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THE GOVERNMENT OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No. 252/2026/ND-CP
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Hanoi, June 30, 2026
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DECREE
ELABORATION OF AND MEASURES FOR
IMPLEMENTATION OF THE LAW ON TAX ADMINISTRATION
Pursuant
to the Law on Government Organization No. 63/2025/QH15;
Pursuant
to the Law on Tax administration No. 108/2025/QH15;
At the
request of the Minister of Finance;
The
Government of Vietnam promulgates a Decree on elaboration of and measures for
implementation of the Law on Tax Administration.
Chapter I
GENERAL
PROVISIONS
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This
Decree elaborates some assigned Articles, Clauses, Points and contents of the
Law on Tax Administration, and measures for implementation of some Articles of
the Law on Tax Administration, including:
1.
Elaboration of the following Articles, Clauses and Points of the Law on Tax
Administration:
a) Clause
1 Article 2 on taxpayers; Clause 2 Article 2 on tax administration authorities;
For the purposes of this document, tax and other amounts payable to state
budget are hereinafter referred to as "tax";
b) Point
c Clause 2 Article 7 on provision of taxpayer information for foreign tax
administration authorities under international treaties and agreements on
taxation to which the Socialist Republic of Vietnam is a member or signatory;
Clause 3 Article 7 on cases in which tax administration authorities are
permitted to disclose taxpayer information;
c) Clause
4 Article 9 on the State's assurance of financial resources for activities of
tax administration officials and tax administration authorities, including
prioritized annual allocation of state funding for building and operating
information technology systems, digital transformation in tax administration,
electronic invoicing, facilities, equipment, and specialized tasks to improve
the effectiveness of tax administration;
d)
Clause 5 Article 11 on use of taxpayer identification numbers (TINs);
dd)
Clause 1 Article 12 on tax calculation; tax notification by tax administration
authorities; Clause 2 Article 12 on responsibility of foreign organizations and
individuals conducting business on e-commerce platforms and other digital
platforms (hereinafter referred to as "e-commerce platforms"), and
providing other services to directly or authorize third parties to declare and
pay tax in Vietnam; Clause 3 Article 12 on tax withholding, declaration and
payment on behalf of taxpayers; Point b Clause 4 Article 12 on extension of
deadlines for submission of tax declaration dossier; Clause 5 Article 12 on
cases in which the taxpayer may submit a supplementary declaration within 05
years from the deadline for submission of the erroneous tax declaration
dossier; Clause 6 Article 12 on declaration, supplementation declaration, tax
declaration deadline, receiving customs authorities, exchange rates for
calculation of tax on exports and imports under customs law; Clause 7 Article
12 on cases in which tax may be declared and calculated in foreign currencies;
e) Clause
1 Article 14 on deadlines for payment of tax, late payment interest and fines;
Point c Clause 7 Article 14 on extension of deadlines for payment of tax, late
payment interest and fines in special cases;
g)
Article 17 on fulfillment of tax obligations;
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i) Clause
1 Article 19 on cases of tax exemption, reduction; tax cancellation;
non-imposition of tax;
k)
Article 20 on freezing of tax debts;
l) Point
d Clause 1 Article 21 on cases in which late payment interest is exempted due
to a natural disaster, calamity, epidemic as prescribed in Clause 5 Article 16
of the Law on Tax Administration, or tax, late payment interest and fines are
deferred as prescribed in Point a Clause 7 Article 14 of the Law on Tax
Administration, but business remains unrecoverable and tax cannot be collected;
m) Clause
1 Article 25 on cases of fixed tax amount imposition (hereinafter referred to
as "tax liability imposition"); Clause 2 Article 25 on basis for tax
liability imposition by customs authorities on exports and imports;
n) Point
e Clause 2 Article 30 on cooperation with and provision of other administrative
assistance on taxation for foreign tax authorities and international
organizations in accordance with the law of Vietnam and international
treaties/agreements to which Vietnam is a member or signatory; Point g Clause 2
Article 30 on fulfillment of other member's obligations under international
treaties or agreements to which the Socialist Republic of Vietnam is a member
or signatory; Point h Clause 2 Article 30 on organization of the collection and
verification of information from agencies, organizations, and taxpayers in line
with the information exchange standards of the Global Forum on Transparency and
Exchange of Information for Tax Purposes;
o) Clause
4 Article 32 on electronic transactions between taxpayers and tax
administration authorities via the Tax Administration Information System;
p)
Article 36 on ensuring information security and information technology risk
management;
q) Clause
1 Article 38 on duties and entitlements of tax administration authorities and
tax administration officials;
r)
Article 39 on duties, responsibilities and powers of state authorities,
inspecting and supervising authorities, Vietnamese Fatherland Front,
socio-political-professional organizations, social organizations,
social-professional organizations in tax administration;
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t)
Article 49 on tax enforcement measures;
u)
Article 50 on powers to decide tax enforcement.
2.
Elaboration of some assigned contents of the Law on Tax Administration:
a) Clause
21 Article 4 on other force majeure events;
b) The
following contents of Clause 4 Article 10: taxpayer registration deadlines;
responsibilities of taxpayers, tax administration authorities, state
authorities, organizations and individuals involved with taxpayer registration;
c) The
following contents of Clause 8 Article 12: Cases of exemption from submission
of tax declaration dossiers; tax periods; deadlines for submission of tax
declaration dossiers, except the cases specified in Clause 9 Article 12 of the
Law on Tax Administration; declaration, calculation, payment of tax on
petroleum activities and petroleum sale; exchange rates for tax declaration;
declaration and determination of taxable prices for related-party transactions
and Country-by-Country Report (CbCR); allocation of tax obligations; procedures
for receiving and processing documents in case tax is calculated and notified
by tax authorities;
d) The
following contents of Clause 8 Article 14: time limits for collecting
authorities and organization to transfer collected tax, other amounts, late
payment interest and fines to state budget; deferral of payment of tax, other
amounts, late payment interest and fines; documentation Decree procedures for
payment of tax, other amounts, late payment interest and fines in the cases
prescribed in Point c Clause 7 Article 14 of the Law on Tax Administration;
dd) Point
b Clause 2 Article 16 on late payment interest accrual period. The following
contents of Clause 6 Article 16: adjustment of late payment interest prescribed
in Point a Clause 2 Article 16 of the Law on Tax Administration according to
actual socio-economic circumstances, late payment interest accrual periods,
cases of late payment interest exemption and cancellation, and adjustment of
late payment interest;
e) The
following contents of Clause 6 Article 18: cases of rejection of tax refund;
cases of tax refund before tax inspection and tax refund after tax inspection;
time limits for receiving, processing tax refund applications by tax
administration authorities;
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h) The
following contents of Clause 5 Article 20: time and amount of tax debts
eligible for freezing; cases of invalidation of tax debt freezing decisions;
responsibility of state authorities, methods and criteria for identification of
cases prescribed Point e Clause 1 Article 20 of the Law on Tax Administration;
i) The
following contents of Clause 4 Article 21: authority to cancel tax debts; time
limits for processing applications for tax debt cancellation; responsibility of
organizations and individuals to cooperate in collecting cancelled tax debts;
k) The
following contents of Clause 3 Article 24: basis and methods for tax liability
imposition; authority and procedures for tax liability imposition;
responsibility of taxpayers, declarants and tax authorities for tax liability
imposition;
l) The
following contents of Clause 3 Article 25: methods for tax liability
imposition; authority and procedures for tax liability imposition;
responsibility of taxpayers, declarants and customs authorities for tax
liability imposition;
m) The
following contents of Point c Clause 1 Article 34: Preferential treatments for
taxpayers that are compliant, willing to connect and share electronic data with
tax administration authorities, including data about accounting books,
invoices, records and documents related to tax obligations via the Tax
Administration Information System; conditions, scope and methods for providing
preferential treatments for compliant taxpayers;
n) The
following contents of Clause 15 Article 39: content, form, scope, and time
limits for providing information, responsibilities and powers of the parties
involved in sharing information and establishing connection serving tax
administration.
o) Point
h Clause 3 Article 40: Provision of information by income payers about payment
of incomes and tax deducted from the taxpayers’ income, tax and other amounts
paid on behalf of taxpayers at the request of tax administration authorities.
The following contents of Clause 8 Article 40: duties and entitlements of
communication and press agencies, credit institutions, foreign bank branches
(FBB), providers of payment services, providers of intermediary payment
services, providers of online payment services (if any), contents, methods and
time limits for establishing connection and providing information serving tax
administration prescribed in Article 40 of the Law on Tax Administration;
standards for provision of tax-related services;
p) Clause
5 Article 49 on procedures for enforcement.
3.
Elaboration of the following Articles, Clauses and Points of the Law on Tax
Administration:
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b) Tax
administration of business operations on e-commerce platforms:
responsibilities, methods for tax withholding, declaration and payment by
owners of e-commerce platforms and other digital platform with online shopping
and payment functions on behalf of taxpayers operating on their platforms in
Vietnam, of business organizations having other digital economy activities;
rights and responsibilities of household businesses and individual businesses
conducting business on e-commerce platforms;
c) Rules
and contents of application of technology, data and digital transformation to
tax administration;
d) Tax
Administration Information System includes, including: database of Tax
Administration Information System, Tax Administration Information System,
requirements for collection and update of information to Tax Administration
Information System, rules for establishing connection, sharing information,
data, forms of connecting and sharing; time limits for provision of information
and data;
dd)
Contents, forms of establishing connection, sharing electronic data, providing
taxpayer information for tax administration authorities; operation of
infrastructure serving electronic transactions, transmission of information
about tax obligations by tax administration authorities;
e) Power
to reverse tax debt cancellation;
g) Tax
administration authorities' petitioning for bankruptcy of enterprises and
cooperatives.
Article 2. Regulated entities
1.
Taxpayers include:
a)
Taxpayers specified in Clause 1 Article 2 of the Law on Tax Administration;
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b.1)
Organizations that are operators of foreign digital platforms withholding and
paying tax on behalf of foreign suppliers, organizations doing business in
Vietnam, calculating VAT using the credit-invoice method, purchasing services
of overseas suppliers without permanent establishments via e-commerce channels
or digital platforms, withholding and paying tax on behalf of such overseas
suppliers under Clause 4 Article 4 of the Law on Value-added Tax;
b.2)
Organizations that are managers of e-commerce platforms or digital platforms
with online payment functions, withholding tax, declaring and paying withheld
tax on behalf of household businesses and individual businesses on their
platforms under Clause 5 Article 4 of the Law on Value-added Tax;
b.3)
Owners of domestic or foreign e-commerce platforms with online shopping and
payment functions with the responsibility to withhold tax, declare and pay the
withheld tax on behalf of household businesses and individual businesses
thereon under Point a Clause 4 Article 13 of the Law on Tax Administration;
b.4)
Organizations and individuals withholding, declaring and transferring withheld
personal income tax ("PIT") on behalf of taxpayers under PIT laws;
b.5)
Organizations and individuals other than those specified in Points b.1, b.2,
b.3, b.4 withholding and paying withheld tax on behalf of other taxpayers as
prescribed by law.
2. Tax
administration authorities include:
a) Tax
authorities, including Department of Taxation, Large Enterprise Taxation
Sub-Department, E-Commerce Taxation Sub-Department, Provincial Tax Offices, and
Commune-level Tax Offices;
b)
Customs authorities, including: Department of Vietnam Customs, Post-Clearance
Inspection Sub-Department, Anti-smuggling and Investigation Sub-Department, and
other customs authorities of Department of Vietnam Customs with assigned tax
administration functions; Regional Sub-Departments of Customs and customs
authorities thereof; Customs Units at border checkpoints and outside of border
checkpoints.
3. Tax
administration officials prescribed in Clause 3 Article 2 of the Law on Tax
Administration.
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Article 3. Definitions
1.
Taxpayers suffering from physical damage due to “other force majeure events”
mentioned in Clause 21 Article 4 of the Law on Tax administration include:
wars, riots, strikes and incidents that are not caused by the taxpayer and for
which the taxpayer is not subjectively responsible.
2. Tax
Administration Information System is defined in Clause 5 Article 4 of the Law
on Tax Administration; such system is used for receiving, processing,
exchanging information and data in tax administration, including electronic
tax-related administrative procedures.
3.
Electronic transactions in tax administration means the completing of
tax-related administrative procedures, providing supporting services,
exchanging information and data electronically in accordance with tax
administration laws and electronic transaction laws.
4.
Providers of Tax Value Added Network (T-VAN) services are intermediary persons
under electronic transaction laws that are technically qualified for connecting
to the Tax Administration Information System to provide representative services
(partially or fully) for taxpayers to send, receive, store, restore electronic
records; assist in creating, processing electronic records; confirming
electronic transactions between taxpayers and tax authorities.
5.
E-commerce platforms with online shopping and payment functions are platforms
that satisfy all of the following criteria:
a) Allow
buyers to select goods and services, and carry out transactions with sellers
via the electronic environment provided by the platform;
b)
Directly or indirectly participate in the payment process between buyers and
sellers, and capable of controlling, reconciling or confirming payment
transactions, including: collecting money from buyers and transfer it to
sellers; cooperating with other organizations and individuals in collecting and
transferring money, controlling, reconciling or confirming payment
transactions; establishing a payment mechanism that automatically confirms
payment as soon as a purchase is completed;
c)
Whether a platform has payment functions shall be determined according to its
roles in the organization, control or participation in the payment process,
regardless of technical forms or specific methods of payment.
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6.
E-commerce platforms with payment functions are platforms that satisfy the
criteria specified in Point b and Point c Clause 5 of this Article.
7. The
deadline for submission of tax declaration dossiers, tax payment deadline,
deadline for the tax authority to process a tax dossier is the last day of the
time limit for submission of tax declaration dossiers, tax payment, for the tax
authority to process the tax dossier as prescribed by tax administration laws.
In cases where the deadline for submission of tax declaration dossiers, tax
payment deadline, deadline for the tax authority to process a tax dossier is a
public holiday, the deadline shall be extended to the next working day.
Article 4. Disclosure of information about taxpayers
1.
Information about a taxpayer will be disclosed by the tax administration
authority in the following cases:
a) The
taxpayer commits any of the acts specified in Clause 3 Article 7 of the Law on
Tax Administration. To be specific:
a.1) The
taxpayer commits other acts of tax evasion, delays payment of tax, late payment
interest and fines;
a.2) The
taxpayer or the guarantor fails to pay tax, late payment interest and fines
within 90 days from the deadline for payment or implementation of the
administrative tax decision;
a.3) The
taxpayer commits a tax offence that affects tax-related rights and obligations
of another organization or individual;
a.4) The
taxpayer fails to comply with requests of tax administration authorities such
as: Refuses to provide information and documents for tax administration
authorities; fails to comply with inspection decision and other requests of tax
administration authorities; fails to provide explanation at the request of the
tax authority regarding invoice-related risks after a warning is issued by the
tax authority's electronic application system; resists or obstructs a tax
official's or customs official's performance of their duties; attempts to
liquidate assets instead of complying with tax administration decisions;
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c) Other
information permitted for disclosure as prescribed by law.
2.
Contents and forms of disclosure:
a)
Disclosed information includes: The taxpayer’s TIN, name, address, reasons for
information disclosure. The tax administration authority may disclose other
information directly relevant to the taxpayer or his/her tax obligations to
serve tax administration as prescribed by law.
If the
taxpayer does not operate at the registered address, on the basis of tax
administration data and information provided by competent authorities, the tax
administration authority may disclose information about the taxpayer that is
the sole proprietorship owner, single-member limited liability company owner,
general partner, legal representative of the enterprise, individual business,
household business owner, including: full name, the last 04 characters of the ID
number or passport number, while the remaining characters must be redacted or
encrypted;
b) Forms
of information disclosure:
b.1)
Mandatory information disclosure: Information shall be published on websites of
tax administration authorities. In case of disclosure of information about
taxpayers that fail to provide explanation for tax authorities after
invoice-related warnings are issued by the tax authority's e-invoice
application system as prescribed in Point a.4 Clause 1 of this Article, the Tax
Administration Information System will automatically send a warning to the
buyers;
b.2)
Optional supplementation: in consideration of actual circumstances, heads of
supervisory tax administration authorities of taxpayers or tax administration
authorities responsible for management of state budget revenues (hereinafter
referred to as "supervisory tax administration authorities") shall
decide to implement one or some of the following measures: publishing information
on mass media; posting information at tax administration authorities;
announcement at meetings, press conferences, via spokespersons of tax
administration authorities, and other measures under relevant regulations.
3. Powers
to disclose information
a) The
head of the supervisory tax authority shall decide disclosure of information of
violating taxpayers prescribed in Clause 1 of this Article using the disclosure
forms prescribed in Point b.2 Clause 2 of this Article;
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c) In
case of disclosing information as prescribed in Point a.2 Clause 1 of this
Article, the Tax Administration Information System will automatically disclose
information on websites of tax administration authorities on a monthly basis.
4.
Termination and update of information disclosure:
a) Once
the taxpayer has fulfilled all tax obligations, the Tax Administration
Information System will update the taxpayer's fulfillment of tax obligations;
b) In
case of disclosing information as prescribed in Point a.2 Clause 1 of this
Article, the previously disclosed information will be removed once the new
information is disclosed. If the taxpayer has fulfilled tax obligations before
disclosed information is removed, on the basis of information updated by the
Tax Administration Information System, the websites of tax administration
authorities will automatically display updated information about the taxpayer's
fulfillment of tax obligations.
5. Rules
for disclosing taxpayer information:
a) The
disclosure of taxpayer information must be lawful and serve tax administration
purposes, must not infringe upon lawful rights and interests of taxpayers,
relevant organizations and individuals;
b) Only
disclose information if there is clear legal basis, data has been reviewed and
verified as prescribed by law;
c)
Disclosed information must be sufficient for minimum requirements of tax
administration; the processing, display, redaction of personal identification
number, personal information and other relevant information must comply with
regulations of law on protection of personal data and cybersecurity;
d) It
must be possible to rectify, update, removed the disclosed information where
necessary.
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1. State
budget shall prioritize annual provision of funding for tax administration
authorities for development and operation of information technology systems,
digital transformation in tax administration, electronic invoicing, facilities,
equipment and specialized tasks to improve the effectiveness of tax
administration in accordance with regulations of law on management of state
budget, public investment, public property, including the following contents:
a)
Construction, upgrading, expansion, maintenance, and operation of information
technology systems, technical infrastructure, information security, and digital
platforms serving tax administration and electronic invoicing;
b)
Digital transformation and automation of tax administration based on the
application of science, technology, and big data; ensuring data security,
compatibility, and data sharing with systems of relevant state agencies;
c)
Procurement of assets, machinery and equipment serving title-specific tasks,
common use, and specialized use as per regulations; upgrading, repairing, and
maintaining existing assets, machinery and equipment;
d)
Investment in new construction of office buildings and architectural works as
prescribed; upgrading, repairing, and maintaining existing office buildings and
architectural works;
dd)
Specialized tasks serving the operations of the tax administration authorities,
including:
dd.1)
Specialized tasks associated with state management functions: tax collection
authorization; purchase, management, and issuance of supplies and printed
forms; compliance and risk management; ensuring functionality of specialized
assets; maintaining operation of data centers and the national trade portal;
sector-wide communication (assisting taxpayers and enterprises in complying
with tax administration laws); encouraging buyers to take invoices; rewarding
consumers who report sellers failing to issue and provide e-invoices; organizing
and digitizing physical documents; cooperating with agencies and organizations
in performing tax administration tasks;
dd.2)
Ensuring working conditions: overtime pay and compensation for unused leave
days of civil servants and employees working at data centers;
dd.3)
Fulfillment of legal obligations and mandatory international cooperation:
damages for organizations and individuals, hiring lawyers to protect the
interests of the State and the tax administration authorities before courts;
international cooperation in taxation and tax administration;
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2. The
tax administration authorities, within the assigned budget and in accordance
with regulations of law on financial and budget management, public investment,
and public assets, are responsible for prioritizing the allocation and use of
funds to perform the tasks specified in Clause 1 of this Article.
The
development, issuance, and implementation of internal spending regulations of
the administration authorities must ensure compliance with applicable financial
regulations, permitted financing resources, and their operations, where
a) For
expenditures regulated by existing standards and norms: comply with regulations
of competent authorities;
b) For
expenditure items without norms: in consideration of actual circumstances, the
tax administration authority shall decide expenditure levels within the regular
expenditure estimates assigned by state budget according to administrative
management expenditure norms.
Chapter II
TAX
ADMINISTRATION FUNCTIONS
Section 1. TAXPAYER REGISTRATION DEADLINES; USE AND
INVALIDATION OF TAXPAYER IDENTIFICATION NUMBERS (TIN); RESPONSIBILITY FOR
TAXPAYER REGISTRATION
Article 6. Taxpayer registration deadlines
1.
Taxpayer registration shall be carried out electronically or automatically
through the Tax Administration Information System. In cases where taxpayer
registration information is received by the tax authority from the business
registration authority or other competent authorities via the inter-agency
single-window system, the taxpayer is not required to directly apply for
taxpayer registration with the tax authority.
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3. For
taxpayers required to directly apply for taxpayer registration with the tax
authority as prescribed in Clause 3 Article 10 of the Law on Tax
Administration, the following time limits shall apply:
a) The
time limit for initial taxpayer registration is 10 working days from:
a.1) The
date of issuance of the establishment and operation license, or the date of
issuance of the establishment decision or other equivalent documents by
competent authorities for organizations subject to business registration, or
the date of opening of the branch or transaction office of a credit
institution;
a.2) The
date of commencement of business operations for business organizations or
individuals not subject to business registration;
a.3) The
date of conclusion of the contract with the foreign contractor or subcontractor
declaring and paying tax directly to the tax authority; the date of signing the
petroleum contract or agreement;
a.4) The
date of incurrence of PIT tax obligations for individuals directly applying for
taxpayer registration with the tax authority.
In cases
where the individual claims the first dependent, the deadline shall be December
31 of the tax year;
a.5) The
date of arising obligations to the state budget for organizations or
individuals that do not fall under the cases specified in Points a.1, a.2, a.3,
and a.4 of this Clause and do not have TINs;
b)
Organizations or individuals other than those mentioned in Point a of this
Clause but eligible for tax refunds under the law and who do not yet have TINs
must apply for taxpayer registration before claiming tax refund;
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c.1) 10
working days from the date of signing the business cooperation contract or
document;
c.2) 10
working days from the date of first payment in cases where no contract is
signed;
c.3) The
same time limit for submitting the tax declaration dossier of the first tax
period if it is not the case specified in Point c.1 or c.2 of this Clause;
d) In
cases where the taxpayer applies for taxpayer registration by submitting the
tax declaration dossier with taxpayer registration information, the deadline
for taxpayer registration is the same as the deadline for submitting the tax
declaration dossier of the first tax period;
dd) The
income payer must apply for initial taxpayer registration on behalf of income
recipients by the deadline for submitting the first PIT declaration dossier, if
the individuals have not applied for taxpayer registration; they must also
apply for initial taxpayer registration on behalf of dependents of individuals
no later than December 31 of the tax year;
e) Time
limits for changing taxpayer registration information:
e.1)
Taxpayers registering directly with the tax authority must notify the tax
authority within 10 working days from the date of change;
e.2)
Individual taxpayers changing information on name, personal identification
number, date of birth (for Vietnamese citizens), or passport number (for
foreigners) must update taxpayer registration information within 20 working
days (30 working days for mountainous, border, and island communes) from the
date of change in the National Population Database or the date written on the
passport.
In cases
where individuals authorize income payers to register changes on their behalf,
they must notify the income payer within 10 working days from the date of
change; the income payer must notify the tax administration authority within 10
working days from date of authorization;
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g) Time
limits for notifying business suspension:
g.1) In
cases where the business suspension is accepted, notified or requested by a
competent authority, such authority shall send a document to the supervisory
tax authority of the taxpayer within 03 working days from its issuance date.
The business suspension time will be that written on the document issued by
such competent authority;
g.2) For
taxpayers other than those specified in Point g.1 of this Clause, 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 12 months per notice.
g.3) 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 registered;
g.4) In
cases where business operation is resumed ahead of schedule:
In the
cases specified in Point g.1 of this Clause, the taxpayer shall send a notice
of business resumption to the tax authority to which the business suspension
notice is submitted, implement tax laws and submit the tax declaration dossier
as per regulations.
In the
cases specified in Point g.2 of this Article, the notice shall be sent to the
supervisory tax authority at least 01 working day before the actual (early)
resumption date;
h) Time
limit for applying for TIN invalidation:
The
application for TIN invalidation shall be submitted to the taxpayer's
supervisory tax authority within 10 working days from the issuance date of the
business termination document or the date of contract termination.
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1.
Responsibilities of taxpayers:
Taxpayers
shall comply with regulations of Article 5 of this Decree on taxpayer
registration; change of taxpayer registration information; business suspension;
TIN invalidation, and the following regulations:
a)
Taxpayers must provide complete, accurate, and timely taxpayer registration
information of themselves, their dependent units, and business locations when
registering for the first time and when changes occur; take responsibility for
the accuracy of the information provided; apply for taxpayer registration of
dependent units as required by the tax authority when such units fail to apply
for taxpayer registration.
Legal
representatives or owners of enterprises having tax-related risks as analyzed
by tax authorities are responsible for explaining, providing information and
documents as requested by tax authorities, and complying with tax
administration measures as notified by tax authorities.
