|
THE
GOVERNMENT
-------
|
SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
---------------
|
|
No.
83/2013/NĐ-CP
|
Hanoi, July
22, 2013
|
DECREE
ON THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON
TAX ADMINISTRATION AND THE LAW ON AMENDMENTS TO THE LAW ON TAX ADMINISTRATION
Pursuant to the Law on Government
organization dated December 25, 2001;
Pursuant to the Law on Tax administration
dated November 29, 2006;
Pursuant to the Law No. 21/2012/QH13 dated
November 20, 2012 on the amendments to the Law on Tax administration dated
November 20, 2012;
At the request of the Minister of Finance;
The Government issues a Decree on the
implementation of a number of articles of the Law on Tax administration and the
Law on amendments to the Law on Tax administration,
Chapter 1.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 1. Scope of
regulation
This Decree elaborates the implementation of a
number of articles of the Law on Tax administration and the Law on amendments
to the Law on Tax administration, applicable to the management of taxes, fees,
land rent, water surface rent, land levy; revenues from resource extraction,
and other revenues classified as government revenues collected by tax
authorities in accordance with law.
Article 2. Taxpayers
Taxpayers in this Decree include:
1. Organizations, households, and individuals
that pay tax, fees, and other revenues classified as government revenues
managed and collected by tax authorities in accordance with law.
2. The organizations assigned to collect fees
classified as government revenues.
3. The organizations and individuals that deduct
tax; the organizations and individuals that follow taxation procedures on
behalf of taxpayers, including:
a) Vietnamese organizations and individuals that
sign contracts with foreign organizations and individuals doing business in
Vietnam that do not follow Vietnam’s laws on investment and accounting regime;
b) The organizations and individuals that deduct
tax when paying the people whose incomes incur personal income tax;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) Providers of taxation services;
dd) Customs brokerage agents for exported and
imported goods;
e) Organizations and individuals that provide
postal services and express mail services to serve the payment of tax on behalf
of the taxed organizations and individuals;
g) The credit institutions that guarantee tax
payment of taxed organizations and individuals in accordance with the Law on
credit institutions.
Article 3. Delegating tax
collection
1. Tax authorities shall delegate other
organizations and individuals to collect some taxes decided by the Ministry of
Finance.
2. The delegation of tax collection must be made
into a contract between the head of the tax authority and the delegated
organization or individual, except for some cases in which the revenues are not
regular as defined by the Ministry of Finance.
3. The party delegated to collect tax shall
notify and urge the taxpayer to pay tax in accordance with the delegation
contract, issue receipts to taxpayers when collecting tax, remit the tax
collected to accounts of the tax authority at State Treasuries; report the
amount of collected tax and issued receipts to the tax authority; send reports
to the tax authority on new taxpayers or changes in the business lines or
business scale of the local taxpayers.
4. The tax authority shall announce the
delegation of tax collection for taxpayers to know, provide receipts, provide
guidance, instruct and supervise the tax collection of the organizations and
individuals delegated to collect tax.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 4. Application of
risk management to tax administration
1. Application of risk management to tax
administration of tax authorities
a) The Ministry of Finance shall;
- Issue regulations on risk management for
taxation to raise the efficiency of tax administration and prevent violations
legislation on taxation;
- Establish risk assessment criteria that meet
the tax administration demand in each period.
b) Tax authorities shall;
- Use information about taxpayers to build a
database serving risk management for taxation;
- Manage, apply information technology, information
systems, and the database about taxpayers to assessment of risk to tax
administration; assess the conformity with law of taxpayers to serve tax
administration, identify and select subjects of tax inspection in accordance
with law.
2. Application of risk management to tax
administration of the customs
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Issue regulations on risk management for
customs;
- Establish risk assessment criteria that meet
the tax administration demand in each period. Assess the conformity with law of
taxpayers;
b) The General Department of Customs shall
develop, manage and apply concentrated information systems related to taxpayer
to serve risk assessment and:
- Inspect the conditions for registering tax
declarations;
- Decide method of inspecting tax declarations;
- Decide the method and level of inspection of
exported and imported goods;
- Identify and select subjects of post-customs
clearance inspections and tax inspections in accordance with law;
- Assess the conformity with law of taxpayers.
c) The customs authorities shall adhere with
regulations on risk management, criteria for assessing risk and conformity with
law of taxpayers.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
SPECIFIC PROVISIONS
Article 5. Principles of
calculating, declaring, and paying tax
1. Taxpayers shall calculate the tax payable to
the state budget, except for the cases in which tax authorities impose or
calculate tax (in Article 37, Article 38, and Article 39 of the Law on Tax
administration).
2. Taxpayers must provide accurate and truthful
information in the tax form, submit all documents specified in the tax
declaration to tax authorities.
If the taxpayer finds that the tax declaration
submitted to the tax authority is incorrect after the deadline for submitting
the tax declaration, the taxpayer may make adjust the tax declaration. The
adjusted tax declaration may be submitted to the tax authority on any working
days, regardless of the deadline for submitting the next tax declaration, but
before the tax authority or competent authority announces the decision on tax
inspection.
When the tax authority or a competent authority
makes a conclusion or a decision on post-inspection actions, if the taxpayer
finds that the tax declaration that was submitted and inspected is still
incorrect, the taxpayer may make adjustments; the actions shall depend on the
regulations, the objective and subjective reasons of the errors that need
adjusting.
3. If the tax is calculated by the taxpayer, the
amount of tax calculated must be paid by the deadline for submitting the tax
declaration specified in Article 32 and Article 33 of the Law on Tax
administration, Clause 9 and Clause 10 of Article 1 of the Law on the
amendments to the Law on Tax administration.
4. If the tax is calculated or imposed by the
tax authority, the deadline for tax payment is the deadline written on the tax
notification or decision of tax collection made by the tax authority.
5. If the taxpayer suspends the business and send
a written request the tax authority, the taxpayer may not submit the tax
declaration during the suspension period. If the taxpayer resumes the business
ahead of schedule, a written notification and tax declaration shall be
submitted to the tax authority.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The General Department of Taxation shall decide
to enter into APA based on requests of taxpayers or foreign tax authorities.
Article 6. Advance
determination of classifications, customs values, and advance certification of
origins of exported goods and imported goods
1. Before following customs procedures,
organizations and individuals shall provide relevant information and documents
to the provincial Customs Department, and submit an application for advance
determination of classifications, custom values or advance certification of
origins of the goods intended to be exported or imported (hereinafter referred
to as advance determination).
Within 05 working days from the day on which the
sufficient documents are received, the Customs Departments shall request the Director
of the General Department of Customs in writing to consider the application for
advance determination.
2. Pursuant to law, the database of the customs
authority, and the documents provided by the organization or individual, the
Director of the General Department of Customs shall send a written notice of
the advance determination within 25 working days from the day on which
sufficient documents are received, and announce it on the website of the
General Department of Customs.
For the complicated goods that need analyzing,
and verifying before the advance determination, the deadline may be extended
but shall not exceed 90 days from the day on which sufficient documents are
received. If the verification is carried out by a competent authority overseas,
the deadline shall depend on the agreement with the competent authority
overseas.
If the information and basis for advance
determination is not sufficient, the Director of the General Department of
Customs shall request additional documents or information in writing within 05
working days from the day on which the documents sent by the provincial Customs
Department is received.
3. The notice of advance determination is valid
for no more than 03 years and is used for making customs declaration when the
exported goods and imported goods are consistent with the information or
documents provided.
If the information, documents and basis for
advance determination are not changed after 03 years, the General Department of
Customs shall consider extending the advance determination at the request of
the organization or individual.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. The notice advance determination shall be
invalidated when the laws being the basis for the advance determination are
changed. The invalidation begins from the effective date of the changed laws
being the basis for the advance determination.
