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THE NATIONAL
ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 78/2006/QH11
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Hanoi, November 29, 2006
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Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No.
51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the
10th session;
This Law provides for tax administration.
Chapter I
GENERAL
PROVISIONS
Article 1.- Governing
scope
This Law provides for the administration of
taxes and other revenues of the state budget, the collection of which is
managed by tax administration agencies according to law.
Article 2.- Subjects
of application
1. Taxpayers:
a/ Organizations, households and individuals
that pay taxes according to the provisions of tax law;
b/ Organizations, households and individuals
that pay other revenues of the state budget (hereinafter collectively referred
to as taxes), the collection of which is managed by tax administration agencies
according to law;
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2. Tax administration agencies:
a/ Tax agencies include the General
Department of Taxation, provincial Tax Departments and district Tax
Departments;
b/ Customs offices include the General
Department of Customs, Customs Departments and Customs Sub-Departments.
3. Tax administration officers include tax
officers and customs officers.
4. Other state agencies, organizations and
individuals involved in the enforcement of tax law.
Article 3.- Tax
administration contents
1. Tax registration, tax declaration, tax
payment and tax assessment.
2. Procedures for tax refund, exemption or
reduction.
3. Remission of tax arrears or fines.
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5. Tax examination, tax inspection.
6. Enforcement of tax administration
decisions.
7. Handling of violations of tax law.
8. Settlement of tax-related complaints and
denunciations.
Article 4.- Tax
administration principles
1. Taxes constitute a major revenue source of
the state budget. It is an obligation and a right of all organizations and
individuals to pay taxes in accordance with law. Agencies, organizations and
individuals shall participate in tax administration.
2. Tax administration shall be conducted in
compliance with this Law and other relevant provisions of law.
3. Tax administration must ensure publicity,
transparency and equality; and guarantee lawful rights and interests of
taxpayers.
Article 5.- Interpretation
of terms
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1. Representative of a taxpayer means a
representative at law or an authorized representative of a taxpayer that
carries out some tax procedures on behalf of that taxpayer.
2. Office of a taxpayer means a place where
the taxpayer conducts some or all of his/her/its business activities, including
head office, branches, shops, workshops, warehouse and places where assets used
for production or business are kept; or places of residence or places where the
tax liability arises for taxpayers that conduct no business activities.
3. Tax identification number means a sequence
of numerals, letters or other characters granted by the tax administration
agency to a taxpayer for the purpose of tax administration.
4. Taxation period means a period of time
provided by tax law for determination of a tax amount payable into the state
budget.
5. Tax return means a document set by the
Finance Ministry and used by taxpayers to declare information for the purpose
of determining payable tax amounts. Customs declarations can be used as tax
returns for imported goods and exported goods.
6. Tax dossier means a dossier for tax
registration, tax declaration, tax refund, tax exemption or reduction, or
remission of tax arrears or fines.
7. Declaration for tax finalization means the
determination of the payable tax amount of a taxation year or a period from the
beginning of a taxation year to the time of termination of an activity that gives
rise to tax liability or a period from the commencement to the termination of
an activity that gives rise to tax liability as provided for by law.
8. Fulfillment of the tax payment obligation
means the full payment of payable tax amounts and fines for violations of tax
law.
9. Enforcement of compliance with a
tax-related administrative decision means the application of measures provided
for in this Law and other relevant laws to coerce a taxpayer to fully pay tax
and fine amounts into the state budget.
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1. To be given guidance on tax payment; to be
supplied with information and documents for performance of tax obligations and
exercise of tax-related rights.
2. To request tax administration agencies to
explain the tax calculation or assessment; to request concerned agencies or
organizations to verify quantity, quality and types of imported goods and
exported goods.
3. To have their information kept
confidential according to law.
4. To enjoy tax relief and tax refund according
to tax law.
5. To enter into contracts with organizations
providing services of carrying out tax procedures.
6. To receive written conclusions on tax
examination or tax inspection of tax administration agencies; to request
explanations of tax examination or tax inspection conclusions; to express their
reservations in written records of tax examination or tax inspection.
7. To receive compensations for damage caused
by tax administration agencies or tax administration officers according to law.
8. To request tax administration agencies to
certify the fulfillment of their tax payment obligation.
9. To lodge complaints or initiate lawsuits
about administrative decisions or acts related to their lawful rights and
interests.
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Article 7.- Obligations
of taxpayers
1. To make tax registration and use tax
identification numbers according to law.
2. To make accurate, truthful and complete
tax declarations and submit tax dossiers on time; to take responsibility before
law for the accuracy, truthfulness and completeness of their tax dossiers.
3. To pay tax amounts in full, on time and at
specified places.
4. To observe regulations on accounting,
statistics and management and use of invoices and vouchers according to the
provisions of law.
5. To record in writing in an accurate,
truthful and complete manner activities that give rise to tax liability, tax
withholding and transactions subject to tax information declaration.
6. To make and hand over invoices and
vouchers to buyers that state the true quantities, types and paid values of
sold goods or provided services according to the provisions of law.
7. To supply in an accurate, adequate and
timely manner information and documents related to the determination of tax
liabilities, numbers and details of transactions on accounts opened at
commercial banks or other credit institutions; to explain the tax calculation,
declaration or payment at the request of tax administration agencies.
8. To comply with decisions, notices or
requests of tax administration agencies and tax administration officers
according to the provisions of law.
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Article 8.- Responsibilities
of tax administration agencies
1. To organize tax collection according to
the provisions of law.
2. To disseminate, popularize and guide tax
law; to publicize tax procedures.
3. To explain and supply information on the
determination of tax liability to taxpayers; to publicly notify payable tax
amounts of business households or individuals in their communes, wards or
townships.
4. To keep confidential information of
taxpayers according to this Law.
5. To effect tax exemption, tax reduction,
remission of tax arrears or fines, and tax refund according to this Law and
other provisions of tax law.
6. To certify, when so requested, the
fulfillment of tax liability by taxpayers according to law.
7. To settle complaints and denunciations
related to tax law enforcement according to their competence.
8. To hand over written conclusions and
records of tax examination or inspection to examined or inspected subjects and
explain them upon request.
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10. To carry out verification to determine
payable tax amounts of taxpayers upon request of competent state agencies.
Article 9.- Powers
of tax administration agencies
1. To request taxpayers to supply information
and documents related to the determination of tax liability or on numbers and
details of transactions on accounts opened at commercial banks or other credit
institutions, and explain the tax calculation, declaration and payment.
2. To request concerned organizations and
individuals to supply information and documents relevant to the determination
of tax liability and coordinate with tax administration agencies in enforcing
tax law.
3. To conduct tax examination and tax
inspection.
4. To assess tax liability.
5. To enforce compliance with tax-related
administrative decisions.
6. To sanction violations of tax law
according to their competence; to publicize on the mass media cases of
violation of tax law.
7. To apply preventive measures and ensure
the handling of violations of tax law in accordance with law.
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Article 10.- Responsibilities of the Finance Ministry in tax
administration
1. To perform the state administration of
taxes according to law.
2. To direct the performance of tax
administration according to law.
3. To direct the elaboration and
implementation of state budget revenue estimates.
4. To examine and inspect the observance of
tax law.
5. To handle violations and settle complaints
and denunciations related to the enforcement of tax law according to their
competence.
Article 11.- Responsibilities of People’s Councils and People’s
Committees in tax administration
1. People’s Councils of all levels shall,
within the ambit of their tasks and powers, decide on annual budget revenue
collection tasks and oversee the enforcement of tax law.
2. Within the ambit of their tasks and
powers, People’s Committees of all levels shall:
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b/ Supervise the observance of tax law.
c/ Handle violations and settle complaints
and denunciations related to the enforcement of tax law according to their
competence.
Article 12.- Tax consulting councils in communes, wards or townships
1. Tax consulting councils in communes, wards
or townships are set up under decisions of presidents of People’s Committees of
districts, provincial towns or provincially run cities at the proposal of
directors of district Tax Departments that manage taxation in communes, wards
or townships.
2. A tax consulting council in a commune,
ward or township is composed of:
a/ Representatives of the People’s Committee,
the Fatherland Front and police of the commune, ward or township;
b/ Representatives of business households and
individuals;
c/ Representatives of the district Tax
Department that manages taxation in the commune, ward or township.
A tax consulting councils in a commune, ward
or township has the president or vice president of commune, ward or township
People’s Committee as its chairperson.
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4. The Finance Minister shall specify the
operation of tax consulting councils in communes, wards or townships.
Article 13.- Responsibilities of other state agencies in tax
administration
1. Other state agencies shall communicate,
disseminate and educate about tax law; coordinate with tax administration
agencies in tax administration; and create favorable conditions for taxpayers
to fulfill their tax liabilities.
2. Investigative bodies, People’s Procuracies
and People’s Courts shall, within the ambit of their respective tasks and
powers, institute legal proceedings against, investigate, prosecute and
adjudicate in a timely and strict manner tax criminals according to law and
notify the progress and results of the settlement of the cases to tax
administration agencies.
Article 14.- Responsibilities of the Vietnam Fatherland Front,
socio-political-professional organizations, social organizations and
socio-professional organizations for participating in tax administration
1. The Vietnam Fatherland Front and its
member organizations shall mobilize people and educate their members to
strictly observe tax law; and condemn acts of violation of tax law.
2. Socio-political-professional
organizations, social organizations and socio-professional organizations shall
coordinate with tax administration agencies in propagating, disseminating and
educating about tax law among their members.
3. The Vietnam Fatherland Front and its
member organizations, socio-political-professional organizations, social
organizations and socio-professional organizations shall coordinate with tax
administration agencies in supplying information related to tax administration.
Article 15.- Responsibilities of information and press agencies in tax
administration
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2. To praise organizations and individuals
that properly observe tax law.
3. To report and condemn acts of violation of
tax law.
Article 16.- Responsibilities of other organizations and individuals to
participate in tax administration
1. To supply information for the
determination of tax liability upon request of tax administration agencies.
2. To join in executing decisions on handling
of violations of tax law.
3. To denounce acts of violation of tax law.
4. To request goods sellers or service
providers to issue goods sale or service provision invoices and vouchers
stating the true qualities, types and paid values of sold goods or provided
services.
Article 17.- International
cooperation in tax administration
According to their functions and the
provisions of law and within the ambit of their vested powers, tax
administration agencies shall:
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2. Negotiate, conclude, and organize the
implementation of, bilateral agreements with tax authorities of foreign
countries;
3. Organize the exploitation and exchange of
information and the professional cooperation with tax authorities of foreign
countries and relevant international organizations.
Article 18.- Building of the tax administration force
1. The tax administration force shall be
built into an uncorrupt and strong force; be equipped with and able to master
modern techniques, and operate effectively and efficiently.