If
information transferred by the business registration authority or a competent
authority to the tax authority via the inter-agency single-window system is
insufficient as prescribed in this Point, the taxpayer is responsible for
supplementing taxpayer registration information as notified by the tax
authority. Taxpayer registration information shall be centrally managed by tax
administration authorities and uniformly used for tax-related procedures as
prescribed by tax administration laws;
b) In
cases where the taxpayer's relocation to another provincial-level
administrative division (hereinafter referred to as "province") leads
to a change of the supervisory tax authority, after completing relocation
procedures, the taxpayer shall continue following tax-related procedures and
fulfill other obligations to the tax authority of the old location as follows:
b.1)
Submit all tax declaration dossiers that are due up to the time of address
change;
b.2)
Fully pay tax, late payment interest and fines as per regulations;
b.3)
Request offsetting or refund of overpaid tax, except for the cases specified in
Point b.4 of this Clause;
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c) During
business suspension:
c.1) The
taxpayer is not required to submit tax declaration dossiers, unless the
suspension begins in the middle of a month/quarter/Gregorian calendar
year/fiscal year, in which case the tax declaration dossier of that
month/quarter/year must be submitted;
c.2) The
taxpayer must not use invoices. In case the taxpayer is permitted by the tax
authority to use invoices in accordance with invoicing laws, the taxpayer shall
submit the tax declaration dossier as per regulations;
c.3) The
taxpayer shall implement the tax authority’s decisions and notices of debt
collection, tax enforcement, exit ban, inspection of compliance to tax laws and
administrative penalties for tax offences in accordance with the Law on Tax
administration;
c.4) The
taxpayer's status of "suspended" shall be updated on the Tax
Administration Information System and uniformly used for tax-related procedures
as prescribed by law;
d) Upon
TIN invalidation, the taxpayer has the following responsibilities:
d.1)
Submit the tax declaration dossier, pay tax, settle overpaid tax and input VAT
surplus (if any) with the tax administration authority, including tax obligations
of the taxpayer's dependent units, business locations, and tax obligations of
authorized parties (if any);
d.2) If
the taxpayer has dependent units, all of these dependent units must complete
TIN invalidation procedures before invalidation of the taxpayer's TIN;
dd) The
taxpayer applying for TIN restoration shall submit all tax declaration dossiers
that were not submitted, fully pay tax to the tax authority before TIN
restoration, unless the legal status is restored by a competent authority or a
competent authority permits payment of tax debt in instalments under Clause 6
Article 48 of the Law on Tax Administration;
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e.1) The
taxpayer still has the tax obligations incurred during the non-operating period
as notified by the tax authority, including those incurred at the registered
addresses of the taxpayer's dependent units and business locations; comply with
notifications and decisions of tax administration authorities and relevant
authorities as prescribed by law;
e.2) The
taxpayer must not carry on procedures for business suspension after the tax
authority has issued the notification that the taxpayer does not operate at the
registered address, and may only carry on procedures for business suspension
after TIN has been restored;
g) The
taxpayer is not required to re-declare information that already exists in the
national database or databases of Ministries or central authorities connected
to the Tax Administration Information System, unless there are changes or it is
requested by tax administration authorities to serve tax inspections;
h)
Individuals who are owners of sole proprietorships, owners of single-member
limited liability companies, general partners, owners of household businesses,
legal representatives of the enterprises and household businesses that are not
operating at the register addresses as notified by tax authorities, or have
their Certificates of Business Registration revoked by competent authorities
under Article 73 of this Decree, before applying for taxpayer registration of
new enterprises or household businesses of which the individuals are legal
representatives or executives.
2.
Responsibilities of tax authorities:
a) If the
taxpayer registration dossier is complete, the tax authority must notify the
taxpayer that the dossier is accepted and process the dossier within 03 working
days from the date of receipt;
b) If the
dossier is incomplete, the tax authority must notify the taxpayer within 02
working days from the date of receipt;
c) If the
tax authority receives taxpayer registration information from the taxpayer as
prescribed in Clauses 3, 4 and 5 of this Article, the tax authority shall
provide information about the receipt, process and update taxpayer registration
information as per regulations to make sure the taxpayer can monitor it
electronically;
d) The
tax authority shall collect, analyze, and evaluate information about legal
representatives, business owners, organizations and individuals related to
taxpayers to classify tax risks (including identifying individuals linked to
enterprises that are not operating at registered addresses, commit tax- or
invoice-related violations, or high-risk cases); and applies appropriate risk
management measures as prescribed by law.
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In case
of taxpayer registration via the inter-agency single-window system, the authority
that receives the application for registration of the enterprise, cooperative,
cooperative union, artel, household business, dependent unit, business location
of the enterprise, cooperative, or cooperative union shall transmit, share
business registration data to the tax authority, or synchronize data between
the National Enterprise Registration Information System and the Tax
Administration Information System in order for the tax authority to process
such data in accordance with the Law on Tax Administration and relevant laws.
Shared or
synchronize data is relevant information about registration of enterprises,
cooperatives, cooperative unions, artels, household businesses serving risk
management in tax administration.
4.
Responsibilities of authorities managing the National Population Database:
a)
Authorities managing the National Population Database shall provide, share
personal identification information with tax authorities for issuance of TINs
to taxpayers according to their personal identification numbers;
b)
Provided and shared information include: personal identification number, full
name, date of birth, gender, nationality, residence, legal status (living,
dead, missing), and other information about individuals as prescribed by law;
c) Information
shall be provided and shared in the following cases: generation of the personal
identification number, changes to provided information; cancelation or
re-generation of the personal identification number.
5.
Authorities issuing the Establishment and Operation License to organizations:
a)
Authorities having the power to issue the Establishment and Operation License,
establishment decision or equivalent certificates to organizations subject to
business registration (except business registration authorities in the
inter-agency single-window system) shall provide and share information with tax
authorities to serve tax administration;
b)
Provided and shared information include: number, issuance date, issuer of the
Establishment and Operation License, establishment decision or equivalent
certificates issued to organizations; name, address, legal representative of
the organization (personal identification number, date of birth, gender,
nationality), legal status of the organization, and other information on the
license or certificate as prescribed by law;
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d)
Information shall be provided within 10 working days from the day on which the
license or certificate is issued, changed or revoked, the organization's
business operation is suspended or terminated;
dd)
Information shall be promptly provided and shared electronically, ensuring data
synchronization among authorities as prescribed by law. Information can be
provided in the form of physical documents if electronic methods are yet to be
available.
Collection,
sharing, access, and use of information under this Article must comply with tax
administration laws and relevant laws, ensuring information safety and
confidentiality as per regulations.
Article 8. Use of TINs
1.
Taxpayers must write their assigned TINs on invoices, records, and documents
when conducting business or financial transactions directly related to tax
obligations; when opening deposit accounts at credit institutions or FBBs,
payment service providers, or intermediary payment service providers; when
declaring and paying tax; when claiming tax exemption, reduction, refund, cancellation;
when registering customs declarations; and when carrying out other tax-related
transactions for all obligations to the state budget, including cases where
taxpayers conduct production or business operations in multiple administrative
divisions.
2.
Taxpayers must fully and accurately provide their TIN to organizations or
individuals responsible for withholding and paying tax on their behalf, or
declaring and paying tax on their behalf; provide their TIN to relevant
agencies, organizations, and individuals to serve tax administration as
prescribed by law; and write the TIN on dossiers when carrying out
administrative procedures via the inter-agency single-window system with tax
authorities and relevant authorities or organizations.
3. Tax
authorities, the State Treasury, credit institutions, FBBs, payment service
providers authorized to collect state budget revenues, and organizations
authorized by tax authorities to collect tax must use taxpayers’ TINs in
transaction documents related to tax obligations as prescribed, and must
collect and transfer the collected tax, late payment interest and fines to
state budget.
4. Credit
institutions, FBBs, payment service providers, and intermediary payment service
providers must specify the TINs in account opening documents and in records of
transactions conducted via taxpayers’ accounts.
5. A TIN
must not be used in transactions specified in Clause 1 of this Article after it
is invalidated by the tax authority, and may only be used again once restored.
For taxpayers not operating at their registered address as notified by tax
authorities, their TINs may only be used in transactions serving the
invalidation or restoration of such TINs as per regulations.
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Article 9. Tax periods
1. Tax
periods include occurrences, monthly tax periods, quarterly tax periods, annual
tax periods, or tax settlement periods under Clause 8 Article 4 of the Law on
Tax Administration.
2.
Determination of tax periods:
a) A tax
occurrence is the day the taxpayer incurs a tax obligation;
b) A
monthly tax period is the period from the first day to the last day of the
Gregorian calendar month;
c) A
quarterly tax period is the period from the first day to the last day of the
Gregorian calendar year or fiscal year;
d) An
annual tax period is the Gregorian calendar year or fiscal year;
dd)
Determination of tax settlement periods:
dd.1) A
tax settlement period shall be an annual tax period prescribed by accounting
laws, except for the cases specified in Point dd.2 of this Clause;
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In cases
where, within a Gregorian calendar year, an individual is present in Vietnam
for fewer than 183 days but the total number of days of presence in Vietnam
within 12 consecutive months from the first day of presence is 183 days or
more, the PIT settlement period for the first year shall be 12 consecutive
months from the first day of presence in Vietnam.
Article 10. Deadlines for submission of tax declaration
dossiers
1. For
taxes declared per occurrence, the deadline for submitting the tax declaration
dossier shall be the 10th day from the day following the day on
which tax is incurred, except in cases where tax declaration and payment must
be made before the tax authority issues a separate authenticated e-invoice
under Point b Clause 3 Article 26 of the Law on Tax Administration.
2. For
taxes declared monthly, the deadline for submitting the tax declaration dossier
shall be the 20th of the month following the month in which tax is
incurred.
3. For
taxes declared quarterly, the deadline for submitting the tax declaration
dossier shall be the last day of the first month of the quarter following the
quarter in which tax is incurred.
4. For
taxes declared annually, the deadline for submitting the tax declaration
dossier shall be the last day of the first month of the following Gregorian
calendar year or fiscal year.
5.
Deadlines for submission of tax settlement dossiers:
a) The
last day of the third month from the end of the tax settlement period;
b) The 45th
day from the day the taxpayer issues a decision on business termination,
dissolution, bankruptcy, contract termination, equitization of a state-owned
enterprise, full division, partial division, acquisition of consolidation of
enterprises;
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In cases
where, within a Gregorian calendar year, an individual is present in Vietnam
for fewer than 183 days but the total number of days of presence in Vietnam
within 12 consecutive months from the first day of presence is 183 days or
more, the deadline for submission of the PIT settlement dossier shall be the
last day of the fourth month from the end of the aforementioned 12-month
period;
d) For
foreign residents whose employment contracts in Vietnam are terminated, tax
shall be settled before exit but not later than 45 days from the date of
employment contract termination.
6. For
crude oil extraction and sale (including crude oil sold domestically and
exported), the deadline for submitting tax declaration dossier per sale is no
later than 35 days from the date of sale. The date of sale is the date crude
oil is sold at the delivery point.
For
natural gas sale, the deadline for submitting tax declaration dossier shall be
the 20th day of the month following the month in which tax is
incurred. The month in which tax is incurred is the month determined under tax
laws; for other amounts payable to state budget, it is the month in which gas
is sold.
7. The
deadline for submitting the Country-by-Country Report (CbCR) shall comply with
the Decree on tax administration of related-party transactions.
8.
Deadlines for declaring PIT on income from transfer, receipt of real estate as
inheritance or gift:
a) If the
transferred, inherited or gifted real estate is already granted a certificate
of land use rights and ownership of assets affixed to land (hereinafter
referred to as "certificate of title"), including cases where the
transfer contract stipulates the buyer pays tax on behalf of the seller, cases
where a third party is permitted to sell the individual’s property under law,
or cases of authorization where the authorized person has full rights as
ownership of the real estate under civil law, the deadline shall be the last
day of the time limit for registering changes with the competent authority
under land laws;
b) If the
transferred, inherited or gifted real estate is an off-the-plan house, or land
use right affixed to an off-the-plan structure (including cases where the
transfer contract stipulates the buyer pays tax on behalf of the seller, cases
where a third party is permitted to sell the individual’s property under law,
or cases of authorization where the authorized person has full rights as ownership
of the real estate under civil law), the deadline shall be the 10th
day from the day following the effective date of the transfer contract or the
legal document proving the right to receive the real estate. In case the real
estate is contributed as capital, the deadline shall be the 10th day
from the day following the date of capital transfer, capital withdrawal, or
enterprise dissolution.
9.
Deadlines for submission of tax declaration dossiers by household businesses
and individual businesses shall comply with the Government’s Decree No.
68/2026/N D-CP.
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Article 11. Other cases of exemption of submission of tax
declaration dossiers
Taxpayers
are not required to submit tax declaration dossiers in the following cases:
1. a) The
taxpayer only has business operations that are not subject tax under tax laws,
unless the household business/individual business's annual revenue is not
subject to VAT but is subject to PIT under Decree No. 141/2026/N D-CP.
2. Income
payers and individuals that directly declare tax with tax authorities are not
required to declare PIT on tax-exempt incomes under Article 4 and Article 5 of
the Law on Personal Income Tax, unless tax is exempted under Clauses 1, 2, 17
Article 4, income of experts from startup projects under Clause 19 Article 4,
and Clauses 2, 3, 4 Article 5 of the Law on Personal Income Tax.
3. Export
processing enterprises that only have export processing activities are not
required to submit VAT declaration dossiers.
4. The
taxpayer’s business operation is suspended under Point c.1 Clause 1 Article 7
of this Decree.
5. The
taxpayer has filed for TIN invalidation, except tax settlement dossier at the
time of TIN invalidation and declaration dossier of tax incurred after TIN
invalidation filing.
6. The
income payer is declaring PIT monthly or quarterly but PIT is not incurred by
the income earner in that month or quarter.
If PIT is
not incurred (and withheld) in the last month or quarter of the year, or in the
month or quarter of full division, partial division, acquisition,
consolidation, dissolution, bankruptcy, business termination, and PIT
settlement is also not required according to instructions of the Minister of
Finance, the income payer is still required to submit the PIT declaration
dossier of such month or quarter.
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8. The
Vietnamese party withholds and pays VAT and CIT incurred by foreign contractors
on behalf of foreign contractors under tax laws and declare tax monthly, but
tax is not incurred and withheld in that month.
9.
Taxpayers eligible for VAT refund are not required to submit VAT declaration
dossiers in the following cases:
a) The
program/project owner or main contractor (including the main contractor’s
executive office in Vietnam), the organization designated by the foreign donor
to manage the program/project funded by ODA grant (including the executive
office of the donor or the designated organization);
b)
Organizations in Vietnam uses grant aid or humanitarian aid of foreign
organizations and individuals to purchase goods and services serving
programs/projects funded by such aid in Vietnam;
c)
Organizations and individuals that are granted diplomatic immunity under
diplomacy laws and purchase goods and services in Vietnam.
10. In
cases where tax is calculated and notified by tax authorities that have been
connected to and have access to the national database, database of competent
authorities, Tax Administration Information System, financial obligation
documents, or notices transmitted by competent authorities, and such
information or data is sufficient for tax calculation, the taxpayer is not
required to submit the tax declaration dossier, unless the taxpayers request
tax exemption or reduction in the dossier.
Tax
authorities shall publish on the Tax Administration Information System the
types of tax declaration dossiers eligible for exemption prescribed in this
Clause.
11. The
Vietnamese party pays income to foreign organizations and individuals from
investment in international bonds issued by the Government of Vietnam, from
loans granted to the State or the Government of Vietnam, and such income is not
subject to VAT and CIT under tax laws.
12.
Organizations that collect fees and charges without having to declare fees and
charges under regulations of law on fees and charges are not required to submit
fee/charge declaration dossiers.
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Article 12. Supplementation of tax declaration dossiers
1.
Taxpayers shall supplement tax declaration dossiers in accordance with Clause 5
Article 12 of the Law on Tax Administration and provisions of this Article. The
supplementary declaration must ensure sufficiency and accuracy of tax
obligations but must not alter the validity of conclusions or decisions issued
by tax authorities or competent authorities after inspection.
2.
Supplementary declaration prescribed in Point c Clause 5 Article 12 of the Law on
Tax Administration:
a)
Taxpayers must not supplement tax declaration dossiers falling within the scope
and period of investigation according to written requests sent by investigating
authorities to tax authorities. The period over which supplementary declaration
is prohibited shall be specified in the investigating authority's written
request. If such period is not specified in the written request, the
prohibition shall terminate when the investigating authority issues the notification
of permission for supplementary declaration;
b) The
written request sent by the investigating authority to the tax authority
mentioned in Clause 3 of this Article shall specify the taxpayer's name, TIN,
taxes, tax period under investigation, investigation period and prohibition
period.
3. The
investigating authority may prohibit a taxpayer from supplementing their tax
declaration dossiers if they are being investigated for tax offences or a
criminal charge has been made against them.
4.
Revising tax declaration dossiers as prescribed in Point d Clause 5 Article 12
of the Law on Tax Administration:
a) The
taxpayer's explanatory documents must specify: the revisions, reasons for
revising, revised period, revised tax amounts after tax inspection, and supporting
documents;
b) The
tax authority shall verify the taxpayer's explanatory documents within the
scope and period of tax inspection, and issue a written approval or rejection
of the revisions to the tax declaration dossier;
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5.
Supplementary declaration prescribed in Point dd Clause 5 Article 12 of the Law
on Tax Administration:
a) If a
competent authority has issued a conclusion or decision regarding the
taxpayer's tax obligations, but it is not the case where the written conclusion
or handling decision of the tax authority or competent authority has to be
implemented, and it is also not the case prescribed in Point b of this Clause,
the taxpayer shall make the supplementary declaration, in which case the
supplementary declaration leads to an increase in tax payable or a decrease in
tax deducted, exempted, reduced, refunded or offset against loss, and the
taxpayer shall incur the same consequences as if the errors or omissions were
identified by the tax authority or other competent authorities.
The
provisions of this Point apply to other state budget revenues under the
management of tax authorities as prescribed by law;
b) In
cases where the investigating authority, the court, State Audit Office,
inspection authority and tax authority have conclusions, judgments or decisions
that the seller uses illegal invoices or illegally uses invoices, and the
buyers use such invoices, the buyers must submit supplementary declarations to
adjust tax obligations, even if the tax period has already been inspected and
the buyers shall face the same consequences under tax administration laws as if
the violation is discovered by the tax authority or competent authority.
6. The
taxpayer shall supplement separate erroneous tax declaration dossiers in the
cases specified in Clauses 1, 2, 3, 4 and 5 of this Article as follows:
a)
Taxpayers prescribed in Points a, b, c Clause 5 Article 12 of the Law on Tax
Administration shall submit supplementary declarations for erroneous periods.
If the supplementary declaration leads to an increase in tax payable or a
decrease in tax deducted, exempted, reduced or refunded, the taxpayer shall pay
the arrears plus (+) late payment interest (if any) to state budget; If the
supplementary declaration leads to a decrease in tax payable, the taxpayer will
have the late payment interest decreased and handle the overpaid tax (if any)
as per regulations. If the supplementary declaration leads to an increase or
decrease in deductible VAT being carried forward to the next period, the
taxpayer shall declare such increase or decrease in the period when the error
or omission is discovered. The taxpayer may only declare an increase in
refundable VAT before filing the tax refund claim.
If the
taxpayer discovers that input VAT was declared incorrectly, supplementary
declaration shall be made in accordance with VAT laws;
b)
Taxpayers prescribed in Point d and Point dd Clause 5 Article 12 of the Law on
Tax Administration shall implement provisions of Point a of this Clause and
incur administrative penalties for tax offences.
7. After
tax inspection, if tax refund is not approved according to the conclusion,
decision or notification of the tax authority or competent authority, thereby
increasing or decreasing the deductible VAT being carried forward to the next
period, the taxpayer shall not make a supplementary declaration and shall
instead declare it in the tax period when the said conclusion, decision or
notification is received.
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9.
Supplementation of tax declaration dossiers for exports and imports shall
comply with customs laws.
10. The
Minister of Finance shall provide detailed guidance on procedures and documentation
for supplementation of tax declaration dossiers, methods for of tax declaration
dossiers in the cases prescribed in Point a Clause 6 of this Article;
explanatory documents and procedures for receiving and processing explanatory
documents prescribed in Clause 4 and Clause 8 of this Article.
Article 13. Declaration of tax on petroleum activities and
petroleum sales
Tax on
petroleum activities (including special tax under Agreement between the
Government of the Socialist Republic of Vietnam and the Government of Russian
Federation) shall be declared monthly, quarterly, or per occurrence for each
type of activities and revenues, and settled in accordance with this Article.
1.
Monthly declaration for extraction and sale of natural gas: natural resource
tax; CIT; special tax of Vietsovpetro JV in block 09.1 under Vietnam - Russia
Agreement dated December 27, 2010 on continued cooperation in geological survey
and petroleum extraction in the continental shelves of the Socialist Republic
of Vietnam by Vietsovpetro JV; amending and supplementary protocols; profit on
natural gas receivable by the host country.
2.
Monthly declaration: surcharges upon increase in crude oil prices, except
surcharges applicable to Vietsovpetro JV under Point c Clause 3 and Clause 5 of
this Article.
3.
Declaring tax on separate occurrences:
a) CIT 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 in
Vietnam as per regulations;
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c)
Surcharges, CIT, profits (receivable by the host country after payment of CIT
and surcharges) on surplus of petroleum leftovers of Vietsovpetro JV: tax shall
be declared and paid by the 10th day after the JV Council decides
the surplus under resolutions of separate meeting sessions, but not later than
December 31st every year, under the Agreement, its amending and
supplementary Protocols;
d) Export
duty on petroleum; if the official price is not available at the time of
customs declaration registration, the taxpayer may make a provisional payment
before customs clearance or release of goods (conditional customs clearance).
When the official price is available, the taxpayer shall make a supplementary
declaration to adjust the amount of duty payable (if any).
4.
Declaration of tax on separate sale of crude oil, including: natural resource
tax, CIT, special tax and surcharges in case of increase in crude oil price of
Vietsovpetro JV; profits receivable by the host country.
5. Annual
settlement and settlement upon termination of petroleum contracts: natural
resource tax, CIT, 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 on extraction and sale of natural gas
by Vietsovpetro in block 09.1; surcharges, CIT, profits (receivable by the host
country after payment of CIT and surcharges) on surplus of petroleum leftovers
of Vietsovpetro JV.
Article 14. Currencies for tax declaration and payment;
exchange rates for tax declaration; exchange rates for tax calculation
1. The
currency for tax declaration and calculation shall be Vietnamese Dong (VND),
except for the following cases:
a) The
taxpayer is eligible to declare Top-up Tax in foreign currencies under the
Government’s Decree No. 236/2025/N D-CP.
b) The
taxpayer declares tax on petroleum activities and petroleum sales:
b.1) For
monthly, quarterly, separate declaration of tax (including crude oil sold
domestically and exported):
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b.1.1) If
the taxpayer receives payments in VND, tax shall be declared in VND.
b.1.2) If
Vietnam National Industry - Energy Group (Petrovietnam - PVN) is permitted to
pay tax in VND under regulations of the Government, tax shall be declared in
VND converted at the exchange rate prescribed in Point b.2 Clause 3 of this
Article;
b.1.3)
Regarding surcharges, CIT, profits (receivable by the host country after
payment of CIT and surcharges) on surplus of petroleum leftovers of
Vietsovpetro JV: tax shall be declared in USD.
b.2) Tax
shall be settled in USD. If the taxpayer receives payments in VND and has
declared and paid tax in VND, it shall be converted to VND at the exchange rate
prescribed in Point b.1 Clause 3 of this Article for settlement.
c)
Foreign suppliers declare tax in convertible foreign currencies for business
operation on e-commerce platforms and other services;
d)
Diplomatic missions of the Socialist Republic of Vietnam abroad, agencies and
organizations in Vietnam permitted to collect fees and charges in foreign
currencies shall declare fees, charges, and other revenues in convertible
foreign currencies under regulations of law on fees, charges, and other
revenues.
2.
Currencies for payment of tax on petroleum activities and petroleum sales:
a) For
monthly, quarterly, ad hoc declarations: the currency for tax payment shall be
the same currency used for tax declaration as prescribed in Point b.1 Clause 1
of this Article;
b) For
tax settlement: the currency for tax payment shall be the same currency used
for tax settlement as prescribed in Point b.2 Clause 1 of this Article.
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a)
Regarding Top-up Tax under the Global Anti-Base Erosion rules:
a.1) If
the taxpayer declares the Information Return in a foreign currency, declares
the Top-up Tax Return and pays Top-up Tax in VND, the exchange rate shall be
determined in accordance with the Government’s Decree No. 236/2025/N D-CP. If
the exchange rate under Decree No. 236/2025/N D-CP is not available, the applicable
exchange rate shall be the cross rate published by State Bank of Vietnam on the
nearest date prior to the tax declaration date;
a.2) In
case of supplementary declaration under tax administration laws, the exchange
rate in the initial tax declaration dossier accepted by the tax authority shall
be used;
a.3) In
case of implementation of the conclusion or decision issued by the tax
authority or competent authority after tax inspection, the applicable exchange
rate shall be the exchange rate in the initial tax declaration dossier accepted
by the tax authority, or the exchange rate of the last day of the time limit
for submitting the tax declaration dossier if the tax declaration dossier is
not yet submitted.
b)
Regarding petroleum activities and petroleum sales:
b.1)
Exchange rates for declaring tax on petroleum activities and petroleum sales
under Point b.1.1 Clause 1 of this Article shall be the actual exchange rate
for payment of the petroleum sales;
b.2) If
Petrovietnam is permitted to pay tax in VND under regulations of the
Government, the applicable exchange rate shall be the average transfer rate of
the date of submission of the tax declaration dossier as quoted by the
commercial bank where the taxpayer frequency transacts. In case of supplementary
declaration under tax administration laws, the exchange rate in the initial tax
declaration dossier accepted by the tax authority shall apply;
b.3) For
domestic sale of crude oil, the exchange rate for VAT calculation shall be the
transfer selling rate of the commercial bank through which the taxpayer
receives payment under the contract, at the time of invoice issuance in
accordance with invoicing laws.