6. The notice of advance determination is not
effective if the goods or the actual export/import documents are inconsistent
with the goods or the documents that request the advance determination.
Article 7. Giving incentives
during tax administration of exported and imported goods.
1. Any taxpayer that meets the criteria below
shall be given incentives in tax administration:
a) No tax fraud, tax avoidance, smuggling,
illegal transportation of goods across the border is discovered by tax
authorities and customs authorities over the previous 2 years from the day on
which the General Department of Customs receives the application for incentives
from the taxpayer;
b) The payment for shipments of exported goods
and imported goods are made by bank transfer;
c) The taxpayer follows electronic customs
procedures and electronic taxation procedures;
d) No violations against legislation on
accounting are found by competent authorities over the previous 2 years;
dd) The annual target of export or import turnover
or investment scale set by the Ministry of Finance is met.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. Privileged enterprises of the countries that
sign mutual recognition agreements on privileged enterprises with Vietnam are
eligible for the incentives in accordance with the signed agreements.
4. Suspending and terminating incentives:
a) The enterprises recognized as privileged
enterprises shall have the incentives suspended or terminated if any of the
criteria mentioned in Points a, b, c and d Clause 1 of this Article is not met.
b) Incentives shall be terminated when:
- The enterprise fails to meet the criteria
after the suspension period in Point a of this Clause is over;
- The enterprise makes a written request for the
revocation of incentives;
- The enterprise does not apply for an extension
after the incentive period is over.
5. The deadline and power for recognizing,
extending, suspending, terminating, and managing privileged enterprises:
a) The duration of the first provision of
incentives is 3 years;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) The incentive suspension period is 2 - 6
months;
d) The Director of the General Department of
Customs shall decide the recognition, suspension, termination, and management
of privileged enterprises.
Article 8. Adjusting tax
registration information
1. When changing information in the application
for tax registration submitted, the taxpayer shall notify the tax authority
(written on the tax registration certificate, Certificate of Business
registration, or Certificate of Enterprise registration) within 10 working days
from the day on which the information is changed.
If the taxpayer has applied for tax registration
but has not notified the tax authority of the accounts opened at commercial
bank and credit institutions before this Decree takes effect, such accounts
must be notified by December 31, 2013.
During the operation, if the account numbers are
changed, the taxpayer shall report such changes to the tax authority in the
quarterly preliminary corporate income tax form.
2. If the change in location of the head office
of the taxpayer leads to the change in the tax authority in another
central-affiliated city or province (hereinafter referred to as province), the
taxpayer is responsible for settled the unpaid tax, request the refund of
overpaid tax (minus personal income tax), and residual VAT after deduction,
which is refundable (or request the tax authority to certify the residual VAT
after deduction as the basis for the new tax authority to monitor) before
moving, and is exempt from making the finalized tax declaration, unless the relocation
takes place when annual finalized tax declaration is made. The overpaid
personal income tax shall be offset against the tax payable at the new tax
authority.
3. When the information in the tax registration
certificate is changed, the tax authority shall withdraw the tax registration
certificate and issue a new tax registration certificate to the taxpayer.
4. Where the application for tax registration
follows the single-window procedure, the adjustment or additional registration
shall also follow such procedure.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The tax declaration includes the tax forms
2. The tax forms must specify:
a) The type and code of the tax form;
b) The tax period or the time tax liability
arises;
c) Information about the taxpayer: name, tax code,
business address;
d) Information for calculating tax payable;
dd) The signature of the taxpayer or the legal
representative of the taxpayer;
If the taxpayer makes tax declaration via a tax
agent, the tax form must specify the name, tax code, business address of the
tax agent; the agent contract; employees of the tax agent, and signatures of
employees of the tax agent.
3. The electronic tax declaration shall comply
with legislation on electronic customs procedures and electronic taxation
procedures.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The additional tax declaration contains:
a) The tax form and relevant documents;
b) The explanation for the adjustment.
2. The deadline for submitting the additional
tax declaration is specified in Article 34 of the Law on Tax administration and
Clause 2 Article 5 of this Decree.
Article 11. Declaring VAT
1. VAT declarations (except for VAT on exported
goods and imported goods) shall be made as follows:
a) VAT declarations shall be made monthly, except
for the cases in which taxpayers make quarterly declarations, ad hoc
declarations, or presumptive declaration;
b) Declarations shall be made quarterly by the
taxpayers whose revenue in the previous year is 20 billion VND or lower:
- If the business has just begun, VAT
declarations shall be made monthly. After 12 months, VAT declarations shall be
made every month or every quarter depending on the revenue from sale of the
previous year.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The taxpayers who make quarterly tax
declarations shall notify the tax authority if they wish to make monthly tax
declarations. The monthly or quarterly tax declarations shall be made steadily
for the whole calendar year.
c) Ad hoc declarations shall be made when
selling the goods and services that are built, installed, or sold by taxpayers
in other provinces than the province where the head office is located without
establishing a subsidiary (hereinafter referred to as inter-provincial
business); if tax liabilities are incurred many times in a month, the taxpayer
may register at the tax authority for making monthly VAT declarations.
2. VAT declaration:
a) A monthly or quarterly VAT declaration
contains:
- The VAT form;
- The manifest of sale invoices;
- The manifest of purchase invoices;
- Other documents related to the amount of tax
payable.
b) The ad hoc VAT declaration is the ad hoc VAT
form.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. Declarations of corporate income tax shall be
made in the form of:
a) Preliminary quarterly declarations;
b) Ad hoc declarations of corporate income tax
on real estate transfer and other operations defined by legislation on corporate
income tax;
c) Quarterly declarations shall be made by
public service providers;
d) Annual finalized declarations or declarations
shall be made when the enterprise undergoes division, splitting, consolidation,
merger, conversion, dissolution, or shutdown.
2. Corporate income tax declaration:
a) Preliminary corporate income tax declaration
is the quarterly preliminary corporate income tax form;
b) The declaration of corporate income tax on
real estate transfer consists of the tax form reporting the income from real
estate transfer and relevant documents.
c) Preliminary corporate income tax declaration
is the quarterly corporate income tax form;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The finalized corporate income tax form;
- The annual financial statement or financial
statement made when the enterprise undergoes division, splitting,
consolidation, merger, conversion, dissolution, or shutdown.
- Other documents related to finalized tax
declaration.
dd) Ad hoc corporate income tax declaration is
the ad hoc corporate income tax form.
Article 13. Declaring
excise duty
1. Excise duty on goods and services shall be
made monthly (except for declaration of excise duty on imported goods). Ad hoc declarations
of excise duty shall be made when the goods that are purchased to export are
eventually sold domestically.
2. The excise duty declaration:
a) A monthly excise duty declaration consists
of:
- A tax form reporting the monthly excise duty;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- The manifest of deductible excise duty ((if
any).
b) The ad hoc declaration of excise duty on the
goods that are purchased to export but eventually sold domestically is the tax
form reporting the excise duty.
Article 14. Declaring tax
on exported goods and imported goods
1. Declarations of exported goods and imported
goods in this Article include: declarations of VAT, excise duty, export duties,
import duties, environment protection tax.
2. The declaration of tax on exported goods and
imported goods shall be made when tax is incurred.
If one customs declaration is registered for
multiple exports or imports, tax declarations shall be made when following
customs procedures for exporting or importing.
3. For exported goods and imported goods exempt
from export duties, import duties, excise duties, VAT, environmental protection
tax, or are exempt from tax, or are eligible for preferential tax rates,
incentives, but then the subjects or purposes of tax exemption of incentives
are changed, the taxpayer shall comply with legislation on such changes, notify
the customs authority where the shipments are registered to make a new customs
declaration that matches the changes.
When the imported goods for forming fixed assets
of preferential projects, which are eligible for preferential import duties in
certain fields or localities, are transferred to another person who keeps
executing the projects in the privileged locality or field, the tax incentives
are still provided in accordance with the laws. The transferee shall not
declare and pay import duties.
