
4. Tax authorities shall use the
purchased information, documents and data for intended purposes.
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Article 41.
Application of advance pricing agreement to enterprises having related-party
transactions
1. Taxpayers that pay corporate
income tax by declaration and have related-party transactions may propose
application of advance pricing agreement (APA).
2. The application of APA shall
comply with Clause 6 Article 42 of the Law on Tax Administration.
3. The taxpayer that wishes to
apply APA shall submit application form No. 02/APA-CT in Appendix III hereof
and other documents to General Department of Taxation.
In case of bilateral or
multilateral APA, submit Form No. 03/APA-MAP in Appendix III hereof.
The taxpayer may consult with
General Department of Taxation before submitting the application by sending
Form No. 01/APA-TV in Appendix III hereof to General Department of Taxation.
4. General Department of Taxation
shall receive the application, examine the documents, discuss and negotiate
with the taxpayer (in case of unilateral APA) or the tax authority of the other
party and the taxpayer (in case of bilateral or multilateral APA).
5. On the basis of the negotiation
result, General Department of Taxation shall draft the APA and submit it to the
Ministry of Finance for approval.
For bilateral and multilateral APAs
participated in by foreign tax authorities, the Ministry of Finance shall
consult with the Ministry of Foreign Affairs, the Ministry of Justice,
relevant authorities, the Government and the Prime Minister about
conclusion of the APA in accordance with regulations of law on conclusion of
international agreements.
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a) Names and addresses of the
related parties that participate in the APA;
b) Description of the related-party
transactions regulated by the APA;
c) The method for comparing and
determining values of related-party transactions as the basis for tax
calculation; method for determination and calculation of prices, rate of return
advertisement the basis for determination of taxable values relevant to the
related-party transactions to which APA is applied (including standard
independent transaction value if appropriate);
d) Important presumptions that may
have material considerable impacts on the implementation of the APA (including
analyses and forecasts);
dd) Regulations on responsibilities
and obligations of taxpayers;
e) Regulations on responsibilities
and obligations of tax authorities;
g) Effect;
h) Other regulations that are
conformable with regulations of law on fulfillment of tax obligations relevant
to the APA;
i) Appendices (if any).
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The taxpayer that applies an APA
shall declare taxable prices annually during the effective period of the APA
according to Form No. 04/APA-BC in Appendix III hereof and enclose the report
with supporting documents and the corporate income tax finalization dossier.
If events that have material
impacts on the continuous implementation of an APA occur during its
implementation or affect the taxpayer’s business operation and tax declaration,
the taxpayer shall submit an ad hoc report to the tax authority within 30 days
from the day on which such an event occurs.
8. Extension of APA
a) The taxpayer that wishes to have
the APA extended shall submit an extension application to the tax authority at
least 06 months before it expires. The extension application shall be processed
following the same procedures for processing an APA application.
b) The APA may be extended if the
following conditions are fully satisfied: There are no material changes to the
related-party transactions and related parties; there are no material changes
to important presumptions; the range of values of standard independent
transactions or rate of return that are the basis for comparability analysis is
stable during the extended period.
9. Revising the APA
a) An APA shall be revised in
consideration of the taxpayer’s or the tax authority’s request.
An APA shall be revised in the
following cases: There are changes to important presumptions due to objective
reasons; changes in law affect the APA; revisions are requested by the other
party’s tax authority and are accepted by the Ministry of Finance; other cases.
b) Requests for revising an APA
shall be processed following the same procedures for processing an APA
application.
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a) The APA may be cancelled in the
following cases: the taxpayer or any of the related parties fails to comply
with the terms and conditions of the APA; there is a material error in the APA
application, annual or ad hoc APA report; the taxpayer fails to provide
adequate information and documents in the annual or ad hoc APA reports as
requested by the tax authority; the taxpayer and tax authority fails to reach a
consensus on revisions to the APA; cancellation of the APA is requested by the
other party's tax authority and accepted by the Ministry of Finance; the
taxpayer submits a request for cancellation of the APA and provides reasonable
explanation.
b) In case the APA is cancelled,
General Department of Taxation shall issue a notice of APA cancellation. The
notice shall specify the reasons for cancellation and cancellation date. The
taxpayer shall fulfill tax obligations mentioned in the cancelled APA in
accordance with applicable regulations on tax administration of enterprises
having related-party transactions from the cancellation date.
11. APA revocation
a) The APA may be revoked in the
following cases: the taxpayer deliberately provides false or information or
commits fraud in application of THE APA; revocation of the APA is requested by
the other party's tax authority and accepted by the Ministry of Finance.
b) In case the APA is cancelled,
General Department of Taxation shall issue a notice of APA revocation. The
notice shall specify the reasons for revocation and revocation date. The
taxpayer shall fulfill tax obligations mentioned in the revoked APA in
accordance with applicable regulations on tax administration of enterprises
having related-party transactions from the revocation date.
12. The Ministry of Finance shall
provide detailed guidance on application of APAs to enterprises having
related-party transactions
Chapter IX
IMPLEMENTATION CLAUSES
Article
42. Effect
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2. The following regulations cease
to be effective from the day on which this Decree takes effect, except
provisions of Article 43 of this Decree:
a) The Government’s Decree No.
83/2013/ND-CP dated July 22, 2013 elaborating the Law on Tax Administration and
the Law on amendments to the Law on Tax Administration;
b) Article 4 of the Government’s
Decree No. 91/2014/ND-CP dated October 01, 2014 amending some Articles of tax
Decrees;
c) Clause 1 to 11 Article 5 of the
Government’s Decree No. 12/2015/ND-CP dated February 12, 2015 elaborating the
Law on amendments to tax Laws and tax Decrees;
d) Article 3 and Article 4 of the
Government’s Decree No. 100/2016/ND-CP dated July 01, 2016 elaborating the Law
on amendments to the Law on Value-added Tax, the Law on Excise Duty and the Law
on Tax administration;
dd) Clause 1, Clause 2, Clause 3
and Clause 4 Article 5 of the Government’s Decree No. 139/2016/ND-CP. Clause 3
and Clause 4 Article 1 of the Government’s Decree No. 22/2020/ND-CP, which
amends the Government’s Decree No. 139/2016/ND-CP;
e) Clause 3 Article 13a of the
Government’s Decree No. 45/2014/ND-CP, which is amended by Clause 6 Article 2 of
the Government’s Decree No. 123/2017/ND-CP; Clause 3 Article 21 of the
Government’s Decree No. 46/2014/ND-CP, which is amended by Clause 7 Article 3
of the Government’s Decree No. 123/2017/ND-CP on collection of land levy, land
rents and water surface rents;
g) Article 27 and Article 30 of the
Government’s Decree No. 65/2013/ND-CP amending the Law on Personal Income Tax
and the Law on amendments to the Law on Personal Income Tax;
h) Point a and Point b Clause 3
Article 9 of the Government’s Decree No. 67/2019/ND-CP on fees for grant of
right to mineral extraction;
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k) Clause 4 Article 14 of the
Government’s Decree No. 45/2014/ND-CP on collection of land levy;
l) Clause 3 and Clause 4 Article 24
of the Government’s Decree No. 46/2014/ND-CP on collection of land rents and
water surface rents;
m) Article 7 of the Government’s
Decree No. 53/2011/ND-CP elaborating the Law on non-agricultural land use tax;
n) Points a, b, c, d, dd Clause 4
Article 1 of the Government’s Decree No. 20/2019/ND-CP amending the
Government’s Decree No. 140/2016/ND-CP on registration fee;
o) Articles 17 to 53 of the Government’s
Decree No. 129/2013/ND-CP on administrative penalties for tax offences and tax
enforcement;
p) Articles 25 to 69 of the
Government’s Decree No. 127/2013/ND-CP administrative penalties for customs
offences and enforcement of customs decisions; Clause 20 and Clause 21 Article
1 of the Government’s Decree No. 45/2016/ND-CP amending the Government’s Decree
No. 127/2013/ND-CP.