4. For
exports and imports, exchange rates for tax calculation shall comply with
customs laws.
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Article 15. Allocation of tax obligations
1. In
case the taxpayer has business operations, dependent units, business locations
in provinces other than that of the headquarters:
a)
Taxpayers subject to allocation of tax obligations as prescribed in clause 2 of
this Article shall declare tax either centrally at the supervisory tax
authority of the taxpayer, or declare tax of the business operations, dependent
units, business locations at their supervisory tax authorities, in accordance
with guidance of the Minister of Finance. Tax payers shall also shall calculate
and allocate tax obligations to each administrative division entitled to state
budget revenue, except for the cases prescribed in Point b of this Clause;
b)
Taxpayers subject to separate declaration of tax obligations of business
operations, dependent units, business locations shall declare tax separately at
their supervisory tax authorities in accordance with guidance of the Minister
of Finance.
2. Cases
of allocation of tax obligations:
a)
Taxpayers shall allocate VAT payable in the following cases:
a.1)
Computerized lottery business;
a.2)
Construction activities prescribed by regulations of law on national economic
sector system or construction laws, with the VAT-inclusive value of
construction works under the contract of 01 billion VND or above (except
construction activities in free trade zones, counseling, survey, design,
accounting, insurance);
a.3) Real
estate transfer, except transfer of real estate of infrastructure or housing
development projects for transfer (even if progress payments are collected);
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a.5)
Inter-provincial hydropower plants;
a.6)
Provision of postpaid telecommunications services; In cases where the provider
of postpaid telecommunications services purchase goods and services for
centralized investment in the entire telecommunications infrastructure, input
VAT may be allocated to the branches according to regulations of the Minister
of Finance.
b)
Taxpayers shall allocate CIT payable in the following cases:
b.1)
Computerized lottery business;
b.2) Real
estate transfer, except tax is separately declared where the real estate is
located according to guidance of the Minister of Finance;
b.3)
Dependent units and business locations that are production facilities
(including processing and assembly facilities, rooftop photovoltaic
installations), except dependent units and business locations eligible for CIT
incentives, dependent units and business locations of taxpayers that are
micro-enterprises prescribed by regulations of law on support for small and
medium enterprises;
b.4)
Inter-provincial hydropower plants;
c)
Taxpayer shall allocate excise tax on computerized lottery business;
d)
Taxpayers shall allocate PIT payable in the following cases:
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d.2)
Withholding PIT on income from winnings of individuals winning computerized
lottery if the lottery tickets are sold via phone, internet, terminal devices.
dd)
Taxpayer shall allocate natural resource tax payable on hydropower generation
involving hydropower reservoirs spanning across multiple provinces;
e)
Taxpayers shall allocate environment protection tax payable in the following
cases:
e.1) Oil
and gas: Dependent units of wholesalers, manufacturers, or dependent units of
subsidiary companies of wholesalers, manufacturers, unless dependent units of
wholesalers, manufacturers, or dependent units of subsidiary companies of
wholesalers, manufacturers declare with the supervisory tax authorities in
accordance with guidance of the Minister of Finance;
e.2)
Extraction and domestic sale of coal: subsidiary companies or dependent units
of enterprises extracting or selling coal domestically assigned to extract,
process and sell coal;
g)
Taxpayers shall allocate remaining post-tax profit after fund contributions on
computerized lottery business.
3. The
Minister of Finance shall provide guidance on methods for allocation,
declaration and payment of tax prescribed in this Article.
Article 16. Cases of tax calculation and tax notification
by tax authorities according to tax declaration dossiers of taxpayers
1. Cases
of tax calculation and tax notification by tax authorities according to tax
declaration dossiers of taxpayers include:
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a.1) PIT
on inheritance or gifts being securities or stakes;
a.2) PIT
on inheritance or gifts being property subject to ownership or use rights.
dd) PIT
on real estate transfer, receipt of real estate as inheritance or gifts in the
following cases:
b.1) The
real estate 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 title under housing laws;
b.2) The
real estate under authorization where the authorized party has full rights as
ownership of the real estate as prescribed by PIT laws;
b.3) Real
estate in foreign countries.
c)
Registration fees (except registration fees for land and houses);
d) Tax on
non-agricultural land payable by households and individuals (unless a
consolidated declaration is prepared by the taxpayer, in which case the
increase in tax payable shall be determined by the taxpayer);
dd) Tax
on agriculture land payable by households and individuals;
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2.
Procedures for receiving and processing satisfactory tax declaration dossiers:
a)
Receiving authorities:
a.1) For
cases prescribed in point a.1 Clause 1 of this Article, the receiving authority
shall be the supervisory tax authority of the enterprise issuing securities or
the enterprise having stakes. If the taxpayer simultaneously receives
inheritance or gifts being multiple types of securities or stakes, the
receiving authority shall be the local tax authority where the taxpayer
resides;
a.2) For
cases prescribed in Point a.2 and Point c Clause 1 of this Article, the
receiving authority shall be the tax authority where ownership or use rights
are registered, of the location designated by the provincial People’s
Committee;
a.3) For
cases prescribed in Points b.1, b.2 and e Clause 1 of this Article, the
receiving authority shall be the local tax authority where the land is located;
a.4) For
cases prescribed in Points b.3 Clause 1 of this Article, the receiving
authority shall be the local tax authority where the taxpayer resides;
a.5) For
cases prescribed in Points d Clause 1 of this Article, the receiving authority
shall be the local tax authority where the taxable land is located. Households
and individuals shall submit consolidated tax declaration dossiers at the tax
authority in accordance with guidance of the Minister of Finance;
a.6) For
cases prescribed in Points dd Clause 1 of this Article, the receiving authority
shall be the People’s Committee of the commune where the taxable land is
located.
b) Time
limits for tax authorities to issue tax notices:
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b.2) the
03 working days from the day on which the tax declaration dossier is received
by the tax authority from the taxpayer in the cases specified in Point b Clause
1 of this Article;
b.3) The
30th of April for annual declarations (except consolidated
declarations of non-agricultural land use tax of households and individuals);
b.4) In
case the harvest time does not match the deadline for paying agricultural land
use tax, the tax authority may delay issuing the tax notice for up to 60 days;
b.5) The
next working day in the cases specified in Point c Clause 1 of this Article. If
the price on which registration fee is charged is not available, the time limit
shall be 05 working days from the day on which the tax authority receives the
tax declaration dossier from the taxpayer.
c) If tax
declaration dossier is incomplete or invalid, the tax authority shall inform
the taxpayer that the tax declaration dossier is rejected, or request the
taxpayer to provide supplementary information and documents using the template
provided by the Minister of Finance, or impose tax liabilities as prescribed by
law, or send a written request for information verification to a competent
authority using the template provided by the Ministry of Finance within 03
working days from the day on which the tax declaration dossier is received, and
notify the taxpayer of the tax amount payable within 05 working days from the
day on which the written response is received from the verifying authority;
d) In
case of exemption from submission of tax declaration dossiers under clause 10
Article 11 of this Decree, the tax authority shall calculate tax payable
according to data obtained from the national database, databases of competent
state authorities, and the tax administration information system; issue a tax
notice within the following working day from the date the tax administration
information system records sufficient information to determine the taxpayer’s tax
obligations.
If
information in the system is incomplete, inconsistent, or requires verification
as the basis for tax calculation, the tax authority shall request the taxpayer
to provide or supplement information using the template provided by the Minister
of Finance, or send a written request for verification to a competent state
authority. The tax authority shall issue a tax notice to the taxpayer within 05
working days from the date of receipt of sufficient information as the basis
for tax calculation.
Article 17. Cases in which tax authorities calculate and
notify tax obligations according financial obligation documents transferred by
other authorities
1. Cases
in which tax authorities calculate and notify tax obligations according
financial obligation documents transferred by other authorities include:
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b)
Non-agricultural land and agricultural land use tax payable by households and
individuals where dossiers are submitted via the inter-agency single-window
system;
c)
Registration fees on housing and land;
d) Land
levy;
dd) Land
rents;
e)
Amounts payable by the taxpayer for the period over which land rent or land
levy was not charged ((hereinafter referred to as "arrears");
g)
Amounts equivalent to interest on late payment of land rent or land levy as
prescribed by regulations of law on land rent and land levy;
h) Other
amounts payable to state budget as prescribed by law.
2.
Procedures for receiving and processing of dossiers in cases where the tax
authority issues and sends tax notices to taxpayers after receiving written
confirmation of about land-related financial obligations and lawful and
sufficient documents from competent authorities:
a) The
designated authority shall receive the dossier and transfer it to a specialized
agency, which will send information together with documents proving eligibility
for exemption or reduction (if any) to the land authority in charge of the area
where the land is located. If exemption or reduction of land levy or land rent
is granted, the specialized agency shall inform the land authority of the
taxpayer's eligibility, area of land eligible for exemption or reduction of
land levy or land rent, duration of exemption or reduction, and level of
reduction. Documents proving the taxpayer's eligibility for exemption or
reduction of land levy or land rent shall not be sent to the land authority;
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07
working days for land levy and arrears payable by organizations and individuals
of Vietnamese descent residing abroad; 05 working days for land levy and
arrears payable by households and individuals (excluding individuals of
Vietnamese descent residing abroad); 05 working days for land rent and arrears
payable by; 03 working days for PIT on real estate transfer, inheritance, gifts
of real estate, registration fees for houses and land, non-agricultural land
use tax, and agricultural land use tax.
07
working days from the receipt of the documents determining the amounts that can
be deducted from land rent or and land levy from the competent authority. The
competent 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, land authority, or inter-agency
single-window unit.
By the 30th
of April every year, tax authorities shall issue and send payment notices to
taxpayers paying annual land rents.
3.
Taxpayer requests and written confirmations of land-related financial
obligations being circulated in accordance with regulations of the provincial
People’s Committee must contain sufficient information to enable the tax
authority to calculate tax and send tax notices as prescribed in Clause 1 of
this Article. Taxpayers are not required to submit tax declaration dossiers.
Article 18. Cases in which tax authorities send notices of
other amounts payable according documents transferred by other authorities
1. Cases
in which tax authorities send notices of other amounts payable according
confirmations transferred by other authorities include:
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;
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2.
Procedures and time limits for tax authorities to issue and send notices of
other amounts payable to taxpayers from the receipt of decisions, notices,
documents from other competent authorities:
a) Within
10 working days from the receipt of the valid decision, notice or document
transferred by the other competent authority;
b) By the
30th of April every year, 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.
Article 19. Cases in which tax is calculated and notified
by customs authorities
1. Cases
tax is calculated and notified by customs authorities include:
a) A
taxpayer terminates business operation, is not operating at the registered
address, dissolved or bankrupt before fulfillment of tax obligations, in which
case the customs authority shall calculate tax and send a tax notice to relevant
organizations and individuals;
b) A
competent authority requests the customs authority to determine tax on
confiscated exports or imports as the basis for handling as prescribed by law;
d)
Imports on which taxes are not paid during the import process are distrained
and auctioned by a competent authority, in which case the customs authority
shall calculate tax and inform it to the authority collecting auction payments;
d) 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
send a notice to the credit institution;
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e) The
taxpayer incurs administrative penalties for tax offences, in which case the
fine varies according to the tax arrears or tax avoided.
2. In the
cases specified in Points a, b, c, d, and dd Clause 1 of this Article, the
customs authority shall determine tax on exports and imports according to tax
laws, tax administration data and relevant documents.
Article 20. Responsibilities of taxpayers, tax
administration authorities and competent authorities when tax is calculated and
notified by tax administration authorities
1.
Taxpayers shall provide accurate and sufficient information in the tax
declaration dossier or financial obligation declaration and submit them to tax
administration 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
administration authorities.
2.
Responsibilities of tax administration authorities:
a) In
cases where tax administration authorities calculate and notify tax according
to taxpayers' tax declaration dossiers, tax administration authorities shall
verify information in the tax declaration dossiers, calculate tax and send tax
notices to taxpayers;
b) In
cases where tax administration authorities calculate and notify tax according
to according to financial obligation documents transferred by other competent
authorities, tax administration authority shall calculate tax and send tax
notices to taxpayer according to information in the financial obligation
documents.
If
information in the documents sent by the other competent authorities is
incomplete, insufficient, or inaccurate, the tax administration authority
shall, within 05 working days from the receipt of these documents, send a
written request for information supplementation or correction to the sending
authority. The competent authority shall provide documents and information as requested
by the tax administration authority within 05 working days after receiving the
tax administration authority's request. After sufficient information and
documents are received, the tax administration authority shall calculate tax
and issue the tax notice by the deadlines specified in this Decree;
c) In
cases where tax authorities send other tax notices according documents
transferred by other authorities as prescribed in Article 18 of this Decree: if
the transferred information is insufficient to serve as a basis for issuing a
tax notice, within 05 working days from receipt of the documents, the tax
authority shall send a written request to the transferring authority for
information supplementation or adjustment. Within 05 working days from the receipt
of the tax authority's written request, the competent state authority shall
provide the requested documents and information. After receipt of sufficient
documents and information, the tax administration authority shall issue a tax
notice within the time limits prescribed in Clause 2 Article 18 of this Decree;
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dd) Tax
administration officials are only responsible for tax calculation results and
tax notices within the scope of documents and information provided by
taxpayers, information provided by competent authorities, and database
accessible to tax administration authorities at the time of tax calculation.
3.
Responsibilities of other competent authorities:
a) Take
responsibility for the adequacy and accuracy of information in the documents
determining financial obligations;
b)
Receive info and tax declaration dossiers from taxpayers, and promptly transfer
these financial obligation or tax obligation information to tax administration
authorities;
c)
Adjust, supplement, provide information as requested by tax administration
authorities within 05 working days from the receipt of the tax administration
authority’s written request;
d)
Promptly send documents revising or supplementing documents determining tax payable
to tax authorities for revising issued tax notices;
dd)
Cooperate with tax administration authorities in developing an automated
electronic information transmission system.
Article 21. Time limits for paying tax calculated and
notified by tax authorities according to tax declaration dossiers of taxpayers
1.
Non-agricultural land use tax:
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b) The
difference in tax according to the consolidated declaration shall be paid by
the 31st of March of the Gregorian calendar year succeeding the year
in which tax is incurred;
C) In
case the declaration is revised, tax shall be paid within 30 days from the day
on which the tax notice is issued.
2.
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;
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 31st
and the rest by October 31st;
c) 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 arrears payable by taxpayers:
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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;
In case
of a new tenant where the rent is determined after October 31st, the
tax authority shall issue a rent notice for the remaining time of the year.
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 31st.
If the tenant chooses the latter, the first 50% shall be paid by May 31 and the
rest by October 31st;
a.3) If
the taxpayer uses the land for purposes subject to land lease as prescribed by
law but does not have a land lease decision or land lease contract, and the
land rent declaration is submitted behind schedule, the tax authority shall
issue a notice of land rent for the land use period and late payment interest.
Rent for the first year shall be paid within 30 days from commencement of land
use; from the second year onwards, rent shall be paid by the deadlines
prescribed in Point a.2 of this Clause;
a.4) Time
limits for land rent payment according to revised notices:
In case
of revision to the land rent notice according to the taxpayer's supplementary
declaration, the payment deadline shall be reckoned according to the initial
notice.
In case
of revision to the land rent notice according to the a document issued by the
competent authority, land rent shall be paid within 30 days from the issuance
date of the revised notice;
a.5) Time
limits for arrears payment in case the payment notices 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 payment notice, the land user shall pay 50%
of the amount payable specified in the notice;
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b) If
land rent is paid in a lump sum for the entire lease term:
b.1) Time
limits for first payment and payment of arrears:
Within 30
days from the issuance date of the payment notice, the land user shall pay 50%
of the amount payable specified in the notice;
Within 90
days from the issuance date of the payment notice, the land user shall pay the
remaining 50%;
b.2) In
case of land rent is increased after revision, payment shall be made within 30
days from the issuance date of the revised notice;
c) In
case of land lease via land use right auction, payment deadline shall be that
written on the auction result approval issued by the competent authority.
4. Land
levies and arrears payable by taxpayers:
a) Within
30 days from the issuance date of the payment notice, the land user shall pay
50% of the amount payable specified in the notice;
b) Within
90 days from the issuance date of the payment notice, the land user shall pay
the remaining 50%;
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d) Within
30 days from the issuance date of the adjusted land levy notice, the land user
shall pay 100% of the arrears specified in the notice;
dd) In
case of land allocation via land use right auction, payment deadline shall be
that written on the auction result approval issued by the competent authority.
5. Fees
for grant of right to water resource extraction:
a) Fees
for grant of right to water resource extraction (lump sum payment for the
entire lease term, first annual payment, arrears) shall be paid within 90 days
from the day on which the payment notice is issued by the competent authority.
In case of arrears payment, the initial fee shall be paid by the deadline
specified in the initial notice; the arrears shall be paid within 90 days from
issuance date of the arrears payment notice;
b)
Payment deadline from the second year on ward in case fees are paid annually:
b.1) If
the taxpayer chooses pay annually, payment shall be made by May 31st;
b.2) If
the taxpayer chooses to pay biannually, the first 50% shall be paid by May 31st
and the rest by October 31st.
6. Time
limits for payment of fees for grant of right to mineral extraction, water
resource extraction, sea area usage shall comply with relevant laws.
7.
Registration fee shall be paid within 30 days from the day on which the notice
is issued, unless deferral is granted.
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9. In
case of increase in the amount payable after the tax authority revises the
payment notice due to incorrect data, the arrears shall be paid within 30 days
from the issuance date of the revised notice.
10. In
case of decrease in the amount payable after the tax authority revises the
payment notice, the payment deadline shall be that written on the initial
payment notice.
Article 22. Cases of tax withholding, declaration and
payment on behalf of taxpayers
1. Cases
of tax withholding, declaration and payment on behalf of taxpayers:
a)
Organizations and individuals withhold, declare and pay the withheld tax on
behalf of in accordance with tax laws;
d)
Organizations withhold, declare and pay the withheld tax on business operations
on e-commerce platforms as prescribed in Article 43 of this Decree;
c)
Auctioneering organizations sell collateral to settle taxpayers’ obligations,
where they directly collect, manage, or are authorized to collect payment from
the buyer of the collateral, shall be responsible for withholding and paying
tax using the proceeds from collateral sale on behalf of the organizations or
individuals owning such assets as prescribed in Point l Clause 3 Article 40 of
the Law on Tax Administration. The seller of the collateral, upon sale, shall
issue the same type of invoice currently used by the seller, and declare tax
separately for the collateral sale. VAT to be withheld and paid on behalf of
the taxpayer shall be determined according to the tax calculation method being
applied by the seller. Where the seller requests issuance of e-invoices for
each transaction in accordance with the law on e-invoices, VAT shall be
declared according to the tax calculation method consistent with the type of
e-invoice requested. CIT and PIT to be withheld and paid on behalf of taxpayers
shall be determined in accordance with tax law.
2. Cases
of tax declaration and payment on behalf of taxpayers:
a)
Organizations and individuals declare and pay tax on behalf of taxpayers in
accordance with tax laws;
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c) The
secured party (excluding the State Bank of Vietnam) that sells the collateral
to settle debts, or the buyer of the collateral under civil laws, shall declare
and pay tax on behalf of the taxpayer in accordance with Point g Clause 2 Article
40 of the Law on Tax Administration. To be specific:
c.1) The
secured party shall declare tax on the collateral sale separately. The secured
party, when selling the collateral, shall issue the same type of invoice
currently used by the secured party (the seller). VAT to be withheld and paid
on behalf of the taxpayer shall be determined according to the tax calculation
method being applied by the seller. CIT and PIT to be withheld and paid on
behalf of the taxpayer shall be determined in accordance with tax laws;
c.2) The
collateral buyer shall declare and pay tax on behalf of the non-business
individual;
d) If the
secured party is a wholly state-owned organization (100% of charter capital of
which is held by State) established by the Government for purchasing, selling,
and handling debts, and is permitted to transfer or lease collateralized real
estate or other assets to recover debts has civil agreements stipulating that
the secured party must declare and pay tax on behalf of the collateral owner,
the secured party shall be responsible for declaring and paying tax on behalf
of the collateral owner, and issue invoices to determine the tax amounts to be
withheld and paid on behalf of the collateral owner in accordance with Point
c.1 of this Clause;
dd) The organization
that leases an individual’s real estate shall declare and pay tax on behalf of
the individual if so stipulated by the lease contract;
e) 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;
g) Cases
in which tax obligation must be fulfilled as prescribed in Article 27 of this
Decree;
h) Credit
institutions shall pay tax and late payment interest on behalf of taxpayers In
cases where the imports are exempt from tax or pledged by the declarant as
collateral for loans but has not declared and paid tax to the customs
authority, and the credit institutions have to liquidate the collateral to
recover the debts;
i) The
auctioneering organization directly collects, manages, or is authorized to
collect payment from the buyer of the collateral shall declare and pay tax on
behalf of taxpayers on collateral that is imports eligible for tax exemption or
non-imposition of tax as prescribed in Point l Clause 3 Article 40 of the Law
on Tax Administration;
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l)
Organizations and individuals that withhold, declare and pay the withheld PIT
on income from business operation in accordance with PIT laws shall declare and
pay PIT on behalf of individuals on income from brokerage, insurance agent
activities, lottery business, multi-level marketing activities of individuals,
and income from business operation of non-resident individuals.
Article 23. Extension of deadlines for submission of tax
declaration dossiers in exceptional cases
In cases
where deadlines for submission of tax declaration dossiers have to be extended
due to exceptional difficulties as prescribed in Point b Clause 4 Article 12 of
the Law on Tax Administration, the Ministry of Finance shall take charge and
cooperate with relevant Ministries central authorities in proposing eligible
entities, taxes and duration of extension of deadlines for submission of tax
declaration dossiers to the Government.
Section 3. QUARTERLY PROVISIONAL TAX PAYMENT; DEADLINES FOR
TAX PAYMENT; DEFERRAL OF TAX PAYMENT; HANDLING LATE PAYMENT OF TAX; FULFILLMENT
OF TAX OBLIGATIONS
Article 24. Quarterly provisional tax payment
1.
Taxpayers shall provisionally pay the following taxes and amounts every
quarter:
a) CIT;
b)
Remaining post‑tax profits payable to the state budget in accordance
with regulations of law on management and investment of state capital in enterprises.
2. The
deadline for quarterly provisional payment shall be the last day of the first
month of the quarter following the quarter in which the tax obligations arise.
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a)
Taxpayers must determine the amount of tax to be provisionally paid each
quarter, provided the aggregate amount provisionally paid for all 04 quarters
shall not be less than 80% of the amount of tax payable according to the
taxpayer’s annual settlement;
b) In
case of underpayment, late payment interest shall be charged on the arrears for
the period from the day following the payment deadline of the fourth quarter to
the day preceding the day on which the arrears are paid to state budget,
including supplementary declaration;
c) Where
a competent authority conducts an inspection after the enterprise has settled
tax and discovers an underpayment, late payment interest shall be charged in
accordance with clause 2 Article 26 of this Decree.
4. The
Minister of Finance shall provide guidelines for provisional payment of tax
prescribed in this Article.
Article 25. Deadlines for payment of tax, late payment
interest and fines, extension of deadlines for payment of tax, late payment
interest and fines, and deferral of payment of tax, late payment interest and
fines in exceptional cases
1.
Deadlines for payment of tax:
a)
Deadlines for payment of tax, late payment interest and fines are specified in
Clause 1 Article 14 of the Law on Tax Administration;
b)
Deadlines for payment of fees and charges not directly collected by tax
administration authorities shall comply with regulations of law on fees and
charges.
2.
Deadlines for payment of tax, late payment interest and fines in cases where
taxpayers pay them directly to organizations authorized by tax administration
authorities: Within 01 working day from the date of collection, the authorized
organization must transfer the collected amounts into the state budget account
as per regulations.
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a) In
cases where the taxpayer’s business suffers material damage due to a force
majeure event prescribed in Point a Clause 7 Article 14 of the Law on Tax
Administration, the deadline for payment of tax, late payment interest and
fines may be extended for up to 02 years from the date of occurrence of the
force majeure event;
b) In
cases where the taxpayer’s business operation has to be terminated due to
relocation of production or business facilities at the request of competent
authorities, thereby affecting business performance as prescribed in Point b
Clause 7 Article 14 of the Law on Tax Administration, the deadline for payment
of tax, late payment interest and fines may be extended for up to 01 year from
the date of termination.
4.
Deferral of payment of tax, late payment interest and fines in exceptional
cases:
At
certain times when certain groups of taxpayers, industries or businesses are
facing difficulties, the Ministry of Finance shall take charge and cooperate
with relevant ministries and central authorities in proposing to the Government
groups of taxpayers, taxes and other amounts eligible for deferral, time,
procedures, authority, applications for deferral of payment of tax, late
payment interest and fines. Tax deferral shall not affect state budget revenue
estimate approved by the National Assembly.
5. In
cases where customs authorities collect cash directly, within 01 working day
from the date of collection of tax, late payment interest and fines from
taxpayers, the customs authority must transfer the collected amounts to the
state budget account in accordance with regulations of the Minister of Finance.
Article 26. Periods over which late payment interest is
charged, cases of exemption from late payment interest, deferral and adjustment
of late payment interest
1.
Periods over which late payment interest is charged:
a) Late
payment interest shall be charged over the continuous period from the day
following the deadline or extended deadline for tax payment, or the deadline
specified in the tax imposition decision, handling decision of the tax
administration authority, decision or document of the competent authority, to
the day preceding the day tax debt and other arrears are paid to state budget;
b) Late
payment interest shall be charged over the continuous period from the day the
State Treasury refunds overpaid tax or offsets the refundable tax against the
amount payable to state budget according to the decision on tax refund
disgorgement issued by the tax administration authority, or the date of
issuance of the tax exemption or reduction decision or notification, to the day
preceding the day the incorrectly refunded, exempted or reduced tax is paid to
state budget.