4. The declaration of tax on exported goods and
imported goods is the customs dossier.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 15. Declaring
severance tax (except for severance tax on crude oil and natural gas)
1. Declarations of severance tax shall be made
in the form of:
a) Monthly declarations shall be made by organizations
and individuals that extract resources, except for the cases in Point b of this
Clause and the cases in which presumptive tax declarations are made;
b) Ad hoc declarations shall be made when the
resource buyer pays tax on behalf of the extractor, or when selling the
confiscated natural resources, on which severance tax is levied. If resources
are purchased many times in a month, the delegated taxpayer may make monthly
tax declarations.
c) Finalized declarations shall be made annually
or when the resource extraction is finished, or the enterprise is converted,
restructured, or shut down.
2. Severance tax declaration:
a) The monthly or ad hoc severance tax
declaration consists of the severance tax form and the manifest of resource
purchases;
b) The finalized severance tax declaration
consists of the finalized severance tax form and relevant documents.
Article 16. Declaring
environmental protection tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Declarations of environmental protection tax
on imported goods, on which environmental protection tax is levied (except for
gasoline and grease imported by oil wholesalers), shall be made in accordance
with Article 14 of this Article;
b) Declarations of environmental protection tax
on the goods (or packages used for prepacking goods) that are produced, sold,
exchanged, internally used, or donated shall be made monthly.
2. Environmental protection tax declaration:
a) The declarations of environmental protection
tax on imported goods (except for imported gasoline and grease of oil
wholesalers) shall be made in accordance with Clause 4 Article 14 of this
Decree;
b) The declaration of environmental protection
tax on goods (or packages used for prepacking good) that are produced, sold, exchanged,
internally used, or donated, oil or gas of oil wholesalers is the environmental
protection tax form. Oil wholesalers shall declare tax on the oil and gas
exported or sold in the locality where VAT declarations are made.
Article 17. Declaring personal
income tax
1. Declarations of personal income tax include
monthly declarations, quarterly declarations, annual declarations, and ad hoc
declarations.
2. The monthly, quarterly, annual, and ad hoc
declarations of personal income tax shall be made under legislation on personal
income tax.
The tax declaration is the personal income tax
form and relevant documents.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) The finalized tax declaration made by the
wage payer is the finalized tax form and relevant documents.
a) The finalized tax declarations made by the
income earner is the finalized tax form and relevant documents of the
individual.
4. The Ministry of Finance shall provide
guidance on making tax declarations and finalized tax declarations.
Article 18. Declaring
license tax
1. License tax declarations shall be made as
follows:
a) License tax declaration shall be made once on
not later than the last day of the month in which the operation is commenced.
If the business is not commenced though the business establishment has been
established, the license tax declaration must be made within 30 days from the
day on which the Certificate of business registration and tax registration or
the Certificate of Enterprise registration is issued;
b) License tax declaration shall be made in the
year if the amount of license tax payable is changed.
2. The license tax declaration is the license
tax form.
Article 19. Declaring tax
and government revenues from land
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
a) Annual declarations, applicable to:
- Tax on non-agricultural land;
- Tax on agricultural land;
- Land rent and water surface rent paid by
renters annually.
b) Ad hoc declarations, applicable to;
- Land levies;
- Lump sum payments of land rent and water
surface rent paid by renters.
2. Declarations of tax and revenues from land
classified as government revenues:
a) The declaration of tax on non-agricultural
land is the tax form reporting taxes on non-agricultural land and relevant
papers;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) The declaration of land rent or water surface
rent consists of:
- The declaration sheet of land rent or water
surface rent;
- The papers related to the State leasing land
or water surface;
- The paper proving the eligibility for
exemption or reduction of land rent or water surface rent (if any);
- papers related to compensation and support (if
any).
d) The declaration of land levies consists of:
- The declaration sheet of land levy;
- The papers related to the land location or
permission for changing land purposes;
- paper proving the eligibility for exemption or
reduction of land rent or water surface rent (if any);
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 20. Declaring fees,
charges, and other government revenues
1. Declarations of fees, charges, and other
government revenues shall be made in the form of:
a) Monthly declarations, applicable to fees and
charges, except for the cases in Point b of this Clause;
b) Ad hoc declarations, applicable to
registration fee;
c) Annual finalized declarations or declarations
when shutting down, applicable to the cases in Point a of this Clause;
d) Declarations of customs fees shall comply
with regulations of the Ministry of Finance.
2. The declaration of fees, charges and other
revenues classified as government revenues in Clause 1 of this Article are the
declaration sheet or finalized declaration sheet of fees, charges, other
revenues classified and government revenues, and relevant papers.
Article 21. Declaring VAT,
corporate income tax (or personal income tax) incurred by foreign organizations
and individuals that do business in Vietnam or earn incomes in Vietnam
(hereinafter referred to as foreign contractors); declaring taxes related to
the application international agreements on taxation and other international
agreements.
1. Tax declarations made by foreign contractors
that pay VAT by directly calculating VAT, or that pay corporate income tax
based on percentage of revenue (or personal income tax)
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Ad hoc declarations of VAT or corporate income
tax. If tax liabilities are incurred many times in a month, the taxpayer may
register at the tax authority for making monthly or quarterly tax declarations;
- Finalized tax declarations when contracts are
finished.
b) Tax declarations made by foreign contractors being
foreign individuals:
Declarations of VAT in accordance with this
Article; declarations of personal income tax in accordance with Article 17 of
this Article.
c) Tax declarations made by foreign contractors:
- A tax declaration consists of:
+ The tax form made by the foreign contractor;
+ Photocopies of contracts, sub-contracts, and
their summaries in Vietnamese related to the tax declared (for the first tax
declaration of the contract).
- The finalized tax declaration consists of:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
+ The list of contractors and sub-contractors
engaged in the execution of the contract;
+ The list of tax payment receipts;
+ The note of contract finalization (if any).
2. Declaration of taxes that related to the application
of international agreements on taxation and other international agreements.
The applications for exemption or reduction of
tax on goods and services eligible for tax exemption or reduction according to
International Agreements, to which Vietnam is a signatory, shall be submitted
together with the tax declaration.
The Ministry of Finance shall specify the
procedures for tax exemption and reduction in accordance with International
Agreements. The relevant state agencies are responsible for certifying the
goods and services eligible for tax exemption or reduction according to the
International Agreements they signed.
Article 22. Declaring
severance tax and corporate income tax on the extraction and export of crude
oil (including condensate) and natural gas (including associated gas, coal
gas); declaring VAT, corporate income tax, and severance tax on hydropower
generation:
1. For the extraction and export of crude oil
and natural gas
a) Declarations of tax on extraction and export
of crude oil and natural gas shall be made in the form of:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
- Monthly declarations of severance tax on
natural gas;
- Monthly or quarterly declarations of corporate
income tax on natural gas;
- Finalized declarations of severance tax or
corporate income tax on crude oil and natural gas made annually or when the
petroleum extraction contract is finished or terminated.
b) Tax declaration
- The declaration of severance tax and corporate
income tax on crude oil and natural gas is the preliminary tax form;
- The finalized declarations of severance tax or
corporate income tax on crude oil and natural gas is the finalized tax form
reporting severance tax or corporate income tax, the manifests and documents
related to the tax payable.
c) The Ministry of Finance shall decide the
declaration and payment of tax on the extraction and export of crude oil and
natural gas in accordance with the transactions and payment for exported crude
oil or natural gas.