2. Criteria for tax administration officers:
a/ Being recruited, trained and employed
according to the provisions of law on cadres and public employees;
b/ Having good political quality, performing
their duties in compliance with law, being honest, upright and disciplined,
working and serving in a civilized, courteous and diligent manner, and
seriously complying with job assignment or transfer decisions;
c/ Being professionally qualified; and having
profound and professional knowledge to properly perform tax administration
tasks.
3. Tax administration officers are strictly
prohibited from harassing or causing troubles to taxpayers; colluding with,
taking bribes from or covering up tax evaders or fraudsters; illegally using or
appropriating collected tax amounts.
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1. Tax administration shall be modernized in
terms of management methods, administrative procedures, organizational
apparatus, personnel, wide application of information technology and modern
techniques on the basis of a database of truthful information on taxpayers in order
to control all tax-liable objects and tax calculation bases; ensure prompt and
accurate estimation of state budget revenues to be collected; promptly detect
and solve problems and violations of tax law; and raise effectiveness and
efficiency of tax administration.
2. The State ensures investment in, and
encourage organizations and individuals to participate in the development of,
advanced technologies and technical equipment to facilitate the application of
modern tax administration methods; encourages organizations and individuals to
take part in creating and conducting e-transactions and in tax
e-administration; to promote the development of payment services via the system
of commercial banks and other credit institutions in order to step by step limit
cash payments of taxpayers. The Government shall promulgate policies on
modernization of tax administration.
Article 20.- Organizations providing services of carrying out tax
procedures
1. Organizations providing services of
carrying out tax procedures are conditional service-providing enterprises which
are established and operate under the Enterprise Law and carry out tax
procedures under agreements with taxpayers.
2. Rights of organizations providing services
of carrying out tax procedures:
a/ To carry out tax procedures under
contracts with taxpayers;
b/ To exercise rights of taxpayers according
to this Law and under contracts with taxpayers.
3. Obligations of organizations providing
services of carrying out tax procedures:
a/ To notify tax administration agencies that
directly manage taxpayers of tax procedure service contracts;
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c/ To supply tax administration agencies with
documents and vouchers proving the accuracy of taxpayers’ tax declaration,
payment or finalization or requests for tax exemption, reduction or refund.
d/ To take responsibility before law and
taxpayers for performance of tax procedure service contracts;
e/ Not to collude with tax administration
officers or taxpayers for the purpose of tax evasion or fraud.
4. Practicing conditions for an organization
providing services of carrying out tax procedures:
a/ Having the business line of providing
services of carrying out tax procedures indicated in its business registration
certificate;
b/ Having at least two employees possessing
practice certificates for providing services of carrying out tax procedures.
To be granted practice certificates for
providing services of carrying out tax procedures, applicants must possess
college or higher degrees in economics, finance, accounting, audit or law and
have worked for two years or more in any of these fields; have full civil act
capacity, good ethics, honesty and a good sense of law observance.
The Finance Ministry shall specify the grant
and revocation of practice certificates for providing services of carrying out
tax procedures and manage the operation of organizations providing services of
carrying out tax procedures.
5. Customs agents may exercise rights and
obligations of organizations providing services of carrying out tax procedures
when carrying out tax procedures for imported goods and exported goods.
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TAX
REGISTRATION
Article 21.- Tax registrants
1. Business organizations, households and
individuals.
2. Individuals who have incomes liable to
personal income tax.
3. Organizations and individuals responsible
for withholding and paying taxes on taxpayers’ behalf.
4. Other organizations and individuals
defined by tax law.
Article 22.- Time limit for tax registration
Tax registrants shall make tax registration
within ten working days after:
1. They are granted business registration
certificates or establishment and operation licenses or investment
certificates;
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3. The responsibility for withholding and
paying taxes on taxpayers’ behalf arises;
4. The personal income tax liability arises;
5. A claim for tax refund is made.
Article 23.- Tax
registration dossiers
1. For a business organization or individual,
a tax registration dossier comprises:
a/ Tax registration form;
b/ Copy of the business registration
certificate or establishment and operation license or investment certificate.
2. For an organization or individual not
subject to business registration, a tax registration dossier comprises:
a/ Tax registration form;
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Article 24.- Places for submission of tax registration dossiers
1. Business organizations and individuals
shall make tax registration at tax agencies of localities where those
organizations’ or individuals’ head offices are located.
2. Organizations and individuals responsible
for withholding and paying taxes on taxpayers’ behalf shall make tax
registration at tax agencies of localities where those organizations’ or
individuals’ head offices are located.
3. Individuals shall make tax registration at
tax agencies of localities where their taxable incomes are generated or where
their permanent or temporary residence is registered.
Article 25.- Responsibilities of tax agencies and tax officers for
receiving tax registration dossiers
1. If tax registration dossiers are submitted
directly to tax agencies, tax officers shall receive and affix the seal of
receipt of the dossiers, indicating the time of receipt and the number of
documents included in the dossiers.
2. If tax registration dossiers are sent by
mail, tax officers shall affix the seal showing the date of receipt of the
dossiers and record the receipt of the dossiers in the incoming mail books of
tax agencies.
3. If tax registration dossiers are
electronically submitted, the receipt, examination and acceptance of tax
registration dossiers shall be conducted by tax agencies through electronic
data processing systems.
4. When necessary to supplement dossiers, tax
agencies shall notify such to taxpayers on the date of dossier receipt, if
dossiers are directly submitted, or within three working days, if dossiers are
sent by mail or electronically.
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1. Tax agencies shall grant tax registration
certificates to taxpayers within ten working days after receiving valid tax
registration dossiers.
If tax registration certificates are lost or
damaged, tax agencies shall re-grant them within five working days after
receiving taxpayers’ requests for re-grant.
2. A tax registration certificate contains
the following information:
a/ Taxpayer’s name;
b/ Tax identification number;
c/ Serial number and date (day, month, year)
of the business registration certificate, the establishment and operation
license or the investment certificate, for business organizations or
individuals;
d/ Serial number and date (day, month, year)
of the establishment decision, for non-business organizations, or of the
personal identity card or passport, for non-business individuals;
e/ Name of the tax agency directly managing
the taxpayer;
f/ Date of grant of the tax registration
certificate.
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Article 27.- Changes in tax registration information
1. When there is any change in the
information in the submitted tax registration dossiers, taxpayers shall notify
it to tax agencies within ten working days after that change is made.
2. The Government shall specify the tax
registration in cases of change in information in tax registration dossiers.
Article 28.- Use of tax identification numbers
1. Taxpayers shall write their granted tax
identification numbers on all invoices, vouchers and documents when conducting
business transactions; when making tax declaration, tax payment, tax refund and
other tax-related transactions; when opening their deposit accounts at
commercial banks or other credit institutions.
2. Tax administration agencies and the State
Treasury shall use tax identification numbers in the administration and collection
of taxes into the state budget.
Commercial banks and other credit
institutions shall write tax identification numbers in taxpayers’ dossiers of
application for opening of accounts and on vouchers of transactions on these
accounts.
3. The use by taxpayers of other taxpayers’
tax identification numbers is strictly prohibited.
Article 29.- Invalidation of tax identification numbers
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a/ Business organizations or individuals
terminate their operation;
b/ Individuals are dead or missing, or lose
their civil act capacity according to the provisions of law.
2. In case of invalidation of tax
identification numbers, organizations, individuals, or taxpayers’
representatives at law shall notify such to tax agencies directly managing them
for completion of procedures for invalidation of tax identification numbers and
public announcement of such invalidation.
3. Tax agencies shall publicly announce the
invalidation of tax identification numbers. Tax identification numbers may not
be used in economic transactions from the date tax agencies publicly announce
the invalidation thereof.
Chapter III
TAX
DECLARATION, TAX CALCULATION
Article 30.- Principles of tax declaration and calculation
1. Taxpayers shall accurately, honestly and
fully fill in their tax returns set by the Ministry of Finance, and submit all
required vouchers and documents in tax declaration dossiers to tax
administration agencies.
2. Taxpayers shall calculate by themselves
payable tax amounts, except when the tax calculation is conducted by tax
administration agencies according to the Government’s regulations.
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1. For taxes which are declared and paid on a
monthly basis, a tax declaration dossier comprises:
a/ Monthly tax return;
b/ List of invoices for goods and services
sold;
c/ List of invoices for goods and services
purchased;
d/ Other documents related to the payable tax
amount.
2. For taxes calculated on an annual basis, a
tax declaration dossier comprises:
a/ Annual tax declaration documents,
including the annual tax return and other documents relevant to the
determination of the payable tax amount;
b/ Quarterly declaration documents for the
temporarily calculated tax amount, including the temporarily calculated tax
return and other documents relevant to the determination of the temporarily
calculated tax amount;
c/ Year-end tax finalization declaration
documents, including the tax return for annual finalization, the annual
financial statement and other documents relevant to tax finalization.
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a/ Tax return;
b/ Invoices, contracts and other vouchers
relevant to the tax liability according to the provisions of law.
4. For imported goods and exported goods,
customs dossiers may be used as tax declaration dossiers.
5. For the case of termination of operation,
termination of contract, transformation of corporate ownership or corporate
reorganization, a tax declaration dossier comprises:
a/ Declaration for tax finalization;
b/ Financial statement as of the time of
termination of operation or contract, transformation of corporate ownership or
corporate reorganization;
c/ Other documents relevant to tax
finalization.
6. The Government shall stipulate taxes
subject to monthly or annual declaration, declaration for quarterly temporary
calculation or declaration for each time of arising of tax liability,
declaration for tax finalization, and tax declaration dossiers for each
particular case.
Article 32.- Deadlines and places for submission of tax declaration
dossiers
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2. For taxes with annual taxation periods:
a/ For annual tax declaration dossiers, the
submission deadline is the thirtieth day of the first month of the calendar
year or the fiscal year;
b/ For quarterly declaration dossiers for
temporarily calculated taxes, the submission deadline is the thirtieth day of
the quarter following the quarter in which the tax liability arises;
c/ For annual tax finalization dossiers, the
submission deadline is the ninetieth day from the end of the calendar year or
the fiscal year.
3. For taxes which are declared and paid for
each time of arising of tax liability, the deadline for submitting tax
declaration dossiers is the tenth day from the date the tax liability arises.
4. For imported goods and exported goods, the
deadline for submitting tax declaration dossiers is that for submitting customs
declarations:
a/ For imported goods, tax declaration
dossiers shall be submitted before the goods arrive at the border gate or
within thirty days after the goods arrive at the border gate. Customs
declarations are valid for carrying out tax procedures within fifteen days from
the date of registration;
b/ For exported goods, tax declaration
dossiers shall be submitted at least eight hours before the means of transport
leave the country. Customs declarations are valid for carrying out tax
procedures within fifteen days from the date of registration;
c/ For dutiable accompanying luggage of
persons on entry or exit, customs declarations shall be submitted upon the
arrival of means of transport at the border gate, or before carriers complete
the procedures for embarkation of passengers onto means of transport on exit.
Luggage sent before or after the trips of persons on entry is subject to the
provisions of Point a of this Clause.