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Late
payment interest shall be charged over the continuous period from the day
following the deadline for tax settlement to the day preceding the day tax is
paid to state budget as prescribed in Point g Clause 3 of this Article.
3. Late
payment interest shall be exempted in the following cases:
a)
Taxpayers provide goods or services covered by state budget, including
subcontractors stipulated in contracts with the investor and directly paid by
the investor, but have not been paid:
a.1) The
amount of tax debt exempted from late payment interest prescribed in this
Clause is the total amount of tax (excluding PIT, VAT, CIT to be withheld and
paid on behalf of foreign contractors), other amounts, late payment interest
(including late payment interest charged on PIT, VAT, CIT to be withheld and
paid on behalf of foreign contractors) that has not been paid to state budget
but not exceeding the amount not paid by state budget;
a.2) Late
payment interest shall be exempted for the period from the deadline for paying
the taxpayer to the day the taxpayer is paid by state budget;
b) The
taxpayer's debt is frozen in accordance with Point e Clause 1 Article 20 of the
Law on Tax Administration; it is during the debt freezing period prescribed in
Article 34 of this Decree;
c) The
cases specified in Point o Clause 1 Article 37 of the Law on Tax
Administration;
d) The
cases in which late payment interest is exempted as prescribed by law;
dd)
Reversal of tax debt cancellation under decisions of the Minister of Finance:
tax administration authorities shall not charge late payment interest for the
period from the issuance date of the tax debt cancellation decision to the
issuance date of the decision on reversal of tax debt cancellation;
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e.1) If
the exports or imports must undergo analysis, classification or assessment
under customs laws for determination of tax payable, late payment interest
shall not be charged on the increase in tax for the period pending the customs authority’s
request for supplementation based on analysis, classification, or assessment
results;
e.2) If
the goods does not have an official price at the time of registration of the
customs declaration under regulations of law on customs value, late payment
interest shall not be charged on the increase in tax for the period without the
official price;
e.3) If
the customs value of the goods is increased but the increase is not yet
determined at the time of registration of the customs declaration, late payment
interest shall not be charged on the increase in tax for the period pending
determination of the increase in customs value;
e.4) If
anti-dumping tax or countervailing duty is imposed on the imports for a
retrospective period of 90 days under regulations of law on foreign trade
management, the customs authority shall not impose late payment interest on
such 90-day period;
e.5)
Exports or imports in the cases specified in Points a, b, c, d and dd of this
Clause;
g) In
cases where the taxpayer offset the overpaid tax, late payment interest and
fines against outstanding tax, responsible for and fines, late payment interest
shall not be charged on the offset amount for the period from the overpayment
date to the date of offsetting by the tax authority.
4. Late
payment interest shall not be charged for the debt freezing period in the cases
specified in Points a, b, c, d and dd Clause 1 Article 20 of the Law on Tax
Administration.
5. In
cases where supplementary declaration leads to a decrease in tax payable, or
the tax administration authority, state agency or competent person decreases
the taxpayer's financial obligations to state budget, late payment interest on
such decrease will be adjusted accordingly.
Article 27. Fulfillment of tax obligations
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2. In the
cases prescribed in Point c Clause 2 Article 17 of the Law on Tax
Administration, if the original enterprise (predecessor enterprise) has not
fulfilled its tax obligations, the enterprise established after conversion
(successor enterprise) shall inherit the all the predecessor's interests
(including tax payable or deductible VAT, overpaid tax) and fulfill the
predecessor's tax obligations from the issuance date of the Certificate of
Enterprise Registration.
3. In the
cases specified in Clause 3 Article 17 of the Law on Tax Administration:
a) When
the tax authority receives information that a taxpayer who is an individual has
died, declared dead by a court, missing, or incapacitated by the court,
together with information on the taxpayer's heir or the person assigned to
manage the taxpayer' estate or property, the tax authority shall determine the
unfulfilled tax obligations of the deceased, missing, or incapacitated taxpayer
and responsibility of the taxpayer's heir, estate manager, or property manager
to fulfill such tax obligations as prescribed by law;
b) In
cases where the taxpayer who was declared dead or incapacitated by the Court
had had his/her debt cancelled as prescribed in Point a Clause 1 Article 21 of
the Law on Tax Administration, but then the Court issued a decision to cancel
the decision to declare the taxpayer dead or incapacitated, the tax administration
authority shall restore the cancelled tax debt in accordance with regulations
of the Minister of Finance. The taxpayer has the responsibility to fulfill
his/her tax obligations as per regulations.
4. Tax
administration authorities shall notify outstanding tax obligations, urge and
enforce tax payment by taxpayers, organizations and individuals inheriting the
outstanding tax obligations of taxpayers in accordance with Article 17 of the
Law on Tax Administration.
5. Where
relevant laws provide for organizations or individuals to inherit the rights
and obligations of other organizations or individuals in cases other than those
prescribed in Article 17 of the Law on Tax Administration, the fulfillment of
tax obligations by the inheriting organizations or individuals shall comply
with Clauses 2 and 4 of this Article.
6.
Foreign investors may remit profits distributed or earned from direct
investment activities in Vietnam to foreign countries as follows:
a)
Foreign investors may annually remit profits distributed or earned from direct
investment activities in Vietnam to foreign countries at the end of the fiscal
year after the enterprise in which the foreign investor investigates has
fulfilled its financial obligations to the State of Vietnam as prescribed by
law, has submitted the audited financial statement and CIT settlement dossier
for the fiscal year to its supervisory tax authority, has fully paid tax, late
payment interest, and fines due under law, and the enterprise must have no
outstanding tax debts at the time of profit remittance;
a) Upon
termination of direct investment activities in Vietnam: after the enterprise in
which the foreign investor investigates has fulfilled its financial obligations
to the State of Vietnam as prescribed by law, has submitted the audited
financial statement and CIT settlement dossier for the fiscal year to its
supervisory tax authority, and has fulfilled obligations under the Law on Tax
Administration, including undue tax obligations as prescribed by law;
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Article 28. Fulfillment of tax obligations upon exit from
Vietnam
1. Exit
ban will be imposed in the following cases:
a)
Individual businesses, owners of household businesses are subject to tax
enforcement with outstanding tax debts of 50 million VND or more, and such
debts have been overdue by 120 days or more;
b)
Individuals who are beneficial owners of enterprises under the Law on
Enterprises, individuals who are legal representatives of enterprises,
cooperatives, or cooperative unions that are subject to tax enforcement, with
outstanding tax debts of 500 million VND or more, and such debts have been
overdue by 120 days or more;
c)
Individual businesses, owners of household businesses, individuals who are
beneficial owners of enterprises under the Law on Enterprises, individuals who
are legal representatives of enterprises, cooperatives, or cooperative unions,
cooperatives, cooperative unions that, as determined and notified by tax
administration authorities, are not operating at registered addresses and fail
to initiate procedures for TIN restoration or invalidation within 120 days from
the date of notification by the tax authority;
d)
Foreign individuals with overdue tax debts;
dd)
Vietnamese nationals exiting Vietnam to reside overseas; Vietnamese nationals
residing overseas who have overdue tax debts upon exit from Vietnam.
2. Power
to impose, extend and cancel exit ban:
a) The
supervisory tax administration authority of the taxpayer has the power to
notify exit ban;
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3. Exit
ban procedures:
a) For
tax administration authorities:
a.1) For
taxpayers in the cases specified in Points a, b, and c Clause 1 of this
Article: 30 days prior to issuing the exit ban notice, the tax administration
authority shall send a warning to the taxpayer’s electronic tax transaction
account via the Tax Administration Information System, and simultaneously publish
the warning on the tax administration authority’s website.
Upon
expiry of the period stated in the notice, if the taxpayer fails to pay the
minimum tax amount prescribed in Points a, b, and c Clause 1 of this Article,
the tax administration authority, through the Tax Administration Information
System, shall send an exit ban notice to the immigration administration system,
the taxpayer’s electronic tax transaction account, the account of the
individual subject to exit ban, and simultaneously publish the notice on the
tax administration authority’s website;
a.2) For
taxpayers in the cases specified in Point d Clause 1 of this Article: the tax
administration authority, through the Tax Administration Information System,
shall send an exit ban notice to the immigration administration system, the
electronic tax transaction account of the individual subject to exit ban, and
simultaneously publish the notice on the tax administration authority’s
website;
a.3) For
taxpayers in the cases specified in Point dd Clause 1 of this Article: where
there are grounds to determine that the Vietnamese individual is leaving
Vietnam for permanent residence abroad, or the Vietnamese individual residing
abroad has outstanding tax debts, the tax administration authority, through the
Tax Administration Information System, shall send an exit ban notice to the
immigration administration system, the electronic tax transaction account of
the individual subject to exit ban, and simultaneously publish the notice on
the tax administration authority’s website.
b) For
immigration authorities: Within the day on which the exit ban notice is
received from the tax administration authority's system, the immigration
authority shall suspend these persons from exit.
4.
Procedures for imposing exit ban on foreigners
No later
than 30 days prior to the expiry of the exit ban period for foreigner under
regulations of law on exit and entry of foreigners in Vietnam, where the
taxpayer has not fulfilled tax obligations under Points a.1 and a.3 Clause 5 of
this Article, the tax administration authority, through the Tax Administration
Information System, shall send an exit ban to the immigration administration
system and to the electronic tax transaction account of the individual subject
to exit ban, and simultaneously publish the notice on the tax administration
authority’s electronic portal.
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a) For
tax administration authorities:
a.1) For
taxpayers in the cases prescribed in Points a and b Clause 1 of this Article,
the tax administration authority, through the Tax Administration Information
System, shall issue an exit ban cancellation notice immediately upon
determining that the taxpayer has fulfilled tax obligations and the outstanding
tax debt is below 50 million VND for household businesses and individual
businesses, or below 500 million VND for enterprises, cooperatives, or
cooperative unions, or tax debts have been cancelled as prescribed by law;
a.2) For
taxpayers in the cases prescribed in Point c Clause 1 of this Article, the tax
administration authority shall issue an exit ban cancellation notice when the
taxpayer files for TIN restoration, submits the tax declaration dossier, pays
tax debts, and the outstanding tax debt is below 50 million VND for household
businesses and individual businesses, or below 500 million VND for enterprises,
cooperatives, or cooperative unions, or TIN is invalidated as prescribed by
law;
a.3) For
taxpayers in the cases prescribed in Points d and dd Clause 1 of this Article,
the tax administration authority, through the Tax Administration Information
System, shall issue an exit ban cancellation notice immediately upon
determining that the taxpayer has fulfilled tax obligations or tax debts have
been cancelled as prescribed by law;
b) If the
taxpayer has fulfilled tax obligations as prescribed in Point a above but
information has not been updated in the Tax Administration Information System,
the taxpayer shall send a feedback and photocopies of proofs of tax payment to
the tax authority via the Tax Administration Information System. The tax
authority shall update the information and issue an exit ban cancellation
notice immediately upon receipt of the taxpayer’s feedback;
c) The
immigration authority shall lift the exit ban immediately upon receipt of the
notice from the tax administration authority's system.
6. Method
of connection and transmission of information and data between the tax
administration authorities, immigration authorities and taxpayers:
a)
Notices of exit ban, extension of exit ban, cancellation of exit ban shall be
sent to immigration authorities in real time between the Tax Administration
Information System and the immigration administration system;
b) Where
real-time data exchange is not viable as prescribed in this Article, notices of
exit ban, extension of exit ban, cancellation of exit ban shall be sent by post
between tax administration authorities and immigration authorities.
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Article 29. Eligibility for tax refund
1. Cases
of tax refund under Point a Clause 1 Article 18 of the Law on Tax
Administration shall comply with tax laws. Procedures for refund of tax on oil
and gas sold to vehicles of foreign carriers on routes through Vietnamese ports
or to Vietnamese vehicles on international transport routes, which are subject
to tax refund under the provisions of the Law on Environmental Protection Tax
shall be carried out in accordance with regulations on refund of overpayment.
2. Cases
of refund of overpayment prescribed in Point b Clause 1 Article 18 of the Law
on Tax Administration:
a) Refund
of PIT to payers of salaries and remunerations authorized by individuals to
settle tax;
b) Refund
of tax under Double Taxation Avoidance Agreements, and refund of tax or other
amounts under other international treaties;
c) Refund
of tax to enterprises and organizations upon dissolution or bankruptcy;
d) Refund
of PIT to individuals earning income from salaries and wages who directly
settle tax with tax authorities;
dd)
Refund of overpaid tax to household businesses and individual businesses under
Clauses 1, 2 and 3 Article 12 of Decree No. 68/2026/N D-CP (amended by Decree
No. 141/2026/N D-CP);
e) Refund
of tax, late payment interest and fines under Clause 1 Article 15 of the Law on
Tax Administration in cases other than those specified in Points a, b, c, d and
d of this Clause.
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4. Cases
in which tax is not refunded:
a)
Individuals with annual overpaid PIT of 50.000 VND or less on salaries and
remunerations, as shown in the tax settlement dossier, shall have the overpaid
tax offset against the tax payable in the subsequent tax period;
b)
Household businesses and individual businesses with annual overpaid tax of
50.000 VND or less, as shown in the tax declaration dossier or tax settlement
dossier, shall have the overpaid tax offset against the tax payable in the
subsequent tax period.
5. The
Minister of Finance shall provide guidance on this Article, and on standards,
documentation, procedures for the selection, adjustment, and termination of
enterprises selling goods eligible for VAT refund to foreigners and Vietnamese
nationals residing overseas (hereinafter referred to as "foreigners")
upon exit; standards and procedures for the selection and termination of VAT
refund agents for foreigners; selection, suspension, and termination of VAT
refund to foreigners at international airports and seaports; regulations on
access, exchange, and connection of information within the VAT refund
management system for foreigners; locations for goods inspection, invoice and
tax refund claim verification, and VAT refund to foreigners; and regulations on
responsibilities and powers of relevant agencies, organizations, and
individuals to refund VAT to foreigners.
Article 30. Cases of tax refund before tax inspection, or
tax inspection before tax refund
1. Cases
of tax inspection before tax refund by tax authorities include:
a)
First-time tax refund applications (claims) as prescribed by tax laws for each
investment project or each tax refund case. In the event that the taxpayer submits
a tax refund application for each investment project or tax refund case to the
tax authority for the first time but is not eligible for refund under the law,
the subsequent refund claim shall still be considered as a first-time claim;
b) Tax
refund applications submitted by taxpayers within 02 years after being
penalized for tax evasion.
In cases
where a taxpayer claims tax refund multiple times in 02 years, and the tax
authority, after examining the first tax refund application submitted after
being penalized for tax evasion, finds no act of understatement of tax payable
or overstatement of refundable tax under in Clause 2 Article 45 of the Law on
Tax Administration, and no act of tax evasion under Clause 4 Article 45 of the
Law on Tax Administration, then subsequent refund claims shall not be subject
to tax inspection before tax refund. However, if subsequent refund claim
involves incorrect tax declaration or tax evasion under in Clause 2 Article 45
of the Law on Tax Administration, it shall remain subject to tax inspection
before tax refund for 02 years after being penalized for tax evasion;
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d) Tax
refund applications of enterprises or organizations undergoing dissolution or
bankruptcy. In cases where tax settlement has already been inspected, the tax
authority shall not classify refund applications but shall decide whether to
refund tax according to the inspection results.
2. Cases
of tax inspection before tax refund for exports and imports by customs
authorities include:
a)
First-time tax refund applications (claims) for each tax refund case as
prescribed by tax laws. In cases where the taxpayer submits a refund
application to the customs authority for the first time but is not eligible for
refund as per regulations, the subsequent refund claim shall still be
considered as a first-time claim;
b) Tax
refund applications submitted within 02 years after being penalized for tax
evasion, smuggling, or illegal transportation of goods across the border;
c) Tax
refund applications of organizations undergoing dissolution, bankruptcy,
termination, sale, transfer, or handover of state-owned enterprises;
d) Tax
refund identified as high risk in tax administration;
dd) Tax
refund applications for exports or imports not settled through commercial banks
or other credit institutions as prescribed by law;
e) The
tax refund application submitted by a taxpayer that 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 head of the customs office under
regulations of law on administrative penalties;
g) Tax
refund applications submitted by taxpayers being subject to tax enforcement;
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i)
Imports that have to be re-exported to the exporting country (or a third
country or a free trade zone) through a different border checkpoint; exports
that have to be re-imported into through a different border checkpoint.
This
Clause does not apply to settlement of overpaid tax, late payment interest and
fines on exports and imports.
3. Cases
of tax refund before tax inspection are tax refund applications not subject to
inspection before tax refund as prescribed in Clauses 1 and 2 of this Article.
4. The
Minister of Finance shall elaborate this Article.
Article 31. Time limits for tax administration authorities
to receive, process tax refund applications, and respond
1. Time
limits for receiving tax refund applications and respond:
a) The
tax administration authority shall issue notify the taxpayer of whether the
taxpayer's tax refund application is received within 03 working days from the
day on which the tax refund application is received from the taxpayer;
b) If the
tax refund application is also the tax declaration dossier, the notification of
receipt of the tax declaration dossier is also the notification of receipt of
the tax refund application.
2. Time
limits for tax administration authorities to process tax refund applications:
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b) If tax
is refunded after inspection: within 10 working days from the date the tax
authority issues a conclusion or penalty imposition decision after inspection
at the taxpayer's premises, the tax authority shall issue a tax refund
decision, notification of non-refundable amount (non-refundable portion of the
claim, non-refundable amount to be offset against tax payable; amount not
eligible for both refund and offsetting), or a notification of ineligibility
for refund. The time limit for processing a tax refund application does not
include the period during which the taxpayer provides explanations or
supplementary documents at the request of the tax authority;
3. Time
limits for customs authorities to process tax refund applications:
a) If tax
is refunded before inspection: within 06 working days from the date of issuance
of the notification of receipt of the tax refund application, the customs
authority shall issue a tax refund decision or a notification of ineligibility
for refund. The time limit for processing a tax refund application does not
include the period during which the taxpayer provides explanations or
supplementary documents at the request of the customs authority;
b) If tax
is refunded after inspection: within 10 working days from the date the customs
authority issues a conclusion after inspection at the taxpayer's premises, the
customs authority shall issue a tax refund decision or a notification of
ineligibility for refund.
4. The
Minister of Finance shall elaborate this Article.
Article 32. Cases of tax exemption, tax reduction; tax
cancellation; non-imposition of tax
1. Cases
of tax exemption, tax reduction, tax cancellation, non-imposition of tax under
Point a Clause 1 Article 19 of the Law on Tax Administration include:
a) Cases
of tax exemption and tax reduction within the jurisdiction of tax authorities
as prescribed by regulations of law on tax, fees, charges, and relevant laws;
b) Cases
of tax exemption, tax reduction, tax cancellation, non-imposition of tax on
exports and imports within the jurisdiction of customs authorities as
prescribed by tax laws;
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d) Cases
of tax exemption or reduction under Double Taxation Agreements and other
international treaties.
2. Cases
of tax exemption under Point b Clause 1 Article 19 of the Law on Tax
Administration include:
a)
Exemption of PIT of 50.000 VND or less on salaries and remunerations, as shown
in the tax settlement dossier;
b)
Exemption of tax of 50.000 VND or less payable by household businesses and
individual businesses, as shown in the tax declaration dossier or tax
settlement dossier, except for the case prescribed in Point a of this Clause;
c)
Exemption of annual non-agricultural land use tax of 50.000 VND or less payable
by households and individuals.
3. The
Minister of Finance shall elaborate this Points a, c and d Clause 1 of this
Article.
Article 33. Time limits for receiving and processing
applications for tax exemption, tax reduction, tax cancellation, non-imposition
of tax
1. Tax
administration authorities shall receive applications for tax exemption, tax
reduction, tax cancellation, non-imposition of tax and notify the taxpayers of
whether their applications are received within 03 working days from the date of
receipt. If the tax exemption application or tax reduction application is also
the tax declaration dossier, the notification of receipt of the tax declaration
dossier is also the notification of receipt of the tax exemption application or
tax reduction application.
2. Time
limits for tax administration authorities to process tax exemption applications
and tax reduction applications:
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b) In
cases where the tax exemption or tax reduction application is submitted by a
taxpayer that poses a high risk of tax offences as prescribed in Point a Clause
3 Article 22 of the Law on Tax Administration, within 10 working days from the
day on which the tax authority issues a conclusion or penalty imposition
decision after inspection at the taxpayer's premises, the tax authority shall
issue a decision or notification of tax exemption or tax reduction, or a
notification of the reasons for rejection;
c) In
cases where the tax exemption or tax reduction application is received via the
inter-agency single-window system, within 07 working days from the receipt of
the satisfactory application, the tax authority shall issue a notification of
the tax amount eligible for exemption or reduction, or reasons for rejection,
and send it to the receiving authority via the inter-agency single-window
system.
3. Time
limits for receiving and processing applications for tax exemption, tax
reduction, tax cancellation, non-imposition of tax on exports and imports
within the jurisdiction of customs authorities:
a) Time
limits for receiving and processing applications for tax exemption and tax
reduction for exports and imports shall comply with regulations of law on
export and import duties, and customs laws;
b) Time
limits for receiving and processing applications for tax cancellation for
exports and imports shall comply with regulations of the Minister of Finance;
c) Time
limits for receiving and processing applications for on-imposition of tax on
exports and imports shall comply with regulations of law on customs, export and
import duties, excise tax, environment protection tax, and VAT.
4. The
Minister of Finance shall elaborate this Article.
Section 5. FREEZING AND CANCELLATION OF TAX DEBTS
Article 34. Freezing of tax debts
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2. Tax
debt freezing under Point e Clause 1 Article 20 of the Law on Tax
Administration shall be granted as follows:
a)
Taxpayers will have their tax debts frozen as prescribed in Point e Clause 1
Article 20 of the Law on Tax Administration when the following criteria are
satisfied:
a.1) For
taxpayers with restricted land usage rights: there must be a written document
from a competent authority specifying the issues regarding land area and land
price; the total land area under the decision or contract for land allocation
or lease; the reason for restriction and the commencement date of restriction,
so that the tax authority has grounds to determine the amount of frozen tax
debt;
a.2) For
taxpayers with restricted mineral extraction rights: there must be a written
document from a competent authority specifying the fees for mineral extraction
rights, water resource extraction rights, and use of maritime areas subject to
restriction in practice; the reason for restriction and the commencement date
of restriction of the area subject to restricted extraction or usage rights, so
that the tax authority has grounds to determine the amount of frozen tax debt;
b) b)
Competent authorities mentioned in Points a.1 and a.2 of this Clause include:
the Ministry of Agriculture and Environment or specialized agencies of the
Ministry of Agriculture and Environment granting mineral extraction rights; the
People’s Committees at all levels or specialized agencies of provincial
People’s Committees granting land usage rights and mineral extraction rights.
These competent authorities shall be responsible for:
b.1)
Issuing documents confirming taxpayers' restricted land usage rights or mineral
extraction rights upon request of the taxpayer. Such document must clearly
specify the contents stipulated in Points a.1 and a.2 of this Clause; the
document shall be sent to the taxpayer and simultaneously to the tax authority
managing the revenue immediately upon issuance to enable suspension procedures;
b.2)
Sending written notifications to revenue-managing tax authorities within 05
working days from the date the taxpayer is permitted to resumes land mineral
extraction or land usage, so that the tax authority terminates the tax debt
freezing;
c)
Responsibilities of tax authorities:
c.1)
Within 03 working days from receipt of the document from the competent
authority, if the document is incomplete as required under Points a.1 and a.2
of this Clause, the tax authority shall issue a written request for
supplementation within the time limit specified therein.
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c.2) The
tax authority shall send the decision on tax debt freezing and the decision on
invalidation of the decision on tax debt freezing in the cases specified in
Point e Clause 1 Article 20 of the Law on Tax Administration to the competent
authority granting land usage rights or mineral extraction rights within 05
working days from the date of issuance of such decision, for monitoring in
cooperation.
3. Tax
debt freezing period:
a) In the
cases specified in Points a, b, d and dd Clause 1 Article 20 of the Law on Tax
Administration, the tax debt freezing period begins on the day the tax
administration authority issues the decision on tax debt freezing and ends on
the day the tax administration authority issues the decision on invalidation on
the debt freezing decision;
b) In the
cases specified in Point c Clause 1 Article 20 of the Law on Tax
Administration, the tax debt freezing period begins on the day the competent
Court accepts the petition for initiation of bankruptcy or business
rehabilitation procedures and ends on the day the tax administration authority
issues the decision on invalidation on the debt freezing decision;
c) In the
cases specified in Point e Clause 1 Article 20 of the Law on Tax
Administration, the tax debt freezing period begins on the day the taxpayer is
subject to restriction of land usage rights or mineral extraction rights
according to the competent authority's decision or confirmation, and ends when
the taxpayer is permitted to resume land usage rights or mineral extraction as
notified in writing by the competent authority.
4. Frozen
tax debt amount:
a) In the
cases specified in Points a, b, c, d and dd Clause 1 Article 20 of the Law on
Tax Administration, the frozen tax debt amount shall be the total tax debt of
the taxpayer at the beginning of the debt freezing period prescribed in Clause
3 of this Article;
b) In the
cases specified in Point e Clause 1 Article 20 of the Law on Tax
Administration, the frozen tax debt amount shall be debt incurred due to the
restriction of land usage rights or mineral extraction rights, including: fees
for mineral extraction rights, land levy, land rent, fees for sea area usage,
fees for water resource extraction rights, non-agricultural land use tax, and
late payment interest on such amounts;
c) If the
taxpayer’s tax debt changes after issuance of the tax debt freezing decision,
the head of the tax administration authority shall issue a decision on
adjustment of the tax debt freezing decision.