Article 43.
Grandfather clauses
1. The tax amounts that are exempt,
reduced, cancelled or written off before July 01, 2020 shall be handled in
accordance with the Law on Tax Administration No. 78/2006/QH11, which is
amended by the Law No. 21/2012/QH13, the Law No. 71/2014/QH13, the Law No.
106/2016/QH13 and their elaborating documents.
2. Tax debts incurred by June 30,
2020 shall be handled in accordance with the Law on Tax Administration No.
38/2019/QH14 and this Decree, except for the case specified in Clause 1 of this
Article.
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Article 44.
Responsibility for implementation
1. Ministers, Heads of
ministerial-level agencies and Governmental agencies, within their functions
and duty, shall organize the implementation of this Decree.
2. Presidents of the People’s
Committees of provinces shall request local authorities and units to cooperate
in the implementation of this Decree./.
ON BEHALF OF THE GOVERNMENT
PRIME MINISTER
Nguyen Xuan Phuc
APPENDIX II
LIST
OF NOTICES OF TAX AUTHORITIES
(Enclosed with the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020)
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Name
Article,
Chapter
I. PAYMENT NOTICES
Article
13 Chapter II
1. Notices of payment of
personal income tax
04/TB-TKQT-TNCN
Notice of payment personal income
tax on income from inheritance, gift
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Notice of payment personal income
tax on income from real estate transfer
2. Notice of payment of taxes
and other amounts payable by household businesses and individual businesses
01/TB-CNKD
Notices of payment of taxes and
other amounts payable by household businesses and individual businesses
3. Notices of payment of
registration fee
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Notices of payment of
registration fee on real estate
02/TB-LPTB
Notices of payment of
registration fee on assets other than real estate
4. Notices of payment of
land-related amounts
4.1. Payment notices
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Notices of payment of
non-agricultural land use tax
01/TB-SDDNN
Notices of payment of
agricultural land use tax
01/TB-TMDN
Notice of payment of annual land
rent/water surface rent
02/TB-TMDN
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01/TB-TSDD
Notices of payment of land levy
4.2. Other notices
02/TB-TSDD
Notice of payment of land levy on
credit
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01/TB-CQKTKS
Notice of payment of fee for
grant of rights to mineral extraction
01/TB-CQKTTNN
Notice of payment of fee for
grant of rights to water resources extraction
01/TB-TSDKVB
Notices of payment of fee for sea
area usage
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6. Notices of payment of tax
and other amounts on exports and imports
Clause
10 Article 13, Article 17
01/TBXNK
Notice of payment of tax and
other amounts on exports and imports
II. Requests for provision of
information and documents by taxpayers, relevant organizations and
individuals
01/CCTT-DDTCQ
Request for provision of
information serving determination of <land-related financial obligations,
fees for grant of rights to mineral extraction/rights to water resources
extraction/rights to sea area usage>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Request for provision of
information serving determination of <land levy payable without
decision/contract><personal income tax on real estate
transfer><personal income tax on receipt of real estate
inheritance/gift of ...>
01/TB-BSTT-NNT
Taxpayer’s supplementation notice
Form
No. 04/TB-TKQT-TNCN
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<Location,
date>
NOTICE
OF PAYMENT PERSONAL INCOME TAX
ON INCOME FROM INHERITANCE/GIFT
(except real estate)
□
First notice □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Personal
Income Tax and its guiding documents;
<For first notice: According
to personal income tax declaration dated ........ prepared by the taxpayer>
<For supplementary notice:
According to document No. .... dated ... of <name of receiving authority>
or the taxpayer’s supplementary declaration>
... <Name of tax
authority> issues this notice of personal income:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
……………………………………………………………..
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………………….
II. Information about assets
received as inheritance/gift
1. Securities
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Stakes
3. Assets of which right to
ownership or enjoyment has to be registered
III. TAX CALCULATED BY TAX
AUTHORITY
1. Value of assets:
….………………………………………….
2. Personal income tax payable:
……………………………………. VND
(In words:
………………………………………………………………………….)
3. Payment deadline: 30 days from
the issuance date of this notice.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Name of taxpayer:
.............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay tax on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the tax payable.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: This notice
is not required If the individual is eligible for tax remission under Double
Taxation Agreement.
Information written between <
> shall be specified by the tax authority.
Form
No. 03/TB-BDS-TNCN
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.:
………../TB-CT (CCT)
<Location,
date>
NOTICE
OF PAYMENT OF PERSONAL INCOME TAX
ON TRANSFER OF REAL ESTATE, RECEIPT OF REAL ESTATE AS INHERITANCE/GIFT
□
First notice □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Personal
Income Tax and its guiding documents;
<For first notice: According
to document No. .... dated ... of <name of the authority that receives
application for registration and certification of land use right and ownership
of property on land> or the taxpayer’s personal income tax declaration>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
... <Name of tax
authority> issues this notice of personal income:
I. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
II. INFORMATION ABOUT LAND AND
PROPERTY ON LAND
1. Land:
1.1. Land plot No.: ………; Map No. :
………
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.2.1. Number: ……. Building: ………
Alley: ……… Street:……….
Neighborhood/village:
………………………………………………………………………
1.2.2. Commune:
…………………………………………………………………
1.2.3. District..
……………………………………………………………….
1.2.4. Province/city
……………………………………………………………..
1.3. Type, location according to
land price schedule:
1.3.1. Road/segment/area:
…………………………………………….
1.3.2. Type, position of land plot
(1,2,3,4...):
+ Type 1: ……………… Position 1: ………………..
Area …………… m2
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
+ Type 2: ……………… Position 1:
……………….. Area …………… m2
+ Type 2: ……………… Position 2:
……………….. Area …………… m2
1.4. Land coefficient (if any):
………………………………………………………….
2. Housing and property on land
2.1. Housing:
2.1.1. Type: ………..; Class:
…………………………………..
2.1.1.1 Detached housing:
+ Type 1:......... Class: ……..
Floor area: ………………..m2
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1.1.2. Apartment building:
Investor: ………… Address: ………………
Construction
area:…………………………………………………………… m2
Floor
area:............................................................................
m2
Common area:………. m2.
Private area: …………… m2
Structure: ……………… Levels above
ground: …………….. Levels below ground:……………
2.1.2. Completion year:
………………………………………………………….
2.2. Construction work
2.2.1. Investor: ………… Address:
………………
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.2.3. Floor area:
………………………………………………. m2
2.2.4. Distribution coefficient (if
any): ………………………………………………………….
3. Other real estate on land
Type of real estate:
................................................................
4. Values of real estate at prices
imposed by the People’s Committee:
4.1. Value of land
Type
Position
Area
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Distribution
coefficient (if any)
Value
[4.1.1]
[4.1.2]
[4.1.3]
[4.1.4]
[4.1.5]
[4.1.6]
= [4.1.3] x [4.1.4] x [4.1.5]
Type 1
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
[4.1.7]
4.2. Value of housing and property
on land:
4.2.1. Housing:
Type
Class
Floor
area
Unit
price imposed by the People’s Committee
Remaining
ratio
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[4.2.1.1]
[4.2.1.2]
[4.2.1.3]
[4.2.1.4]
[4.2.1.5]
[4.2.1.6]
= [4.2.1.3] x [4.2.1.4] x [4.2.1.5]
.....