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6. The Government shall specify places for
submission of tax declaration dossiers for each particular case.
Article 33.- Prolongation of time limit for submitting tax declaration
dossiers
1. Taxpayers who are unable to submit their
tax declaration dossiers on time due to natural disasters, fires or accidents
will enjoy a prolongation of the time limit for submission of tax declaration dossiers
given by heads of tax agencies directly managing them.
2. The prolongation does not exceed thirty
days for the submission of dossiers of monthly or annual tax declaration,
temporarily calculated tax declaration or tax declaration for each time of arising
of tax liability; or sixty days for the submission of dossiers of declaration
for tax finalization, from the original deadline for submission of tax
declaration dossiers.
3. Taxpayers shall send written requests for
prolongation of the time limit for submission of tax declaration dossiers to
tax agencies before the submission deadline, clearly stating the reasons for
the prolongation requests certified by People’s Committees or police offices of
communes, wards or townships where the events specified in Clause 1 of this
Article occurred.
4. Within five working days after receiving
written requests for prolongation of the time limit for submission of tax
declaration dossiers, tax agencies shall reply in writing to taxpayers on
whether they approve the prolongation.
Article 34.- Making additional declarations in tax declaration dossiers
1. Before tax agencies announce tax
examination or tax inspection decisions at offices of taxpayers, if taxpayers
detect errors in the submitted tax declaration dossiers which affect their
payable tax amounts, they may make additional declarations in their tax
declaration dossiers.
2. For imported goods and exported goods,
additional declaration in tax declaration dossiers may be made in the following
cases:
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b/ Taxpayers detect by themselves errors
which affect their payable tax amounts within sixty days after they register
customs declarations but before customs offices conduct tax examination or tax
inspection at the offices of taxpayers.
Article 35.- Responsibilities of tax administration agencies and tax
administration officers in receiving tax declaration dossiers
1. If tax declaration dossiers are submitted
directly at tax agencies, tax officers shall receive and affix the seal of
receipt of the dossiers, indicating the time of receipt and the number of
documents included in the dossiers.
If tax declaration dossiers for imported
goods or exported goods are submitted directly at customs agencies, customs
officers shall receive, check and register those dossiers; if refusing to
register dossiers, customs officers shall promptly notify taxpayers of reasons
for refusal.
2. If tax declaration dossiers are sent by
mail, tax officers shall affix the seal showing the date of receipt of the
dossiers and record the receipt of the dossiers in the incoming mail books of
tax agencies.
3. If tax declaration dossiers are
electronically submitted, the receipt, checking and acceptance thereof shall be
conducted by tax administration agencies through electronic data processing
systems.
4. If tax declaration dossiers are incomplete
according to regulations, tax agencies shall, within three working days after
receiving those dossiers, notify in writing to taxpayers for completion
thereof.
Chapter IV
TAX
ASSESSMENT
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1. Tax assessment shall be made in an
objective and fair manner and in compliance with tax law.
2. Tax administration agencies shall
determine payable tax amounts or each factor related to the determination of
payable tax amounts.
Article 37.- Tax assessment for taxpayers that pay taxes by the
declaration method in case of violation of tax law
1. Taxpayers that pay taxes by the
declaration method are subject to tax assessment in the following cases:
a/ They fail to make tax registration;
b/ They fail to submit their tax declaration
dossiers; or submit their dossiers ten days after the deadline for submission
of tax declaration dossiers or the date of expiration of the prolonged time
limit for submission of tax declaration dossiers;
c/ They fail to make tax declaration, or fail
to submit additional tax dossiers upon request of tax agencies, or they declare
tax bases inaccurately, dishonestly and inadequately;
d/ They fail to record or inadequately,
untruthfully and inaccurately record figures in accounting books for
determining the tax liability;
e/ They fail to produce accounting books,
invoices, vouchers and other necessary documents related to the determination
of payable tax amounts within the set time limit;
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g/ There are signs that they flee away or
disperse their assets in order to shirk their tax liability.
2. Bases for tax assessment include:
a/ Databases of tax agencies;
b/ Payable tax amounts of business
establishments dealing in the same goods item, business line, profession, or of
the same business scale, for comparison purposes;
c/ Valid documents and conclusions of
examination or inspection.
3. Tax assessment for imported goods and
exported goods is defined in Article 39 of this Law.
Article 38.- Tax assessment for business households and individuals that
pay taxes by the tax presumption method
1. Tax agencies shall assess tax amounts by
the tax presumption method (hereinafter referred to as presumptive tax amounts)
for the following cases:
a/ Business households and individuals that
fail to implement or inadequately implement the accounting, invoice and voucher
regulations;
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2. Tax agencies shall determine presumptive
tax amounts on the basis of written declarations of business households and
individuals, databases of tax agencies and opinions of tax consulting councils
of communes, wards or townships.
3. Presumptive tax amounts are calculated
according to the calendar year and shall be publicized in communes, wards or
townships. In case of change of their business lines, sectors or business
scale, taxpayers shall declare such change to tax agencies for adjustment of
presumptive tax amounts.
4. The Ministry of Finance shall guide in
detail the determination of presumptive tax amounts for business households and
individuals.
Article 39.- Tax assessment for imported goods and exported goods
1. Customs offices shall assess taxes on
imported goods and exported goods in the following cases:
a/ Taxpayers use unlawful documents to
declare tax bases, calculate and declare their payable tax amounts; fail to
declare or declare inadequately and inaccurately tax bases to serve the tax
calculation;
b/ Taxpayers refuse, delay or prolong beyond
the set time limit the supply of relevant documents to customs offices for the
accurate calculation of payable tax amounts;
c/ Customs offices have sufficient evidence
that the declared values are not true to the actual transaction values;
d/ Taxpayers are unable to calculate by
themselves their payable tax amounts.
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Article 40.- Responsibility of tax administration agencies in tax
assessment
1. Tax administration agencies shall notify
in writing taxpayers of reasons for tax assessment, bases for tax assessment,
assessed tax amounts and the time limit for tax payment.
2. If tax amounts assessed by tax
administration agencies are larger than payable tax amounts, tax administration
agencies shall refund overpaid tax amounts and pay damages under complaint
settlement decisions of competent state agencies or court judgments or rulings.
Article 41.- Responsibility of taxpayers to pay assessed tax amounts
Taxpayers shall pay the assessed tax amounts
according to notices of tax administration agencies. If disagreeing with tax
amounts assessed by tax administration agencies, taxpayers shall pay those tax
amounts but can request tax administration agencies to explain or lodge
complaints or initiate lawsuits about the tax assessment.
Chapter V
TAX
PAYMENT
Article 42.- Time limit for tax payment
1. If taxpayers conduct tax calculation, the
deadline for tax payment is the last day of the time limit for submission of
tax declaration dossiers.
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3. The time limit for tax payment for
imported goods and exported goods is as follows:
a/ Thirty days from the date of registration
of customs declarations, for exported goods;
b/ For imported consumer goods, taxes shall
be fully paid before receipt of the goods; in case payable tax amounts are
guaranteed the time limit for tax payment is thirty days from the date of
registration of customs declarations;
c/ For imported supplies and raw materials
for manufacture of goods for export, the time limit is two hundred and seventy
five days from the date of registration of customs declarations; in special
cases, the time limit for tax payment may be longer than two hundred and
seventy five days so as to suit the enterprises’ cycle of production and
stockpiling of supplies and raw materials according to the Government’s
regulations;
d/ For goods traded by mode of temporary
import for re-export or temporary export for re-import, the time limit is
fifteen days from the expiration of the time limit for temporary import for
re-export or temporary export for re-import;
e/ For other goods, the time limit is thirty
days from the date of registration of customs declarations;
f/ If imported goods or exported goods are
temporarily seized pending the handling by customs offices or competent state
agencies, the time limit for tax payment specified at Points a, b, c, d and e
of this Clause shall be counted from the date of issuance of handling
decisions.
4. To enjoy the time limit for tax payment
specified at Points c, d and e, Clause 3 of this Article, taxpayers must
satisfy either of the following two conditions:
a/ Having conducted import or export
activities for at least three hundred and sixty five days up to the date of registration
of customs declarations without committing acts of trade fraud, tax evasion,
owing overdue tax or fines, and having strictly observed the financial
statement regulations in accordance with law;
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If failing to satisfy either of the above
conditions, taxpayers shall pay taxes before receiving goods.
5. If taxpayers are provided guarantees for
payable tax amounts by credit institutions or other organizations operating
under the Law on Credit Institutions, the time limit for tax payment is the
guarantee duration which must not exceed the tax payment time limit specified
in Clauses 1, 2 and 3 of this Article. Upon the expiration of the guarantee
duration or the tax payment time limit, if taxpayers still fail to pay taxes,
guaranteeing organizations shall pay tax amounts and fines for late payment on
behalf of taxpayers.
Article 43.- Currency for tax payment
Currency for tax payment is Vietnam dong, except for cases of tax payment in foreign currencies according to the
Government’s regulations.
Article 44.- Places and modes of tax payment
1. Taxpayers shall pay taxes into the state
budget:
a/ At the State Treasury;
b/ At tax administration agencies where tax
declaration dossiers are submitted;
c/ Through organizations authorized by tax
administration agencies to collect taxes;
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2. The State Treasury shall arrange places,
facilities and personnel to collect taxes to facilitate the timely tax payment
by taxpayers into the state budget.
3. When receiving or withholding tax amounts,
agencies and organizations shall issue to taxpayers tax receipts.
4. Within eight working hours after
collecting tax amounts from taxpayers, agencies and organizations that receive
tax amounts shall transfer those amounts into the state budget.
For taxes that are collected in cash in
deep-lying or remote areas, islands and areas difficult to access, the time
limit for transferring collected tax amounts into the state budget shall be
specified the Ministry of Finance.
Article 45.- Order of paying taxes and fines
If a taxpayer concurrently has tax arrears,
tax amount subject to retrospective collection, amount of tax due and fine, the
payment of these amounts shall be made in the following order:
1. Tax arrears;
2. Tax amount subject to retrospective
collection;
3. Amount of tax due;
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Article 46.- Determination of tax payment date
The tax payment date is determined to be the
date on which:
1. The State Treasury, commercial banks,
other credit institutions or service organizations give certification on tax
payment vouchers of taxpayers, in case of tax payment by account transfer;
2. The State Treasury, tax administration
agencies or tax-collecting organizations authorized by tax administration
agencies issue tax receipts, in case of tax payment in cash.
Article 47.- Handling of overpaid tax amounts
1. Taxpayers who have paid tax amounts larger
than payable tax amounts for a certain kind of tax may have the overpaid
amounts cleared against subsequent payable tax amounts or refunded.
2. If taxpayers request refund of overpaid
tax amounts, tax administration agencies shall issue decisions on refund of
overpaid tax amounts within five working days after receiving written requests.