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6. Cases
of invalidation of tax debt freezing decisions:
a) The
taxpayer has been granted tax debt freezing under Points b, c, d, and dd Clause
1 Article 20 of the Law on Tax Administration but carries on business
operations;
b) An
individual business, household business, single-member limited liability
company has been granted tax debt freezing under Clauses b, c, d and dd Clause
1 Article 20 of the Law on Tax Administration but the tax administration
authority discovers that the individual, owner or legal representative of the
household business, single-member limited liability company or sole
proprietorship establishes a new business;
c) The
taxpayer has been granted tax debt freezing under Point a Clause 1 Article 20
of the Law on Tax Administration but the Court annuls its previous decision
declaring a person dead, missing, or incapacitated;
d) The
taxpayer has been granted tax debt freezing under Clause 1 Article 20 of the
Law on Tax Administration but the amount of frozen tax debt is eligible for tax
debt cancellation under Article 21 of the Law on Tax Administration.
dd) The
taxpayer has been granted tax debt freezing under Point c Clause 1 Article 20
of the Law on Tax Administration but the Court decides not to initiate
bankruptcy procedures or to terminate bankruptcy procedures; the Court approves
the taxpayer's business rehabilitation plan or terminates business
rehabilitation procedures under Points a, b, c, and d Clause 1 Article 37 of
the Law on Bankruptcy and Rehabilitation No. 142/2025/QH15;
e) The
taxpayer has been granted tax debt freezing under Clause 1 Article 20 of the
Law on Tax Administration but has fulfilled tax obligations;
g) The
taxpayer has been granted tax debt freezing under Point e Clause 1 Article 20
of the Law on Tax Administration but a competent authority issues a written
notification that the taxpayer is permitted to continue mineral extraction or
land usage.
7. The
Minister of Finance shall provide guidance on procedures for invalidation of
tax debt freezing decisions and adjustment of tax debt freezing decisions.
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1. The
cases of tax debt cancellation are specified in Clause 1 Article 21 of the Law
on Tax Administration.
2. In
cases where the taxpayer is affected by a natural disaster, calamity, epidemic
as prescribed in Point d Clause 1 Article 21 of the Law on Tax Administration,
tax debt shall be cancelled when the following conditions are satisfied:
a) The
taxpayer suffers direct damage caused by the natural disaster, calamity or
epidemic as declared or confirmed by a competent authority;
b) The
proposed tax debt is incurred before or during the natural disaster, calamity,
epidemic and, at the time of requesting tax debt cancellation, is unable to pay
it;
c) The
taxpayer has been granted tax deferral, late payment interest exemption by the
tax administration authority or competent authority, but is still unable to
resume business operations;
d) The
taxpayer has submitted the application for tax debt cancellation and documents
confirming damage value issued by the Minister of Finance upon the occurrence
of the natural disaster, calamity or epidemic as declared;
dd) The
proposed tax debt does not exceed the damage directly caused by the natural
disaster, calamity or epidemic.
3.
Conditions for tax debt cancellation in the cases specified in Points a, b and
c Clause 1 Article 21 of the Law on Tax Administration:
a) Tax
debt cancellation in the cases prescribed in Clause 1 Article 21 of the Law on
Tax Administration shall follow tax debt cancellation procedures and
documentation as instructed by the Minister of Finance;
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4. Power
to cancel tax debts:
b)
Presidents of the People’s Committees of provinces shall decide cancellation of
debts incurred in their provinces, including: fees for mineral extraction
rights, land levy, land rent, fees for sea area usage, fees for water resource
extraction rights, non-agricultural land use tax, and late payment interest on
such amounts in the cases specified in Clause 1 Article 21 of the Law on Tax
Administration;
b) Heads
of Tax Offices of province and cities, Directors of Large Enterprise Taxation
Sub-Department, E-Commerce Taxation Sub-Department, regional Sub-Department of
Customs, Smuggling Investigation and Prevention Sub-department, Sub-departments
of Post Clearance Inspection shall decide cancellation of tax debts within
their jurisdiction or incurred at tax administration authorities of less than
5.000.000.000 VND (except tax debts within the jurisdiction of Presidents of
the People’s Committees of provinces prescribed in Point a of this Clause);
c)
Directors of Department of Taxation and Department of Vietnam Customs shall
decide cancellation of tax debts of from 5.000.000.000 VND to less than
10.000.000.000 VND (except tax debts within the jurisdiction of Presidents of
the People’s Committees of provinces prescribed in Point a of this Clause);
d) The
Minister of Finance shall decide cancellation of tax debts of 10.000.000.000
VND and above (except tax debts within the jurisdiction of Presidents of the
People’s Committees of provinces prescribed in Point a of this Clause);
dd)
Persons having the power to cancel tax debts as prescribed in this Clause also
have the power reverse tax debt cancellation.
5. Time
limits for processing applications for tax debt cancellation:
a) If the
tax debt cancellation application or application for reversal of tax debt
cancellation is incomplete, the authority or person that receives the
application shall request the sending authority to complete the application
within 10 working days from the day on which the application is received;
b) The
competent person shall issue a decision on tax debt cancellation or reversal of
tax debt cancellation, or notify the sending authority of ineligibility for tax
debt cancellation or reversal of tax debt cancellation within 30 days from the
day on which the application is received.
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7. The
Minister of Finance shall provide guidance on documentation and procedures for
reversal of tax debt cancellation in the cases specified in Clause 3 Article 17
and Clause 2 Article 21 of the Law on Tax Administration.
Section 6. TAX LIABILITY IMPOSITION
Article 36. Basis and methods for tax liability imposition
by tax authorities
1. Basis
for tax liability imposition:
a)
Database of tax administration authorities and commercial database;
b)
Information, data provided by competent authorities for tax authorities;
information, data published by competent authorities, or other official
sources;
c)
Comparison of revenue, profit margin, and minimum average tax payable of 03
local business establishments having the same commodities, business lines,
scale; if such information is unavailable or insufficient, business
establishments in other areas may be used for comparison;
d) Prices
imposed by the People’s Committees and the People’s Councils of provinces at
the time of determining taxable price in cases of transfer, inheritance, or
donation of real estate;
dd)
Documents and inspection results of tax administration authorities; documents
and results of tax inspections provided by competent authorities for tax
authorities;
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2. Method
for tax liability imposition:
a)
Imposition of separate elements of taxation:
Cases of
Imposition of separate elements:
a.1)
Through examination 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 examination of accounting books, invoices and relevant records of the
taxpayer, or through examination, comparison, verification of accounting books,
invoices and records relevant organizations, household businesses 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, thereby
decreasing assessable revenue, or records false buying prices for goods and
materials serving business operation, thereby increasing expense, deductible
VAT, or decreasing tax payable;
a.4) The
taxpayer has submitted the tax declaration dossier but is not able to determine
the elements of taxation, or has determined the elements of taxation but is not
able to calculate tax payable themselves;
a.5) The
taxpayer uses records or documents that do not reflect the substance or actual
value of the transactions to reduce tax obligations; makes false transactions
to reduce tax obligations;
a.6) The
taxpayer fails to declare and determine the values of related-party
transactions (if any), or fails to provide information and data serving
determination of values of related-party transactions according to tax
administration laws.
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b)
Imposition of proportional tax on revenue or added value:
Taxpayers
paying VAT using the direct method, paying PIT by multiplying tax rate by
assessable revenue, paying CIT by multiplying tax rate by revenue shall be
subject to imposition of proportional tax on revenue or added value in any of
the cases specified in Points a, b, c, d, dd, e, g and h Clause 2 Article 24 of
the Law on Tax Administration.
On the
basis of imposed revenue, the tax authority shall determine the amount of tax
payable in accordance with tax laws.
Article 37. Power and procedures for tax liability
imposition by tax authorities
1. Power
for tax liability imposition:
Heads of
tax authorities prescribed in Point a Clause 2 Article 2 of this Decree has the
power for tax liability imposition.
2.
Procedures for tax liability imposition:
a) When
imposing tax liability, the tax authority shall send a written notice to the
taxpayer, which must specify the reasons and basis for imposition, the tax
amount payable and payment deadline, and issue the tax liability imposition
decision;
b) The
tax authority shall issue the tax liability imposition decision using the
template provided by the Minister of Finance, and send it to the taxpayer
within 03 working days from the day on which the decision in signed. The tax
liability imposition decision must specify the reasons and basis for
imposition, the tax amount payable and payment deadline.
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c) In
case the tax authority imposes tax liability through tax inspection, the
reasons, basis and method for imposition, the tax amount payable and payment
deadline shall be written in the tax inspection record and tax decision issued
by the tax authority;
d) In
case tax liability is imposed due to the taxpayer’s violation, the tax
administration authority shall impose administrative penalties and calculate
late payment interest as prescribed by law.
Article 38. Responsibilities of taxpayers and tax
administration authorities for tax liability imposition
1.
Responsibilities of taxpayers:
Taxpayers
shall pay the fixed tax amount (tax liability) imposed by tax administration
authorities under tax decisions, even if they do not concur with it, in which
case they may request explanation from the tax administration authority or file
a complaint or lawsuit against the tax decision. Taxpayers shall provide
documents to support their complaints or lawsuits.
2.
Responsibilities of tax administration authorities:
a) The
tax authority shall send a written notice to the taxpayer and issue the tax
liability imposition decision;
b) In
case tax liability is imposed through tax inspection, the reasons and basis for
imposition, the tax administration authority shall issue a tax inspection
record and tax decision;
c) In
cases where the tax liability imposed by the tax administration authority is
greater than the tax amount payable under the complaint resolution decision of
a competent authority or a judgment/decision of the Court, the tax
administration authority must refund the overpaid tax;
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Article 39. Tax liability imposition on exports and imports
1. The
cases of tax liability imposition on exports and imports are specified in
Clause 1 Article 25 of the Law on Tax Administration and Clause 2 of this
Article.
2. Other
cases of tax liability imposition on exports and imports include:
a) The
taxpayer incorrectly declares eligibility for tax exemption, tax reduction, tax
cancellation, non-imposition of tax; fails to punctually or correctly report to
the customs authority; fails to submit or punctually or correctly submit the
supplementary declaration as required by the customs authority, or submits the
supplementary declaration without supporting documents for the customs
authority to consider, or fails to provide complete/accurate information for
determination of tax obligations as prescribed by law;
b) The
taxpayer fails to comply with the tax inspection decision or post-customs
clearance inspection issued by the customs authority;
c) 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; the customs authority or competent
authority determines that the imports are not eligible for tax exemption or are
subject to tax; raw materials, supplies, components are imported after
expiration of the 5-year tax exemption period as prescribed by regulations of
law on export and import duties but the taxpayer fails to declare and pay tax;
in-country exports or imports are not conformable with tax, customs and trade
laws:
c.1) In
case the quantity of raw materials and supplies that are imported for export
processing or export manufacturing 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 according to the
violation, whether such difference is negative or positive;
c.2) In
case the enterprise has provided explanation and the customs authority has
carried out an inspection but is unable to determine the reason for negative
difference or positive difference between the quantity of imported raw
materials and supplies and the quantity reported to the customs authority, the
customs authority shall only impose tax liability on the negative difference.
In case of positive difference where the enterprise does not commit a
violations as prescribed in Point c.1 of this Clause and still uses the
imported raw materials and supplies for export processing or export
manufacturing, the customs authority shall not impose tax liability. The
enterprise shall continue monitoring the raw materials and supplies imported
for export processing or export manufacturing similarly to the first import
until all products are exported;
c.3) In
case there is a positive difference (excess) in quantity of raw materials and
supplies imported for processing while the processing contract has expired and
been finalized by the processor and the hirer, the enterprise shall re-export
or declare and pay tax on the excess raw materials and supplies, unless they
are transferred by the enterprise to another processing contract. If tax on the
excess raw materials and supplies is not declared and paid by the enterprise,
tax liability shall be imposed by the customs authority;
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dd) The
imports are exempt from tax, not subject to tax or pledged by the tax declarant
as collateral for loans, and the collateral is liquidated by the credit
institution to recover the debts but the tax declarant has not prepared a new
customs declaration, has not fully paid tax in accordance with customs laws;
e) In
other cases where the customs authority, inspection authority or audit
authority carries out an inspection or audit at the taxpayer’s premises or at
the customs authority and discovers that the taxpayer fails to declare or
incorrectly declares the amount of tax eligible for exemption, reduction,
refund or cancellation.
3. Tax
liability imposition by customs authorities shall comply with Clause 2 Article
25 of the Law on Tax Administration. Tax liability shall be imposed while
carrying out customs procedures or after customs clearance or goods release
(conditional customs clearance) is granted.
4. Tax
liability imposition method: the customs authority shall determine the elements
of taxation and tax accounting method to determine the amount of tax payable by
the taxpayer.
5. Heads
of customs authorities prescribed in Point b Clause 2 Article 2 of this Decree
have the power to issue, revise, cancel decisions on tax liability imposition.
6.
Responsibilities of taxpayers:
a)
Taxpayers and persons authorized by taxpayers, guarantors, persons authorized
to pay tax on behalf of taxpayers shall fully pay the tax amount imposed, fine
and late payment interest under the decision on fixed tax imposition of the
customs authority. To be specific:
a.1) If
the imports are exempt from tax or pledged by the tax declarant as collateral
for loans, and the collateral is liquidated by the credit institution to
recover the debts but the tax declarant has not prepared a new customs declaration,
has not fully paid tax as prescribed in Point dd Clause 2 of this Article, the
credit institution shall pay tax on behalf of the tax declarant;
a.2) In
case customs procedures for imports are not completed and the imports are
distrained and put up for auction to enforce a customs-related tax decision;
goods that are initially eligible for tax exemption or not subject to tax and
subsequently distrained and auctioned under decision of a competent authority
or the court and become subject to tax, the organization that collects auction
payments shall pay tax to the customs authority;
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7. The
Minister of Finance shall provide guidance on procedures for tax liability
imposition prescribed in this Article.
Chapter III
DECLARATION
AND PAYMENT OF TAX ON BUSINESS OPERATIONS ON E-COMMERCE PLATFORMS
Section 1. TAX DECLARATION AND PAYMENT BY FOREIGN
ORGANIZATIONS AND NON-RESIDENT INDIVIDUALS HAVING BUSINESS OPERATIONS ON
E-COMMERCE PLATFORMS AND PROVIDING OTHER SERVICES
Article 40. Direct declaration, calculation and payment of
tax, late payment interest and fines by foreign organizations generating
revenue in Vietnam from business operations on e-commerce platforms
1.
Electronic tax transaction registration and taxpayer registration:
a)
Foreign organizations (including owners of overseas e-commerce platforms)
having business operations on e-commerce platforms and providing other services
generating assessable revenue in Vietnam (hereinafter referred to as
"foreign suppliers") shall register for electronic tax transactions
concurrently with initial taxpayer registration and shall be issued a tax
identification number (TIN) by the tax authority through the Tax Administration
Information System.
In cases
where tax obligations on the entire revenue generated in Vietnam of the foreign
supplier have been fulfilled by a business organization in Vietnam using the
credit-invoice method, or where the e-commerce platform owner withholds and
pays tax on behalf of the foreign supplier in accordance with Article 43 of
this Decree, the foreign supplier is not required to apply for taxpayer
registration under this Point;
b) In
case of changes to taxpayer registration information, the foreign supplier
shall update such information in accordance with the guidance of the Minister
of Finance;
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d)
Conditions for electronic tax transactions, procedures and documentation for
registration of electronic tax transactions and taxpayer registration shall
comply with guidance of the Minister of Finance;
dd) Upon
initial taxpayer registration, the foreign supplier shall declare complete
information about the accounts for receiving payments for transactions
generating revenue in Vietnam, including:
dd.1)
Bank accounts, checking accounts, e-wallets, or other forms of payment accounts
used by the foreign supplier to receive payments from organizations and
individuals in Vietnam or from e-commerce platform owners related to transactions
generating revenue in Vietnam;
dd.2)
Information to be declared includes: name of the credit institution or payment
service provider; country where the account is opened; account number or
account identifier; account holder’s name; currency of the account.
2. Tax
declaration, calculation, and payment:
a) Tax
declaration and payment:
a.1)
Foreign suppliers having regular business operations shall declare and pay tax
monthly;
a.2)
Foreign suppliers having irregular business operations shall declare and pay
tax per occurrence of revenue generated in Vietnam;
b)
Foreign suppliers shall calculate VAT and CIT in accordance with regulations of
law on VAT and CIT;
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c.1) Information
used to determine transactions of organizations or individuals purchasing goods
or services (buyers) in Vietnam includes: payment information of buyers in
Vietnam, bank account information or similar information used by buyers to pay
foreign suppliers; information on residence of buyers in Vietnam (billing
address, delivery address, home address, or similar information provided by
buyers for foreign suppliers); information on access by buyers in Vietnam
(national telephone area code of SIM cards, IP address, land line location, or
similar information of buyers);
c.2) When
determining a transaction conducted in Vietnam for tax declaration and
calculation purposes, the foreign supplier shall use 02 non-contradictory
pieces of information, including one related to payment by the buyer in Vietnam
and one related to residence or access information of the buyer in Vietnam as
mentioned above. If payment information cannot be collected or contradicts the
other piece of information, the foreign supplier may use two non-contradictory
pieces of information, including one related to residence status and one
related to access information of the buyer in Vietnam;
d)
Procedures and documentation for tax declaration, payment, settlement of
overpaid tax, late payment interest, fines (excluding tax refunds): the foreign
supplier shall declare tax directly on the Tax Administration Information
System, use electronic transaction authentication number issued by the tax
authority, and submit the electronic tax declaration dossier, supplementary
declaration, and requests for settlement of overpaid tax to the supervisory tax
authority in accordance with the guidance of the Minister of Finance;
dd)
Deadlines for submission of the tax declaration dossier are specified in Article
10 of this Decree;
e)
Deadlines for tax payment are specified in Point a Clause 1 Article 14 of the
Law on Tax Administration.
3.
Responsibilities of foreign suppliers:
a) Retain
information prescribed in Clause 2 of this Article for determination of transactions
of buyers in Vietnam to serve inspection by tax authorities;
b) Review
and confirm the accuracy and sufficiency of declared payment account
information upon any change. Confirmation of reviewed information shall be
conducted through the Tax Administration Information System during the
December's tax period. Confirmation is not required if there is no change.
4. In
cases where foreign suppliers are residents of countries or territories that
having Double Taxation Agreements with Vietnam, tax exemption or reduction
procedures shall be carried out in accordance with Point d Clause 1 Article 32
of this Decree.
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Article 41. Foreign suppliers' authorization of taxpayer
registration, tax declaration and payment in Vietnam
1. In
cases where a foreign supplier authorizes an organization operating under the
law of Vietnam or a tax agent (hereinafter referred to as "authorized
party"), the authorized party shall be responsible for carrying out tax
procedures under the contract with the foreign supplier, in accordance with the
provisions of Article 40 of this Decree. The procedures for tax declaration and
payment shall comply with guidance of the Minister of Finance.
2. In
cases where a foreign supplier has directly registered, declared, and paid tax
in Vietnam but subsequently authorizes an organization or tax agent to declare
and pay tax on its behalf, the foreign supplier shall notify the tax authority
in accordance with the guidance of the Minister of Finance.
Article 42. Direct tax declaration, calculation, and
payment by non-resident individuals having business operations on e-commerce
platforms without online shopping and payment functions
1.
Electronic tax transaction registration and taxpayer registration:
a)
Non-resident individuals shall use their official email address to transact
with the tax authority for registering electronic tax transactions concurrently
with initial taxpayer registration through the tax declaration dossier, and
shall receive the TIN issued by the tax authority via the Tax Administration
Information System;
b) In
case of changes to taxpayer registration information, non-resident individuals
shall update such information through the tax declaration dossiers; supervisory
tax authorities of taxpayers shall update the changes to the Tax Administration
Information System;
c)
Deadlines for taxpayer registration are specified in Clause 3 Article 6 of this
Decree.
2. Tax
declaration, calculation, and payment:
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b)
Non-resident individuals shall calculate tax in accordance with tax laws;
c)
Non-resident individuals shall pay tax electronically via the Tax
Administration Information System.
3. Tax
declaration dossiers shall be prepared in accordance with guidance of the
Minister of Finance.
Section 2. Responsibility, methods for tax withholding,
declaration and payment by owners of e-commerce platforms with online shopping
and payment functions, business organizations with other digital economy
activities; rights and responsibilities of household businesses and individual
businesses conducting business on e-commerce platforms
Article 43. Withholding and paying withheld tax on business
operations on e-commerce platforms
1. Owners
of domestic and overseas e-commerce platforms with online shopping and payment
functions, including owners directly managing the platforms, organizations and
individuals authorized to manage the platforms, or organizations in Vietnam
having other digital economy activities paying income to household businesses
and individual businesses on behalf of foreign e-commerce platform owners from
digital content products and services prescribed by information technology
laws, shall withhold, declare and pay the withheld tax on behalf of household
businesses and individual businesses having business operations on the
e-commerce platforms as follows:
a)
Withhold and pay VAT under the VAT laws for each transaction involving
provision of goods or services generating revenue in Vietnam by household
businesses and individuals conducting business on the e-commerce platform;
b)
Withhold and pay PIT on behalf of individuals:
b.1)
Withhold and pay PIT under the PIT laws for each transaction involving
provision of goods or services generating revenue in Vietnam and overseas by
resident individuals conducting business on the e-commerce platforms;
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2. Owners
of domestic and overseas e-commerce platforms with online shopping and payment
functions shall withhold, declare and pay the withheld VAT and CIT payable in
accordance with VAT laws and CIT laws for each transaction involving provision
of goods or services generating revenue in Vietnam by foreign suppliers
conducting business on the e-commerce platforms.
Foreign
suppliers whose tax have been withheld, declared, and paid on their behalf by
the e-commerce platform owners shall not be required to declare and pay the
withheld VAT and CIT on business operations on the e-commerce platforms.
3.
Business organizations in Vietnam applying the credit-invoice method when
buying goods and services from foreign suppliers, and non-resident individuals
on e-commerce platforms have the responsibility to:
a)
Withhold and pay VAT on service provision on behalf of the foreign suppliers
and non-resident individuals under VAT laws;
b)
Withhold and pay CIT on behalf of foreign suppliers as prescribed in Article 44
of this Decree;
c)
Withhold and pay PIT on behalf of non-resident individuals as prescribed in
Article 44 of this Decree.
4. In
cases where a business organization in Vietnam has already withheld and paid
tax on behalf of taxpayers pursuant to Clause 3 of this Article for
transactions on an e-commerce platform with online shopping and online payment
function, it shall send an electronic notification to the e-commerce platform
owner so that tax is not withheld again for the same transaction.
Such
notification must contain information about the transaction on which tax has
been withheld and paid on behalf of the taxpayer, including: TIN of withholding
organization, the transaction number or order number, the transaction value,
the amount of tax withheld, and information about the seller. The business organization
in Vietnam and the e-commerce platform owner shall retain and provide relevant
information and documentation for the tax authority upon request.
Article 44. Tax withholding time and basis for
determination of tax amount to be withheld
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a) For
business organizations in Vietnam prescribed in Clause 3 Article 43 of this
Decree, tax withholding time shall be the time of payment to the foreign
supplier or non-resident individual;
b) For
the e-commerce platform owner, tax withholding time shall be the time of
successful transaction and acceptance of payment under the platform's rules.
2.
Determination of tax amount to be withheld:
a) Amount
of VAT, CIT and PIT to be withheld shall be determined by multiplying the tax
rate (%) by revenue generated in Vietnam. To be specific:
a.1) The
tax rate shall be determined in accordance with VAT, CIT and PIT laws for each
sale of goods or services;
a.2)
Revenue generated in Vietnam is the payment for goods or services to the
foreign organization, household business or individual business from the
business organization in Vietnam or collected by the platform owner on their
behalf;
b) In
cases where the business organization in Vietnam or e-commerce platform owner
is unable to determine whether the revenue-generating transaction on the
e-commerce platform is goods sale or service provision, or unable to determine
the type of services according to existing database and information, the
highest tax rate prescribed by VAT, CIT and PIT laws shall apply.
Article 45. Taxpayer registration, methods for declaring
and paying withheld tax
1.
Electronic tax transaction registration and taxpayer registration:
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b)
Overseas e-commerce platform owners may use the issued TINs and electronic tax
transaction accounts prescribed in Clause 1 Article 40 of this Decree to
declare and pay withheld tax.
2.
E-commerce platform owners shall declare withheld tax on a monthly basis.
For
cancelled transactions or returned goods, the e-commerce platform owner shall
offset the withheld tax on the cancelled transactions or returned goods against
the tax amount to be withheld for other goods sale and service provision
transactions.
The tax
amount paid by the e-commerce platform owner on behalf of taxpayers shall be
determined as the total tax amount on goods sale and service provision
transactions after offsetting against the total tax amount on cancelled
transactions or returned goods of foreign organizations, household businesses
and individual businesses (if any).
3.
Business organizations in Vietnam shall declare withheld tax per occurrence. If
tax is incurred multiple times within a month, monthly declaration is
permissible.
4.
Deadlines for submission of tax declaration dossiers and payment of withheld
tax are specified in Article 10 of this Decree.
5. Tax
authorities shall receive and process withheld tax declaration dossiers in
accordance with guidance of the Minister of Finance.
Article 46. Responsibilities of e-commerce platform owners
required to withhold and pay tax on behalf of foreign suppliers; rights and
responsibilities of household businesses and individual businesses conducting
business on e-commerce platforms
1.