2. For hydropower generation:
a) Declarations and payment of VAT: the
hydroelectric power producer shall make VAT declarations in the locality where
its head office is situated and pay VAT to the State Treasury where the
hydroelectric power plant (turbines, hydroelectric dams, and essential
infrastructures of the hydroelectric plant) is situated. If the hydroelectric
power plants are located in multiple provinces, the VAT paid by the
hydroelectricity producer to provincial budget shall be proportional to its
investments in such provinces.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Declaring and paying severance tax:
hydroelectric power producers shall declare and pay severance tax in the
locality where tax is registered. If severance tax incurred by the
hydroelectric power producer is distributed to various localities, the
hydroelectric power producer shall submit the declaration of severance tax to
the local tax authority where tax declaration is registered (or where the head
office is situated) and send the photocopy of the severance tax declaration to
the tax authority of the province where the severance tax is levied, and pay
severance tax to the provincial budgets based on the areas of hydroelectric
reservoirs, the compensation for land clearance, resettlement, the number of
households being resettled, and the compensation for damage to the reservoir;
d) The sources on which VAT, corporate income
tax, and severance tax are levied in Point a, b, c, are applicable to the
hydroelectric power plants that commence their operation from the effective
date of the Government's Decree No. 106/2010/NĐ-CP dated October 28, 2010. The
Ministry of Finance shall provide guidance on the declaring and paying tax on
hydropower generation.
Article 23. Declaring
presumptive tax
1. Annual tax declarations shall be made by
business household and business individuals that pay presumptive taxes on their
regular operation.
2. Business individuals and business households
that pay presumptive taxes shall make declarations and pay VAT, excise duty,
severance tax, environmental protection tax, and personal income tax. If the
business household or individual that pay presumptive taxes earns revenues,
which do not incur VAT according to the Law on Value-added tax, and earns
incomes, which do not incur personal income tax according to the Law on
Personal income tax, the VAT and personal income tax shall not be paid.
Tax authorities shall post the list of business
households and individuals exempted from paying presumptive taxes and the
amount of tax payable by business households and individuals that pay
presumptive taxes on the websites of tax authorities.
The Ministry of Finance shall specify the
announcement of tax payable to the state budget by business households and
individuals as prescribed in this Article.
Article 24. Deadlines for
submitting tax declarations
1. The deadlines for submitting tax declarations
are specified in Article 32 and Article 33 of the Law on Tax administration,
Clause 9 and Clause 10 Article 1 of the Law on the amendments to the Law on Tax
administration.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. The deadline for submitting the declaration
of tax on the lump sum payment of land rent or land levy is the 30th
day from the day on which the decision to allocate land or to lease out land is
made.
4. The deadline for submitting the declaration
of tax and government revenues related to land:
a) The deadline for the first declaration is the
30th day from the day on which the liability to the state budget is
incurred;
b) If the taxpayer or the amount payable is
changed, the additional declaration must be submitted within 30 days from the
day on which the change happens.
c) The declaration of tax on non-agricultural
land is March 31 of the next calendar year.
5. The deadlines for submitting the declaration
of tax on exported goods and imported goods are specified by legislation on
customs.
Article 25. Places where
tax declarations are received
1. Taxpayers shall submit declarations of tax,
fees and charges, and other government revenues at the tax authority, except
for the cases in Clause 2, Clause 3, Clause 4, and Clause 5 of this Article.
2. The declarations of tax on non-agricultural
land, agricultural land, declarations of registration fee, VAT on
inter-provincial business, and presumptive tax declarations shall be submitted
at local sub-departments of taxations where such taxes are incurred.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The places where declarations of severance tax
on extraction of crude oil and natural gas shall be specified by the Ministry
of Finance.
4. The taxpayers that have their goods, on which
excise duties are levied, produced at other provinces than the province where
the head office is situated shall submit the declarations of excise duty in the
province where such goods are produced.
5. The declarations of import and export duties
shall be submitted at the customs authority where the customs declaration is
made. The submission of electronic declarations of export and import duties
shall be specified by the Ministry of Finance.
6. If the tax declarations are submitted under
the single-window procedure, the place where tax declarations are submitted
shall also follow such procedure.
Article 26. Places and
methods for paying tax
1. Taxpayers shall pay tax, late payment
interest, and fines to the state budget:
a) Via credit institutions, according to the Law
on Credit institutions, and other service providers;
b) At State Treasuries;
c) At tax authorities;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Tax authorities shall open accounts at credit
institutions in accordance with the Law on credit institutions to concentrate
the revenues from tax, late payment interest, fines, and other payments made by
taxpayers (hereinafter referred to as government revenues) at State Treasuries.
At the end of a working day, the tax, late payment interest, and fines paid by
taxpayers to the accounts at the credit institutions must be remitted to the
state budget.
The Ministry of Finance shall specify the
remittance of tax, late payment interest, fines, and other government revenues
to the state budget; the accounts of tax authorities at credit institutions
shall be opened in accordance with the Law on credit institutions,
3. Credit institutions - according to the Law on
credit institutions, service providers, State Treasuries, tax authorities, the
organizations delegated by tax authorities to collect tax (hereinafter referred
to as tax collectors) are responsible for arrange places, equipment, and
personnel to collect tax and ensure the convenience for taxpayers to pay tax,
late payment interest, and fines to the state budget.
4. When receiving tax, late payment interest,
fines, or deducting tax, the tax collector shall issue tax payment receipts to
taxpayers.
5. The Ministry of Finance shall set deadlines
for remitting tax, late payment interest, and fines, which are collected in
cash in remote areas, islands, or inconvenient areas, to the state budget.
6. The tax collectors that fail to remit the
tax, late payment interest, and fines paid by taxpayers to the state budget
shall pay late payment interest on the period from the deadline to the day on
which those amounts are remitted to the state budget.
Article 27. Payment of tax,
late payment interest, and fines under the management of tax authorities.
The order of paying tax, late payment interest,
and fines is specified in Point 1 Clause 12 Article 1 of the Law on the
amendments to the Law on Tax administration. The amounts shall be paid in
chronological order.
The Ministry of Finance shall specify the order
for paying tax, late payment interest, and fines mentioned in this Clause.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The date of tax payment in cash or by bank
transfer to the tax collector is the day certified by the tax collector on the
tax payment receipt.
2. The date of tax payment by electronic means
is the date on which the taxpayer draws an amount from their bank account to
pay tax, and the successful tax payment is certified by the core banking
system.
Article 29. Settling
overpaid tax, late payment interest, and fines.
1. Tax, late payment interest, and fines are
considered overpaid when:
a) The tax, late payment interest, and fines
paid by the taxpayer is higher than the tax, late payment interest, and fines
payable for ten years from the day on which those amounts are paid to the state
budget, except for the cases in Clause 2 Article 111 of the Law on Tax
administration;
b) The taxpayer receives a tax refund under
legislation on VAT, excise duty, export duties, import duties, environmental
protection tax, and personal income tax.
2. The taxpayer is entitled to request the tax
authority to settle the overpaid tax, late payment interest, and fines in the
following forms:
a) Offsetting the overpaid tax, late payment
interest, and fines against the tax, late payment interest, and fines that are
unsettled;
b) Offset the overpaid amounts against the tax
payable in the next period, except for the cases in Point b Clause 1 of this
Article;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
3. The taxpayer is dead, missing, incapable of
civil acts shall have their overpaid tax, late payment interest, and fines
settled by the tax authority in accordance with the Civil Code and Clause 2 of
this Article.
4. The Ministry of Finance shall specify the
procedure for offsetting overpaid tax, late payment interest, and fines
mentioned in Clause 2 of this Article.
5. Wage payers that are authorized by taxpayers
to make personal income tax declarations shall offset the overpaid tax against
the tax arrears, and refund the overpaid tax to the taxpayers. The Ministry of
Finance shall specify the implementation of this Clause.
Article 30. Paying tax
during settlement of complaints and lawsuits
1. During the settlement of the complaint or
lawsuit filed by a taxpayer against the amount of tax calculated or imposed by
the tax authority, the taxpayer still has to pay the tax, late payment
interest, and fine (if any), unless the competent authority decides to suspend
the decision on tax calculation or tax imposition made by the tax authority.