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
[4.2.1.7]
4.2.2. Construction work
Floor
area
Unit
price imposed by the People’s Committee
Value
[4.2.2.1]
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[4.2.2.3]
= [4.2.2.1] x [4.2.2.2]
Total
[4.2.2.4]
4.2.3. Other real estate on land
whose value is imposed by the People’s Committee: ……………………………………………….
4.2.4. Total value of real estate
transferred; received as inheritance/gift at prices imposed by the People’s
Committee: ([4.2.4] = [4.2.1] + [4.2.2] + [4.2.3] + [4.1.6]) ………………..
4.2.5. Total actual value of real
estate transferred: …………………
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Total taxable value of real
estate transferred
1.1. In case values of housing and
land are declared separately:
Type
of real estate
Actual
value of real estate
Value
of real estate at prices imposed by the People’s Committee:
Taxable
value of real estate
[1.1.1]
[1.1.2]
[1.1.3]
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Land
Housing
Construction work
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Other real estate
Total taxable value of real
estate
[1.1.5]
1.2. In case values of housing and
land are not declared separately:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Total value of real estate at
prices imposed by the People’s Committee: [1.2.2]
- Total taxable value of real
estate: [1.2.3] ……………….
1.3. In case tax liability is
imposed by the tax authority:
Total taxable value of real estate:
………………………….
2. Total income eligible for tax
remission according to Article 4 and Article 5 of the Law on Personal Income
Tax:
No.
Full
name
TIN
Ownership
ratio (%)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Reasons
for remission
[2.1]
[2.2]
[2.3]
[2.4]
The
real estate is the individual’s only house or homestead land
Other
reasons
1
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
□
2
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
□
…
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[2.5]
3. Personal income tax payable:
3.1. Personal income tax incurred
([1.1.5] x 2%) ……… VND, or ([1.2.3]x 2%) ...……. VND, or ([1.3] x 2%) ………. VND
3.2. Personal income tax eligible
for remission: ([2.5] x 2%): ……… VND
3.3. Personal income tax payable:
([3.3] = ([3.1] - [3.2]): ………VND
4. Tax on real estate received as
inheritance/gift:
Personal income tax payable =
([5.2.4]-[2.5]-10.000.000) x 10% = ……….. VND.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Tax amounts payable by joint
owners (if any):
Unit:
VND
No.
Full
name
TIN
Ownership
ratio (%)
Tax
reduced/exempt
Tax
payable
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
[5.2]
[5.3]
[5.4]
[5.5]
1
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
…
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
[5.6]
[5.7]
[5.8]
6. Payment deadline: 30 days from
the issuance date of this notice.
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Name of taxpayer:
.............................................................................................
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay tax on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the tax payable.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority
Form
No. 01/TB-CNKD
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
……../TB-CCT
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NOTICE
OF PAYMENT
OF TAXES, FEES, CHARGES AND OTHER AMOUNTS
□
First notice □ Supplementary notice
□ Household business, individual
business paying presumptive tax;
□ Household business, individual
business paying flat tax;
□ Property lessor.
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Fees and
Charges and its guiding documents;
According to the taxpayer’s tax
declaration dossier and documents of Tax Advisory Council of the commune.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
I. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email: …………………………………
II. TAXPAYER’S ELIGIBILITY FOR
EXEMPTION OF TAXES, FEES, CHARGES AND OTHER AMOUNTS:
1. The taxpayer is eligible for VAT
and personal income tax exemption : □
2. The taxpayer is eligible for
licensing fee exemption: □
III. FEE CALCULATED BY TAX AUTHORITY
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Total presumptive tax payable in
<year> is ……………………………………………….. VND.
Details:
Unit:
VND
Content
VAT
Personal
income tax
Excise
tax
Resource
royalty
Environment
protection tax
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Sub-section title:
Sub-section code:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
January
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
February
March
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
April
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
May
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
July
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
August
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
September
October
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
November
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
December
3. Payment deadline:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If the resumption date is in the
first 6 months of the year, licensing fee shall be paid by the 30th
of July of the same year.
If the resumption date is in the
last 6 months of the year, licensing fee shall be paid by the 30th
of January of the next year.
3.2. Presumptive tax and fees
payable by household businesses and individual businesses shall be paid by the
last day of the month. For new businesses, the payment deadline shall be the
last day of the month succeeding the month in which business is inaugurated or
changed.
4. Place of payment:
□ State Treasury: ……………………………
Address: ……………………………….
□ Bank:
.................................... Address: ………………………………
□ Authorized collector: <name of
collector>....... Address: ………………………..
□ Tax authority: ……………… Address:
…………………………….
IV. STATE BUDGET ACCOUNT
INFORMATION
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Name of administrative division:
……………….., Code of administrative division: …………….
7. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay tax on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the tax payable.
If you have any questions or concerns,
please contact <name of tax authority> at <phone number, address>
for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority
Form
No. 01/TB-LPTB
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.:
………../TB-CT(CCT)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NOTICES
OF PAYMENT
OF REGISTRATION FEE ON REAL ESTATE
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Fees and
Charges and its guiding documents;
According to document No. ....
dated ... of <name of the authority that receives application for
registration and certification of land use right and ownership of property on
land> or the fee payer dossier>
... <Name of tax
authority> issues this notice of registration fee on real estate:
I. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………………….
II. INFORMATION ABOUT LAND AND
PROPERTY ON LAND
1. Land:
1.1. Land plot No.: ………; Map No. :
………
1.2. Address:
1.2.1. Number: ……. Building: ………
Alley: ………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.2.2. Commune:
…………………………………………………………………
1.2.3. District..
……………………………………………………………….
1.2.4. Province/city
……………………………………………………………..
1.3. Type of land:
……………………………………………………………………….
1.4. Location according to land
price schedule:
1.4.1. Road/segment/area:
…………………………………………….
1.4.2. Position of land plot
(1,2,3,4...): ……………………………………………
1.5. Land plot area (m2):
………………………………………………………
1.6. Unit price on which
registration fee is charged (VND/m2): ………………………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1. Type: ……………..
Class:.............. Sub-class: ……………………
2.2. Percentage (%) of remaining
quality of the house: …………………………………….
2.3. Construction area:
……………………………………………………… m2
2.4. Floor area: ……………………………………………….
m2
2.5. Price per m2 on
which registration fee is charged (VND/m2): ………
III. FEE CALCULATED BY TAX
AUTHORITY
1. Total value of real estate on
which registration fee is charged [(1) = (1.1) + (1.2)]: ……. VND
1.1. Land [(1.1 = 1.5 x 1.6)]:
…………………………………………………. VND
1.2. House [(1.2 = 2.2 x 2.4 x
2.5)]: ……………………….…………………. VND
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Registration fee exemption:
3.1. Reasons for exemption:
Pursuant to
…………………………………………………………………………………………
3.2. Exempt amount: ……… VND
4. Remaining registration fee
payable [(4)=(2)-(3.2)]: ………………….. VND
(In words:
………………………………………………………………………….)
5. Payment deadline:
<In case registration fee
cannot be paid on credit: 30 days from the issuance of this notice>.
<In case registration fee can
be paid on credit: The taxpayer may pay registration fee on credit as
prescribed by law>.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Name of taxpayer:
.............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay the registration fee on schedule, the taxpayer shall incur a late payment
interest at 0,03%/day. The late payment interest shall be calculated by the
taxpayer and paid to state budget together with the registration fee payable.