Article 48.- Tax payment in the course of settlement of complaints or
institution of lawsuits
1. In the course of settlement of complaints
or institution of lawsuits of taxpayers about tax amounts calculated or
assessed by tax administration agencies, taxpayers shall fully pay these tax
amounts, unless competent state agencies decide to temporarily suspend the
execution of tax calculation or tax assessment decisions of tax administration
agencies.
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Article 49.- Prolongation of the tax payment time limit
1. Prolongation of the tax payment time limit
shall be considered upon request of taxpayers who fall into one of the
following cases:
a/ They suffer from material damage caused by
or their production or business is directly affected by natural disasters,
fires or accidents;
b/ They are unable to pay taxes on time due
to other exceptional difficulties according to the Government’s regulations.
2. Taxpayers entitled to prolongation of tax
payment time limits under the provisions of Clause 1 of this Article will enjoy
prolonged time limits for payment of part or the whole of payable tax amounts.
3. The tax payment time limit may be
prolonged for no more than two years as from the date of its expiration
specified in Article 42 of this Law.
The Government shall specify the prolonged
duration of the tax payment time limit for each specific case.
4. No late payment fines shall be imposed on
taxpayers for unpaid tax amounts within the prolonged tax payment time limit.
Article 50.- Competence to prolong the tax payment time limit
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Article 51.- Dossiers for tax payment time limit prolongation
1. Taxpayers entitled to tax payment time
limit prolongation as defined in Article 49 of this Law shall compile and send
tax payment time limit prolongation dossiers to tax administration agencies
directly managing them.
2. A tax payment time limit prolongation
dossier comprises:
a/ Written request for tax payment time limit
prolongation, clearly stating the reason, tax amount and proposed payment time;
b/ Documents proving the reason for
prolongation;
c/ Report on the payable tax amount arising
in the period and the outstanding tax amount.
Article 52.- Receipt and processing of tax payment time limit
prolongation dossiers
1. If tax payment time limit prolongation
dossiers are submitted directly to tax administration agencies, tax
administration officers shall receive and affix the seal of receipt of the
dossiers, indicating the date of receipt and the number of documents included
in the dossiers.
2. If tax payment time limit prolongation
dossiers are sent by mail, tax administration officers shall affix the seal of
receipt, indicating the date of receipt and record the receipt of dossiers in the
incoming mail books of tax administration agencies.
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4. Tax administration agencies shall notify
in writing taxpayers of their permission for tax payment time limit
prolongation within ten working days after receiving complete dossiers.
If tax payment time limit prolongation
dossiers are incomplete according to regulations, tax administration agencies
shall, within three working days after receiving those dossiers, notify such in
writing to taxpayers for completion of their dossiers. Taxpayers shall complete
their dossiers within five working days after receiving tax administration
agencies’ notices requesting dossier supplementation. If taxpayers fail to
complete their dossiers upon request of tax administration agencies, they will
not be entitled to tax payment time limit prolongation under the provisions of
this Clause.
Chapter VI
RESPONSIBILITIES
TO FULFILL THE TAX PAYMENT OBLIGATION
Article 53.- Fulfillment of the tax payment obligation by persons on
exit
Vietnamese who leave the country for overseas
permanent residence, and overseas Vietnamese and foreigners on exit from Vietnam shall fulfill the tax payment obligation before their exit. The entry and exit
management agency shall stop the exit of individuals who fail to fulfill the
tax payment obligation according to notices of tax administration agencies.
Article 54.- Fulfillment of the tax payment obligation in case of
dissolution, bankruptcy or termination of operation
1. Dissolved enterprises shall fulfill the
tax payment obligation in accordance with the provisions of the Enterprise Law.
2. Bankrupt enterprises shall fulfill the tax
payment obligation in accordance with the order and procedures specified by the
Bankruptcy Law.
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4. If households or individuals that
terminate their operation fail to fulfill the tax payment obligation, their tax
arrears shall be paid by heads of those households or those individuals.
Article 55.- Fulfillment of the tax payment obligation by reorganized
enterprises
1. To-be-divided enterprises shall fulfill
the tax payment obligation before the division. If a divided enterprise fails
to fulfill the tax payment obligation, enterprises newly founded on the basis
of the divided enterprise shall fulfill the tax payment obligation.
2. To-be-split, to-be-consolidated or
to-be-merged enterprises shall fulfill the tax payment obligation before the
splitting, consolidation or merger. If they fail to fulfill tax payment obligation,
the split enterprises and enterprises newly founded on the basis of the split
enterprises, consolidating enterprises or merging enterprises shall fulfill the
tax payment obligation.
3. Enterprises subject to ownership
transformation shall fulfill the tax payment obligation before the
transformation. If the transformed enterprises fail to fulfill the tax payment
obligation, enterprises newly founded on the basis of the transformed
enterprises shall fulfill the tax payment obligation.
4. The reorganization of enterprises does not
change the time limit for tax payment by reorganized enterprises. If
reorganized enterprises or newly founded enterprises fail to fully pay taxes
within the set tax payment time limit, they shall be sanctioned according to the
provisions of law.
Article 56.- Inheritance of the tax payment obligation of individuals
who are dead, have lost their civil act capacity or are missing according to
the civil law
1. The tax payment obligation of persons who
are treated by law as dead shall be fulfilled by their heirs with the property
left by the dead or property portions divided to those heirs at the time of
inheritance acceptance. In case of no heirs or in case all heirs renounce the
inheritance property, the tax payment obligation of the deceased shall be
fulfilled in accordance with the civil law.
2. The tax payment obligation of persons who
are missing or have lost their civil act capacity according to the provisions
of law shall be fulfilled by managers of property of those persons with their
property portions.
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Chapter VII
PROCEDURES
FOR TAX REFUND
Article 57.- Cases eligible for tax refund
Tax administration agencies shall make tax
refund for:
1. Organizations and individuals eligible for
value added tax refund under the Value Added Tax Law;
2. Organizations and individuals eligible for
import duty or export duty refund under the Export Duty and Import Duty Law;
3. Individuals eligible for personal income
tax refund under the law on personal income tax;
4. Business organizations and individuals
eligible for special consumption tax refund under the Special Consumption Tax;
5. Organizations and individuals that have
paid other taxes into the state budget in excess of their payable tax amounts.
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1. A tax refund dossier comprises:
a/ Written claim for tax refund;
b/ Tax payment vouchers;
c/ Other documents related to the tax refund
claim.
2. Tax refund dossiers shall be submitted to
tax administration agencies directly managing taxpayers or to customs offices
competent to make tax refund.
Article 59.- Responsibilities of tax administration agencies and tax
administration officers for receipt of tax refund dossiers
1. If tax refund dossiers are submitted
directly to tax administration agencies, tax administration officers shall
receive and affix the seal of receipt, indicating the date of receipt and the
number of documents included in the dossiers.
2. If tax refund dossiers are sent by mail,
tax administration officers shall affix the seal indicating the date of dossier
receipt and record the receipt of the dossiers in the incoming mail books of
tax administration agencies.
3. If tax refund dossiers are electrically
submitted, the receipt, examination and acceptance thereof shall be conducted
by tax administration agencies through electronic data processing systems.
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Article 60.- Responsibilities of tax administration agencies for
processing of tax refund dossiers
1. Tax refund dossiers shall be classified as
follows:
a/ Dossiers eligible for tax refund before
examination are those of taxpayers who have properly observed tax law and have
their transactions paid for via commercial banks or other credit institutions.
The Government shall specify the classification
of dossiers eligible for tax refund before examination;
b/ Dossiers not specified at Point a of this
Clause shall be examined before tax refund is made.
2. For dossiers eligible for tax refund
before examination, tax administration agencies shall, within fifteen days
after receiving complete tax refund dossiers, decide on tax refund, notify that
dossiers shall be examined before tax refund or notify the reason(s) for
refusal of tax refund.
3. For dossiers that are examined before tax
refund, tax administration agencies shall, within sixty days after receiving
complete tax refund dossiers, decide on tax refund or notify the reason(s) for
refusal of tax refund.
4. If tax administration agencies issue tax
refund decisions after the time limit specified in Clauses 2 and 3 of this
Article due to their fault, they shall, apart from refunding tax amounts, pay
interests thereon according to the Government’s regulations.
Chapter VIII
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Section 1. PROCEDURES
FOR TAX EXEMPTION OR REDUCTION
Article 61.- Tax
exemption or reduction
Tax administration agencies shall give tax
exemption or reduction to cases eligible for tax exemption or reduction defined
in legal documents on tax.
Article 62.- Tax exemption or reduction dossiers
1. In case taxpayers determine by themselves
tax amounts to be exempted or reduced, a tax exemption or reduction dossier
comprises:
a/ Tax return;
b/ Documents related to the determination of
the tax amount to be exempted or reduced.
2. In case tax administration agencies decide
on tax exemption or reduction, a tax exemption or reduction dossier comprises:
a/ Written request for tax exemption or
reduction, clearly stating the tax the exemption or reduction of which is
requested; reasons for tax exemption or reduction; and the tax amount proposed
to be exempted or reduced;
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3. The Government shall specify cases where
taxpayers determine by themselves tax amounts to be exempted or reduced; and
cases where tax administration agencies decide on tax exemption or reduction.
Article 63.- Submission and receipt of tax exemption or reduction
dossiers
1. If taxpayers determine by themselves tax
amounts to be exempted or reduced, the submission and receipt of tax exemption
or reduction dossiers shall be conducted simultaneously with the tax
declaration, submission and receipt of tax declaration dossiers defined in
Chapter III of this Law.
2. If tax administration agencies decide on
tax exemption or reduction according to the provisions of law, the submission
and receipt of tax exemption or reduction dossiers are specified as follows:
a/ For export duty, import duty and other
taxes on exports and imports, dossiers shall be submitted to customs offices
with processing competence;
b/ For other taxes, dossiers shall be
submitted to tax agencies directly managing taxpayers.
3. The receipt of tax exemption or reduction
dossiers is specified as follows:
a/ If tax exemption or reduction dossiers are
submitted directly to tax administration agencies, tax administration officers
shall receive and affix the seal of receipt of the dossiers, indicating the
date of receipt and the number of documents included in the dossiers;
b/ If tax exemption or reduction dossiers are
submitted by mail, tax administration agencies shall affix the seal of receipt,
indicating the date of receipt and record the receipt of the dossiers in their
incoming mail books;
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d/ If tax exemption or reduction dossiers are
incomplete according to regulations, tax administration agencies shall, within
three working days after receiving those dossiers, notify such to taxpayers for
completion of their dossiers.
Article 64.- Time limit for handling tax exemption or reduction dossiers
for cases where tax administration agencies decide on tax amounts to be
exempted or reduced
1. Within thirty days after receiving
complete dossiers, tax administration agencies shall issue decisions on tax
exemption or tax reduction or notify taxpayers of reasons for their
ineligibility for tax exemption or reduction.
2. When necessary to conduct inspection to
obtain sufficient grounds for handling dossiers, the time limit for issuing
decisions on tax exemption or reduction is sixty days from the date of receipt
of complete dossiers.