Responsibilities of e-commerce platform owners required to withhold and pay tax
on behalf of foreign suppliers:
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b) Accurately
and fully withhold tax, declare and pay the withheld tax according to
information provided by foreign suppliers, household businesses, and individual
businesses, and in accordance with this Decree; bear legal responsibility for
the accuracy, truthfulness, and completeness of tax declaration dossiers;
c)
Provide other information about business operations on the e-commerce platforms
at the request of tax administration authorities in accordance with tax laws;
d) Fully
and promptly return withheld tax on cancelled transactions and returned goods
to foreign suppliers, household business and individual business;
dd)
Fulfill the responsibilities specified in Article 14 of the Government’s Decree
No. 68/2026/N D-CP.
2.
Foreign suppliers that conduct business on e-commerce platforms with
organizations or individuals in Vietnam, generate revenue from Vietnam, and
have not had tax withheld by business organizations in Vietnam or e-commerce
owners shall directly apply for taxpayer registration, declare and pay tax via
the Tax Administration Information System; accurately, fully and promptly
provide information and documents about determination of tax payable to the
e-commerce owners required to withhold tax, and bear responsibility for
fulfillment of tax obligations in accordance with this Decree.
3. Rights
and responsibilities of household businesses and individual businesses
conducting business of e-commerce platforms are specified in Article 13 of the
Government’s Decree No. 68/2026/N D-CP.
Chapter IV
INTERNATIONAL
COOPERATION IN TAXATION; PREFERENTIAL TREATMENTS FOR TAXPAYERS; APPLICATION OF
TECHNOLOGY, DATA AND DIGITAL TRANSFORMATION TO TAX ADMINISTRATION
Article 47. Cooperation and administrative assistance in
taxation with foreign tax authorities and international organizations
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1.
Assistance in tax collection:
a)
Request foreign tax administration authorities and competent authorities to
provide assistance in overseas collection of tax debts that are owed in Vietnam
by taxpayers who are no longer present in Vietnam;
b)
Provide assistance upon request of foreign tax administration authorities in
collecting tax debts owed overseas by taxpayers in Vietnam, through measures of
tax debt enforcement in accordance with tax administration laws and consistent
with Vietnam’s tax administration practices;
c) The
Minister of Finance shall provide guidance on assistance in tax collection
prescribed in this Clause.
2.
Simultaneous tax inspections under Multilateral Agreements on Administrative
Assistance in Taxation to which the Socialist Republic of Vietnam is a
signatory, including the following contents:
a)
Request foreign tax administration authorities to cooperate in conducting
overseas tax inspections simultaneously regarding tax-related issues of one or
multiple taxpayers with common or related interests;
b)
Consider conducting simultaneous tax inspections in Vietnam at the request of
foreign tax administration authorities regarding tax-related issues of one or
multiple taxpayers in Vietnam with common or related interests;
c)
Vietnamese tax authorities shall consult with foreign tax administration
authorities to determine the cases and procedures for conducting simultaneous
tax inspections to ensure conformity with the law of each country.
Article 48. Conditions, scope, forms of application, and
revocation of preferential treatments for taxpayers
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a)
Priority in application of automated procedures in tax administration,
including:
a.1)
Reduction of intermediary steps in internal processing and approval procedures;
a.2)
Automatic pre-filling of information in tax declaration dossier where data
already exists in tax administration databases or has been connected and
shared;
a.3)
Automatic approval mechanisms for tax-related administrative procedures, except
where the system detects risks within the prescribed time limit for processing;
b)
Priority in processing time:
b.1)
Shortened time for processing applications for tax refund, exemption,
reduction, and other tax administrative procedures;
b.2)
Application of “refund before inspection” based on risk management;
b.3)
Automatic tax refund, exemption, and reduction where conditions are met and
electronic data is complete and accurate;
c)
Priority in terms of inspection and supervision methods, including:
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c.2)
Exclusion from on-site inspection plans, unless the tax authority has collected
information indicating high risk of the taxpayer committing tax offences;
d)
Priority in taxpayer assistance services:
d.1)
Online support and direct communication with tax authorities;
d.2) Risk
alerts and compliance support;
dd)
Priority in compliance rating between tax authorities and other agencies or
organizations;
e) Priority
for taxpayers with related-party transactions:
e.1)
Information exchange before, during, and after tax declaration of related-party
transactions with tax authorities;
e.2)
Priority in processing applications for Advance Pricing Agreements (APA),
Mutual Agreement Procedures (MAP), and information exchange dossiers;
e.3) Risk
alerts and compliance support for related-party transactions;
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2. Scope
of application of preferential treatments:
a)
Taxpayers may apply preferential treatments while following procedures for tax
exemption, reduction, refund, extension of tax declaration deadlines, extension
of tax payment deadlines, confirmation of tax debt status, confirmation of tax
obligations, and other tax administrative procedures under automated and
simplified processes as provided in Clause 1 of this Article;
b) Tax
authorities shall provide preferential treatments in tax administration as
follows:
b.1)
Automatic pre-filling of tax returns based on data about e-invoices and
taxpayers’ declaration;
b.2)
Accelerated processing of ordinary applications following the same type of
procedures, unless the tax authority's risk assessment results indicate high
risk;
b.3)
Implementation of automatic refunds, refund before inspection, tax exemptions,
and tax reductions for eligible taxpayers qualify under tax laws, as prescribed
in Clause 3 Article 18 and Clause 4 Article 19 of the Law on Tax
Administration;
b.4)
Remote inspection and supervision based on electronic data provided by
taxpayers or connected to the Tax Administration Information System. Exemption
from on-site inspection for prioritized taxpayers, except taxpayers suspected
of committing tax offences;
b.5)
Minimization of requirements to provide information already available in system
of state agencies;
b.6)
Prioritized access to information and data related to taxpayers’ business
performance, and warnings, risk management, compliance management results from
the database of tax authorities;
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b.8)
Priority in terms of recognition and commendation as prescribed by law;
b.9)
Immediate provision of support and consultation services regarding tax policies
and administrative procedures;
b.10)
Priority in conclusion of advance pricing agreement with tax authorities;
c) For
taxpayers with related-party transactions:
c.1)
Connection and sharing of electronic data on related-party transactions,
consolidated financial statements, and country-by-country reports (if any) with
tax authorities in accordance with law;
c.2)
Exemption from on-site inspection, unless the tax authority's database
indicates risks.
3. In
order to be eligible for preferential treatments, the taxpayer must:
a) Have
good compliance ratings and low risk ratings in the database of tax authorities
for at least 02 consecutive years preceding the year of application;
b) Fully,
promptly, and accurately establish connection and share electronic data with
the tax administration information system in accordance with technical
standards and data standards of the Ministry of Finance, ensuring
reconciliation, verification, and real-time or periodic risk analysis. The
Minister of Finance shall provide guidance on connection procedures,
information sharing, and refusal or suspension of connection between tax
authorities and taxpayers;
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d) Have
an internal control systems and tax risk management mechanism to ensure
compliance with tax laws;
dd)
Maintain proper bookkeeping; prepare and resent financial statements in
accordance with Vietnamese accounting standards and regulations;
e) In
addition to the conditions set out in Points a, b, c, d, and dd Clause 3 of
this Article, taxpayers with related-party transactions must:
e.1)
Fully prepare, store and provide documents serving valuation of related-party
transactions in accordance with tax laws;
e.2) Have
mechanisms for internal control and risk management for related-party
transactions;
e.3)
Ensure transparency of information and cooperate with tax authorities in data
exchange and provision.
4. Tax
authorities shall provide preferential treatments as follows:
a) a)
Recognition, extension, suspension, revocation, and restoration of preferential
treatments shall be carried out automatically on the tax authority’s
information technology system;
b) Heads
of tax authorities shall issue decisions on recognition, extension, suspension,
revocation, and restoration of preferential treatments to taxpayers satisfying
the conditions prescribed in Clause 3 of this Article on the basis of
compliance assessment and risk classification automatically performed by the
tax administration information system, in accordance with guidance from the
Ministry of Finance, and shall send such decisions to taxpayers' electronic tax
transaction accounts;
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d)
Establish and operate systems for establishing connection and sharing
electronic data between tax authorities and prioritized taxpayers to serve
compliance management, risk assessment, and early warning in near real-time.
5. Tax
authorities shall suspend, revoke and restore preferential treatments as
follows:
a) Where
assessment results in the tax administration information system or information
collected by the tax authority indicate that the taxpayer is suspected of
committing tax offences or no longer meets the conditions prescribed in Clause
3 of this Article, the head of the tax authority shall issue a notification of
suspension of preferential treatments for review and verification;
b) If the
review and verification results confirm that the taxpayer no longer meets the
conditions for preferential treatments or have committed tax offences, the head
of the tax authority shall issue a decision on revocation of preferential
treatments;
c)
Restoration of preferential treatments shall be considered when the conditions
prescribed in Clause 3 of this Article are fulfilled on the basis of compliance
assessment results and risk classification in the Tax Administration
Information System;
d) Tax
authorities shall carry out annual assessments for application of preferential
treatments.
6.
Customs-related preferential treatments for enterprises:
a)
Preferential treatments for enterprises include:
a.1) Tax
refund before inspection;
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a.3)
Other preferential treatments prescribed by customs laws, tax laws and other relevant
laws;
b) Mutual
recognition agreements on prioritized enterprises:
b.1) The
Minister of Finance shall sign the mutual recognition agreements on
customs-related preferential treatments for enterprises in accordance with
regulations of law on conclusion and implementation of international
agreements;
b.2)
Prioritized enterprises of other countries that enter the mutual recognition
agreements on customs-related preferential treatments for enterprises with
Vietnam will be given customs-related and tax-related preferential treatments
under the concluded agreements. The list of enterprises eligible for
preferential treatments of member states shall be included in such agreements.
Article 49. Rules and contents of application of
technology, data and digital transformation to tax administration
1. Rules
for application of technology, data and digital transformation:
a)
Application of advanced digital technology and automation of processes;
integration and sharing of digital data with relevant agencies and organizations
to establish big database for tax administration; application of standards for
cybersecurity, protection of data and privacy rights in cyberspace;
b)
Digital transformation in tax administration shall be implemented on the
user-centered principle to improve service quality; ensuring transparency and
accountability in decisions supported by digital technologies, thereby
developing taxpayers' trust.
2.
Contents of application of technology, data and digital transformation:
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b) Tax
administration authorities shall implement comprehensive digital transformation
in professional operation, automation of management processes, enabling
automatic determination of tax obligations and issuance of tax decisions based
on data and risk management; digitizing, standardizing, and governing tax data;
c) Tax
administration authorities shall encourage organizations and individuals to
participate in developing technological solutions for modern tax administration
and providing services that facilitate electronic taxation transactions.
Article 50. Electronic transactions in tax administration
1.
Electronic transactions between taxpayers and administration authorities shall
include: transactions while carrying out administrative procedures; submission
of documents, notifications, and tax decisions issued by tax administration
authorities; and electronic provision of taxpayer assistance services.
Disadvantaged
taxpayers, including the elderly, disabled persons, individuals under social
protection, and residents in exceptionally disadvantaged areas who are unable
to conduct electronic transactions, or in other cases prescribed by law, shall
follow administrative procedures via the single-window system and inter-agency
single-window system at the single-window unit and on the National Public
Service Portal.
2.
Taxpayers who have conducted electronic tax administration transactions in
shall not be required conduct transactions by other methods.
3. When
the tax administration authority receives dossiers and returns results of tax
administrative procedures to taxpayers electronically, it must electronically
confirm completion of the taxpayer’s electronic transaction, ensuring the
taxpayer’s rights as prescribed in Point dd Clause 1 Article 38 of the Law on
Tax Administration.
4.
Taxpayers must comply with requirements of tax administration authorities stated
in electronic documents, notifications, and tax administrative decisions as if
they were physical documents issued by tax administration authorities.
5.
Electronic tax dossiers and electronic records used for electronic transactions
shall have the same legal validity as physical tax dossiers and records,
provided that the integrity of the data message is ensured and the information
can be accessed and used in complete form in accordance with regulations of law
on electronic transactions. In cases where a signature is required by law,
electronic tax dossiers and records must bear a lawful electronic signature or
digital signature.
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7.
Taxpayers shall conduct electronic transactions with tax administration
authorities through the National Public Service Portal, Tax Administration
Information System, information systems of T-VAN service providers connected to
the Tax Administration Information System, electronic payment services of state
agencies, payment service providers, intermediary payment service providers, or
other service providers directly or indirectly connected to the Tax
Administration Information System. Electronic transactions shall include
preparation and submission of electronic tax dossiers, records on electronic
payments to state budget, receipt of dossiers, records, documents,
notifications, tax decisions, results of tax administrative procedures, and
taxpayer assistance services.
8.
Competent authorities, T-VAN service providers and other relevant organizations
shall conduct electronic transactions with tax authorities to receive, provide,
exchange information and carry out administrative procedures for taxpayers.
9. T-VAN
service providers must fully meet requirements on capacity, technical
infrastructure, and technological solutions under guidance of the Minister of
Finance to ensure information systems are established, operated, and maintained
to ensure stability, continuity, safety and confidentiality.
10. The
Minister of Finance shall elaborate this Article.
Article 51. Database in the Tax Administration Information
System
1. The
database in the Tax Administration Information System (hereinafter referred to
as the “tax administration database”) shall include: taxpayer information
declared and provided by taxpayers; operational information of tax
administration authorities; information collected by tax administration
authorities during tax administration; taxpayer information provided by state
agencies and foreign tax authorities; information and data from national
databases, specialized databases, commercial databases, and other databases
managed, connected, and shared by agencies and organizations with the Tax
Administration Information System; information collected by the tax
administration authorities through international cooperation in taxation;
information and data from other sources related to taxpayers.
2.
Management, backup, and protection of the tax administration database:
a) The
tax administration database must be regularly backed up and securely stored at
tax administration authorities and in backup storage systems. Backups must
ensure data safety and confidentiality, be periodically inspected, and undergo
trial restorations to ensure readiness in case of incidents;
b) The
tax administration database must be restored in case of data destruction,
cyberattacks, unauthorized access, or other serious incidents. Where tax
administration data storage devices are defective or damaged and have to be
repaired by external organizations or individuals, specialized officials of the
tax administration authority must supervise the repair process, and approval must
be obtained from the head of the tax administration authority. When replacing
storage devices, the old devices must be retained for management as per
regulations.
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Article 52. Tax Administration Information System
1. The
Tax Administration Information System, as prescribed in Clause 2, Article 3 of
this Decree, has subsystems with designated functions, and must satisfy the
following criteria:
a) Ensure
stable, continuous, and secure operation;
b) Has
scalability and upgradeability to meet tax administration requirements and
technological developments;
c) Has
connectivity, compatibility, and capability of sharing data with information
systems and databases of organizations, ministries, central authorities, local
authorities, and other information systems as prescribed by law;
d) d)
Comply with the digital architecture framework of the Ministry of Finance,
technical standards, regulations, and data standards promulgated by competent
authorities.
2.
Primary contents of construction and management of the Tax Administration
Information System:
a)
Formulating overall architecture, strategies, technical standards, and
development orientations for the Tax Administration Information System;
b)
Conducting surveys, designing, constructing, developing, and upgrading the Tax
Administration Information System;
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d)
Managing digital infrastructure, digital platforms, digital technology
services, and resources serving operation of the Tax Administration Information
System;
dd)
Establishing processes, standards, and organizing resources for management,
utilization, and development of the System;
e) Other
management contents as prescribed by law.
3.
Primary contents of operation of the Tax Administration Information System:
a)
Organizing, monitoring the operation of information systems, data centers, and
technical platforms serving tax administration;
b)
Storing, backing up, synchronizing, and recovering tax administration data;
c)
Maintaining, adjusting, and upgrading the Tax Administration Information
System;
d)
Ensuring cybersecurity, information safety, and data protection as prescribed
by law;
dd)
Accessing and utilizing data and systems to serve tax administration
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4. Tax
administration authorities shall be responsible for organizing the operation of
the Tax Administration Information System during generation and issuance of
documents, notifications, and tax decisions as prescribed by law; establishing
and controlling input data, operational processes, and processing criteria;
ensuring the accuracy of information and results generated by the System;
recording and storing processing history; and monitoring and controlling risks
during operation of the System.
5. Rules
for processing tax dossiers in the database and determination of responsibility
in the Tax Administration Information System:
a)
Receipt and processing of tax dossiers, issuance of notifications, and tax
decisions on the Tax Administration Information System shall be based on lawful
and controlled data and information in accordance with regulations applicable
at the time of resolution;
b) The
Tax Administration Information System must fully record and store the
processing history, allowing tracing, reconciliation, and provision of
information for inspection, and explanation purposes as prescribed by law;
c)
Agencies, organizations, and individuals providing information and data shall
be responsible for the completeness and accuracy of the information and data
they provide; tax administration authorities shall be responsible for
organizing control, access, and use of data as prescribed by law. When
processing tax dossiers and issuing notifications or tax administrative
decisions based on controlled data and information in accordance with
regulations and proper procedures, authority, and competence, tax
administration officials shall be responsible for the performance of their assigned
duties under the Law on Tax Administration and relevant laws, and shall not
bear responsibility for the information or data provided by other agencies,
organizations, or individuals and used as the basis for processing as
prescribed by law.
6. The
Ministry of Finance shall develop, manage, and operate the Tax Administration
Information System in accordance with this Decree. Tax administration
authorities, relevant agencies, organizations and individuals shall be
responsible for cooperating, providing information and data, and ensuring
conditions for the effective operation of the Tax Administration Information
System.
Article 53. Requirements for collecting and updating of
information to the Tax Administration Information System
1.
Information and data collected and updated to the database of the Tax
Administration Information System must undergo data cleansing; originate from
lawful and authenticated sources; accurately reflect the legal status; contain
complete information fields; and be regularly updated as per regulations.
2. In
cases where information is collected from multiple sources and inconsistent,
the agencies or organizations providing such information shall be cooperate
with the tax administration authority in verifying the legality of such
information, and shall bear responsibility for its content.
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Article 54. Ensuring information security and information
technology risk management
1.
Ministries, ministerial agencies, the People’s Committees at all levels, and
relevant authorities shall be responsible for implementing information
technology-related risk management on a proactive, comprehensive, and
continuous basis; ensuring timely identification, assessment, control, and
handling of risks arising during the development, operation, and use of
information technology systems.
2.
Responsibilities of tax administration authorities:
a)
Establish a mechanism for technological risk management the Tax Administration
Information System, including processes for identifying, analyzing, assessing,
monitoring, and handling risks;
b) Issue
and implement periodic plans for prevention and mitigation of technological
risks, ensuring continuity and safety of the system;
c)
Conducting security and safety assessments of the system at least once per year
or upon major changes to the technical infrastructure;
d)
Prepare contingency plans, incident response plans, and conduct regular drills;
dd)
Retain technological risk management records to serve inspection and
supervision.
3.
Ministries, ministerial agencies, and the People’s Committees at all levels
shall provide information, data, and technical support for technology risk
management, incident response, and participate in the development and
improvement of inter-agency coordination mechanisms and incident response plans
as required.
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a) The
tax administration authority shall be confirm the incident and publicly
announce it on the Tax Administration Information System, its website, or in
writing immediately upon occurrence, clearly stating the time of occurrence of
the incident and the time of resumption of the System;
b)
Taxpayers may choose between submitting dossiers and fulfill obligations
electronically after the System is restored, and submitting physical dossiers
in person or by post.
5. In
cases where technical incidents occur in information systems of competent
authorities, banks, or intermediary payment service providers, the system owner
shall be make a publicly announce on its information system the time of
occurrence of the incident and the time of system restoration, and
simultaneously notify the tax administration authority within the same working
day for timely cooperation and support.
6. In
cases where the Tax Administration Information System automatically issues
notifications, decisions, or taxation results contrary to the law due to
technical errors, data errors, or system faults, the tax administration
authority shall revoke, cancel or adjust them, and remedy the consequences.
Taxpayers, relevant organizations and individuals shall return or adjust the
erroneous documents, or cooperate in fixing the errors in accordance with the
decisions of the tax administration authority.
Taxpayers
that take advantage of such technical errors for unlawful gain shall be liable
for compensation and bear responsibility under law.
7. The
Minister of Finance shall elaborate Clauses 4, 5 and 6 of this Article.
Article 55. Rules for establishing connection and sharing
data
1.
Connection establishment and sharing of information and data with the Tax
Administration Information System must be carried out in a timely, complete
manner, consistent with the purposes of tax administration, and within the
prescribed scope and jurisdiction.
2.
Connection establishment, provision, sharing of data with tax administration
authorities are meant to serve following purposes: identifying taxpayers;
determining taxpayers’ tax obligations; managing compliance and tax risks;
preventing tax loss; and implementation of tax administration measures
prescribed by law.
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4.
Confidentiality, security, and safety of information, and protection of
personal data must be ensured when establishing connection and sharing
information with the Tax Administration Information System. All connection and
data-sharing activities must be conducted through the financial sector’s
digital integration and sharing platform and the national data integration and
sharing platform.
5.
Connection establishment and data sharing must fully comply with the Digital
Architecture Framework of the Ministry of Finance and meet information
technology standards for establishing connection and sharing data with the Tax
Administration Information System under decisions of by the Minister of
Finance; ensure Level 3 information security level or better in accordance with
regulations of law on information system security classification when official
connection is established.
6. The
Ministry of Finance shall refuse or temporarily suspend connection and data
sharing in the following cases:
a) The
information system of the requesting agency or organization fails to meet the
technical standards prescribed in Clause 5 of this Article;
b) The
connected agency or organization illegally accesses, alters, deletes, destroys,
or leaks information from the Tax Administration Information System;
c) The
connected agency or organization violates regulations on information
confidentiality, personal data protection, or agreements with the Ministry of
Finance as prescribed in Clause 3 of this Article;
d) The
connected agency or organization overloads the Tax Administration Information
System;
7. The
Minister of Finance shall provide guidance on procedures for connection and
data sharing, refusal or suspension of connection and data sharing between tax
administration authorities and state agencies, T-VAN service providers, credit
institutions, FBBs, payment service providers, intermediary payment service
providers, other organizations, and procedures for provision of information
outside the scope prescribed in Articles 58, 60, and 61 of this Decree.
Article 56. Forms of connection, data sharing, and time
limits for provision of information and data
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a) The
information system of the data-using agency connects with the information
system of the data-sharing agency to query data through a data exchange
platform, which performs authentication and authorization for data exchange
between the parties;
b) The information
system of data-sharing agency synchronizes part or all of its data to the
information system of the data-using agency via the data exchange platform;
b) The
information system of data-sharing agency synchronizes data to the national
database via the data exchange platform in order to distribute data to the
data-using agency;
d)
Sharing of data packaged and stored in storage media.
2. Time
limits for provision of information and data shall be periodic and conformable
with cooperation agreements on connection and data sharing, or upon request of
the tax administration authority.
Chapter V
RIGHTS,
OBLIGATIONS, DUTIES AND ENTITLEMENTS OF RELEVANT PARTIES IN TAX ADMINISTRATION
Article 57. Duties of tax administration authorities and
tax administration officials
1. Duties
of tax administration authorities in tax administration:
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2. Duties
of tax administration officials in tax administration:
a) Tax
administration officials shall perform the duties prescribed in Point n Clause
1 Article 38 of the Law on Tax Administration and this Decree;
b) The
Minister of Finance shall provide guidance on accounting of tax, late payment
interest, fines, and other revenues payable to the state budget that tax
administration authorities must collect, have collected, exempted, reduced,
cancelled, or refunded, as prescribed in Point k Clause 1 Article 38 of the Law
on Tax Administration;
c)
Provide guidance and explain tax policies in accordance with law, ensuring
consistency; do not impose procedures, conditions, or obligations beyond those
prescribed by law;
d)
Manage, use, and protect the confidentiality of taxpayer information; only
provide information within the scope, for intended recipients, and for the
purposes prescribed by law;
dd)
Comply with public service ethics; refrain from abuse of position or authority
to cause inconvenience, harassment, or seek personal gain; refrain from
unlawful interference in the determination of tax obligations.
Article 58. Duties, responsibilities and entitlements of
state agencies, inspecting and supervising authorities, Vietnamese Fatherland
Front, socio-political-professional organizations, social organizations,
social-professional organizations in tax administration
1. State
authorities, inspecting and supervising authorities, Vietnamese Fatherland
Front, socio-political-professional organizations, social organizations,
social-professional organizations have the duties and entitlements prescribed
in Article 39 of the Law on Tax Administration and this Decree.
2.
Responsibilities of the Ministry of Finance:
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b) Issue
templates of notifications serving tax administration and carry out of
tax-related administrative procedures in accordance with this Decree;
3.