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
... For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 02/TB-LPTB
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<Location,
date>
NOTICES
OF PAYMENT
OF REGISTRATION FEE ON ASSETS OTHER THAN REAL ESTATE
□
First notice □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Fees and
Charges and its guiding documents;
According to the fee payer’s
declaration;
... <Name of tax
authority> issues this notice of registration fee:
I. TAXPAYER’S INFORMATION
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent or lawfully
authorized declarant (if any):
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………………….
II. INFORMATION ABOUT ASSETS
1. Type of asset:
……………………………………………………………………….
2. Brand:
……………………………………………………………………….
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Work capacity/Power:
………………………………………………….
5. Payload:
………………………………………………………………………..
6. Number of seats (including the
driver’s seat): ………………………………
7. Engine number:
………………………………………………………………
8. Chassis number:
………………………………………………………………
9. License plate number:
………………………………………………………
10. Registration number:
…………………………………………………………
III. FEE CALCULATED BY TAX
AUTHORITY
1. Value of assets on which
registration fee is charged: …………………………………… VND
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Registration fee payable = Value
on which registration fee is charged x Fee rate: .............. VND
(In words:
………………………………………………………………………….)
3. Registration fee exemption:
3.1. Reasons for exemption:
Pursuant to
………………………………………………………………………………………..
3.2. Exempt amount:
……………………………………………………. VND
4. Registration fee paid:
………………………………………… VND
(In words:
………………………………………………………………………….)
5. Remaining registration fee
payable [(5)=(2)-(3.2)-(4)]: ……………. VND
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. Payment deadline:
30 days from the issuance date
of this notice.
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Name of taxpayer:
.............................................................................................
2. TIN: …………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
8. Dossier identification number:
……………………………………………
In case the taxpayer fails to
pay the registration fee on schedule, the taxpayer shall incur a late payment
interest at 0,03%/day. The late payment interest shall be calculated by the
taxpayer and paid to state budget together with the registration fee payable.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form
No. 01/TB-SDDPNN
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.:
………../TB-CT(CCT)
<Location,
date>
NOTICE
OF PAYMENT
OF NON-AGRICULTURAL LAND USE TAX
□
First notice □ Notice of second year onwards □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
According to document No. ....
dated ... of <name of the authority that receives application for
registration and certification of land use right and ownership of property on
land> and the taxpayer’s tax declaration dossier>
... <Name of tax
authority> issues this notice of non-agricultural land use tax payable in
<year>:
I. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Name of tax agent (if any):
……………………………………………………………..
5. TIN:
…………………………………………………………………………….
6. Address:
………………………………………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Address of the land plot:
……………………………………………………
2. Position of the taxable land
plot: ……………………………………………
2.1. Type of land (urban homestead
land, rural homestead land, land for business operation):
……………………………………………………………………………………….
2.2. Name of street/area:
…………………………………………………………….
2.3. Road segment/area:
…………………………………………….
2.4. Type of road: …………………… 2.5.
Position/class: …………………………
2.6. Coefficient (road/alley):
…………. 2.7. Land price per m2: ………………………
3. Taxable area:
……………………………………………………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1. Homestead land written on the
certificate: ………………………………
3.1.1.
Area within limit (0,03% tax)
3.1.2.
Area not exceeding 3 times the limit (0,07% tax)
3.1.3.
Area exceeding 3 times the limit (0,15% tax)
…
…
…
3.2. Area of land for business
operation used for intended purposes: ………………………………………………………………………..
3.3. Area of land for business
operation that is not used or used for unintended purposes:
………………………………………………………………………..
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Homestead land with multi-story
house, multi-household house, apartment building and underground constructions:
4.1. Taxable area of apartment:
…………………………………………………………
4.2. Building distribution
coefficient: …………………………………………………
4.3. Area of illegally occupied
land: ……………………………………………………
III. TAX CALCULATED BY TAX
AUTHORITY
1. Total tax payable in
<year>: ……………………………………. VND
Where:
1.1. Tax on area of homestead land
(for apartment building) according to Certificate:
1.2. Tax on area of illegally
occupied land: …………………………….…. VND
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1.4. Tax on area of land for
business operation: …………………………….…. VND
2. Tax eligible for remission (if
any): ……………………………….…………… VND.
Reasons for remission:
……………………………….……………………………….
3. Remaining tax payable (3 = 1 -
2): ……………………………………….. VND.
4. Tax payment deadline:
<For first notice: 30 days
from the issuance date of this notice>.
<From the second year: By
October 31>.
<For supplementary notice: 30
days from the issuance date of this notice>.
5. Details:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
No.
Content
Sub-section
code
Tax
incurred
Tax
reduced/exempt
Tax
debt (+), tax overpaid (-) last year
Tax
paid
Remaining
tax payable
(1)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(3)
(4)
(5)
(6)
(7)
(8)=(4)-(5)+(6)-(7)
Tax on rural homestead land
<1601>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax on urban homestead land
<1602>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax on land for non-agricultural
business operation
<1603>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax on other non-agricultural
land
<1649>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<4944>
Total
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(In words
………………………………………………………………….. VND)
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Name of taxpayer:
.............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay tax on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the tax payable.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form
No. 01/TB-SDDNN
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
NOTICE
OF PAYMENT
OF AGRICULTURAL LAND USE TAX
□
First notice □ Notice of second year onwards □ Supplementary notice
□
Notice in case harvest time does not match the tax payment deadline
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to the Law on Agricultural
Land Use Tax and its guiding documents;
... <Name of tax
authority> issues this notice of agricultural land use tax payable in
<year>:
I. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN: …………………………………………………………………………….
3. Address:
………………………………………………………………………………….
II. TAX CALCULATED BY TAX
AUTHORITY
1. Total tax payable in the year
converted to kg of husked rice (kg): ……………………
2. Unit price of husked rice as the
basis for tax calculation (VND/kg): ……………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Details:
Unit:
VND
No.
Content
Sub-section
code
Tax
incurred
Tax
debt (+), tax overpaid (-) last year
Tax
paid
Remaining
tax payable
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(2)
(3)
(4)
(5)
(6)
(7)=(4)+(5)-(6)
Land for annual crop production
<1301>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Land for perennial plants
<1302>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Afforestation land
<1303>
Aquaculture land
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Salt production land
<1305>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Land for other purposes
<1349>
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<4944>
Total
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(In words
………………………………………………………………….. VND)
5. Payment deadline:
<For first notice: Within 30
days from the day on which the tax notice is issued by the tax authority>.
<From the second year:
- 50% by May 31;
- The remaining 50%: by October 31;
- For annual payment: by May
31>.
<For supplementary notice: 10
days from the issuance date of this notice>.
<In case the harvest time
does not match the payment deadline: by <dd/mm/yyyy>.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Name of taxpayer:
.............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Name of administrative division:
……………….., Code of administrative division: …………….
7. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay tax on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the tax payable.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Notes:
- Tax converted to kg of husked
rice shall be the tax on all taxable agricultural land plots in the commune,
including tax on the land area exceeding the limits.
- If the taxpayer wishes to know
tax calculation details, the tax authority shall print out the tax table and
provide it for the taxpayer.