Section 2. REMISSION
OF TAX ARREARS OR FINES
Article 65.- Cases eligible for remission of tax arrears or fines
1. Enterprises that have been declared
bankrupt and made payments according to the bankruptcy law and therefore have
no assets to pay taxes or fines.
2. Individuals who are deemed by law as dead,
missing or having lost their civil act capacity and have no asset to pay tax
arrears or fines.
Article 66.- Dossiers for tax arrear or fine remission
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1. Written request for tax arrear or fine
remission, made by the tax administration agency directly managing the taxpayer
eligible for tax arrear or fine remission;
2. Declaration for tax finalization, for
enterprises declared bankrupt;
3. Documents related to the request for tax
arrear or fine remission.
Article 67.- Competence to remit tax arrears or fines
1. The Finance Minister remits tax arrears or
fines for the cases specified in Article 65 of this Law.
2. The Finance Minister shall report to the
National Assembly on annually remitted tax and fine amounts when the Government
submits to the National Assembly for approval the general settlement of the
state budget.
Article 68.- Responsibilities for receipt and handling of tax arrear or
fine remission dossiers
1. Tax administration agencies directly
managing taxpayers shall compile and send tax arrear or fine remission dossiers
to superior tax administration agencies.
2. If tax arrear or fine remission dossiers
are incomplete, superior tax administration agencies shall, within fifteen
working days after receiving the dossiers, notify such to the tax
administration agencies that have compiled those dossiers for completion
thereof.
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Chapter IX
INFORMATION
ON TAXPAYERS
Article 69.- System of information on taxpayers
1. The system of information on taxpayers
consists of information and documents related to the tax liability of
taxpayers.
2. Information on taxpayers serves as a basis
for tax administration, appraisal of the degree of law observance by taxpayers,
and prevention and detection of tax law violations.
3. Acts of falsifying, misusing, illegally
accessing information on taxpayers or destroying the system of information on
taxpayers are strictly prohibited.
Article 70.- Building and management of the system of information on
taxpayers and collection and processing of information on taxpayers
1. Tax administration agencies shall organize
the building, management and development of database and technical
infrastructure of the system of information on taxpayers; organize specialized
units in charge of collecting and processing information, managing the database
and ensuring the maintenance and operation of the system of information on
taxpayers.
2. Tax administration agencies shall apply
necessary professional measures to collect and process information to meet
objectives and requirements of each period.
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4. The Finance Ministry shall issue specific
regulations on the building and management of the system of information on
taxpayers and collection and processing of information on taxpayers.
Article 71.- Responsibilities of taxpayers in supplying information
1. To supply sufficient information in tax
dossiers.
2. To supply information related to the
determination of the tax liability upon request of tax administration agencies.
3. To supply information to tax
administration agencies in an adequate, accurate, truthful and timely manner.
Article 72.- Responsibilities
of concerned organizations and individuals in supplying information on
taxpayers
1. The following agencies shall supply
information on taxpayers to tax administration agencies:
a/ Agencies granting business registration
certificates and agencies granting establishment and operation licenses shall
supply information on contents of business registration certificates,
establishment and operation licenses or certificates of changes in business
registration of organizations and individuals to tax administration agencies
within seven working days after granting those certificates or licenses; and
supply other information upon request of tax administration agencies;
b/ The State Treasury shall supply
information on paid or refunded tax amounts of taxpayers to tax administration
agencies.
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a/ Commercial banks and other credit
institutions shall supply information on contents of account transactions of
taxpayers within ten working days after receiving information requests of tax
administration agencies;
b/ State management agencies in charge of
houses and land shall supply information on the actual land use or house
ownership of organizations, households and individuals;
c/ Police offices shall supply and exchange
information related to the prevention and combat of tax-related crimes; supply
information on individuals on exit or entry and information on vehicle
registration and management;
d/ Income-paying agencies shall supply
information on payment of incomes and withheld tax amounts of taxpayers upon
request of tax administration agencies;
e/ Trade administration agencies shall supply
information on policies on control of exported, imported or transited goods of Vietnam and foreign countries; and information on market supervision.
3. State agencies, other organizations and
individuals shall supply information on taxpayers upon request of tax
administration agencies.
4. Information shall be supplied or exchanged
in written or electronic form.
5. The Government shall issue detailed
regulations on the supply and management of information on taxpayers.
Article 73.- Confidentiality of information on taxpayers
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2. Tax administration agencies shall supply
information on taxpayers to the following agencies:
a/ Investigative bodies, Procuracies, Courts;
b/ State inspection and audit agencies;
c/ Other state management agencies defined by
law;
d/ Foreign tax authorities, in accordance
with tax treaties to which the Socialist Republic of Vietnam is a contracting
party.
Article 74.- Disclosure of information on tax law violations
Tax administration agencies may disclose
information on tax law violations of taxpayers on the mass media in the
following cases:
1. Taxpayers evade taxes, commit tax frauds,
or intentionally delay tax payment;
2. Taxpayers commit tax law violations, thus
affecting benefits and tax payment obligations of other organizations and individuals;
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Chapter X
TAX
EXAMINATION, TAX INSPECTION
Section 1. GENERAL
PROVISIONS ON TAX EXAMINATION AND TAX INSPECTION
Article 75.- Principles for tax examination and tax inspection
1. Tax examination and tax inspection shall
be conducted on the basis of analysis of information and data on taxpayers,
assessment of law observance of taxpayers, verification and collection of
proofs to identify acts of tax law violation.
2. Tax examination and tax inspection may not
obstruct normal operation of agencies, organizations and individuals being
taxpayers.
3. Tax examination and tax inspection must
comply with the provisions of this Law and other relevant laws.
Article 76.- Processing
of tax examination and tax inspection results
1. Based on tax examination and tax
inspection results, heads of tax administration agencies shall issue decisions
on tax handling, sanctioning of administrative violations according to their
competence or request competent persons to issue decisions on sanctioning of
administrative violations in the tax domain.
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Section 2. TAX
EXAMINATION
Article 77.- Tax examination at offices of tax administration agencies
1. Tax examination at offices of tax
administration agencies shall be conducted on a regular basis on tax dossiers
in order to assess the completeness and accuracy of information and vouchers in
tax dossiers, and compliance with tax law by taxpayers.
2. When checking tax dossiers, tax
administration officers shall compare the contents of tax dossiers with
relevant information and documents, legal provisions on tax, and results of the
actual checking of exports and imports when necessary.
3. Processing of tax examination results is
specified as follows:
a/ If a violation which leads to tax
underpayment, tax evasion or tax fraud is detected through tax examination in
the course of carrying out customs procedures, taxpayers shall pay sufficient
tax amounts and be imposed fines according to the provisions of this Law and
other relevant laws.
b/ If tax dossiers have unclear contents related
to payable, exempted, reduced or refunded tax amounts, tax administration
agencies shall notify and request taxpayers to explain them or supplement
information and documents. If taxpayers are able to explain unclear contents
and supplement information and documents to prove the accuracy of the declared
tax amounts, then their tax dossiers are accepted. If the explanations and
supplemented documents cannot prove the accuracy of the declared tax amounts,
tax administration agencies shall request taxpayers to make supplementary
declarations.
c/ Upon the expiration of the time limit
notified by tax administration agencies, if taxpayers fail to explain unclear
contents or supplement information and documents or make supplementary
declarations in their tax dossiers, or improperly explain unclear contents or
improperly make supplementary declarations in their tax dossiers, heads of tax
administration agencies directly managing taxpayers shall assess payable tax
amounts or issue decisions on tax examination at offices of taxpayers.
d/ For exported goods or imported goods after
customs clearance, if customs offices detect that their tax dossiers have
unclear contents related to tax liability or exempted, reduced or refunded tax
amounts, customs offices shall request taxpayers to explain those contents or
supplement information and documents. If taxpayers are able to explain unclear
contents and supplement information and documents to prove the accuracy of the
declared tax amounts, then their tax dossiers are accepted. If taxpayers fail
to prove the accuracy of the declared tax amounts or upon the expiration of the
set time limit they fail to explain unclear contents, heads of customs offices
shall assess payable tax amounts or issue decisions on tax examination at offices
of taxpayers.
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Article 78.- Tax examination at offices of taxpayers
1. Cases of tax examination at offices of
taxpayers:
a/ Cases specified at Points c and d, Clause
3, Article 77 of this Law;
b/ Cases of post-customs clearance
examination, including planned examination and sample examination, to assess
the tax law observance, and inspection of exported goods or imported goods that
show signs of tax law violation after customs clearance.
If signs of tax evasion or tax fraud are
detected in the post-customs clearance examination, the director of the
Department for Post-Customs Clearance Examination, directors of Customs
Departments and directors of Sub-Departments for Post-Customs Clearance
Examination may decide to apply the measures specified in Section 4 of this
Chapter.
2. Order and procedures for tax examination
are specified as follows:
a/ Announcing the tax examination decision at
that start of tax examination;
b/ Comparing the declared contents with
accounting books and documents, financial statements, relevant documents and
real situation within the scope and contents of tax examination decision;
c/ Conducting tax examination within five
working days from the date the examination decision is announced. In case of
planned examination for exported goods or imported goods, this time limit is
fifteen days;
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e/ Making a written record of tax examination
within five working days from the date of expiration of the examination time
limit;
f/ Handling the violations according to
competence or transferring them to competent authorities for handling according
to examination results.
Article 79.- Rights and obligations of taxpayers in tax examination at
offices of taxpayers
1. Taxpayers have the following rights:
a/ To reject examination if there is no tax
examination decision;
b/ To refuse to supply information and
documents irrelevant to tax examination contents; information and documents
pertaining to state secrets, unless otherwise provided for by law;
c/ To receive the written records of tax
examination and request explanations of the contents of the written records;
d/ To reserve their opinions in the written
records of tax examination;
e/ To lodge complaints, institute lawsuits
and claim damages according to law;
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2. Taxpayers have the following obligations:
a/ To comply with tax examination decisions
of tax administration agencies;
b/ To promptly, fully and accurately supply
information and documents relevant to the examination contents upon request of
tax examination teams; to take responsibility before law for the accuracy and
truthfulness of supplied information and documents;
c/ To sign the written records of tax
administration within five working days from the date of completion of
examination;
d/ To comply with decisions on handling based
on the tax examination results.
Article 80.- Tasks and powers of heads of tax administration agencies
that issue tax examination decisions and tax administration officers in tax
examination
1. Heads of tax administration agencies that
issue tax examination decisions have the following tasks and powers:
a/ To direct examination according to the tax
examination decisions in terms of content and time;
b/ To apply the measures of temporarily
seizing documents and exhibits related to acts of tax evasion or tax fraud
specified in Article 90 of this Law;
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d/ To issue decisions on tax handling or
sanctioning of administrative violations according to their competence, or to
request competent persons to issue decisions on sanctioning of administrative
violations;
e/ To settle complaints and denunciations
about administrative acts or decisions of tax administration officers.