Responsibilities of other Ministries, ministerial agencies and state agencies
in tax administration:
a)
Cooperate with the Ministry of Finance in implementing tax policies and tax
administration as prescribed in Point a Clause 3 Article 39 of the Law on Tax
Administration;
b) For
international treaties (other than Double Taxation Agreements) providing for
tax exemptions or tax reductions: the agency proposing conclusion, accession,
or presiding over implementation of the treaty shall be responsible for
confirming the validity of the treaty on the taxpayer’s written request for tax
exemption, reduction, or refund, using the template provided by the Minister of
Finance, prior to submission of the tax declaration dossier to the tax
administration authority, except where the treaty has been published in the
national database of international treaties;
c)
Review, amend legislative documents within their jurisdiction to make sure
information exchange with foreign tax authorities is conformable with international
treaties and agreements on taxation, and with standards of the Global Forum on
Transparency and Exchange of Information for Tax Purposes;
d)
Provide and share information and data within their jurisdiction. To be
specific:
d.1) The
Ministry of Construction shall provide information about housing management,
use, and ownership of organizations, households, household businesses and
individual businesses; cargo and passenger transport permits; registration of
ownership and use rights of vehicles; and other information prescribed by
relevant laws;
d.2) The
Ministry of Agriculture and Environment shall provide information about land
use, revenues from land and property affixed to land, resource extraction
licenses, annual production of each license and other information prescribed by
relevant laws;
d.3) The
Ministry of Public Security shall provide information about tax-related crimes;
identification, residence, exit, entry; registration and management of vehicles
of organizations and individuals, and other information prescribed by relevant
laws;
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d5) State
Bank of Vietnam (SBV) shall provide information about issuance, revision,
revocation of licenses; establishment, acquisition, division, consolidation,
dissolution, changes of banks, credit institutions and intermediary payment
service providers; instruct licensed banks, credit institutions and
intermediary payment service providers to connect and share information with
tax administration authorities regarding banking transactions of organizations
and individuals as prescribed by law, contents, method, data standard,
frequency, time limits as instructed by tax administration authorities;
cooperate with tax administration authorities in tax enforcement; cooperate
with the Ministry of Finance, relevant Ministries and central authorities in establishing
the mechanism for management and supervision of cross-border payments in
e-commerce and digital platform business to organizations and individuals in
Vietnam; provide timely information requested by tax authorities for
implementation of tax agreements to which Vietnam is a signatory; provide
information electronically and avoid duplication of data shared from databases
of competent authorities; ensure conformity with regulations of law on personal
data protection and relevant laws; provide other information prescribed by
relevant laws;
d.6) The
Ministry of Home Affairs shall provide information about foreign workers in
Vietnam, including: name, nationality, passport/ID number, employer, work
permit number and expiration date, and other information prescribed by law to
serve tax administration;
d.7) The
Ministry of Health and regulatory authorities responsible for state management
of pharmacies, medical examination and treatment facilities shall provide
information about their operation licenses and other information prescribed by
relevant laws;
d.8) The
Ministry of Science and Technology shall provide information about intellectual
property rights, technology transfer in Vietnam and foreign countries;
provision and use of internet services, online information and online video
games; online advertising; online sale of information technology products,
digital platform business and other online services; and other information
prescribed by relevant laws. Information shall be provided by connecting and sharing
electronic data with tax authorities, including connection with the Tax
Administration Information System or via the National Single-window Information
Portal, ensuring daily data exchange;
d.9) The
Ministry of Justice shall share information about notarized transfer contracts
and relevant information (if any);
d.10)
Inspection authorities shall provide information about the sending of records
or conclusions regarding direct inspection of taxpayers' compliance in
accordance with regulations of law on inspection and tax administration;
d.11)
Audit authorities shall provide information and data about taxpayers’
fulfillment of their tax obligations in accordance with regulations of law on
audit and tax administration;
d.12) 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 prescribed by
relevant laws;
d.13)
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;
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d.15)
Other Ministries and ministerial agencies shall, within the scope of their
functions, duties and entitlements, provide information and share data serving
tax administration at the request of tax administration authorities and in
accordance with relevant laws.
4. Forms
and frequency of data provision and sharing:
a) Automatic
connection and data sharing between information systems;
b)
Periodic or real-time electronic data exchange via data exchange platforms of
the Government of Vietnam, National Data Portal, National Public Service
Portal, National Single-window Information Portal, and Information Exchange
System between the tax administration authorities and external agencies.
Frequency, method, and data standards shall be prescribed by the Minister of
Finance;
c) In
cases where connection and electronic data sharing are not yet available,
information shall be provided upon written request by tax administration
authorities within 10 working days from the receipt of the written request.
5.
Responsibilities and entitlements of state agencies, inspection and supervisory
authorities, and related parties in establishing connection, sharing, using
information and data for tax administration, and ensuring safety thereof:
a)
Responsibilities and entitlements of state agencies, inspection and supervisory
authorities, and related parties in establishing connection and sharing
information serving tax administration:
a.1)
Rights and responsibilities of tax administration authorities:
Tax
administration authorities are entitled to request, access, collect, and use
national and specialized data under the management of Ministries and
ministerial agencies to perform tax administration functions.
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Tax
administration authorities have the responsibility to establish connection,
share and provide data electronically and automatically for Ministries and
ministerial agencies, except where data provision is restricted or prohibited
by law;
a.2)
Rights and responsibilities of state agencies, inspection and supervisory
authorities, and related parties: The rights prescribed in Article 39 of the
Law on Tax Administration; the responsibility to provide complete, accurate,
and timely taxpayer information when requested by tax administration
authorities;
b)
Responsibility and data safety assurance:
b.1)
Data-providing agencies shall be responsible for the accuracy, completeness,
and timeliness of the data provided;
b.2) Tax
administration authorities shall use the provided data solely for tax
administration purposes; ensure data safety and confidentiality as prescribed
by law;
b.3)
Access and use of data shall be monitored, recorded and inspected as per
regulations.
Article 59. Duties and entitlements of competent
authorities to inspect and supervise implementation of regulations of law on
tax, fees and charges
1.
Formulation of inspection and supervision plans:
a) Units
of ministries, ministerial agencies, and specialized agencies of the People’s
Committees at all levels vested with inspection and supervision functions shall
prepare annual inspection and supervision plans (general or thematic) and
submit them to the competent authorities specified in Point a Clause 2 of this
Article for promulgation and implementation;
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c) Annual
inspection and supervision plans must not overlap with inspection plans of
other inspection authorities. In cases where, within the same year, the same
subject matter and entity have already been included in an inspection and
supervision plan or have been inspected and supervised by a competent
authority, they shall not undergo inspection or supervision by other
authorities. Where necessary for state management purposes, relevant agencies
shall cooperate, consolidate their plans, and establish a joint inspection or
supervision mission.
2. Power
to inspect and supervise:
a)
Ministers, heads of ministerial agencies, and Presidents of the People’s shall
inspect and supervise the implementation of regulations of law on tax, fees,
and charges within their jurisdiction;
b) Heads
of units of ministries, ministerial agencies, and specialized agencies of the
People’s Committees shall inspect and supervise the implementation of
regulations of law on tax, fees, and charges by agencies and organizations
under their management or authorization.
3.
Responsibilities of relevant agencies, organizations and individuals:
a)
Competent inspection and supervision authorities shall carry out inspection and
supervision in accordance with their functions, duties, entitlements, and the
law;
b)
Relevant agencies, organizations and individuals shall cooperate, provide
information and documents, and comply with requests and decisions of inspection
and supervision authorities and missions as prescribed by law.
4.
Inspection and supervision of the implementation of regulations of law on tax,
fees, and charges by tax administration authorities:
a)
Procedures for inspection and supervisions of implementation regulations of law
on tax, fees and charges by tax administration authorities shall comply with
Chapter III of the Government’s Decree No. 217/2025/N D-CP (except Points b, c,
d Clause 3 Article 15);
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c) In
cases where inspection and supervision reveal limitations or inadequacies in
the implementation of regulations of law on tax, fees, and charges, the
inspecting or supervising authority shall implement or request competent
authorities implement the following remedial measures:
c.1)
Request the inspected entity to rectify and remedy shortcomings and
limitations;
c.2)
Request competent authorities to consider amending regulations of law on tax,
fees, and charges;
d) If
there are signs of violations beyond the inspecting or supervising authority's
jurisdiction, the case files and information shall be transferred to competent
authorities for consideration and handling as prescribed by law;
dd) Heads
of inspecting and supervising authorities shall be responsible for monitoring,
urging the implementation of post-inspection recommendations and requirements,
and consolidating and reporting results to competent authorities.
5.
Inspection and supervision of the implementation of regulations of law on fees
and charges by collecting organizations:
a)
Procedures for inspection and supervisions of implementation regulations of law
on fees and charges shall comply with Chapter III of the Government’s Decree
No. 217/2025/N D-CP;
b)
Inspection and supervision contents include:
b.1)
Implementation, dissemination, guidance, and assistance in implementation of
regulations of law on fees and charges;
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b.3)
Organization of implementation of regulations of law on collection, rates,
exemptions, reductions, payment, management, utilization, disclosure of fees
and charges, and issuance of payment records;
b.4)
Compliance with regulations of law, including the illegal imposition and
collection of fees and charges contrary (if any);
c)
Violations shall be handled in accordance with regulations of law on
specialized inspections. In cases where inspection and supervision reveal
limitations or inadequacies in the implementation of regulations of law on fees
and charges, the inspecting or supervising person shall request competent
authorities consider amending such regulations.
6.
Procedures for inspection and supervision:
The
Minister of Finance shall provide guidance on procedures for inspection and
supervision of implementation of regulations of law on tax, fees and charges as
prescribed in this Article.
Article 60. Duties, entitlements and responsibilities of
organizations and individuals providing information about income payment, tax
declared and paid on behalf of taxpayers for tax administration authorities
1. Income
payers shall punctually provide complete information about income payment and
tax deducted from the taxpayers’ income, tax and other amounts paid on behalf
of taxpayers at the request of tax administration authorities.
2.
Organizations and individuals that withhold tax, declare and pay withheld tax
on behalf of taxpayers shall provide detailed information on tax amounts
withheld and paid, using the form prescribed by the Minister of Finance,
accompanied by tax payment records, to tax administration authorities. The
deadline for providing such information is the deadline for tax payment
prescribed by tax administration laws.
3.
Providers of tax and accounting services; export and import trustees; persons
authorized to pay tax on behalf of taxpayers, tax payment guarantors;
independent audit firms shall provide information about their agreements with
the taxpayers and documents as the basis for determination of tax obligations
as prescribed by tax administration laws and relevant laws when requested in
writing by tax authorities.
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5. Other
agencies, organizations and individuals shall provide information in accordance
with the Law on Tax Administration and relevant laws.
6.
Organizations providing international payment services shall be provide
complete and timely information on taxpayers’ payment transactions for the tax
administration authorities upon request.
7. Owners
of e-commerce platforms, organizations providing digital asset services,
logistics service providers, international card organizations, foreign
organizations providing payment services, intermediary payment services, or
electronic transaction processing services for organizations and individuals in
Vietnam shall punctually provide complete and accurate information for tax
administration authorities to serve tax administration as prescribed by tax
administration laws. Information to be provided when requested in writing by
tax administration authorities include:
a)
Identification information of taxpayers, including: TIN, personal
identification number, passport number, and phone number of store owners or
sellers;
b) Information
for determining revenue and income, including: sales revenue, income payments,
payment accounts (bank accounts, e-wallet accounts, mobile money accounts),
payment transaction details, number of sales, number of deliveries, and types
of fees collected from sellers (platform fees, delivery fees, COD fees);
c) Other
information related to goods and services on e-commerce platforms under
management as requested by the tax administration authorities.
Owners of
e-commerce platforms that have withheld tax, declared and paid the withheld tax
on behalf of household businesses, individual businesses (resident and
non-resident) and foreign suppliers are not required to provide information
about such household businesses, individual businesses and foreign suppliers as
prescribed in this Clause.
8. When
the tax authority makes a written request for information, the requested entity
shall provide the information within 10 working days from the receipt of such
request.
9.
Organizations and individuals shall bear responsibility for failure to provide
information, for late provision of information, for provision of incomplete
information upon request from the tax administration authorities, thereby
affecting determination of tax obligations or time for processing applications
for tax refunds, exemptions, or reductions of taxpayers. They shall compensate
taxpayers for damage in accordance with regulations of law on State
compensation for unlawful damage.
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1. Duties
and entitlements in collection of tax, late payment interest, and fines:
a) Credit
institutions, FBBs, payment service providers, intermediary payment service
providers, other service providers, when collecting tax, late payment interest
and fines, shall:
a.1)
Adhere to regulations of law on collection of tax, late payment interest and
fines in accordance with the Law on Tax Administration and other relevant laws;
a.2)
Prepare or instruct taxpayers to prepare orders of payment to state budget,
which must contain information about the taxpayer, date of payment and paid
amount as per regulations.
a.3)
Fully transfer the collected tax, late payment interest and fines to accounts
of State Treasury opened at the commercial banks and State Bank of Vietnam
within the payment date. If these amounts cannot be transferred within the day,
they must be transferred by 10 a.m. of the next working day.
In case
of late or incomplete transfer due to the fault of credit institutions, FBBs,
payment service providers, intermediary payment service providers, other
service providers, or commercial banks where the State Treasury accounts are
opened, such entities shall incur interest on such delay or incomplete
transfer, calculated according to the number of days and the amount delayed or
not transferred to state budget.
The
determination of interest, payment deadlines, payment accounts, and handling of
amounts not punctually transferred to payment accounts of State Treasury shall
comply with regulations of the Ministry of Finance on management and use of
State Treasury payment accounts opened at the State Bank of Vietnam and
commercial banks.
The
Minister of Finance shall provide guidance for error correction and
reconciliation among parties during the transmission and receipt of State
budget collection information;
a.4)
Regarding tax, late payment interest and fines that are not fully or punctually
transferred to state budget due to errors by credit institutions, FBBs, payment
service providers or intermediary payment service providers, such entities
shall pay late payment interest in accordance with the Law on Tax Administration;
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b) In
addition to the duties prescribed in Point a of this Clause, credit
institutions, FBBs, payment service providers, intermediary payment service
providers, other service providers having established direct connection to the
Tax Administration Information System also have the following duties and
entitlements:
b.1)
Instruct taxpayers to declare tax payment information on payment orders. Fully
transmit information on these payment orders to tax administration via the Tax
Administration Information System;
b.2)
Obtain the corresponding codes of these amounts on the Tax Administration
Information System and write them on the payment orders. Do no cancel a payment
order and refund paid tax after payment information has been transmitted to the
Tax Administration Information System and the tax authority has offset paid tax
against the taxpayer's tax debt as instructed by the Minister of Finance;
b.3)
Develop information technology systems compliant with technical standards under
decisions of the Minister of Finance. Protect the confidentiality of
information. Only use information about payments by taxpayers and customs
declarants provided by tax administration authorities for collection purposes.
2.
Responsibilities of payment service providers, intermediary payment service
providers, and other service providers, when cooperating in collection of tax,
late payment interest and fines:
a)
Cooperate with tax administration authorities and the State Treasury in
collecting and refunding tax electronically; process, compare and review
electronic data about tax payment and tax refund;
b)
Transmit complete and accurate information about electronic tax payment records
to tax administration authorities in real time in accordance with law.
Commercial banks where State Treasury accounts are opened, upon receipt of
money and information from cooperating or non-cooperating organizations, shall
record and transfer the money to State Treasury collection accounts, and
simultaneously transmit tax collection complete and accurate information to the
Tax Administration Information System in real time in accordance with law;
c) Assist
taxpayers during electronic tax payment processes;
d)
Protect confidentiality of information of taxpayers and customs declarants as
prescribed by law.
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4. Credit
institutions and FBBs shall receive electronic decisions on tax enforcement by
withdrawing money from accounts or freezing accounts of taxpayers subject to
tax enforcement; withdraw money from taxpayers’ accounts to pay tax, and freeze
accounts of taxpayers subject to tax enforcement in accordance with Article 66
of this Decree.
5. In
case the taxpayer has a bank guarantee for the payment of tax, late payment
interest, fines under the Law on Tax Administration and fails to pay these
amounts on schedule, the bank/FBB/guarantor shall pay the tax amount covered by
the guarantee agreement on behalf of the taxpayer. If the taxpayer fails to pay
these amounts to state budget within 90 days from the tax debt payment deadline
specified in the written approval of the tax administration authority, the
bank/FBB/guarantor shall be have to pay the tax amount covered by the guarantee
agreement in accordance with the Law on Tax Administration.
6. Credit
institutions shall provide information about imports that are exempt from tax,
not subject to tax, or pledged by the declarant as collateral for loans have to
be liquidated to recover debts but the taxpayer has not prepared a new customs
declaration and has not fully paid tax as requested by the customs authority.
Such information is the basis for the customs authority to impose tax
liability. The credit institution has the responsibility to pay tax on behalf
of the taxpayer.
7.
Contents, forms, methods, time limits for provision of information for tax
administration authorities by credit institutions, FBBs, payment service
providers, and intermediary payment service providers:
a)
Information contents:
a.1)
Information prescribed in Point b Clause 2 Article 40 of the Law on Tax
Administration, including: account holder’s name, account number linked to the
TIN issued by tax administration authority, place of account opening (including
branch details, if any), account opening date, and account closure date;
a.2)
Information and data related to taxpayer transactions, including transaction
quantity, transaction value, transaction content, information on transaction
transferors and recipients, domestic and cross-border transactions, account
balance, closing balance, income generated from accounts, and other information
directly serving tax administration prescribed by the Law on Tax
Administration, regulations of law on credit institutions, personal data
protection, and relevant laws;
a.3)
Information and data on beneficial owners, authorized persons, joint account
holders, beneficiaries, and related parties;
a.4)
Information on unusual or suspicious transactions in accordance with anti-money
laundering laws;
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b) Forms,
methods and time limits for provision of data:
b.1)
Forms of connection and information/data sharing with the Tax Administration
Information System shall be implemented in accordance with Article 56 of this
Decree;
b.2) Time
limits for provision of information prescribed in Point a of this Clause are
specified in Article 56 of this Decree.
Account
information prescribed in Point a.1 of this Clause shall be provided monthly by
the 10th of the following month;
b.3) Information
shall be provided electronically;
c)
Responsibility for confidentiality and use of information/data: Organizations
providing information/data shall not be liable for the use of such
information/data once provided in accordance with law. The access and use of
information/data shall be recorded, supervised and inspected as per
regulations.
Article 62. Duties, entitlements, contents, forms, methods,
and deadlines for information provision by communication agencies and press
agencies
1.
Duties, entitlements, content, and deadlines for information provision:
a)
Communication agencies and press agencies shall be responsible for providing
the following information for tax administration authorities upon request:
information on production, business, advertising, promotion, sales prices, and
markets of organizations and individuals relevant to tax obligations; signs of
tax offences communicated by mass media; information on tax
administration-related risks identified through press activities and public
opinion;
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2.
Information provision forms and methods shall comply with Clause 7 Article 61
of this Decree.
Article 63. Provision, collection and verification of
information under international treaties, international agreements standards of
the Global Forum on Transparency and Exchange of Information for Tax Purposes
1. Tax
authorities, taxpayers, and relevant agencies, organizations, and individuals
collecting, verifying, using, exchanging information shall comply with the law
of Vietnam, international tax treaties to which Vietnam is a signatory,
international tax agreements entered into by Vietnam, and the standards of the
Global Forum on Transparency and Exchange of Information for Tax Purposes
(hereinafter referred to as the “Global Forum”).
2. Scope
of information exchange for tax purposes:
a)
Exchange of information at the request of foreign tax authorities regarding
legal owners, beneficial owners, banking information, accounting information,
and other relevant information of taxpayers, relevant agencies, organizations
and individuals for tax purposes;
b)
Automatic exchange of information on country-by-country reports, financial
account reporting standards for non-resident taxpayers in Vietnam, crypto-asset
reports, and other reports under international tax treaties or agreements
signed by Vietnam;
c)
Voluntary exchange of information for tax purposes under international tax
treaties or agreements signed by Vietnam.
3.
Taxpayers, relevant agencies, organizations, and individuals shall provide tax
authorities with information prescribed in Clause 2 of this Article and ensure:
a) The
provided information is accurate, complete, timely, and suitable for tax
purposes under the law of Vietnam, international tax treaties or agreements
signed by Vietnam;
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b.1) The
information is banking secrets or other confidentiality obligations, unless
otherwise prescribed by international tax treaties to which Vietnam is a
signatory;
b.2) The
information is being held by banks, financial institutions, intermediary
organizations or third parties.
4.
Obligations to provide information on legal owners and beneficial owners of
foreign enterprises:
a)
Branches and representative offices of foreign companies operating in Vietnam
shall declare and update tax authorities with information on the legal owners
and beneficial owners of their parent companies abroad upon initial taxpayer
registration and upon changes in tax registration information.
Legal
owner refers to the organization or individual registered the owner of stakes,
shares, or equivalent ownership rights under the laws of the enterprise's home
country.
The
beneficial owner shall be determined in accordance with the Law on Anti-Money
Laundering, the Law on Enterprises, and their guiding documents;
b)
Branches and representative offices shall retain records and documents related
to the information prescribed in Point a of this Clause throughout their
operations, ensuring timely provision upon request by tax authorities. Minimum
retention period shall be 05 years from the end of the relevant Gregorian
calendar year or reporting period;
c) Upon
termination of operations of the branch or representative office in Vietnam,
the tax authority shall retain the information provided by the branch or
representative office for at least 05 years from the Gregorian calendar year in
which operation is terminated.
5. Legal
representatives of taxpayers shall personally or through authorized storage
organizations ensure the retention of accounting records in Vietnam after
suspension, dissolution, or bankruptcy, and shall notify tax authorities in
writing of the storage location to make sure the records and information can be
provided in full upon request by tax authorities or other competent authorities
in case any suspicion or dispute arises.
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7.
Verification of information of taxpayers:
a) Tax
authorities shall collect and cross-check the completeness, accuracy, and
consistency of taxpayer-provided information against information and databases
of state agencies and information obtained from relevant agencies,
organizations, individuals, or other lawful sources;
b) Where
necessary, tax authorities shall verify information at the taxpayer's premises
to collect information and documents serving information exchange;
c)
Taxpayers shall provide complete and timely information and documents, provide
explanation, and cooperate with tax authorities during verification as
prescribed in this Clause; must not refuse lawful requests of tax authorities
for provision of information and documents serving information exchange with
foreign tax authorities for tax purposes;
d)
Information collection and verification must serve information exchange for tax
purposes, be conducted within jurisdiction, and comply with law.
8. Tax
authorities shall implement the following measures to collect and verify
information:
a) Issue
documents requesting relevant agencies, organizations and individuals to
provide information under international tax treaties or agreements signed by
Vietnam;
b) If
information is not provided or sufficiently and accurately provided, tax
authorities shall implement measures for collection and verification of
information, including reminders, warnings, and issuance of decisions on
information collection and verification;
c) If
sufficient and accurate information cannot be collected despite implementation
of the measures mentioned in Point b of this Clause, relevant agencies,
organizations, and individuals shall incur administrative penalties for tax
offences;
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9.
Confidentiality and use of exchanged information for tax purposes:
a)
Information, correspondence, and documents exchanged between Vietnamese tax
administration authorities and competent authorities of other countries or
territories under international tax treaties shall be managed, stored, and
protected in accordance with law and applicable tax treaties to which Vietnam
is a signatory. Such information shall only be collected, processed, and used
for tax administration purposes and provided solely to competent authorities,
organizations, and individuals involved in tax administration;
b) Use or
provision of information prescribed in Point a of this Clause for other
purposes shall only be permitted when authorized by the relevant international
tax treaty and the conditions therein are fully satisfied;
c) Tax
authorities and state agencies shall promulgate and implement procedures
ensuring confidentiality of exchanged information consistent with Global Forum
standards;
d) When
collecting information at the request of foreign competent authorities under
international tax treaties to which Vietnam is a signatory:
d.1)
Taxpayers, agencies, organizations, and individuals may request tax authorities
to provide information and explanations regarding the request for information
provision, ensuring compliance with the content of the request and fulfillment
of obligations prescribed by law. Information and explanation provided shall
not disclose sources, existence of exchange requests, or confidential
correspondence with foreign competent authorities. Tax authorities shall ensure
the information provision is conformable with regulations on confidentiality of
Vietnamese law and relevant international treaties;
d.2)
Ensure that information collection and verification do not prejudice the
handling of requests by foreign competent authorities under international tax treaties;
dd)
Disclosure, leakage, loss, or unauthorized use of exchanged information shall
result in disciplinary action, administrative penalties, or criminal
prosecution as prescribed by law. Tax authorities shall implement necessary
measures to enforce sanctions and remedies for breaches of confidentiality or
misuse of taxpayer information.
10. Tax
authorities shall prioritize adequate resourcing to implement information
exchange under international tax treaties, international tax agreements, and
Global Forum standards.
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1.
Standards for tax service providers
a) A tax
agent must:
a.1) be
an enterprise established and operating in accordance with the law;
a.2) have
at least 02 full-time employees meeting the standards prescribed in Clause 2 of
this Article;
b)
Household businesses and individual businesses shall satisfy the standards
prescribed in Clause 2 of this Article and operate in accordance with relevant
laws.
2. Standards
for participants in tax service business:
Persons
directly providing tax services must be Vietnamese nationals or foreign
nationals permitted to reside in Vietnam for 12 months or more, full legal
capacity, and meeting the following standards:
a) Professional
standards:
a.1) Hold
a professional certificate in taxation as prescribed by law;
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b)
Ethical standards:
b.1) Do
not collude with tax officials or taxpayers to tax offences. Persons that
assist taxpayers in committing tax evasion, understatement of tax, or tax
offences shall bear liability under law and compensate taxpayers for damage
under concluded contracts (if any);
b.2)
Maintain confidentiality of information of taxpayers using the services of tax
agents, household businesses, or individuals providing tax services as
prescribed by law.
Organizations
and individuals that fully satisfy the above standards may provide tax services
without registration with the tax authorities.
Chapter VI
TAX
ENFORCEMENT
Article 65. Tax enforcement
1. Cases
of tax enforcement prescribed in Clauses 1, 2, 3, 4 and 5 Article 48 of the Law
on Tax Administration.
The tax
administration authority shall determine acts of asset liquidation by taxpayers
as prescribed in Clause 3 Article 48 of the Law on Tax Administration based on
information regarding transfers, donations, sales of assets, withdrawals,
transfers of funds, or abnormal depletion of account balances unrelated to
ordinary business transactions prior to the issuance of a tax enforcement
decision.
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a) The
taxpayer’s debt is exempted by late payment interest by the tax administration
authority as prescribed in Article 26 of this Decree;
b) The
taxpayer is permitted to pay the tax debt by instalment as prescribed in Clause
6 Article 48 of the Law on Tax Administration. The Minister of Finance shall
specify the number of installments, documentation and procedures for
installment payments of tax debts.
3. Heads
of the tax administration authorities shall, in consideration of actual
circumstances, risk management principles, risk levels, compliance levels,
decide cases subject to tax enforcement under Article 48 of the Law on Tax
Administration, and may decide to cancel or defer tax enforcement in the
following cases:
a) For
tax debts being frozen:
a.1) In
the cases specified in Points a, b, d, and dd Clause 1 Article 20 of the Law on
Tax Administration, the tax administration authority shall not enforce tax
payment during the tax debt freezing period, unless a tax enforcement decision
has already been issued. If the tax administration authority discovers that the
taxpayer has assets or cash flows to fulfill tax obligations, tax payment shall
be enforced accordingly;
a.2) In
the cases specified in Point c and Point e Clause 1 Article 20 of the Law on
Tax Administration, tax payment shall not be enforced during the tax debt
freezing period, If a tax enforcement decision has already been issued, the tax
administration authority shall issue another decision to invalidate such tax
enforcement decision;
b)
Enforcement measures shall not yet be taken against a taxpayer (unless the
taxpayer is not operating at the registered address) if the total tax debt
subject to enforcement does not exceed the following thresholds:
b.1) For
organizations: 3.000.000 VND;
b.2) For
households, household businesses, individuals, individual businesses: 1.000.000
VND;
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4. Tax
enforcement decisions and decisions on termination of tax enforcement:
a) Tax
decisions include: decisions 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 compensation for damage; other administrative tax decisions
prescribed by law;
b) Tax
enforcement decisions and decisions on termination of tax enforcement shall be
sent to taxpayers, relevant organizations and individual electronically, and
published on the websites of tax authorities and customs authorities on the
issuance date. If electronic transaction is not available, the tax enforcement
decision shall be sent to the taxpayer, relevant organizations and individuals
by post or in person;
c) A tax
enforcement decision takes effect from the day on which it is signed, except
decisions on tax enforcement by suspension of customs procedures for exports
and imports under Article 68 of this Decree;
d) A tax
enforcement decision is invalidated when:
d.1) It
is any of the cases where the tax enforcement decision is invalidated under
Clause 2 Article 49 of the Law on Tax Administration;
d.2) A
third party has fully paid the amount specified in the tax enforcement decision
in case of enforcement by collection of the taxpayer's money or assets being
held by other organizations or individuals;
d.3) The
distrained assets have been sold at auction and the proceeds from the auction
have been settled in case of enforcement by asset seizure and auction.
5. Tax
enforcement measures:
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b) In
cases where there is evidence that the taxpayer with tax debts is not operating
at the registered address or attempts asset dissipation, the enforcing person
shall select appropriate enforcement measures to ensure timely and full
collection of tax debts.
6. Power
to issue tax enforcement decisions:
a)
Persons having the power to issue tax enforcement decisions are specified in
Clause 1 and Clause 2 Article 50 of the Law on Tax Administration;
b) The
persons mentioned in Point a of this Clause may authorize their deputies to
issue tax enforcement decisions in accordance with regulations of law on
administrative penalties.
7. For
other amounts payable to state budget collected by state agencies or
organizations assigned by the State to manage collection under specialized
laws, the assigned agencies shall be determine outstanding amounts, late
payment interest, issuing reminders, and preparing documents propose
implementation of enforcement measures to competent authorities under Clause 7
Article 39 of the Law on Tax Administration. Competent authorities shall
consider taking enforcement measures within their jurisdiction and under tax
administration laws; where enforcement measures are not taken, a written
response and explanation must be provided.
Article 66. Enforcement by withdrawing money from
taxpayers' accounts and freezing taxpayers’ accounts
1.
Enforcement by withdrawing money from taxpayers' accounts and freezing
taxpayers’ accounts shall be applied against taxpayers subject to tax
enforcement having accounts at credit institutions or FBBs. Taxpayers subject
to tax enforcement include:
a)
Taxpayers in the cases specified in Clauses 1, 2, 3 and 4 Article 48 of the Law
on Tax Administration;
b) Tax
payment guarantors: If the taxpayer fails to fully pay the tax debt to state
budget within 90 days from the tax debt payment deadline specified in the tax
administration authority's written approval for tax debt payment by instalment
prescribed in Clause 6 Article 48 of the Law on Tax Administration, the
guarantor shall be subject to enforcement under the Law on Tax Administration.
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3. Basis
for issuance of enforcement decision:
a)
Information about the taxpayer’s account in the tax administration database or
provided for tax administration authorities by relevant organizations and
individuals;
b)
Information about the taxpayer’s account provided by the credit institution or
FBB at the request of the tax administration authority in case the tax
authority’s database is not sufficient.
Tax
administration authorities shall protect the confidentiality of account
information of taxpayers subject to tax enforcement.
4.
Withdrawing money from accounts, account freezing:
a) The
enforcement decision shall be issued:
a.1)
After 90 days from the tax payment deadline;
a.2)
After the extended tax payment deadline;
a.3)
After the deadline for implementation of the decision on imposition of
administrative penalties for tax offences if the taxpayer fails to implement it
(unless the decision is suspended);
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b) The
decision on enforcement by withdrawal of money from account or account freezing
shall be sent to the taxpayer subject to tax enforcement, the credit
institution or FBB where the taxpayer’s account is opened, relevant
organizations and individuals together within the date of issuance of such
decision;
c) Tax
administration authorities shall review and update the tax administration
database. Where new accounts of the taxpayer are discovered, the tax
administration authority shall issue supplementary enforcement decisions against
such new accounts (if any).
5.
Responsibilities of credit institutions and FBBs where accounts of taxpayers
subject to tax enforcement are opened:
a) Freeze
an amount equal to that specified in the enforcement decision in the taxpayer’s
accounts immediately upon receipt of the enforcement decision from the tax
administration authority; send an electronic notification to the tax
administration authority of the account balance after freezing, which is the
basis for the tax administration authority to issue a state budget collection
order, and for the credit institution or FBB to withdraw money from the
taxpayer’s account.
b)
Withdraw and transfer the required amount from the taxpayer's account to the
State Treasury's account within the same day or no later than the next working
day after receiving the state budget collection order.
If
account balance is smaller than the required amount specified in the tax
enforcement decision, after deducting the minimum balance required to maintain
the account, the credit institution or FBB shall transfer the remaining amount
to the state budget collection account.
The
credit institution or FBB shall continue monitoring the taxpayer’s account
after freezing. Any amount credited to the account shall be withdrawn and transferred
to the state budget collection account until the tax debt specified in the tax
enforcement decision is fully collected. The credit institution or FBB
withdrawing money under the tax enforcement decision must notify the issuing
authority electronically.
The
issuing authority must send electronic notifications to the credit institution
or FBB of tax debt collection progress, which is the basis for the credit
institution or FBB to continue or stop withdrawing money from the taxpayer's
account;
c) In cases
where the tax administration authority sends a written request to the credit
institution or FBB for information on the taxpayer's account number, current
account balance, and other relevant information about the taxpayer, the credit
institution or FBB shall provide such information within 03 working days from
receipt of the request;
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6.
Procedures for withdrawing money from accounts and freezing accounts:
The
withdrawal of money from accounts and freezing of accounts of taxpayers subject
to tax enforcement shall be based on receipt vouchers as per regulations.
Receipt vouchers used for money transfers shall be sent to relevant parties.
Article 67. Enforcement by deducting money from the
taxpayer’s salary or income
1.
Enforcement by deducting money from the taxpayer’s salary or income shall be
implemented when the following conditions are fully satisfied:
a) More
than 30 days have elapsed since the issuance of a tax enforcement decision by
account withdrawal or account freezing, and the tax administration authority
has not collected or has not fully collected the tax debt, or lacks sufficient
information or conditions to implement enforcement by account withdrawal or
account freezing;
b) The
individual subject to tax enforcement is receiving salary or income from an
organization under payroll or an employment contract with a duration of at
least 03 months.
2.
Verification of information about salaries and incomes:
a) Tax
administration authorities shall verify information about the salaries and
incomes of individuals subject to tax enforcement and information about the
income payers according to the database of tax administration authorities and
data provided by insurers. In case the database of tax authorities is not sufficient,
the person that issues the tax enforcement decision shall send a written
request for information to the income earner and income payer;
b) The
income earner, income payer, relevant agencies 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;
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3.
Decision on deducting money from the taxpayer’s salary or income:
a) The
enforcement decision shall be issued when the conditions prescribed in Clause 1
of this Article are fully satisfied;
b) The
enforcement decision shall be sent to the income earner, income payer, relevant
agencies and organizations within its issuance date.
4.
Deduction rates:
a) Only
part of the individual’s salary or income will be deducted in proportion to the
amount payable specified in the enforcement decision;
b) The
deduction rate shall be 10% - 30% of the individual’s monthly salary; for other
incomes, the deduction rate may vary but must not exceed 50% of the total
income.
5.
Responsibilities of income payers and employers:
a) Deduct
a portion of the taxpayer’s salary/income and transfer the deducted amount to a
State Treasury's account in accordance with the enforcement decision until the
tax debt is fully paid, starting from the nearest salary/income payment period,
and concurrently inform the enforcement decision issuer and the income earner
subject to tax enforcement;
b) In
case the individual’s employment contract is terminated before the tax debt is
fully paid, the income payer shall notify the enforcement decision issuer
within 05 working days from the termination date;
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Article 68. Enforcement by suspension of customs procedures
for export and import
1.
Enforcement by suspension of customs procedures for export and import shall be
implemented by the customs authority when the tax administration authority
fails to collect or fully collect the tax debt after having applied the
enforcement measures prescribed in Article 66 or Article 67 of this Decree.
2. In
case the customs authority imposes tax liability after customs clearance is
granted but the taxpayer or the guarantor fails to voluntarily implement the
tax liability imposition decision within 90 days from the payment deadline, the
customs authority shall implement tax enforcement measures as per regulations.
3.
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.
4. The
enforcement decision shall be sent to the taxpayer subject to tax enforcement
and published on the website of customs authorities at least 05 working days
before the suspension date.
5. On the
basis of the tax administration database, if the tax administration authority
or a state agency or organization assigned to manage collection of other
revenues to the state budget (hereinafter referred to as "revenue-managing
agency") requests the customs authority to issue an enforcement decision
by suspending customs procedures against taxpayers that export or import goods
within the last 12 months, the following regulations shall apply:
a) Within
03 working days from receipt of the aforementioned request, the customs
authority shall implement the enforcement measure as prescribed by law and
inform the tax authority or revenue-managing agency.
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b) In
case the taxpayer is eligible for termination of enforcement as prescribed in
Clause 2 Article 49 of the Law on Tax Administration, the tax authority or
revenue-managing agency shall notify the customs authority for termination of
such enforcement measure.
Article 69. Enforcement by suspending use of invoices
1.
Enforcement by suspending use of invoices shall be implemented in the following
cases:
a) The
tax authority is unable to implement enforcement by account withdrawal or
account freezing, or has grounds to determine that the tax debt cannot be
collected by account withdrawal or account freezing;
b) More
than 30 days have elapsed since the issuance of a decision on enforcement by
account withdrawal or account freezing but the tax administration authority has
not collected or has not fully collected the tax debt;
c) The
cases specified in Clause 3 Article 48 of the Law on Tax Administration;
d) The
cases specified in Clause 5 Article 48 of the Law on Tax Administration;
dd) The
customs authority or revenue-managing agency requests the tax authority to
suspend use of invoices by the taxpayer.
2.
Invoices suspended from use include: authenticated e-invoices, unauthenticated
e-invoices, e-invoices generated by cash registers connected with tax
authorities' system in accordance as prescribed by law.
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During
the enforcement period, the tax administration authority shall:
a) Not
accept applications for registration or changes of information on use of
e-invoices;
b) Not
issue authenticated e-invoices;
c) Issue
notifications of invalidity unauthenticated e-invoices and e-invoices generated
by cash registers as prescribed by invoicing laws;
d) Not
issue invoices to the taxpayer subject to enforcement, except the case
specified in Clause 4 of this Article.
4. d) In
case the taxpayer submits a written request for permission to use invoices
during the enforcement period, the tax authority shall allow the taxpayer to
use separate invoices, provided the taxpayer immediately pays a tax debt of at
least 18% of the total invoice value to state budget before the separate
invoice is issued by the tax authority. If the tax authority permits the use of
invoices during the enforcement period, the enforcement measure by account
withdrawal or account freezing shall be paused. To be specific:
a) The
taxpayer shall register with the tax authority an account opened at a credit
institution or FBB for pausing enforcement by account withdrawal or account
freezing;
b) The
pause shall last 10 working days from the date of permission for use of
separate invoices prescribed in Point c of this Clause;
b) The
amount temporarily exempted from account withdrawal or account freezing is the
total value of invoices used.
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5. In
cases where the customs authority or revenue-managing agency requests the
supervisory tax authority of the taxpayer to issue a decision to suspend use of
invoices by the taxpayer while the taxpayer is being subject to enforcement by
account withdrawal, account freezing, or suspension of customs procedures:
a) Within
03 working days from receipt of the aforementioned request, the tax authority
shall follow the enforcement procedures and send a notification to the customs
authority or revenue-managing agency.
Where the
tax authority cannot immediately suspend invoice use as requested due to
insufficient grounds or conditions, it shall notify the customs authority or
revenue-managing agency and provide explanation;
b) In
case the taxpayer is eligible for termination of enforcement as prescribed in
Clause 2 Article 49 of the Law on Tax Administration, the customs authority or
revenue-managing agency shall notify the tax authority for termination of such
enforcement measure.
6. In
cases where the taxpayer subject to enforcement is a branch, representative
office or business location, and its supervisory tax authority is unable to
implement the enforcement decision, the supervisory tax authority of the
branch, representative office or business location shall transfer the entire
dossier to the supervisory tax authority of the headquarters for issuance of
the decision on enforcement by invoice use suspension.
Article 70. Enforcement by collecting the taxpayer’s money
and other assets being held by other third parties
1.
Enforcement by collecting the taxpayer’s money and other assets being held by
other third parties (hereinafter referred to as "collection from third
parties") shall be implemented when the tax authority has sufficient and
legal grounds to determine the third party owes a debt to the taxpayer or is
holding the taxpayer's money or assets. Third parties subject to enforcement
include:
a)
Organizations and individuals having debts due for payment to the taxpayer
subject to enforcement;
b)
Organizations, individuals, credit institutions, FBBs authorized by the taxpayer
subject to enforcement to hold money, assets, goods, documents, financial
instruments under the taxpayer's ownership.
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a) The
tax administration 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;
b) If
such information cannot be provided, the third party shall send a written
explanation to the tax administration authority within 05 working days from the
day on which the tax administration authority’s request is received.
3. The
enforcement decision shall be sent to the taxpayer subject to enforcement, the
third party, and the supervisory tax authority of the third party.
4.
Implementation principles:
a) If
there is a third party that owes a debt due for payment to the taxpayer or is
holding the taxpayer’s money:
a.1) The
head of the tax administration authority shall issue the decision on
enforcement by collecting the taxpayer's money being held by the third party;
a.2) The
third party holding the taxpayer's money shall pay the tax debt on behalf of
the taxpayer within 15 days from the day on which the enforcement decision is
received;
a.3) The
third party with debt payable to the taxpayer shall pay the tax debt on behalf
of the taxpayer within the due date of the debt;
a.4) The
amount paid by the third party to state budget on behalf of the taxpayer shall
be considered amount paid for the taxpayer subject to enforcement;
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c) 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 in
order of priority and in accordance with relevant laws.
5.
Responsibilities of the third party owing debts or holding money/assets of the
taxpayer subject to enforcement:
a)
Provide the tax authority with information about the debt, the taxpayer's money
or assets being held by the third party, due date of the debt, type, quantity
and condition of the assets;
b) When
receiving the written request for verification from the tax administration
authority, the third party must not transfer the money (including the debt
payable to the taxpayer) or assets to the taxpayer until money is paid to state
budget or assets are transferred at the request of the tax authority;
c) The
third party that fails to pay money on behalf of the taxpayer or fails to
transfer the assets shall face the consequences prescribed in Clause 4 Article
46 of the Law on Tax Administration.
6.
Responsibilities of supervisory tax authority of third parties in different
areas from that of the taxpayer subject to enforcement:
a) If the
residence or business location of the taxpayer and those of the third party are
located in the same province but different communes, the provincial Tax Office
or Customs Sub-department shall instruct inferior tax administration
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 supervisory tax administration authority of
the taxpayer shall issue and send the enforcement decision to the supervisory
tax administration authority of the third party for cooperation.
Article 71. Enforcement by asset distraint and auction
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2. Do not
distrain assets of taxpayers that are individuals undergoing treatment at
lawfully established health facilities.
3. Assets
exempted from distraint are specified in Article 21 of the Government’s Decree
No. 296/2025/N D-CP.
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.
Instead, such organizations will be requested to submit written request for
financial support to implement the enforcement decision. In cases where such
organizations have other lawful sources of revenue, the assets purchased with
such lawful revenue may be distrained to serve tax enforcement, except:
a)
Medicines, vehicles, instruments, assets of health facilities except those for
sale; foods, instruments and assets serving mid-shift meals for cadres and
civil servants;
b)
Nursery homes, schools and equipment thereof if they are not for sale;
c)
Equipment, vehicles and instruments necessary for occupational safety, fire
safety and environmental safety;
d) Office
buildings;
dd)
Infrastructure serving public interests, defense and security.
4. Verifying
information about assets of taxpayers subject to enforcement:
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b) Tax
administration authorities are entitled to verify assets of taxpayers in the
administrative divisions where the taxpayers' business locations or residences
are located, at asset ownership registries, secured transaction registries,
relevant organizations and individuals;
c)
Information to be verified includes: Verified assets; values of verified assets
in accounting records of the taxpayer; business performance (for business
establishments, services) 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 a sale, conversion, transfer or gift
agreement and certificate of asset ownership, verification shall be carried out
by the owner, local government, competent authority or witness, or according to
lawful documents and records as prescribed by law;
d) After
consolidating verification results, the tax administration authority shall
issue a record for determination of quantity and details of assets subject to
distraint, and request the taxpayer to provide documents proving asset
ownership;
dd) If
information is not provided or fully provided at the request of the tax
administration authority, the tax administration authority shall implement
other enforcement measures prescribed in Article 49 of the Law on Tax
Administration.
5.
Cooperation with the People’s Committees of administrative divisions where assets
subject to distraint are located:
a) Within
05 working days from the day on which the asset verification record is
prepared, the tax administration authority send a written request to the
People’s Committee of the commune where the taxpayer has assets subject to
distraint (including assets located in different areas) for cooperation in
asset distraint and auction;
b) If the
assets subject to distraint are located in multiple communes of the same
province, the tax administration authority shall send the written request for
cooperation in asset distraint and auction to the People’s Committee of the
province;
c) The
tax administration authority shall request the People’s Committee of the
commune or province to stop auctioning the distrained assets if the taxpayer is
eligible for termination of enforcement prescribed in Clause 2 Article 49 of
the Law on Tax Administration.
6. The
decision on enforcement by asset distraint and auction issued by the President
of the People’s Committee shall be sent to the taxpayer subject to enforcement.
For assets subject to ownership registration, the enforcement decision shall be
sent to the taxpayer and the following authorities:
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b) The
vehicle registering authority if the distrained assets are vehicles;
c) Other
authorities responsible for registration of ownership and use rights as
prescribed by law.
7.
Settlement of proceeds from auction of distrained assets:
a) The
taxpayer shall pay the enforcement costs to the enforcing organization;
b) The
enforcing authority shall:
b.1) Pay
the enforcement costs;
b.2) 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 proceeds, unless the goods are under
state ownership;
b.3)
Return the remainder (if any) to the taxpayer after the tax debt and
enforcement costs are fully paid.
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9. b) The
enforcement decision issuer may use state budget to pay the enforcement costs,
which will be reimbursed by the taxpayer subject to enforcement. If the
taxpayer does not voluntarily reimburse these costs, the enforcement decision
issuer may implement the tax enforcement measures specified in Clause 1 Article
49 of the Law on Tax Administration.
10.
Enforcement by asset distraint shall be implemented in accordance with Articles
24 through 35 of the Government’s Decree No. 296/2025/N D-CP.
Article 72. Enforcement by filing for bankruptcy of the
taxpayer
1. Tax
authorities shall file for bankruptcy of taxpayers that are enterprises and
cooperatives as prescribed in Point g Clause 1 Article 49 of the Law on Tax
Administration in any of the following cases:
a) The
enterprise or cooperative has not operated at the registered address for more
than 03 years from the date the tax administration authority issued the notice
of non-operation at the registered address, and the taxpayer has not filed an
application for TIN restoration or invalidation; the tax administration
authority has applied one of the enforcement measures prescribed in Articles
66, 68, 69, 70, and 71 of this Decree but tax debts cannot be collected;
b) Tax
enforcement measures have been implemented by the tax administration authority
for at least 03 years but tax debts cannot be collected.
2. Tax
administration authorities shall file for bankruptcy of taxpayers following the
bankruptcy procedures prescribed in the Law on Bankruptcy and Rehabilitation
No. 142/2025/QH15.
3. In
cases where the court rejects the petition or issues a decision not to initiate
bankruptcy procedures at the request of the tax administration authority, the
tax administration authority shall implement the tax enforcement measures
prescribed in Article 73 of this Decree.
Article 73. Enforcement by revocation of the taxpayer's
business/enterprise/ cooperative/artel/household business registration
certificate, establishment and operation license, practicing license,
branch/representative office/business location registration certificate,
e-commerce business registration/notification
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a) Tax
enforcement measures have been implemented by the tax administration authority
for at least 03 years but tax debts cannot be collected, except the cases
specified in Point b Clause 1 Article 72 of this Decree;
b) The
taxpayer subject to tax enforcement is a foreign organization or individual
registered for e-commerce platform-based business in Vietnam;
c) The
cases specified in Clause 3 Article 72 of this Decree.
2. The
tax administration authority shall verify information about the taxpayer
subject to tax enforcement through data about the taxpayer at the tax authority
or the issuing authority of the certificate/license. The verified information
is the basis for issuing the revocation request.
3.
Revocation request:
a) The
revocation request shall contain the following information: the issuing
authority; name, TIN, registered address of the taxpayer subject to
enforcement; number and issuance date of the certificate/license 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 as
prescribed in Clause 2 of this Article.
4.
Responsibilities of the issuing authority:
a) After
receiving receipt of the revocation request, the issuing authority shall revoke
the certificate of business registration following the established procedures
within the time limit prescribed by relevant laws, or notify the tax authority
of the reasons for not revoking;
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5. In
cases where the taxpayer is an enterprise/cooperative/cooperative
union/artel/household business/branch/representative office/business location
and eligible for termination of enforcement under Clause 2 Article 49 of the
Law on Tax Administration and submit a written request for legal status
restoration, the tax administration authority shall send a written request for
legal status restoration to the competent authority:
a) The
written request for legal status restoration shall contain the following
information: name of the requesting tax administration authority; the receiving
authority; name, TIN, registered address of the taxpayer subject to
enforcement; reasons for legal status restoration;
b) The
written request for legal status restoration shall be sent to the competent
authority within 03 working days from the day on which the taxpayer's request
for legal status restoration is received by the tax administration authority.
Chapter VII
IMPLEMENTATION
CLAUSES
Article 74. Entry into force
1. This
Decree enters into force from July 01, 2026.
2.
Regulations on allocation of VAT payable in Points a.2, a.3, a.4, a.5 and a.6
Clause 2 Article 15 of this Decree shall be applicable until the end of
December 31, 2026, except allocation of input VAT.
3. This
Decree replaces:
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b) The
Government’s Decree No. 91/2022/N D-CP dated October 30, 2022 on amendments to
the Government’s Decree No. 126/2020/N D-CP dated October 19, 2020 elaborating
the Law on Tax Administration;
c) The
Government’s Decree No. 49/2025/N D-CP dated February 28, 2025 on exit ban
thresholds;
d) The
Government’s Decree No. 117/2025/N D-CP dated June 09, 2025 on tax
administration of households' and individuals' business operation on e-commerce
platforms and digital platforms;
dd) The
Government’s Decree No. 373/2025/N D-CP dated December 31, 2025 on amendments
to the Government’s Decree No. 126/2020/N D-CP dated October 19, 2020
elaborating the Law on Tax Administration.
4. The
Government’s Decree No. 125/2020/N D-CP dated October 19, 2020 (amended by
Decree No. 102/2021/N D-CP and Decree No. 310/2025/N D-CP) continues to be
effective from July 01, 2026 until it is replaced.
5. In the
cases where any of the legislative documents referred to in this Decree is
amended or replaced, the amending or replacing document shall apply.
Article 75. Transition clauses
In cases
where tax debts had been cancelled under decisions of the Presidents of the
People’s Committees of provinces before the effective date of this Decree but
then the taxpayers had to pay the tax debts under Clause 2 Article 21 of the
Law on Tax Administration and guidance of the Minister of Finance, Directors of
Tax Offices of provinces and cities, Large Enterprise Taxation Sub-Department,
E-Commerce Taxation Sub-Department, regional Customs Sub-Departments,
Post-Clearance Inspection Sub-Department, Anti-smuggling and Investigation
Sub-Department shall issue decisions on reversal of cancellation of tax debts
payable by taxpayers under their management.
Article 76. Responsibility for implementation
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ON BEHALF OF THE GOVERNMENT
PP THE PRIME MINISTER
DEPUTY PRIME MINISTER
Nguyen Van Thang