- Information written between <
> shall be specified by the tax authority.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
NOTICE
OF ANNUAL PAYMENT
OF LAND/WATER SURFACE RENT
□
First notice □ Notice of second year onwards □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to legislative documents
on land rents and water surface rents and their guiding documents;
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<For supplementary notice:
According to document No. .... dated ... of <name of the authority that
receives application for registration and certification of land use right and
ownership of property on land>; or a document from a competent authority
stating that the previous notice is not conformable with law or approving
extension of land use duration in case of delay in land use; or the taxpayer’s
supplementary tax declaration>.
... <Name of tax
authority> issues this notice of annual payment of land/water surface rent
in <year>:
A. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
……………………………………………………………..
6. TIN: …………………………………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
B. INFORMATION ABOUT LAND/WATER
SURFACE UNDER LEASE
I. LAND
1. Land plot No.: ……… Map No. : ………
2. Address:
2.1. Number: ……. Building: ………
Alley: ……… Street:……….
Neighborhood/village/hamlet:
…………………………………………………
2.2. Commune:
…………………………………………………………………
2.3. District..
……………………………………………………………….
2.4. Province/city
……………………………………………………………..
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1. Road/segment/area:
…………………………………………….
3.2. Position of land plot (1, 2,
3, 4...): …………………………………………
4. Lease purposes:
……………………………………………………….
5. Land origin (leased
out/allocated then leased out by the State): ……………
6. Lease duration : ………………………
(years)
7. Land area (m2):
…………………………………………………………
7.1. Area on which rent is charged:
………………………………………………
7.2. Area on which rent is not
charged: …………………………………………
II. WATER SURFACE
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Lease purposes:
…………………………………………………
3. Lease duration : ………………………
(years)
4. Water surface area (m2):
…………………………………………………………
C. RENT CALCULATED BY TAX
AUTHORITY
I. LAND RENT
1. Rent per m2 :
……………………………………………………
2. Total rent: ……………………………………. VND
3. Compensation and other
deductible amounts (if any):
……………………………………………………………………. VND
3.1. Compensation deducted from
rent instead of returned to state budget:
…………………………………………… VND
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.3. Other deductible amounts:
……………………………………………………………………. VND
4. Rent remission (if any):
4.1. Rent exemption:
4.1.1. Reasons for exemption:
……………………………….……………………
4.1.2. Exemption duration:
………………………………………………………………
4.1.3. Exempt amount:
……………………………………………………. VND
4.2. Rent reduction:
4.2.1. Reasons for reduction:
………………………………………………………
4.2.2. Reduction duration:
…………………………………………………………
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Amount payable
[(5)=(2)-(3)-(4.1.3)-(4.1.4)]:
……………………………………………………………………………………
VND
(In words:
………………………………………………………………………….)
6. Payment deadline:
<For first notice: 30 days
from the issuance date of this notice>.
<For notice of second year
onwards:
- 50% by May 31;
- The remaining 50%: by October 31;
- For annual payment: by May
31>.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<For supplementary notice
according to documents of competent authorities:
- 50% within 30 days from the
issuance date of this notice;
- The remaining 50% within 90 days
from the issuance date of this notice>.
II. WATER SURFACE RENT
1. Rent per m2:
……………………………………………………
2. Total rent: ………………………………………… VND
3. Rent remission (if any):
3.1. Rent exemption:
3.1.1. Reasons for exemption:
……………………………….……………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1.3. Exempt amount:
……………………………………………………. VND
3.2. Rent exemption:
3.2.1. Reasons for reduction:
……………………………………………………
3.2.2. Reduction duration:
…………………………………………………………
3.2.3. Reduction amount:
………………………………………………… VND
4. Amount payable
[(4)=(2)-(3.1.3)-(3.2.3)]:
…………………………………………………………………………………VND
(In words:
………………………………………………………………………….)
5. Payment deadline:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<For notice of second year
onwards:
- 50% by May 31;
- The remaining 50%: by October 31;
- For annual payment: by May
31>.
<For supplementary notice
according to the taxpayer’s supplementary declaration: 30 days from the day on
which the tax notice is issued>.
<For supplementary notice
according to documents of competent authorities:
- The remaining 50% within 30 days
from the issuance date of this notice>.
- The remaining 50% within 90 days
from the issuance date of this notice>.
III. STATE BUDGET ACCOUNT
INFORMATION
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-sections
Sub-section
title
Sub-section
code
………
………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay rent on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the rent.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 02/TB-TMDN
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NOTICE
OF LUMP SUM PAYMENT
OF LAND RENT/WATER SURFACE RENT
□
First notice □ Supplementary notice
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to legislative documents
on land rents and water surface rents and their guiding documents;
<For first notice and notice
of second year onwards: According to document No. .... dated ... of <name of
the authority that receives application for registration and certification of
land use right and ownership of property on land>, confirmatory document of
the Provincial Department of Finance on compensation for land clearance that is
deducted from land/water surface rent (if any); or the taxpayer’s tax
declaration dossier and document No. ... from <name of the authority that
receives application for registration and certification of land use right and
ownership of property on land>;
<For supplementary notice:
According to document No. .... dated ... of <name of receiving authority>
or the taxpayer’s supplementary declaration>.
... <Name of tax
authority> issues this notice of lump sum payment of land/water surface
rent:
A. TAXPAYER’S INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Address: ………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
……………………………………………………………..
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………………….
B. INFORMATION ABOUT LAND/WATER
SURFACE UNDER LEASE
I. LAND
1. Land plot No.: ………; Map No. :
………
2. Address:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Street:…………………….
Neighborhood/village/hamlet: …………………………………
2.2. Commune:
…………………………………………………………………
2.3. District..
……………………………………………………………….
2.4. Province/city
……………………………………………………………..
3. Location according to land price
schedule:
3.1. Road/segment/area:
…………………………………………….
3.2. Position (1, 2, 3, 4...):
…………………………………
4. Lease purposes:
……………………………………………………….
5. Land origin (leased
out/allocated then leased out by the State): ……………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. Land area (m2):
…………………………………………………………
7.1. Area on which rent is charged:
………………………………………………
7.2. Area on which rent is not
charged: …………………………………………
II. WATER SURFACE
1. Position: ……………………………………………
2. Water surface use purposes:
…………………………………………………
3. Lease duration : ………………………
(years)
4. Water surface area (m2):
…………………………………………………………
C. RENT CALCULATED BY TAX
AUTHORITY
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Rent per m2:
……………………………………………………
2. Total rent: ……………………………………. VND
3. Compensation and other
deductible amounts (if any):
……………………………………………………………………. VND
3.1. Compensation deducted from
rent instead of returned to state budget:
…………………………………………… VND
3.2. Voluntarily advanced
compensation deducted from rent (if any):
…………………………………………… VND
3.3. Other deductible amounts:
……………………………………………………………………. VND
4. Rent remission (if any):
4.1. Rent exemption:
4.1.1. Reasons for exemption:
……………………………….……………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4.1.3. Exempt amount:
……………………………………………………. VND
4.2. Rent reduction:
4.2.1. Reasons for reduction:
………………………………………………………
4.2.2. Reduction duration:
…………………………………………………………
4.2.3. Reduction amount:
……………………………………………………. VND
5. Amount payable [(5)=(2)-(3)-(4.1.3)-(4.2.3)]:
……………………………………………………………………………………
VND
(In words:
………………………………………………………………………….)
6. Payment deadline:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- 50% within 30 days from the
issuance date of this notice.
- The remaining 50% within 90 days
from the issuance date of this notice>.
- In case of supplementary notice,
within 30 days from the issuance date of this notice.