2. Tax administration officers while
conducting tax examination have the following tasks and powers:
a/ To strictly comply with the contents and
time limit stated in tax examination decisions;
b/ To request taxpayers to supply information
and documents relevant to the examination contents;
c/ To make written records of tax
examination; to report on examination results to persons who have issued
examination decisions and take responsibility for the accuracy, truthfulness
and objectiveness of those written records and reports;
d/ To sanction administrative violations
according to their competence or propose competent persons to issue decisions
on handling of violations.
Section 3. TAX
INSPECTION
Article 81.- Cases subject to tax inspection
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2. When there is a sign of tax law violation.
3. Tax inspection shall be conducted to
settle complaints or denunciations or upon request of heads of tax
administration agencies at all levels or of the Finance Minister.
Article 82.- Tax inspection decisions
1. Heads of tax administration agencies at
all levels are competent to issue tax inspection decisions.
2. A tax inspection decision must have the
following contents:
a/ Legal ground(s) for tax inspection;
b/ Subject, content, scope and tasks of tax
inspection;
c/ Duration of tax inspection;
d/ Head and other members of the tax
inspection team.
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A tax inspection decision shall be notified
within fifteen days from the date of issuance.
Article 83.- Tax inspection duration
1. A tax inspection duration must not exceed
thirty days from the date of notification of the tax inspection decision.
2. In case of necessity, tax inspection
decision issuers may prolong the tax inspection duration. The prolonged
duration must not exceed thirty days.
Article 84.- Tasks and powers of tax inspection decision issuers
1. A tax inspection decision issuer has the
following tasks and powers:
a/ To direct and check to ensure that the tax
inspection team strictly observe the contents and duration stated in the tax
inspection decision;
b/ To request the inspected subject to supply
information and documents, report in writing and explain matters related to the
inspection contents; to request agencies, organizations and individuals having
information and documents related to the inspection contents to supply such
information and documents;
c/ To apply the measures specified in
Articles 89, 90 and 91 of this Law;
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e/ To suspend or propose competent persons to
stop an act when they consider that act is seriously detrimental to benefits of
the State, lawful rights and benefits of agencies, organizations and
individuals;
f/ To handle according to his/her competence
or propose competent persons to handle tax law violations; inspect and urge the
execution of handling decisions after tax inspection;
g/ To settle complaints and denunciations
about the responsibility of the head and other members of the tax inspection
team;
h/ To make conclusions on the tax inspection
contents.
2. When performing the tasks and exercising
the powers specified in Clause 1 of this Article, tax inspection decision
issuers shall be held responsible before law for their decisions.
Article 85.- Tasks and powers of heads and members of tax inspection
teams
1. Head of a tax inspection team has the
following tasks and powers:
a/ To organize tax inspection and instruct
members of the tax inspection team to strictly observe the inspection contents,
subject and duration stated in the tax inspection decision;
b/ To request the inspected subject to supply
information and documents, report in writing and explain matters related to the
tax inspection contents; to conduct, when necessary, an inventory of assets of
the inspected subject that are related to the tax inspection contents;
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d/ To make a written record of tax
inspection;
e/ To report to the tax inspection decision
issuer on the inspection results and bear responsibility for the accuracy, truthfulness
and objectiveness of that report;
f/ To impose administrative sanctions
according to his/her competence or propose competent persons to issue decisions
on handling of violations;
2. Members of a tax inspection team have the
following tasks and powers:
a/ To perform the tasks assigned by the head
of the tax inspection team;
b/ To propose matters related to the tax
inspection contents for handling;
c/ To report the results of performance of
their assigned tasks to the head of the tax inspection team.
3. When performing the tasks and exercising
the powers specified in this Article, heads and members of tax inspection teams
shall be held responsible before law for their decisions and acts.
Article 86.- Obligations and rights of subjects of tax inspection
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a/ To comply with the tax inspection
decisions;
b/ To supply in a prompt, complete and
accurate manner information and documents related to the inspection contents
upon request of tax administration agencies, heads of tax inspection teams and
take responsibility before law for the accuracy and truthfulness of the
supplied information and documents;
c/ To satisfy the tax inspection requests and
abide by the tax inspection conclusions and handling decisions of tax
administration agencies, heads of tax inspection teams and competent state
agencies;
d/ To sign the inspection written records
within five working days after the tax inspection is completed.
2. Subjects of tax inspection have the following
rights:
a/ To explain matters related to the tax
inspection contents;
b/ To reserve their opinions in the tax
inspection written records;
c/ To refuse to supply information and
documents irrelevant to the tax inspection contents, information and documents
pertaining to state secrets, unless otherwise provided for by law;
d/ To complain with tax inspection decision
issuers about decisions and acts of heads and members of tax inspection teams
when having grounds to believe that those decisions or acts are unlawful.
Pending the settlement of their complaints, to comply with those decisions;
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f/ To denounce acts of law violation of heads
of tax administration agencies, heads and members of tax inspection teams.
Article 87.- Tax inspection conclusions
1. Within fifteen days after receiving
reports on the tax inspection results, tax inspection decision issuers shall
make written tax inspection conclusions. A tax inspection conclusion must have
the following contents:
a/ Assessment of the observance of tax law by
the inspected subject that falls within tax inspection contents;
b/ Conclusion on the contents subject to tax
inspection;
c/ Clear determination of the nature and
severity of violation, reasons, and responsibilities of agencies, organizations
or individuals that commit acts of violation (if any);
d/ Handling of the administrative violation
according to the decision issuer’s competence or recommendations on the
handling by a competent person according to law.
2. In the course of making written inspection
conclusions, inspection decision issuers may request heads or members of
inspection teams to report, or request inspected subjects to explain and
further clarify matters necessary for the making of tax inspection conclusions.
Section 4. MEASURES
APPLIED IN TAX INSPECTION TO CASES SHOWING SIGNS OF TAX EVASION OR TAX FRAUD
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1. When taxpayers show signs of tax evasion
or tax fraud involving other organizations or individuals.
2. When signs of tax evasion or tax fraud are
complicated.
Article 89.- Collection of information on acts of tax evasion or tax
fraud
1. Heads of tax administration agencies may request
organizations or individuals that have information on acts of tax evasion or
tax fraud to supply such information in writing or verbally.
2. When receiving requests of heads of tax
administration agencies for supply of information in writing, organizations and
individuals shall supply information with the contents, within the time limit
and to the address as requested and bear responsibility for the accuracy and
truthfulness of the supplied information. If they fail to supply information,
they shall reply in writing clearly stating reasons for the failure.
3. When receiving requests of heads of tax
administration agencies for supply of information in the verbal form, persons
requested to supply information shall present themselves at the time and place
indicated in the written requests to supply information according to the
requested contents and bear responsibility for the accuracy and truthfulness of
information of supplied information. If they fail to present themselves, they
shall reply in writing clearly stating reasons for the failure.
In the course of collection of information in
the verbal form, tax inspectors shall make written records thereof and public
audio-visual recording is allowed.
Article 90.- Temporary seizure of documents and exhibits related to acts
of tax evasion or tax fraud
1. Heads of tax administration agencies or
tax inspection teams may decide on temporary seizure of documents and exhibits
related to acts of tax evasion or tax fraud.
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3. In the course of tax inspection, if
inspected subjects show signs of dispersion or destruction of documents and
exhibits related to acts of tax evasion or tax fraud, tax inspectors on duty
may temporarily seize those documents and exhibits. Within twenty four hours
after temporarily seizing documents and exhibits, tax inspectors shall report
to heads of tax administration agencies or tax inspection teams for issuance of
decisions on temporary seizure of documents and exhibits. Within eight working
hours after receiving the reports, competent persons shall consider and issue
temporary seizure decisions. If competent persons do not agree with the
temporary seizure, tax inspectors shall return documents and exhibits within
eight working hours.
4. When temporarily seizing documents and
exhibits related to acts of tax evasion or tax fraud, tax inspectors shall make
written records of temporary seizure. This written record must clearly state
the names, quantity and types of temporarily seized documents and exhibits, and
bear signatures of the person who temporarily seizes and the person who manages
documents and exhibits. Issuers of temporary seizure decisions shall preserve
temporarily seized documents and exhibits and be held responsible before law if
those documents and exhibits are lost, sold, exchanged or damaged.
In case of necessity to seal up documents and
exhibits, the sealing must be conducted in the presence of owners of those
documents and exhibits. When owners of documents and exhibits are absent, the
sealing shall be conducted in the presence of representatives of their families
or organizations, local administration and witnesses.
5. Exhibits being Vietnamese currency,
foreign currencies, gold, silver, gems, precious metals and objects under
special management shall be preserved according to law; for exhibits being
perishable goods or articles, temporary seizure decision issuers shall make
written records thereof and promptly sell them to avoid any loss. Proceeds from
the sale of exhibits shall be transferred into custody accounts opened at the
State Treasury so as to ensure full collection of tax and fine amounts.
6. Within ten working days after the
temporary seizure, temporary seizure decision issuers shall dispose of the
temporarily seized documents and exhibits by taking measures stated in the
disposal decisions or return them to individuals and organizations when
confiscation of temporarily seized documents and exhibits is not applied. The
time limit for temporary seizure of documents and exhibits may be prolonged for
complicated cases which need verification but must not exceed sixty days after
the date documents and exhibits are temporarily seized. The prolongation of the
time limit for temporary seizure of documents and exhibits shall be decided by
competent persons defined in Clause 1 of this Article.
7. Tax administration agencies shall send
copies of the temporary seizure decision, temporary seizure written record and
decision on disposal of documents and exhibits related to acts of tax evasion
or tax fraud to organizations or individuals whose documents and exhibits are
temporarily seized.
Article 91.- Search of hiding places of documents and exhibits related
to acts of tax evasion or tax fraud
1. Heads of tax administration agencies may
decide on search of hiding places of documents and exhibits related to acts of
tax evasion or tax fraud. If the hiding place of documents and exhibits related
to acts of tax evasion or tax fraud is a place of residence, written approval
of competent persons defined by law is required.
2. Search of a place shall be conducted when
there is a ground to believe that documents and exhibits related to an act of
tax evasion or tax fraud are hidden there.
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4. Search of hiding places of documents and
exhibits related to acts of tax evasion or tax fraud shall not be conducted at
night, on holidays or when owners of searched places proceed with weddings or
funerals, except when illegal acts are caught on flagrant delicto and the
reasons for the search shall be clearly stated in the written records.
5. All cases of search of hiding places of
documents and exhibits related to acts of tax evasion or tax fraud must be
decided and recorded in writing. A copy of the decision on and written record
of search of a hiding place shall be handed to the owner of the searched place.
Chapter XI
ENFORCEMENT
OF TAX ADMINISTRATIVE DECISIONS
Article 92.- Cases subject to enforcement of tax administrative
decisions
1. Taxpayers fail to pay tax or fines for tax
law violations after ninety days from the expiration of the stipulated time
limit for payment of taxes or fines for tax law violations.