2. If the paid tax is higher than the tax
determined after the complaint is settled by the competent authority or a
judgment of the court, the taxpayer may offset it against the tax in the next,
or shall receive a refund of the overpaid amounts and the interest on the
overpaid tax.
a) The interest shall be charged for the period
from the date of payment till the day on which the tax authority makes a
decision on tax refund;
b) The interest rate is the fundamental rate
announced by the State bank and takes effect when the tax authority makes a
decision on tax refund.
Article 31. Tax deferral
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The tax deferral shall be considered based on
the requests made by the taxpayer in one of the cases below:
a) The taxpayer suffers from physical damage
caused by natural disasters, fire, unexpected accidents, which affect the
business;
Physical damage is damage done to property of
the taxpayer, which can be converted into cash, such as machinery, equipment,
supplies, goods, workshops, offices, money, and valuable papers.
b) The operation is suspended when moving the
premises at the request of competent authorities, which affect the business;
c) The fundamental construction capital, which
is written in the state budget estimate, is not paid;
d) The taxpayer is not able to pay tax on
schedule since the production or preservation cycle of materials and supplies
imported to produce exports is longer than 275 days; the taxpayer faces other
special difficulties.
2. The deferrable tax, late payment interest,
and fines:
a) The deferrable tax, late payment interest,
and fines in the cases specified in Point a Clause 1 of this Article are the
outstanding tax, late payment interest and fines up to the time when the
natural disaster, fire, or unexpected accident occurs. The deferrable amount
must not exceed the difference between the value of physical damage incurred by
the taxpayer and the compensation provided.
b) The deferrable tax, late payment interest,
and fines in the cases specified in Point b Clause 1 of this Article are the
outstanding tax, late payment interest and fines up to the time when the
operation is suspended. The deferrable amount must not exceed the expenditure
on moving and the damage done by the move.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) The deferrable tax, late payment interest,
and fines in the cases on specified in Point c Clause 1 of this Article are the
outstanding tax, late payment interest, and fines incurred by the taxpayer due
to other special difficulties.
3. Duration of tax deferral:
a) The duration of tax deferral shall not exceed
02 years from the deadline for paying tax, applicable to the cases in Point a
Clause 1 of this Article;
b) The duration of tax deferral shall not exceed
01 years from the deadline for paying tax, applicable to the cases in Points b,
c, and d Clause 1 of this Article.
4. The power to decide tax deferral:
a) Based on the application for tax deferral,
the head of the tax authority shall decide the deferrable amount and duration
of tax deferral in the cases in Points a, b, c Clause 1 of this Article.
b) The head of the customs authority shall
decide the deferrable amount and duration of tax deferral in the cases in
Points a, b, c Clause 1 of this Article, and in the cases in which the
production or preservation cycle of the materials and supplies imported for
producing export is longer than 275 days according to Point d Clause 1 of this
Article;
c) The tax deferral in other special difficult
cases must ensure that the government revenue estimated by the National
Assembly is not changed, in particular:
- The Government shall decide the tax deferral
when providing support for the market and resolving common economic
difficulties;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. The decisions on tax deferral shall be posted
on websites of tax authorities.
Article 32. Writing off
outstanding tax, late payment interest, and fines.
1. Cases in which outstanding tax, late payment
interest, and fines are written off:
a) The enterprise that has declared bankrupt has
no property to pay tax, late payment interest, and fines after making the
payments under legislation on bankruptcy;
b) The individual is considered dead, missing,
incapable of civil acts, and has no property to pay tax, late payment interest,
and fines;
c) The outstanding tax, late payment interest,
and fines that are not mentioned in Point a, b Clause 1 of this Article and
meet the conditions below:
- It is more than 10 years from the deadline for
paying tax, late payment interest, and fines;
- The tax authority fails to collect sufficient
tax, late payment interest, and fines after taking all measures to enforce
administrative decisions on taxation.
2. When the principal is written off in the
cases in Clause 1 of this Article, the interest on late payment of such
principal shall be also written off.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The taxes written off include taxes, late
payment interest, fines, and other government revenues managed and collected by
tax authorities.
Outstanding land levy and land rent shall be
written off in accordance with the Law on land and its guiding documents.
4. Reporting outstanding tax, late payment
interest, and fines written off annually
a) Presidents of provincial People’s Committees
shall summarize the tax, fines for late payment, and fines that are written off
every year in accordance with Clause 22 Article 1 of the Law on the amendments
to the Law on Tax administration, and send reports to the Ministry of Finance
when reporting the provincial budget finalization;
b) The Minister of Finance shall summarize the
tax, fines for late payment, and fines that are written off every year in
accordance with Clause 22 Article 1 of the Law on the amendments to the Law on
Tax administration;
c) The Minister of Finance shall send the
Government reports on the tax, fines for late payment, and fines that are
written off every year according to Points a and b of this Clause. The
Government shall then request the National Assembly to approve the State budget
finalization.
5. The Ministry of Finance shall provide
guidance on the documentation and procedure for writing off tax, late payment
interest, and fines.
Article 33. Imposing tax
1. The taxpayer shall have the tax payable
imposed by tax authorities in the following cases:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The taxpayer fails to submit the tax
declaration within 10 days from the deadline or extended deadline for
submitting the tax declaration;
c) The taxpayer fails to complement the tax
declaration at the request of the tax authority, or the tax declaration is not
sufficiently complemented, the basis for calculating tax payable is not
truthful or accurate;
d) The taxpayer fails to present accounting
documents and papers related to the determination of basis for tax calculation
after tax inspection at the taxpayer’s premise.
dd) The tax inspection proves that the taxpayer
does bookkeeping improperly, the data in accounting books is insufficient,
inaccurate, or untruthful which leads to inaccurate determination of basis for
tax calculation;
e) The taxpayer is suspected of making a getaway
or dispersing assets to avoid tax liabilities;
g) The taxpayer has submitted the tax
declaration to the tax authority but fails to calculate the tax payable.
2. For some lines of business, if the tax
inspector finds inadequate accounting books or invoices, or tax are not
accurately declared or calculated, the tax authority shall impose a ratio of
value added and ratio of income to revenue in accordance with law.
3. The taxpayer shall have the tax on exported
goods and imported goods imposed by tax authorities when:
a) The taxpayer calculate and declare tax based
on illegitimate documents; fails to make declarations or to declare
sufficiently and accurately the information related to tax liabilities;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) The customs authority has proved that the
customs value declared by the taxpayer is not consistent with actual value;
d) The taxpayer fails to calculate the tax
payable.
dd) Other cases in which the customs authority
or other authorities find that the tax declaration or tax calculation is not
conformable with law;
The Director of the General Department of
Customs, Directors of provincial Departments of Customs, and Directors of
Sub-departments of customs are entitled to impose tax as prescribed in this
Clause.
Article 34. Imposition of
relevant factors related to tax calculation
The taxpayer shall have the factors related to
tax calculation imposed in the following cases:
1. After examining the tax declaration, the tax
authority suspects that the taxpayer does not sufficiently or accurately
declare the factors for tax calculation, and the taxpayer fails to make a
supplementary at the request of the tax authority.
2. After examining the accounting books and
invoices related to the tax payable, the tax authority can prove that the
taxpayer does not accurately or truthfully record the factors related to tax
calculation.
3. The sale prices of goods and services
recorded are not consistent with the actual prices with reduce the taxable
revenue, or prices of goods and materials serving the business are not
consistent with the actual prices with increase the expense and deductible VAT,
and reduce tax liabilities.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
5. The taxpayer has submitted the tax
declaration but fails to determine the factors for tax calculation, or the
factors for tax calculation are determined by the taxpayer fails to calculate
the tax payable.