II. WATER SURFACE RENT
1. Rent per m2:
……………………………………………………
2. Total rent: ………………………………………… VND
3. Rent remission (if any):
3.1. Rent exemption:
3.1.1. Reasons for exemption:
……………………………….……………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1.3. Exempt amount:
……………………………………………………. VND
3.2. Rent exemption:
3.2.1. Reasons for reduction:
……………………………………………………
3.2.2. Reduction duration:
…………………………………………………………
3.2.3. Reduction amount:
………………………………………………… VND
4. Amount payable
(4=3-3.1.3-3.2.3): …….… VND
(In words:
………………………………………………………………………….)
5. Payment deadline:
<For first notice or
supplementary notice>:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The remaining 50% within 90 days
from the issuance date of this notice.
- In case of supplementary notice,
within 30 days from the issuance date of this notice.
III. STATE BUDGET ACCOUNT
INFORMATION
1. Name of taxpayer:
.............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section code
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Sub-section
code
………
………
………
………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 01/TB-TSDD
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
NOTICE
OF LAND LEVY PAYMENT
□
First notice □ Supplementary notice
□
Notice of land levy debt that is overdue for more than 5 years
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to legislative documents
on land levy and their guiding documents;
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<For supplementary notice:
According to document No. .... dated ... of <name of receiving authority>
or the taxpayer’s supplementary declaration>.
... <Name of tax
authority> issues this notice of payment of land levy:
I. TAXPAYER’S INFORMATION
1. Land user’s name:
………………………………………………………………….
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent or authorized
person (if any): ……………………………………………
6. TIN: …………………………………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
II. LAND INFORMATION
1. Land plot No.: ………; Map No. :
………
2. Address:
2.1. Number: ……. Building: ………
Alley: ………………………………
Street:……………………………
Neighborhood/village/hamlet:
…………………………………………………
2.2. Commune:
…………………………………………………………………
2.3. District..
……………………………………………………………….
2.4. Province/city
……………………………………………………………..
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1. Road/segment/area:
3.2. Position of land plot (1, 2,
3, 4...): ………………………………
4. Land use purposes:
……………………………………………………….
5. Uses before repurposing:
…………………………………………………
6. Land origin (allocated/leased
out then allocated by the State): ……………
7. Land use duration:
7.1. Long-term □
7.2. ... years. From
<dd/mm/yyyy> to <dd/mm/yyyy>
7.3. Extended for ... more years.
From <dd/mm/yyyy> to <dd/mm/yyyy>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
9. Land plot area (m2):
………………………………………………………
10. Area on which land levy is
charged:
10.1. Homestead land:
10.1.1. Within limit on homestead
land allocation: …………………………
10.1.2. Exceeding limit on
homestead land allocation: ……………………
10.2. Cemetery land:
………………………………………………
10.3. Other cases:
………………………………………………………..
11. Area on which land levy is not
charged: …………………………………
12. Land use purposes:
……………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
III. CALCULATION BY TAX
AUTHORITY
1. Land price before repurposing:
…………………………………………………
2. Land levy:
2.1. Difference in prices between 2
types of land: …………………………
2.2. 50% of the difference in
prices between 2 types of land: ……………
2.3. 50% of the land price as the
basis for imposition of land levy: ………
2.4. 100% of land levy:
……………………………………………
2.5. Other cases:
………………………………………………………..
3. Total land levy: …………………………………….
VND
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4.1. Compensation deducted from
land levy instead of returned to state budget:
…………………………………………… VND
4.2. Voluntarily advanced
compensation deducted from land levy (if any):
…………………………………………… VND
4.3. Other deductible amounts:
……………………………………………………………………. VND
5. Land levy remission (if any):
5.1. Land levy exemption:
5.1.1. Reasons for exemption:
……………………………….……………………
5.1.2. Exemption duration:
………………………………………………………………
5.1.3. Exempt amount:
……………………………………………………. VND
5.2. Land levy reduction:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5.2.2. Reduction duration:
…………………………………………………………
5.2.3. Reduction amount:
……………………………………………………. VND
6. Amount payable [(6) = (3) - (4)
- (5.1.3) - (5.2.3)]: …………… VND
(In words:
………………………………………………………………………….)
7. Payment deadline:
<For first notice or
supplementary notice
- 50% within 30 days from the
issuance date of this notice.
- The remaining 50% within 90 days
from the issuance date of this notice>.
<In case of notice of land
levy debt that has been overdue for more than 5 years since the date of
allocation of land for relocation: 30 days from the issuance date of this
notice>.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Name of taxpayer: .............................................................................................
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay land levy on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the land levy payable.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 02/TB-TSDD
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
……../TB-CT(CCT)
<Location,
date>
NOTICE
OF LAND LEVY PAYMENT ON CREDIT
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to legislative documents
on land levy and their guiding documents;
<For first notice and notice of
second year onwards: According to document No. .... dated ... of <name of
the authority that receives application for registration and certification of
land use right and ownership of property on land>, confirmatory document of
the Provincial Department of Finance on compensation for land clearance that is
deducted from land levy (if any)>.
... <Name of tax
authority> issues this notice of land levy payment:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Land user’s name: …………………………………………………………
2. TIN: ……………………………………………………………
3. Address: ……………………………………………………
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
…………………………………………………………
6. TIN: ……………………………………………………………
7. Address: …………………………………………………
II. LAND INFORMATION
1. Land plot No.: ………; Map No. :
………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1. Number: ……. Building: ………
Alley: ……… Street:……….
Neighborhood/village/hamlet:
……………………………………
2.2. Commune: ………………………………………………………
2.3. District..
…………………………………………………………
2.4. Province/city ………………………………………………………
3. Location according to land price
schedule:
3.1. Road/segment/area:
…………………………………………….
3.2. Position of land plot (1, 2,
3, 4...): …………………………………………
4. Purposes: ……………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
6. Land use duration:
6.1. Long-term □
6.2. ... years. From
<dd/mm/yyyy> to <dd/mm/yyyy>
6.3. Extended for .... more years.
From <dd/mm/yyyy> to <dd/mm/yyyy>
7. Date of issuance of the decision
on allocation of land for relocation: ………….
8. Land area (m2):
……………………………………………………
9. Area on which land levy is
charged:
9.1. Within limit on homestead land
allocation: …………………………
9.2. Exceeding limit on homestead
land allocation: ……………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
11. Land price as the basis for
imposition of land levy (VND/m2): ………
III. CALCULATION BY TAX
AUTHORITY
1. Total land levy: …………………………………….
VND
2. 3.2. Compensation for land
expropriation deducted from land levy (if any):
…………………………………………… VND
3. Amount permitted to be paid on
credit [(3) = (1) - (2)]: …………………………… VND
(In words:
………………………………………………………….)
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN: ……………………………………………………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay land levy on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the land levy payable.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
... For your information and
compliance./.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 01/TB-CQKTKS
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
……../TB-CT(CCT)
<Location,
date>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NOTICE
OF PAYMENT
OF FEE FOR GRANT OF RIGHTS TO MINERAL EXTRACTION
□
Lump sum payment notice □ Instalment notice □ Supplementary notice
Pursuant to the Law on Minerals;
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Government’s Decree
No. ....... dated .......... on fees for grant of rights to mineral extraction;
<In case of lump sum payment
notice or instalment notice: Pursuant to document No. ...... dated ..... of
.... (the Ministry of Natural Resources and Environment or the People’s
Committee of <province/city>)>;
<In case of supplementary
notice: Pursuant to supplementary document No. ...... dated ..... of .... (the
Ministry of Natural Resources and Environment or the People’s Committee of
<province/city>)>;
... <Name of tax
authority> issues this notice of payment of fee for grant of rights to
mineral extraction:
I. TAXPAYER’S INFORMATION
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………………….