2. Taxpayers fail to pay tax or fines for tax
law violations after the expiration of the extended time limit for tax payment.
3. Taxpayers that have unpaid tax or fines
commit acts of dispersing their assets or fleeing away.
Article 93.- Measures
of enforcing tax administrative decisions
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a/ Deduction of money amounts from accounts
of entities subject to enforcement of tax administrative decisions at the State
Treasury, commercial banks or other credit institutions; request for freezing
of accounts;
b/ Deduction of part of salaries or incomes;
c/ Distraint of assets, auction of distrained
assets according to legal provisions in order to fully collect tax and fine
amounts;
d/ Confiscation of money or other assets of
entities subject to enforcement of tax administrative decisions being held by
other organizations or individuals;
e/ Stoppage of customs procedures for
imported goods;
f/ Revocation of tax identification numbers;
suspension of use of invoices;
g/ Revocation of business registration
certificates, establishment and operation licenses or practice licenses.
2. Measures of enforcing tax administrative
decisions specified in Clause 1 of this Article cease to be effective as soon
as tax and fine amounts are fully paid into the state budget.
Article 94.- Competence to decide on enforcement of tax administrative
decisions
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The revocation of business registration
certificates, establishment and operation licenses or practice licenses
specified at Point g, Clause 1, Article 93 of this Law must comply with legal
provisions.
Article 95.- Decisions
on enforcement of tax administrative decisions
1. Enforcement of tax administrative
decisions shall be carried out only when decisions thereon are issued by
competent persons defined in Article 94 of this Law.
2. A decision on enforcement of a tax
administrative decision contains the following: date of issuance; grounds for
issuance; full name, position and unit of the decision issuer; full name, place
of residence and working office of the entity subject to enforcement of the tax
administrative decision; reason(s) for the enforcement; measure of enforcing
the tax administrative decision; date and place of enforcement; the agency
assuming the prime responsibility for executing the decision on enforcement of
the tax administrative decision; the coordinating agency(ies); signature of the
decision issuer; seal of the issuing agency.
3. Decisions on enforcement of tax
administrative decisions shall be sent to entities subject to enforcement of
tax administrative decisions and concerned organizations and individuals at
least five working days before the enforcement is carried out; enforcement
decisions shall be sent to immediate superior tax administration agencies. In
case of application of the enforcement measures specified at Point c, Clause 1,
Article 93 of this Law, the decisions shall be sent to presidents of People’s
Committees of communes, wards or townships where the enforcement is carried out
before they are executed.
Article 96.- Responsibilities for organizing the execution of decisions
on enforcement of tax administrative decisions
1. Issuers of decisions on enforcement of tax
administration decisions are responsible for organizing the execution of their
decisions.
2. People’s Committees of communes, wards or
townships where entities subject to enforcement of tax administrative decisions
reside or are located shall direct responsible agencies to coordinate with tax
administration agencies in enforcing tax administration decisions.
3. People’s Police shall ensure order and
safety and support tax administration agencies in the course of enforcing tax
administrative decisions upon request of issuers of enforcement decisions.
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1. The measure of deducting money from
accounts shall be applied to entities subject to enforcement of tax
administrative decisions that have deposits at the State Treasury, commercial
banks and other credit institutions.
2. Upon receipt of decisions on enforcement
of tax administrative decisions, the State Treasury, commercial banks or other
credit institutions shall deduct money amounts stated in enforcement decisions
from accounts of entities subject to enforcement and transfer those amounts to
the state budget’s accounts at the State Treasury, and at the same time notify
such in writing to the issuers of enforcement decisions and the entities
subject to enforcement.
3. A decision on enforcement of a tax
administrative decision by deducting money from the accounts of the entity
subject to enforcement is valid for thirty days after it is issued. If the
State Treasury, commercial banks or other credit institutions cannot fully
deduct tax amounts as stated in the enforcement decisions upon the expiration
of the decisions’ validity duration, they shall notify such in writing to the
issuers of those decisions.
4. During the validity duration of decisions
on enforcement of tax administrative decisions, if there remains a balance on
accounts of entities subject to enforcement of tax administrative decisions but
the State Treasury, commercial banks or other credit institutions fail to
deduct money from such accounts for payment into the state budget under
enforcement decisions, they will be sanctioned for administrative violations
under the provisions of Chapter XII of this Law.
Article 98.- Enforcement by the measure of deducting part of salaries or
incomes
1. The measure of deducting part of salaries
or incomes shall be applied to taxpayers subject to enforcement of tax
administrative decisions who are working on state payrolls or under contracts
of a term of six months or more or enjoying pensions or working capacity loss
allowances.
2. The rate of deduction from salary, pension
or working capacity loss allowance applicable to an individual must be between
10% and 30% of total monthly salary or allowance of that individual. For other
incomes, the rate of deduction shall be based on the actually earned incomes
but must not exceed 50% of total income amount.
3. Employing agencies or organizations that
currently manage salaries or incomes of persons subject to enforcement of tax
administrative decisions shall:
a/ Deduct part of salaries or incomes of
persons subject to enforcement of tax administrative decisions and transfer the
deducted amounts into the state budget’s accounts at the State Treasury
according to the contents of the decisions on enforcement of tax administrative
decisions from the latest payment of salaries or incomes until deducting the
full tax or fine amounts stated in the enforcement decisions, and at the same
time notify such to the issuers of the enforcement decision and the enforcees;
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c/ If employing agencies or organizations
that currently manage salaries or incomes of persons subject to enforcement of
tax administrative decisions intentionally shirk executing the decisions on
enforcement of tax administrative decisions shall be sanctioned for
administrative violations under the provisions of Chapter XII of this Law.
Article 99.- Enforcement by the measure of distraining assets or
auctioning distrained assets
1. Tax administration agencies that cannot
apply the measures of enforcing the tax administrative decisions specified at
Points a and b, Clause 1, Article 93 of this Law or collect the full tax or
fine amounts though having applied these measures may apply the measure of
distraining assets or auctioning distrained assets to collect the tax arrear or
fine amounts into the state budget.
The measure of distraining assets may not
apply to taxpayers who are undergoing medical treatment.
2. The values of distrained assets of
enforcees must be equal to tax amounts stated in enforcement decisions and
expenses for conducting enforcement.
3. The following assets may not be distrained:
a/ Medicines, foods and foodstuffs to meet
the essential needs of entities subject to enforcement of tax administrative
decisions and their families;
b/ Working tools;
c/ Dwelling houses and essential personal
articles of entities subject to enforcement of tax administrative decisions and
their family members;
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e/ Assets in service of defense and security.
4. If entities subject to enforcement of tax
administrative decisions fail to pay fully tax arrear or fine amounts within
thirty days after the distraint of assets, tax administration agencies may
auction the distrained assets so as to fully collect tax arrear or fine
amounts.
5. The Government shall specify the order and
procedures for enforcing tax administrative decisions by the measure of
distraining assets and auctioning distrained assets.
Article 100.- Enforcement by the measure of confiscating money or other
assets of enforcees currently held by other organizations or individuals
1. Confiscation of money or other assets of
an enforcee being held by another organization or individual (hereinafter
referred to as third party) shall be applied when the following conditions are
fully satisfied:
a/ The tax administration agency cannot apply
the enforcement measures specified at Points a, b and c, Clause 1, Article 93
of this Law or cannot collect fully tax arrear or fine amounts though having
applied these measures;
b/ The tax administration agency has grounds
to determine that a third party owes a debt or holds money or other assets of
the enforcee.
2. Principles of confiscation of money or
other assets of enforcees from a third party are as follows:
a/ The third party that owes a due debt to
the enforcee or holds money or other assets of the enforcee shall pay tax
arrear or fine amounts for the enforcee;
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c/ The money amount paid by the third party
into the state budget for the enforcee is considered the money paid to the
enforcee.
3. Responsibilities of the third party that
owes a debt to or holds money or other assets of the enforcee are:
a/ To supply to the tax administration agency
information on the debt to or money amount or other assets of the enforcee
he/she/it currently owes or holds, clearly stating the money amount, time limit
for debt payment, type, quantity and state of assets;
b/ Not to return, upon receipt of a written
request of the tax administration agency, money or other assets to the enforcee
until paying money into the state budget or transferring assets to the tax administration
agency for carrying out procedures for auction;
c/ To send to the tax administration agency a
written explanation of the failure to satisfy the latter’s written request
within five working days after the receipt of that request;
d/ An organization or individual that owes a
debt or holds money or other assets of the entity subject to enforcement of a
tax administrative decision and fails to pay the tax amount subject to
enforcement within fifteen days after receipt of a request of the tax administration
agency shall be regarded as owing tax to the State and subject to the
enforcement measures specified in Clause 1, Article 93 of this Law.
Article 101.- Enforcement by the measure of stopping customs procedures
for imported goods
1. Enforcement by the measure of stopping
customs procedures for imported goods shall be made when the customs offices
cannot apply the measures specified at Points a, c and d, Clause 1, Article 93
of this Law or cannot fully collect tax arrear or fine amounts though having
applied these measures.
2. Heads of customs offices of localities
where taxpayers that have overdue tax debts reside or are located shall notify
the measure of stopping customs procedures for imported goods at least five
working days before the measure is applied.
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1. The enforcement measure specified in this
Article shall be applied when the tax administration agency, though having
applied the measures specified at Points a, b, c, d and e, Clause 1 of this
Law, cannot fully collect tax arrear or fine amounts.
2. Heads of tax administration agencies have
the following responsibilities:
a/ To notify this enforcement measure to the
enforcee three working days before revoking tax identification numbers or
suspending the use of invoices;
b/ To request in writing competent state
management agencies to revoke business registration certificates, establishment
and operation licenses or practice licenses.
3. When applying the enforcement measure
specified in this Article, competent state management agencies shall publicly
notify it on the mass media.
Chapter XII
HANDLING
OF TAX LAW VIOLATIONS
Article 103.- Taxpayers’
acts of violation of tax law
1. Violating tax procedures.
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3. Making wrong declarations to reduce
payable tax amounts or increase refundable tax amounts.
4. Committing tax evasion or tax frauds.
Article 104.- Principles
and procedures for handling tax law violations
1. All detected acts of tax law violation
shall be handled in a prompt, fair and thorough manner. All consequences caused
by acts of tax law violation must be remedied in strict accordance with law.
2. Organizations and individuals shall be
administratively sanctioned for tax violations only when they commit acts of
violation of tax law.
3. The handling of tax law violations shall
be carried out by competent persons.
4. An act of tax law violation shall be
sanctioned only once.
When many persons jointly commit an act of
tax law violation, each shall be sanctioned.
When a person commits many acts of tax law
violation, he/she shall be sanctioned for each act.
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6. The order and procedures for sanctioning
tax law violations shall be stipulated by the Government.
7. Tax law violations that are severe enough
for penal liability examination shall be handled according to the penal law and
criminal procedure law.
Article 105.- Sanctioning of acts of violating tax procedures
1. Acts of violation of tax procedures
include:
a/ Filing tax registration dossiers after the
expiration of the time limit for filing tax registration dossiers;
b/ Filing tax declaration dossiers within
ninety days after the expiration of the time limit for filing tax declaration
dossiers specified in Clauses 1, 2, 3 and 5, Article 32 of this Law or upon the
expiration of the extended time limit for filing tax declaration dossiers
specified in Article 33 of this Law;
c/ Filing tax declaration dossiers within the
period from the date of expiration of the time limit for submitting customs
declarations to the date of disposal of unclaimed goods according to the
provisions of the Customs Law, for the case specified at Point a, Clause 4,
Article 32 of this Law;
d/ Failing to fully declare the contents of
tax dossiers, unless taxpayers make additional declarations within a set time
limit;
e/ Violating regulations on supply of
information related to the determination of tax liability;
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2. No sanction shall be imposed for
violations of tax procedures where taxpayers enjoy the extension of the time
limit for filing tax declaration dossiers or tax payment.
3. The Government shall issue specific
regulations on the sanctioning level for each act of violating tax procedures.
Article 106.- Sanctioning of acts of late tax payment
1. A taxpayer who pays tax later than the set
time limit or extended time limit for tax payment, the time limit stated in a
notice or handling decision of the tax administration agency shall fully pay
the tax amount and a fine equal to 0.05% of the tax amount for each day of late
payment.
2. A taxpayer who makes a declaration, thus
reducing the payable tax amount, or fails to declare tax but later voluntarily
remedies his/her act by fully paying the payable tax amount before the
competent agency detects his/her violation shall be fined for late tax payment
according to this Article but shall not be sanctioned for violation of tax
procedures, underpayment or evasion.
For exported or imported goods, a taxpayer
who detects errors that alters the payable tax amount and then voluntarily pays
the deficit tax amount into the state budget within sixty days after the
registration of the customs declaration and before a tax examination or
inspection is conducted by the customs office shall be fined for late tax
payment according to this Article but shall not be sanctioned for violation of
tax procedures, underpayment or evasion.
3. Taxpayers shall determine by themselves
the late tax payment fines based on the tax amount, the number of days of late
payment and the fine rate specified in Clause 1 of this Article.
If taxpayers cannot determine or incorrectly
determine by themselves the late tax payment fine amounts, the tax
administration agencies shall determine and notify such fine amounts to
taxpayers.
4. If taxpayers fail to pay the tax and late
payment fine within thirty days after the expiration of the tax payment time
limit, the tax administration agencies shall notify those taxpayers of the tax
and fine due.
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Taxpayers that have fully and truthfully
reflected the economic operations giving rise to their tax liability in the
accounting books, invoices and vouchers but made wrong declarations, thereby
reducing payable tax amounts or increasing refundable tax amounts, or made
incorrect declarations other than those specified in Clauses 6 and 7, Article
108 of this Law, thereby reducing payable tax amounts or increasing refundable
tax amounts, shall fully pay the inadequately declared tax amount or return the
excessively refunded tax amount and be imposed a fine equal to 10% of the
inadequately declared or excessively refunded tax amount and a fine for late
payment of the inadequately declared or excessively refunded tax amount.
Article 108.- Sanctioning of acts of tax evasion or tax fraud
A taxpayer that commits one of the following
acts of tax evasion or tax fraud shall fully pay the tax amount according to
regulations and be imposed a fine of between one and three times the evaded tax
amount:
1. Failing to file the tax registration
dossier; failing to file the tax declaration dossier; filing the tax
declaration dossier more than ninety days after the expiration of the time
limit for filing tax declaration dossiers specified in Clauses 1, 2, 3 and 5,
Article 32 of this Law or after expiration of the extended time limit for
filing tax declaration dossiers specified in Article 33 of this Law;
2. Failing to record in accounting books
revenues related to the determination of the payable tax amount;
3. Failing to issue invoices upon selling
goods or services, or writing on sale invoices values lower than the actually
paid values of goods or services sold;
4. Using unlawful invoices or invoices for
accounting costs of goods or input materials in operations that give rise to
tax liability, thereby reducing the payable tax amount or increasing the
creditable or refundable tax amount;
5. Using other unlawful vouchers or documents
to incorrectly determine the payable or refundable tax amount;
6. Failing to make additional declarations to
the tax declaration dossier when previous declarations are inconsistent with
the actual exported or imported goods within sixty days after the customs
declaration is registered;
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8. Colluding with goods consignors to evade
duties on imported goods;
9. Using duty-free goods for improper
purposes without declaring duty.
Article 109.- Competence to sanction tax law violations
1. For acts of violation specified in Clause
1, Article 103 of this Law, the sanctioning competence is as defined in this
Law and the law on handling of administrative violation.
2. For the acts specified in Clauses 2, 3 and
4, Article 103 of this Law, heads of tax administration agencies, the Director
of the Anti-Smuggling Investigation Department and the Director of the
Post-Customs Clearance Inspection Department under the General Department of
Customs are competent to issue decisions on sanctioning them.
Article 110.- Statute of limitations for sanctioning tax law violations
1. For an act of violation of tax procedures,
the statute of limitations for sanctioning is two years from the date that act
is committed.
2. For an act of tax evasion or tax fraud
which is not severe enough for penal liability examination, or an act of late
tax payment or inadequate declaration of tax liability, the statute of
limitations is five years from the date that act is committed.
3. Upon the expiration of the statute of
limitations for sanctioning tax law violations, taxpayers will not be
sanctioned but shall fully pay the underpaid, evaded or defrauded tax amounts
into the state budget.
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1. Persons sanctioned for tax law violations
may request exemption from sanctioning in case they suffer from natural
disasters, fires, accidents or other force majeure circumstances.
2. Exemption from sanctioning of tax law
violations shall not be given to entities that have complied with decisions on
sanctioning of tax law violations, issued by tax administration agencies or
competent state authorities.
Article 112.- Handling of tax law violations committed by tax
administration agencies
1. Tax administration agencies that violate
the provisions of this Law, thus causing damage to taxpayers, shall pay damages
to those taxpayers according to law.
2. In case tax administration agencies are at
fault in making incorrect tax assessment or refund, they shall pay damages to
taxpayers according to the provisions of this Law and other relevant legal
provisions.
Article 113.- Handling of tax law violations committed by tax
administration officers
1. Tax administration officers who cause
troubles or difficulties to taxpayers, thus affecting the lawful rights and
benefits of taxpayers, shall, depending on the nature and severity of their
violations, be disciplined or examined for penal liability. If causing damage
to taxpayers, they shall pay compensations according to law.
2. Tax administration officers who act
irresponsibly or in contravention of the provisions of tax law shall, depending
on the nature and severity of their violations, be disciplined or examined for
penal liability. If causing damage to taxpayers, they shall pay compensations
according to law.
3. Tax administration officers who abuse
their positions or powers to act in collusion with or cover up violating
taxpayers or organizations providing services of carrying out tax procedures
shall, on the nature and severity of their violations, be disciplined or
examined for penal liability according to law.
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Article 114.- Handling of violations committed by commercial banks,
other credit institutions or tax payment guarantors
1. Commercial banks or other credit
institutions that fail to perform the responsibility to deduct and transfer
from taxpayers’ accounts to the state budget’s accounts tax amounts or fine
amounts for tax law violations payable by taxpayers upon request of tax
administration agencies shall be handled on a case-by-case basis as follows:
a/ Commercial banks or other credit
institutions shall not be sanctioned if taxpayers’ deposit accounts no longer
have a balance at that time or the balance of taxpayers’ accounts have been
wholly deducted or transferred to the state budget’s accounts but those
deducted and transferred amounts are not enough to pay tax amounts or fine
amounts for tax law violations payable by taxpayers;
b/ Commercial banks or other credit
institutions shall be handled for their violations when taxpayers’ accounts
have a balance enough or more than enough to pay tax amounts or fine amounts
for tax law violations payable by taxpayers at that time but they fail to
deduct money amounts payable by taxpayers from such accounts. In this case,
commercial banks or credit institutions shall pay fines equal to the money
amounts they fail to deduct and transfer to the state budget’s accounts.
2. Guarantors for the tax liability
fulfillment shall pay tax amounts or fine amounts for the guaranteed taxpayers
when those taxpayers fail to pay tax amounts into the state budget’s accounts
or violate tax law.
Article 115.- Handling of tax law violations committed by concerned
organizations and individuals
1. Concerned organizations and individuals
that commit acts of colluding with or covering up taxpayers that evade tax,
commit tax frauds or fail to comply with decisions on enforcement of tax
administrative decisions shall, depending on the nature and severity of their
violations, be administratively handled or examined for penal liability
according to law.
2. Concerned organizations and individuals
that fail to perform their responsibilities specified in this Law shall,
depending on the nature and severity of their violations, be administratively
handled or examined for penal liability according to law.
Chapter XIII
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Article 116.- Complaints and denunciations
1. Taxpayers, organizations and individuals
may lodge complaints with tax administration agencies or competent state
agencies for review of decisions of tax administration agencies, administrative
acts of tax administration officers when they have grounds to believe that
those decisions or acts are unlawful or infringe upon their lawful rights and
benefits.
2. Citizens may lodge denunciations against
acts of tax law violation committed by taxpayers, tax administration officers
or other organizations and individuals.
3. Competence, procedures and time limit for
settling complaints or denunciations are as defined in the law on complaints
and denunciations.
Article 117.- Institution of legal actions
Legal actions against decisions of tax
administration agencies or tax officers shall be instituted in accordance with
the law on procedures for handling administrative cases.
Article 118.- Responsibilities
and powers of tax administration agencies in handling tax-related complaints or
denunciations
1. Upon receiving complaints about tax law
enforcement, tax administration agencies shall consider and settle them within
the time limit stipulated by the law on complaints and denunciations.
2. Tax administration agencies that receive
complaints about tax law enforcement may request complainants to supply
dossiers and documents relevant to those complaints. If complainants refuse to
supply dossiers and documents, tax administration agencies may refuse to
consider and settle the complaints.
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Chapter XIV
IMPLEMENTATION
PROVISIONS
Article 119.- Implementation effect
1. This Law takes effect on July 1, 2007.
2. To annul the provisions on tax
administration in tax laws and ordinances and the Customs Law.
Article 120.- Implementation detailing and guidance
The Government shall detail and guide the
implementation of Articles 9, 19, 27, 30, 31, 32, 42, 43, 49, 60, 62, 72, 76,
89, 90, 91, 99, 104, 105 and 111 of this Law and other necessary contents
according to tax administration requirements for the implementation of this
Law.
This Law was passed on November 29, 2006, by
the XIth National Assembly at its 10th session.
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NATIONAL ASSEMBLY
Nguyen Phu Trong