Article 35. Basis for tax
imposition
The tax authority shall impose tax in the cases
mentioned in Article 34 and Article 35 of this Decree based on one of the
information below:
1. The database of the tax authority which is
collected from:
a) The tax declarations and the amount of tax
paid in previous periods;
b) Information about business transactions
between the taxpayer and relevant organizations and individuals;
c) The information provided by state
authorities;
d) Other information collected by the tax
authority.
2. The information about:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The average tax payable by some local
businesses that engaged in the same business line or trade in the same
articles. If the information about local businesses that engaged in the same
business line or trade in the same articles is not available, such information
shall be obtained in other localities.
3. Effective inspection results and documents.
Article 36. Advance pricing
agreement
1. Subjects of application:
The taxpayers defined in the Law on Corporate
income tax that make tax declarations using the methods in Clause 1 Article 11
of the Law on Corporate income tax (corporate income tax payable = assessable
income multiplied (x) by tax rate) and make transactions with the parties
involved.
2. APA is used for determining corporate income
tax in the tax year of the enterprises involved. An APA shall contain:
a) The names and addresses of the parties that
enter into APA;
b) Descriptions of transactions within APA;
c) The method of calculating taxable prices,
prices, gross profit margin, and profitability as the basis for calculating
taxable prices related to APA transactions;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
dd) Responsibilities and obligations of
taxpayers;
e) The responsibilities and obligations of tax
authorities (including regulations on bilateral agreements between relevant tax
authorities);
g) The effect;
h) Other regulations on tax liabilities related
to APA;
i) Appendixes (if any).
3. The General Department of Taxation shall
accept offer of APA, discuss and negotiate with taxpayers or foreign tax authorities
involved; supervise the implementation of APA.
4. The Ministry of Finance shall specify the
application of APA to tax administration; approve the APA and assign the
General Department of Taxation to sign it.
5. The validity period of an APA is not longer
than 05 years, and may be extended for no more than 05 more years. The APA
shall not take effect before the taxpayer requests the application of APA.
6. The APA may be suspended or terminated any
time before the official expiration at the request of taxpayers or tax
authorities.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
When an APA is terminated ahead of schedule
according to Clause 5 of this Article, the information provided by taxpayers
must not be used by tax authorities as evidence serving the tax inspection or
tax imposition.
Article 37. Deadline for
paying tax calculated or imposed by the tax authority
1. Deadline for paying tax calculated or imposed
by the tax authority is the deadline written in the notification made by the
tax authority, in particular:
a) The deadline for paying tax on
non-agricultural land, agricultural land, land levy, land rent, water surface
rent, and registration fees is the deadline written on the tax notices (or bills)
made by the tax authority;
b) The deadline for paying presumptive taxes
shall be decided by the Ministry of Finance;
c) For the cases in which tax is imposed by the
tax authority because of late submission of the tax declaration, the deadline
for paying tax is 10 days from the day on which the tax authority signs the
decision on tax imposition;
d) For the cases in which tax is imposed by the
tax authority based on tax inspection records, the deadline for paying tax is
10 days from the day on which the tax authority signs the decision on tax
imposition. If the tax imposed is 500,000,000 VND or higher, the deadline is 30
days from the day on which the tax authority signs the decision on tax
imposition.
Article 38. Conditions for
application of the deadline for paying tax on materials and supplies imported
for producing exports
1. The taxpayer may apply the deadline of 275
days according to Clause 11 Article 1 of the Law on the amendments to the Law
on Tax administration when all conditions below are satisfied:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) The taxpayer has engaged in export and import
for at least 02 consecutive years by the day on which the customs declaration
of materials and supplies imported for producing exports is made.
b) The taxpayer does not have any record for
smuggling, illegal transportation of goods across the border, tax avoidance, or
trade fraud over the last 02 years from the day on which the customs
declaration of materials and supplies imported for producing exports is made.
c) The taxpayer does not have overdue tax
arrears, late payment interest, and fines for exported goods and imported goods
when the customs declaration is registered;
d) The taxpayer has not incurred any penalties
for administrative violations against legislation on accounting over the last
02 years from the day on which the customs declaration is registered;
dd) The taxpayer makes payment for the import of
goods for producing exports by bank transfer.
2. If the import is authorized, the taxpayer
must present the import authorization contract. The enterprise authorized to
import must comply with Points b, c, d, dd Clause 1 of this Article.
If the parent company or associate company
imports or provide imported goods to other subsidiary companies or associate
companies to produce exports, the conditions in Points b, c, d, dd Clause 1 of
this Article must be satisfied.
Article 39. Paying tax
arrears in installments
1. The taxpayer is not able to pay the tax
arrears one time may pay them in installments over no more than 12 months from
the effective day of the decision on taxation enforcement, provided that
taxpayers has the tax arrears guaranteed by a credit institution, and a
commitment to pay tax arrears and late payment interest to the state budget is
made.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
For exported goods and imported goods, the
taxpayer must pay the tax on the shipment that is undergoing customs procedures
before customs clearance, or must be guaranteed by a credit institution, apart
from the aforesaid conditions.
2. Obligations of taxpayers that pay tax arrears
in installments.
a) While paying the tax arrears in installments,
the taxpayer still have to pay late payment interest at 0.05% of the tax
arrears per day;
The taxpayer must pay the tax and late payment
interest in full.
c) If the taxpayer fails to pay tax arrears and
late payment interest on schedule, the guaranteeing organization shall pay them
on behalf of the taxpayer, including the tax arrears, late payment interest at
0.05% of tax arrears per day and late payment interest at 0.07 % of late
payment interest per day.
3. The power to decide tax payment in installments:
a) The head of the tax authority shall decide
the payment of tax arrears in installments;
b) The head of the customs authority shall
decide the payment of tax arrears on exported goods and imported goods of
taxpayers.
4. The Ministry of Finance shall provide
guidance on the documentation and procedure for paying tax arrears in
installments specified in this Article.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
1. The Vietnamese people that leave Vietnam to
reside abroad, the Vietnamese people that reside abroad and foreign must
discharge tax liabilities before exiting Vietnam.
2. The taxpayers mentioned in Clause 1 of this
Article must be have the discharge of tax liabilities certified by tax
authorities before exiting Tax authorities shall certify the discharge of tax
liabilities in writing at the request of taxpayers.
3. The immigration agencies shall suspend the
exit of an individual when receiving a written notice or email from the tax
authority about the undischarged tax liabilities.
Article 41. Obligations of
tax authorities to processing tax refund applications
1. Tax authorities shall refund first, inspect
later under legislation on taxation, except for the cases in Clause 2 of this
Article.
2. Cases of tax inspection before tax refund:
a) Refunding tax in accordance with
International Agreements to which Vietnam is a signatory;
b) The taxpayer makes a claim tax refund for the
first time, except for the claims for refund of personal income tax. Where the
taxpayer sends a tax refund application to the tax authority for the first time
but is not eligible for tax refund, the next claim for tax refund is considered
the first claim for tax refund;
c) The taxpayer makes a claim for the tax refund
within 02 years from the day on which tax avoidance or tax fraud was penalized;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
d) Payments for goods and services in the
application for tax refund are not made via bank transfer, except for
applications of VAT refund;
dd) The enterprise is undergoing merger,
amalgamation, division, dissolution, bankruptcy, conversion, shutdown; the
state-owned enterprise is transferred, sold, or leased;
e) The taxpayer fails to provide explanation or
supplement the application for tax refund by the deadline, or fails to prove
the accuracy of the tax declaration after providing explanation and
supplementation. This regulation is not applicable to the goods and services
eligible for tax refund;
g) The taxpayer has not provided bank transfer
receipts when submitting the application for tax refund;
h) The licensed imported goods must comply with
the regulations on quarantine, food safety and hygiene, and goods quality
inspection;
i) The imported goods subject to inspection
before tax refund as defined by the Ministry of Finance.