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
……………………………………………………
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………
II. INFORMATION ABOUT MINERAL
EXTRACTION AREA
1. Name of mineral extraction area:
………………………………………………………………
2. Address of mineral extraction
area: ……………………………………………………………
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. Duration of mineral extraction:
………………………………………
III. INFORMATION ABOUT TAX
AUTHORITY’S NOTICE
1. Fee for grant of the right to
mineral extraction:
<1.1. Lump sum payment:
Amount payable: ……………………………… VND
(In words:
………………………………………………………………….)>
<1.2. Payment by instalments:
<First instalment >:
Amount payable: …………………………………. VND
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<....... instalment
>:
Amount payable: ………………… VND
(In words:
……………………………………………………….)>
<1.3. Supplementary notice:
Amount payable: ………………………… VND
(In words:
……………………………………………………….)>
2. Payment deadline:
<2.1. In case of lump sum
payment: 90 days from the issuance date of this notice.>
<2.2. Payment by instalments:
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<....... instalment >:
- 50% by May 31, <year>;
- The remaining 50%: by October 31,
<year>;
- In case of annual payment: May
31, <year>.
<2.3. In case of
supplementary notice: 90 days from the issuance date of this notice.>
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Taxpayer’s name:
………………………………………………………………
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay the fee on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the fee.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
If you have any questions or
concerns regarding the amount of fee payable, please contact <Ministry of
Natural Resources and Environment or the People’s Committee of ....> for
consideration.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
... For your information and
compliance./.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
Form
No. 01/TB-CQKTTNN
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
……../TB-CT(CCT)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NOTICE
OF PAYMENT
OF FEE FOR GRANT OF RIGHTS TO WATER RESOURCES EXTRACTION
□
First notice □ Notice of second year onwards □ Supplementary notice
□
First notice □ Supplementary notice
Pursuant to the Law on Water
Resources;
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Government’s Decree
No. ....... dated .......... on fees for grant of rights to water resources
extraction;
<In case of lump sum payment
notice or instalment notice: Pursuant to document No. ...... dated ..... of
.... (the Ministry of Natural Resources and Environment or the People’s
Committee of <province/city>)>;
<In case of supplementary
notice: Pursuant to supplementary document No. ...... dated ..... of .... (the
Ministry of Natural Resources and Environment or the People’s Committee of
<province/city>)>;
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
I. TAXPAYER’S INFORMATION
1. Name of fee payer:
………………………………………………………………………………………………..
2. TIN:
…………………………………………………………………………….
3. Address:
………………………………………………………………………
4. Tel: ……………………………….. Email:
…………………………………
5. Name of tax agent (if any):
……………………………………………………
6. TIN:
…………………………………………………………………………….
7. Address:
………………………………………………………………………
II. INFORMATION ABOUT WATER
EXTRACTION AREA
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Address:
…………………………………………………………………
3. Extraction scale::
…………………………………………………………….
4. Duration of extraction:
………………………………………
III. INFORMATION ABOUT TAX
AUTHORITY’S NOTICE
1. Fee for grant of rights to water
resources extraction:
<First instalment >:
Amount payable: …………………………………. VND
(In words:
………………………………………………………………….)>
<....... instalment >:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(In words:
………………………………………………………………….)>
< Supplementary notice:
Amount payable: …………………………………. VND
(In words:
………………………………………………………………….)>
2. Payment deadline:
<First instalment >: 90
days from the issuance date of this notice>.
<....... instalment >:
- 50% by May 31, <year>;
- The remaining 50%: by October 31,
<year>;
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
<Supplementary notice: 90
days from the issuance date of this notice>.
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Taxpayer’s name: ………………………………………………………………
2. TIN:
…………………………………………………………………………….
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority:
…………………., Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
6. Sub-section: ………………,
Code:…………………
7. Name of administrative division:
……………….., Code of administrative division: …………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
In case the taxpayer fails to
pay the fee on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the fee.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
If you have any questions or
concerns regarding the amount of fee payable, please contact <Ministry of
Natural Resources and Environment or the People’s Committee of ....> for
consideration.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
... For your information and
compliance./.
HEAD
OF ISSUING AUTHORITY
General partners
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Form
No. 01/TB-TSDKVB
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
NOTICE
OF PAYMENT
OF FEE FOR SEA AREA USAGE
□
Lump sum payment notice □ Instalment notice □ Supplementary notice
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Government’s Decree
No. ....... dated .......... on assignment of defined sea areas to
organizations and individuals for extraction and use of sea resources;
<In case of lump sum payment
notice or instalment notice: Pursuant to document No. ...... dated ..... of
.... (the Ministry of Natural Resources and Environment or the People’s
Committee of <province/city>)>;
<In case of supplementary
notice: Pursuant to document No. ...... dated ..... of .... (the Ministry of
Natural Resources and Environment or the People’s Committee of
<province/city>)>;
... <Name of tax
authority> issues this notice of fee for area usage in <year>:
I. TAXPAYER’S INFORMATION
1. Name of fee payer:
…………………….…………………………………………………
2. TIN:
…………………………………………………………………………….
3. Address: ……………………………………………………………
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. Name of tax agent (if any):
……………………………………………………………..
6. TIN:
…………………………………………………………………………….
7. Address: ……………………………………………………………
II. INFORMATION ABOUT THE SEA
AREA
1. Name of sea area:
…………………………………………………………………
2. Position of sea area:
…………………………………………………………………
3. Purposes: ……………………………………………………….
4. Sea area on which fee is
charged: …………………………………
5. Sea area usage duration:
……………………………………………………….
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Fee for grant of right to sea
area usage:
<1.1. Lump sum payment:
Amount payable: ………………………… VND
(In words:
…………………………………………….)>
<1.2. Payment by
instalments>:
<First instalment >:
Amount payable: ………………………… VND
(In words:
……………………………………………………….)>
<....... instalment >:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(In words: ……………………………………………………….)>
<1.3. Supplementary notice:
Amount payable: ………………………… VND
(In words:
……………………………………………………….)>
2. Payment deadline:
<2.1. In case of lump sum
payment: 30 days from the issuance date of this notice.>
<2.2. Payment by
instalments>:
<First instalment >: 30 days
from the issuance date of this notice.
<....... instalment >:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The remaining 50%: by October 31,
<year>;
- In case of annual payment: by May
31, <year>.
<2.3. In case of
supplementary notice: 30 days from the issuance date of this notice.>
IV. STATE BUDGET ACCOUNT
INFORMATION
1. Taxpayer’s name:
………………………………………………………………….
2. TIN: ……………………………………………………………
3. State budget account at <name
of State Treasury or commercial bank>
4. Name collecting authority: ………………….,
Code: ………….
5. Chapter title: ……………………………………,
Chapter code: …………………..
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
7. Name of administrative division:
……………….., Code of administrative division: …………….
8. Dossier identification number
(if any): ……………………………………………
In case the taxpayer fails to
pay the fee on schedule, the taxpayer shall incur a late payment interest at
0,03%/day. The late payment interest shall be calculated by the taxpayer and
paid to state budget together with the fee.
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
If you have any questions or
concerns regarding the amount of fee payable, please contact <Ministry of
Natural Resources and Environment or the People’s Committee of ....> for
consideration.
<If this notice replaces a
previous notice: This Notice replaces Notice No. .... dated .... on ..... >.
... For your information and
compliance./.
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Note: Information
written between < > shall be specified by the tax authority.
No.
01/TBXNK
NAME
OF SUPERIOR AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
…..
<Location,
date>
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to ...
<Name of issuing authority, name
of taxpayer/bank/credit institution/collecting organization>
I. TAXPAYER’S INFORMATION
1. Name of taxpayer/bank/credit
institution/collecting organization:
…………………………………………………
2. TIN (if any):
…………………………………………………………………………….
3. Address: …………………………………………………
II. TAX CALCULATED BY TAX
AUTHORITY
1. Reasons for payment:
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.1. Export duty:
2.2. Import duty:
2.3.
Safeguard/anti-dumping/countervailing duty:
2.4. Excise tax:
2.5. Environment protection tax:
2.6. VAT:
2.7. Late payment interest:
2.8. Fees and charges:
2.9. Other amounts (if any):
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
(In words:
……………………………………………………….)
3. Payment deadline:
4. Late payment interest rate:
5. Payment location/Payment
method/Receiving account/Beneficiary:
If you have any questions or
concerns, please contact <name of tax authority> at <phone number>
for instructions.
For your information./.
HEAD
OF ISSUING AUTHORITY
(Signature, full name, seal)
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Notice of payment of tax and
other amounts on exports and imports (electronic form)
1
Information about customs
authority
1.1
Notice No.
Automatically generated
1.2
Date
Automatically updated
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Code of Sub-department of Customs
Enter the code of the
Sub-department of Customs that issues the notice
1.4
Code of Customs Department
Enter the code of the Customs
Department that issues the notice
1.5
Address
1.6
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
Information about recipient
Taxpayer’s name
Enter name of
taxpayer/bank/credit institution/collecting organization
2.1
TIN
Enter the taxpayer’s TIN
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
ID/passport number, date of
issue,
issuing authority, nationality
Enter the taxpayer’s ID/passport
number, date of issue, issuing authority, nationality
2.3
Address
Enter the taxpayer’s address
2.4
Phone number
Enter the taxpayer’s phone number
2.5
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter the taxpayer’s fax number
2.6
Email
Enter the taxpayer’s email
address
2.7
Name of customs agent
Enter name of the customs agent
authorized to pay tax
2.8
TIN of customs agent
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2.9
Address of customs agent
Enter address of the customs
agent
2.10
Customs agent’s phone number
Enter the customs agent’s phone
number
2.11
Fax number of customs agent
Enter the fax number of the
customs agent
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Email of customs agent
Enter the email address of the
customs agent
2.13
Customs agent contract number
Enter the customs agent contract
number
2.14
Conclusion date of the customs
agent contract
Enter conclusion date of the
customs agent contract
3
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3.1
Reasons for payment
Enter reasons for payment
3.2
Export duty
Enter amount
3.3
Import duty
Enter amount
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Safeguard/anti-dumping/countervailing
duty
Enter amount
3.5
Excise tax
Enter amount
3.6
Environment protection tax
Enter amount
3.7
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter amount
3.8
Late payment interest
Enter amount
3.9
Fees/charges
Enter amount
3.10
Other amounts payable
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total amount
Enter total amount
3.11
Payment deadline
Enter payment deadline
3.12
Late payment interest rate
Enter late payment interest rate
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Payment location
Enter payment location
3.14
Cash
Check this box in case of cash
payment
3.15
Bank transfer
Check this box in case of bank
transfer
3.16
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Enter beneficiary account
3.17
State Treasury
Enter State Treasury code
3.18
Beneficiary
Enter beneficiary’s name
Form
No. 01/CCTT-DDTCQ
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ............
Re: Request for provision of information serving determination of
<land-related financial obligations, fees for grant of rights to mineral
extraction/rights to water resources extraction/rights to sea area usage>
<Location,
date>
To:
<Name of sending authority>
Pursuant to the Law on
<Land><Minerals><water resources>< Natural
Resources and Environment of Sea and Islands> and their elaborating Decrees;
Pursuant to the Law on Tax
Administration and its guiding documents;
On <dd/mm/yyyy>, <name of
tax authority> received <decision/notice of land-related liabilities/fee
for grant of rights to mineral/water resource/extraction/fee for grant of right
to sea are usage> payable by <name of taxpayer> transferred by
<name of sending authority>.
<Name of tax authority> finds
that the following information and documents are not legitimate or not
adequate:
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
…………………………………………………………………………………………………………
Please send legitimate and adequate
information and documents to <name of tax authority> as the basis for
determination of the taxpayer’s financial obligations.
Thank you for your cooperation./.
HEAD
OF TAX AUTHORITY
(Signature, full name, seal)
Note: Information
written between < > shall be specified by the tax authority.
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
NAME
OF SUPERIOR TAX AUTHORITY
NAME OF ISSUING AUTHORITY
--------
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.:
..........
Request for information serving determination of <land levy without
decision/contract><personal income tax>
<Location,
date>
To:
<name of requested authority>
Pursuant to the Law on Land;
Pursuant to the Law on Tax
Administration and its guiding documents;
Pursuant to the Law on Personal
Income Tax and its guiding documents;
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
According to the taxpayer’s tax
declaration dossier;
<Name of tax authority>
would like to receive information from <name of requested authority>
about <lease of land/water surface> <house, land> as the basis for
calculation of <land/water surface rents><personal income tax>. To
be specific
I. Taxpayer’s information
1. Name: ……………………………………………………………….
2. TIN (if any):
……………………………………………………
3. Address:
………………………………………………………………
4. Tel: …………… [05] Fax: ……………. [06]
Email: ………………………..
II. Information about <house,
land, water surface>
1. Address:
……………………………………………………………….
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Uses: ……………………………………………………….
4. Area: ……………………………………………………………….
III. Area on which
<rent/personal income tax> is charged
<In case of lease of land/water
surface:
1. Land/water surface for
non-agricultural business operation: …………….
2. Land for construction of
housing, infrastructure for lease: …………………
3. Land for construction of industrial
zone, industrial complex, trade village: ……
4. Land/water used for agriculture,
aquaculture ………………
…………………………………………………
5. Land/water used for other
purposes ……………………..>
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Information on the taxpayer’s
declaration.
IV. Period over which land rent
is charged according to the Law on Land: …………
<Name of tax authority> would
like to receive information from <name of requested authority> within 03
working days from the day on which this document is received as the basis for
calculation of <land/water surface rent or personal income tax> payable
by the taxpayer.
Thank you for your cooperation./.
HEAD
OF TAX AUTHORITY
(Signature, full name, seal)
Form
No. 01/TB-BSTT-NNT
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
----------------
No.
: ……../TB-…
<Location,
date>
REQUEST
FOR EXPLANATION/SUPPLEMENTATION
OF INFORMATION/DOCUMENTS
To:
…………….<name of taxpayer>…………………………
TIN:
……………………………………………………………………
Mailing
address: …………………………………………….........
Pursuant to applicable regulations
of law on responsibility of taxpayers to provide information at the request of
tax authorities;
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1 ...................................................................................................................
2
...................................................................................................................
In the following document:
<Name of tax authority> …………..
hereby requests....<name of taxpayer>…… ………………. to provide
explanation and supplement the following information/documents:
1
...................................................................................................................
2 ...................................................................................................................
...................................................................................................................
Please send the supplementary
information/documents to <name of tax authority> before <date>
If you have any questions or
concerns, please contact <name of tax authority> at <phone number,
address> for instructions.
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
HEAD
OF TAX AUTHORITY
(Signature, full name, seal)
Note: Specify the
tax documents (tax declaration, tax remission, tax refund) in which information
needs explaining/supplementing and the tax period.