3. Deadline for processing tax refund
applications
a) The deadlines for processing tax refund
applications are specified in Point 2 and Point 5 Clause 18 Article 1 of the
Law on the amendments to the Law on Tax administration, except for the cases in
Point b of this Clause;
In this case, the tax refund applications are
eligible for tax refund before inspection. The period from the day on which the
tax authority requests the explanation or supplementation to the day on which
the tax authority receives the explanation or supplementation is not included
in the time limit for processing the tax refund application.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
The heads of tax authorities shall issue
decisions on tax refund. If the late processing of the tax refund application
is on account of tax authority, the taxpayer shall receive interest on the late
refund apart from the tax refund; the interest shall be calculated in
accordance with Point a, b Clause 2 Article 30 of this Decree. The interest
shall be deducted from the fund for tax refund as prescribed by the Ministry of
Finance.
4. The deadline for post-refund inspection
according to Point 3 Clause 13 Article 1 of the Law on the amendments to the
Law on Tax administration;
a) The tax authority shall carry out the
post-refund inspection within 01 year from the day on which the decision on tax
refund is made, except for the cases below:
- The business suffers from a loss for 02
consecutive years preceding the year in which the decision on tax refund is
made, or the loss exceeds the equity up to the year exceeding the year in which
the decision on tax refund is made. The loss is determined based on the
finalized declaration of corporate income tax or the inspection conclusion made
by a competent authority.
- Businesses shall receive refunds of tax on
real estate business, goods sale, or service provision. If a business fails to
separate the tax on real estate, goods sales, or service provision, the
post-refund inspection shall be carried out within 01 year from the day on
which the decision on refunding tax on the entire business is made.
- The business changes its premises twice within
the previous 12 months from the day on which the decision on tax refund is
made;
- The business undergoes an unusual change in
the taxable revenue and refundable tax within the previous 12 months from the
day on which the decision on tax refund is made.
b) In the cases not being mentioned in Point a
of this Clause, the post-refund inspection shall be carried out in accordance
with risk management principles within 10 years from the day on which the
decision of tax refund is made.
Article 42. Calculating
exempted and reduced tax
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. Tax authorities shall calculate and decide
tax exemption or reduction in the following cases:
a) Exemption and reduction of excise duty,
severance tax, personal income tax incurred by taxpayers that suffer from
natural disasters, fire, unexpected accidents, who are not able to pay tax in
accordance with law; exemption of tax on non-agricultural land, tax on
agricultural land, land rent, water surface rent, registration fees incurred by
taxpayers. The Ministry of Finance shall specify the tax exemption or reduction
in this Point;
The exemption or reduction of land levy depends
on cadastral documents enclosed with the papers proving the eligibility for
exemption or reduction of land levy, and relevant documents. Tax authorities
shall not issue decisions on tax exemption or reduction, but only indicate the
amount of exempted or reduced land levy on the land levy notice.
b) Tax exemption for business households and
individuals that pay presumptive taxes under legislation on taxation;
c) Exemption of severance tax on natural forest
products that are legally extracted by local residents under legislation on
severance tax;
d) Other cases in which exemption and reduction
of export duties or import duties are considered under legislation on export
duties, import duties, or International Agreements to which Vietnam is a
signatory;
dd) Other cases defined by legislation on
taxation.
Article 43. The obligations
and entitlements of tax authorities to the construction and management of
taxpayers’ information system
1. Tax authorities are responsible for
developing taxpayers’ information system:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Develop a communication system that meet the
demand for collecting, processing, storing, transmitting, using, and
controlling information within tax authorities.
2. Tax authorities are responsible for managing
the taxpayers’ information system, in particular:
a) Formulate a mechanism for using information
about taxpayers to serve tax administration;
b) Formulate a mechanism for providing
information for state authorities serving state management, a mechanism for
providing information for overseas competent authorities in accordance with the
International Agreements to which Vietnam is a signatory;
c) Manage the database and maintain the
taxpayers’ information system.
Article 44. Responsibility
to provide information of state authorities
State authorities are responsible for providing
information about taxpayers to tax authority, in particular:
1. The authorities that issue certificates of
business registration, licenses for establishment and operation, certificates
of investment incentives, and certificates of investments shall provide
information about certificates of business registration, licenses for
establishment and operation, certificates of investment incentives, and
certificates of investments, or certificates of changes in business
registration, decisions on merger, division, separation, dissolution, and
bankruptcy of taxpayers within 07 working days from the day on which such
certificates, licenses, and decisions are issued, and other information at the
request of tax authorities.
2. State Treasuries shall provide information
about the tax paid and refunded to tax authorities.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
4. The police shall provide information about
prevention and suppression of financial crimes; information about individuals
that enter/exit Vietnam, temporary residents; information about hotels, motels,
guesthouses; information about vehicle registration at the request of tax
authorities.
5. Inspection authorities shall provide
information about the conformity with legislation on taxation of taxpayers at
the request of tax authorities.
6. State authorities in charge of trade shall
provide information on management policies on international trading, including,
export, import, temporary import for re-export, temporary export for re-import,
transit, import/export authorizations, agents, processing, transit of goods of
Vietnam and other countries, and other information at the request of tax
authority.
7. The State bank shall cooperate with the
Ministry of Finance in providing a mechanism for providing information about
taxpayers, tax guarantors for tax authorities.
8. Other state authorities shall cooperate with
tax authorities in providing information about taxpayers for tax authorities.
9. State authorities in charge of telecommunications
infrastructure shall announce and provide information about the localities,
where telecommunications infrastructure is adequate to make transactions via
electronic means, to tax authorities.
Article 45. Responsibility
to provide information of relevant organizations and individuals
1. The credit institutions defined by the Law on
credit institutions shall provide information at the request of tax
authorities, including:
a) The documents and information about
transactions via bank accounts of taxpayers; information about the guarantee
for taxpayers of the bank at the request of tax authorities;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Other information serving information
processing and tax inspection of tax authorities at the request of tax
authorities.
2. Providers of taxation services, accounting
services, and independent audit companies shall provide information at the
request of tax authorities.
3. The organizations and individuals that are
partners or clients of taxpayers shall provide information about taxpayers at
the request of tax authorities.
4. Vietnam Chamber of Commerce and Industry
shall provide information about the issuance of Certificates of Origin for
exported goods; information about registration and protection of intellectual
property rights and technology transfers in Vietnam and overseas at the request
of tax authorities.
5. Other organizations and individuals providing
information at the request of tax authorities.
6. The information shall be provided or
exchanged between tax authorities and organizations/individuals in writing or electronic
data. Taxpayers shall not be notified when their information is provided for
tax authorities, unless otherwise prescribed by law.
Article 46. Collecting
overseas information about tax administration
1. tax authorities shall collect overseas information
to serve tax administration, including:
a) Origins, trading values, standards, and
quality of goods;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Violations against legislation on customs and
taxation;
d) Verification of other information about
taxpayers.
2. Overseas information shall be collected from:
a) Tax authorities, other authorities of the
state according to agreements on support for information provision and
information exchange among countries.
b) Relevant international organizations in
accordance with International Agreements to which Vietnam is a signatory;
c) From producers, exporters, importers
indicated by tax authorities in accordance with the International Agreements to
which Vietnam is a signatory;
d) Information service providers oversea in
accordance with the international laws to which Vietnam is a signatory.
3. The information stated in Points a, b, c
Clause 2 of this Article must be conformable with the law of the home
countries, and is one of the basis for impositions of tax and penalties for
violations against the law on tax administration.
4. The Ministry of Finance shall provide
guidance on collecting information overseas.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Tax authorities may disclose information about
violations against legislation on taxation committed by taxpayers, in
particular:
1. Avoiding tax, appropriating tax, illegally
trading invoices, losing invoices, committing violations legislation on
taxation then feeing, abetting tax avoidance, failing to pay tax on time after
tax authorities has imposed penalties or enforced tax payment.
2. The violations against legislation on
taxation committed by taxpayers, which affect the interests and obligation to
pay tax of other organizations and individuals.
3. Failing to comply with the request of tax
authorities in accordance with law, such as: refusing to provide information
and documents for tax authorities, not complying with decisions on inspection
and other requests made by tax authorities.
4. Obstructing tax officials and customs
officials from performing their duties.
5. Other information that is disclosed in
accordance with law.
Article 48. Making
declaration, tax payment and transactions by electronic means
1. The taxpayers that are businesses in
localities with information technology infrastructure must declare, pay tax,
and make transactions with tax authorities by electronic means under
legislation on electronic transactions.
When making electronic transactions, taxpayers
may use electronic transaction equipment and services of lawful services
providers.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Article 49. Cases of tax
inspection at the premises of taxpayers
1. The cases defined in Point c and Point d
Clause 3 Article 77 of the Law on Tax administration.
2. The taxpayer is suspected of violating laws
after analyzing and assessing the conformity with law of taxpayers.
3. The cases of inspections before tax refund
and post-refund inspections.
4. The cases selected according to the plans
decided by heads of superior tax authorities based on risk management for taxation.
Heads of tax authorities shall decide the
inspections in the cases in Clause 2 and Clause 4 of this Article not exceeding
once per year.
Article 50. Post-clearance
tax inspections at the premises of taxpayers
1. Post-clearance tax inspections shall be
carried out the following cases:
a) The cases defined in Point d Clause 3 Article
77 of the Law on Tax administration;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Scheduled inspections to assess the
conformity with law of taxpayers;
d) Thematic inspections decided by heads of
superior tax authorities based on risk management for taxation.
2. The Director of the General Department of
Customs, Directors of provincial Departments of Customs, and Directors of
Sub-department of Post-Clearance Inspection shall decide tax inspections at the
premises of taxpayers, perform the tasks and exercise the entitlements
specified in Article 80 of the Law on Tax administration.
3. Post-clearance tax inspections at the
premises of taxpayers shall be carried out within 15 working days in the cases
in Point c Clause 1 of this Article, or within 05 working days in the cases in
Point a, Point b, and Point d Clause 1 of this Article from the day on which
the decision on inspection is announced. The decision on inspection may be
extended once where necessary. The extension shall not exceed the time limit in
this Clause.
4. If the taxpayer fails to comply with the
decision on inspection, or fails to provide explanation or documents at the
request of the inspectorate, the customs authority shall impose tax and
penalties.
Article 51. The right to
make complaints and denunciation of taxpayers, organizations and individuals
1. Taxpayers, organizations and individuals are
entitled to request tax authorities or competent authorities to reconsider
administrative decisions and administrative acts of tax authorities and tax
officials when there is proof that such decisions or acts are illegal and
infringe their lawful rights and interests.
2. Administrative decisions are written
decisions made by tax authorities or competent persons in tax authorities, and
are applicable once to one or some subjects, on a particular issue during the
tax administration. Administrative decisions made by tax authorities include:
a) The decision on tax imposition; notice of
taxation;
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
c) Decisions on tax refund; decisions on tax
cancellation;
d) Decisions on penalties for administrative
violations of legislation on taxation;
dd) Decisions to enforce the implementation of
administrative decisions on taxation;
e) Other administrative decisions on taxation
defined by law.
3. Administrative acts are the performance or
failure to performance of tax administration tasks of tax authorities and tax
officials, who are assigned to perform tax administration tasks.
4. Citizens are entitled to denounce the
violations against legislation on taxation committed by taxpayers, tax
authorities, tax officials, or other organizations and individuals in
accordance with law.
Article 52. The power of
tax authorities to settle complaints and denunciation
1. Directors of Sub-departments of Taxation,
directors of Sub-department of Customs are entitled to settle complaints
against their administrative decisions and administrative acts, or
administrative decisions and administrative acts of the persons under their
management.
2. Directors of Departments of Taxation,
Directors of Departments of Customs, Directors of Departments of Post-clearance
Inspection, and Directors of Departments of Smuggling Investigation are
entitled to:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) Settle complaints that are not completely
settled by Directors of Sub-departments of Taxation, directors of
Sub-department of Customs.
3. The Director of the General Department of
Taxation and the Director of the General Department of Customs are entitled to:
a) Settle complaints against their
administrative decisions and administrative acts, or administrative decisions
and administrative acts of the persons under their management;
b) Settle complaints that are not completely
settled by Directors of Departments of Taxation, Directors of Departments of
Customs, Directors of Departments of Post-clearance Inspection, and Directors
of Departments of Smuggling Investigation.
4. The Minister of Finance is entitled to:
a) Settle complaints against their
administrative decisions and administrative acts, or administrative decisions
and administrative acts of the persons under their management;
b) Settle complaints that are not completely
settled by the Director of the General Department of Taxation and the Director
of the General Department of Customs.
5. The power to settle denunciations shall
comply with legislation on denunciations.
Article 53. Responsibility
and powers of tax authorities to settle complaints and denunciations of
taxation
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2. When receiving complaints of taxation, tax
authority shall request the complainer to provide documents related to the
complaint. If the complainer refuses to provide documents, the tax authority is
entitled to refuse to settle the complaints
3. Tax authorities shall refund the tax, late
payment interest and fines that are improperly collected, and pay interest on
those amounts at the rates specified in Clause 2 Article 30 of this Article
within 15 days from the day on which the decision to settle
complaint/denunciation is made, or the day on which the decision on settlement
made by a competent authority is received.
4. If the tax payable in the decision on
settlement is higher than that in the complained administrative decision, the
taxpayer must pay the tax arrears within 10 days from the day on which the
decision on settlement is received.
Chapter 3.
IMPLEMENTATION
Article 45. Effect
This Decree takes effect on September 15, 2013
and supersedes the Government's Decree No. 85/2007/NĐ-CP dated May 25, 2007 and
the Government's Decree No. 106/2010/NĐ-CP dated October 28, 2010 elaborating
the implementation of the Law on Tax administration.
Article 55. Writing off
irrecoverable tax arrears and fines incurred before July 01, 2007
1. The cases in which tax arrears and fines are
written off according to Clause 3 Article 2 of the Law on the amendments to the
Law on Tax administration include:
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
b) State-owned enterprises that have been
dissolved under decisions of competent authorities and still owe tax and fines
incurred before July 01, 2007;
c) State-owned enterprises that have been
equitized in accordance with the Government's Decree No. 44/1998/NĐ-CP dated
June 29, 1998, the Government's Decree No. 64/2002/NĐ-CP dated June 19, 2002,
the Government's Decree No. 187/2004/NĐ-CP dated November 16, 2004, are issued
with certificates of business registration and establishment of new legal
entities, and still owe tax and fines incurred before July 01, 2007, which are
not recorded as reduction in state capital during the equitization;
d) State-owned enterprises that are transferred
or sold in accordance with the Government's Decree No. 103/1999/NĐ-CP dated
September 10, 1999, the Government's Decree No. 80/2005/NĐ-CP dated June 22,
2005, have been issued with certificates of business registration, and still
owe tax and fines incurred before July 01, 2007, which are not included to the
value of the enterprises.
The Ministry of Finance shall provide guidance
on the conditions for writing of tax and fines prescribed in this Clause.
2. The when the tax arrears are written off in
the cases in Clause 1 of this Article, the late payment interest and fines of
those tax arrears are also written off.
3. The Ministry of Finance shall specify the
documentation and procedure for writing of taxes and fines in the cases in
Clause 1 of this Article.
4. The power to write off tax arrears is
specified in Clause 22 Article 1 of the Law on Tax administration.
Article 56. Implementation
1. The Ministry of Finance shall provide
guidance on the implementation of this Decree.
...
...
...
Bạn phải
đăng nhập hoặc
đăng ký Thành Viên
TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
FOR THE
GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung