Decree 83/2013/nd-Cp: Detailing The Implementation Of A Number Of Articles Of The Law On Tax Administration And The Law On Amendments And Supplements To Some Articles Of The Law On Tax Administration

Original Language Title: Nghị định 83/2013/NĐ-CP: Quy định chi tiết thi hành một số điều của Luật Quản lý thuế và Luật Sửa đổi, bổ sung một số điều của Luật Quản lý thuế

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Pursuant to the law on organization of the Government of 25 December 2001;

Pursuant to the law on tax administration of 29 November 2006;

Pursuant to the law amending and supplementing some articles of the law on tax administration on November 20, 2012;

According to the recommendation of the Minister of finance;

The Government issued a decree detailing a number of articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration, chapter I GENERAL PROVISIONS article 1. Scope of this Decree detailing implementation of some articles of the law on tax administration and the law on amendments and supplements to some articles of the law on tax administration, applied to the management of taxes; of fees; land lease, rent water; land use money; revenues from the exploitation of mineral resources and other revenues in the State budget due to the tax administration revenue management under the provisions of the law.

Article 2. Taxpayers Who filed taxes prescribed in this Decree include: 1. organizations, households, individuals pay taxes, fees and other revenues in the State budget due to the tax administration revenue management under the provisions of the law.

2. The organization was entrusted with collecting fees in the State budget.

3. organizations and individuals tax deductions; the Organization, the individual tax procedures instead of taxpayers, including: a) Organization, the individual is party to a contract with Vietnam held, foreign individuals doing business in Vietnam not under the provisions of the law on investment and accounting regimes not Vietnam;

b) Organization, personal tax deductible when paid for income in an income personal income tax;

c) Organization of ship agents, agents for foreign carriers are responsible for the income tax deduction for the business operations of shipping goods by ship from the Vietnam seaports abroad or between the Vietnam seaports;

d) Organization business service tax procedures;

do agents) Customs procedures for export and import goods;

e) organizations, individuals providing postal services, courier services international in the case filed a tax change for the Organization, individuals pay taxes;

g) credit institutions as defined by the law on credit institutions in the case of guarantee filed taxes for the Organization, individuals pay taxes.

Article 3. Tax collection mandate 1. Tax administration mandate for agencies, organizations, individuals collecting some taxes according to the regulations of the Ministry of finance.

2. The mandate of tax revenue must be made through a contract between the heads of tax administration with the Agency, organization, individual mandate, except in the case of proxy currency for earnings has properties not routinely prescribed by the Ministry of finance.

3. the party was responsible for tax collecting credentials: inform and urge taxpayers make payment under a contract of mandate collecting; evidence from collecting money for taxpayers when tax revenues; filed taxes already collected on account of tax administration in the State Treasury; settlement amount of the levy and collect tax vouchers with the tax administration; tracking and reporting to the tax authority the case arises new taxpayers or change the scale, category of taxpayers on the mandate.

4. the tax administration are responsible for: public notice the Commission tax case to taxpayers to know and implement; provide evidence from tax collectors, guide, inspect, monitor the situation, the tax paid by the Agency, organization, individual mandate tax collectors.

5. Agencies, organizations, individuals are tax mandate stipulated in this Article are entitled to collect credentials from funding the funding activities of the tax administration. The Ministry of finance instructed the extract and use the funds collected in item rules mandate.

Article 4. Application of risk management in the tax administration 1. Application of risk management in the tax management of the tax body a) Ministry of finance is responsible for:-regulation for tax risk management to improve the efficiency of tax administration and prevent violations of tax legislation;

-Issued the risk assessment criteria according to the functionality to meet the requirements of tax management in each period.

b) tax authorities of levels:-use of the information on the taxpayers to build the database to serve for tax risk management;

-Management, the application of information technology, business information systems, the database of taxpayers to assess risk in tax management; assess the extent of compliance with the law by taxpayers to make the business activity tax management and identify the object selection, inspection, tax inspection under the provisions of the law.

2. Applied risk management in customs bodies of tax management.

a) Ministry of finance is responsible for:-regulation of risk management in the field of customs;

-Issued the risk assessment criteria to meet regulatory requirements in each period. Regulatory reviews of compliance with the law by taxpayers;

b) Of the Bureau of customs building, management information system, application, data focus related to taxpayers to risk assessment serves to:-check the condition of registration tax records;

-Specify the form check tax records;

-Determine the form and extent of the actual inspection of the goods for export and import;

-Identification, selection of test subjects after customs clearance, inspection, tax inspection as prescribed by law;

-Assess the compliance of the taxpayers.

c) Customs authority granted the organization applied for the regulation on risk management, risk evaluation criteria and regulation reviews compliance with the law by taxpayers.

Chapter II SPECIFIC PROVISIONS article 5. The principle of charging tax, tax, tax 1. Taxpayers are responsible for computer, determine the amount of tax to be paid by the State budget itself declared, unless the fixed tax administration tax or tax under the provisions of articles 37, 38 and 39 of the tax administration Law.

2. The taxpayer must be accurate, truthful, full of content in the tax return and filing of the documents, the document specified in the tax declaration with the tax administration.

The case after the deadline prescribed tax, taxpayers discovered tax records were filed with the tax authorities there are the additional errors, adjust the tax records. Additional tax records, adjusted to be submitted to the tax authorities on any business day, regardless of the time limit for filing the tax return of the next, but before tax authorities, competent authorities announced the decision to tax inspection, tax inspection.

When the tax authorities, the competent authorities who issued the conclusion, the decision for tax processing after the inspection, the inspection; If taxpayers discovered tax records filed and checked, inspected (related to the period, the range check, the Inspector) also make mistakes, then taxpayers are dehiscent additions, adjustments; the processing mode base rules and objective causes, of the subjective mistakes, yet the right to adjust.

3. in case the taxpayer tax must be self sufficient amount of tax has been calculated and the tax administration agency under the time limit for filing the tax return specified in articles 32, 33 of the law on tax administration and the 9, 10 article 1 of law amendments and supplements to some articles of the law on tax administration.

4. where the tax administration tax calculation or fixed tariffs, tax deadlines are notice period pay tax or tax decisions of the tax administration.

5. where the taxpayer has a trading business suspend proposed text submitted tax authorities direct management is not filing a tax return in time to temporarily stop operations. The case of the taxpayer to continue business operations before expiry of suspension of business activities shall send notice in writing to the tax authorities the direct management know and make tax filing as specified.

6. the previous agreement on methods of determining tax calculation (hereinafter abbreviated APA) is done under the principle of independent trading reflected the market value of the business transaction between the parties related to the link, on the basis of the provisions of the law of Vietnam, provided for in the agreement on avoiding double taxation and prevent tax evasion that Vietnam has signed and consistent with international practices.

General Directorate of Taxes based on the proposal of the taxpayer or the tax authority's proposal to decide the APA negotiation.

Article 6. Predefined code, customs value determined in advance, before the confirmation of origin for export goods, imported.

1. Before customs procedures, organizations, individuals providing information, documents relating to the Customs Bureau of the province, where the city will make customs procedures and proposal writing to determine before the code, or to determine the customs value in advance, or validation before origin for goods exports is expected import (hereinafter collectively identified).

During 5 (five) working days from the date of receiving the application, the Customs Bureau, the city has proposed texts General Director of the Customs Bureau review, addressed the determination of the individual organization.

2. Pursuant to the provisions of the law, the database of the Customs Agency and organization records, personal supply, General Director of the Bureau of Customs notice in writing of the results determined in advance within 25 (twenty-five) working days from the date of receiving the application and the public on the website of the General Directorate of customs.

The commodity complex case need analysis, verification, assessment made it clear before the predetermined time limit for notification predetermined results may last longer, but must not exceed 90 (ninety) days from the date of receiving the application. Need to verify cases clarified in the competent bodies in foreign countries, the verification period following the agreement signed with foreign countries.


Cases not sufficient basis, information to identify in advance, within a period of 5 (five) working days from the date of receipt of the Customs Bureau, city, General Director of the Bureau of Customs has written notice or proposed organizations, additional personal information, documents.

3. Written notice results identify valuable before use within a maximum of 3 (three) years to customs and customs procedures when real goods export and import match information, material that individual organizations provide.

The case of expiry of 03 (three) years, if no changes in the information, documents and issued the notification text results, General Department of customs consider renewal notice text results determined in advance by the Organization's proposal, individuals are required.

4. in case of detected message text defined results not yet fit, General Director of the Customs Bureau issued a revised text, add or replace accordingly.

5. Written notice terminate the predetermined result effect in case the provisions of the law as a basis for issuing the notice previously defined results change. Time of termination effective as of the date specified by the law as a base issued announcing the results determined before changes take effect.

6. Written notice pre-determined results have no effect applied in the case of goods or the actual profile import, export of other goods or records suggest.

Article 7. Apply the priority measures in the tax administration for export and import goods.

1. The taxpayer meets the following criteria be applied priority measures in the tax administration procedures: a) Not being tax agencies, customs handling of fraud, tax evasion, smuggling, illegal transport of goods across the border during 2 consecutive years and earlier from the date of the General Department of customs received the text of the proposed tax is recognized as a priority business;

b) make payment of export shipments, imported through the Bank;

c) implementing e-customs procedures with customs, electronic tax procedures with tax authorities;

d) Not being the State administration competent handling of accounting law violations during 2 consecutive years earlier;

DD) meet the level of exports, imports or investment scale every year by the Ministry of finance regulations.

2. The taxpayer meets the criteria specified in paragraph 1 of this article and the General Department of customs are recognized as priority businesses apply the priority measure is completed before tax, check the following.

3. The business priorities of countries signed the mutual recognition agreement on business priorities with Vietnam applied priority measures under the agreement signed.

4. Suspension, suspension of the application of the priority measures: a) the enterprise has been recognized as a priority business is temporarily suspended application of the priority measures in case of violation of 01 (a) of the criteria specified in point a, b, c and d of Paragraph 1 of this article.

b) suspended businesses apply for priority measures in the following cases:-the expiry of temporary suspension measures of priority specified in point a of this paragraph that business didn't fix the violation;

-Businesses have suggested text does not implement priority measures have been recognized;

-Expiry is recognized as a priority business without writing the proposal.

5. The time limit, the authority recognizes, renewal, suspension, suspension, corporate management priority: a) the time limit for applying priority measures for the first 3 years;

b) grace period is from 3 years to 5 years;

c) the time limit for temporary suspension of priority measures is from 2 months to 6 months;

d) General Director of the Customs Bureau decisions recognized, renewal, suspension, suspension, corporate management priorities.

Article 8. Change, additional tax registration information 1. When there is a change, additional information in the registration records of the tax already paid, the taxpayer must inform the tax authorities of direct management (recorded on the certificate of tax registration, business registration certificate or certificate of registration) within 10 (ten) working days from the date of change, additional information.

With respect to the taxpayer has been granted tax registration but have not reported information on the taxpayer's account opened in the Bank of Commerce, credit institutions with tax authorities before the decree to this effect is to announce the additions, the time limit at the latest on December 31, 2013.

Taxpayers in the process of production, business quarterly, when there is a change, addition of accounts at commercial banks, credit institutions must inform the tax authorities in the enterprise income tax is provisionally calculated quarterly.

2. in case of change of the headquarters of the taxpayers leads to change of the tax authority in the direct management, other central cities, taxpayers have a responsibility to file the outstanding tax amount is enough; the complete proposal of the sum overpaid tax (excluding personal income tax), tax not deducted value most in an complete the prescribed tax (or tax authority proposal to confirm the amount of value added tax not deducted ceases to do the base moved the tax authorities continue to monitor new management) before changing the headquarters and not tax with tax authorities , except the time of changing the headquarters coincides with the time of year the tax according to the provisions of the law. For personal income tax, taxpayers have the case surplus was offset with tax at the tax authorities moved to.

3. in case the information in the certificate of registration of tax changes, tax authorities directly managed recovery of tax registration certificate was issued and the certificate of registration of the new tax for taxpayers.

4. where the implementation of tax registration according to the order, the procedure of a door under the provisions of the law on business registration, then make changes, additions to tax registration according to the order procedure.

Article 9. Tax records 1. Tax records including the tax according to the template specified by the Ministry of finance and the relevant documents as a base to taxpayers the tax return, tax calculation.

2. The tax return must have the following major contents: a) the name, the tax code;

b) tax period or time incurred obligations;

c) information about the taxpayer's name, address, tax code;

d) information on the base for the calculation of the tax payable;

DD) signature of the taxpayer or legal representative of the taxpayer;

The case of the taxpayer tax declaration through the tax agent shall in addition to the information prescribed in points a, b, c, d, e, the tax return contains the following: name, address, tax code of transaction tax agents; dealer contract; employee tax agents; employee tax agent signature.

3. the electronic tax declaration made under the provisions of the law on electronic customs, electronic tax procedure.

Article 10. Additional declaration tax records 1. Additional declaration tax records include: a) the tax return and other related documents tax records of the additional declaration, tune;

b) A supplemental explanation, adjusted.

2. The time limit for the filing of additional tax records declaration made under the provisions of article 34 of the tax administration Act and item 2 article 5 of this Decree.

Article 11. Value added tax 1. Value added tax (except tax for goods exports, imports) regulations are as follows: a) Testimony by month, except the opening quarter, each time resulting in tax and securities;

b) as you apply to the taxpayer meets the conditions of sales of goods and services of years ago adjacent from 20 billion back down: – where the taxpayer started a new business and production activities, the value added tax is made by month. After 12 months, enough business from the next calendar year pursuant to the level of sales of goods and services last year to implement value added tax by month or by quarter;

-The statement you are stable over a period of 3 calendar year, the first quarterly statement cycle is done on this Decree from stable to have effect until the end of 2016;

-The taxpayer in the tax area as you would like to make a tax return under, then send a notice to the tax agency said. The tax returns by month or by quarter was stable the whole calendar year.

c) Stubs each times arise adopt for goods or services by the taxpayer business building, installation, transactional sales without the establishment of subsidiaries in other provincial local with main headquarters (hereafter referred to as the foreign business Department); the tax case arose multiple times in a month, taxpayers may register with the tax agency to implement value added tax by month.

2. tax records value: a) profile, value added tax, including:-value added tax;

-Lists of bills of sale of goods or services;

-Lists of goods, purchase of services;

-Other documents related to tax.

b) tax records value each time they arise is the value added tax return for each times arise.

Article 12. Corporate income tax 1. Corporate income tax regulations as follows: a temporary quarter);

b) Opened as the times incurred for business income tax from property transfer activities, other business activities according to the provisions of the law on enterprise income tax;

c) according to you for business units;

d) in settlement or mining tax to share time, split, merge, merging, transformation, dissolution, termination of activities.

2. Profile of enterprise income tax: a tax declaration) business income according to provisional quarter is business income tax is provisional upon you;


b) profile of enterprise income tax from property transfer is business income tax on transfer of property and the related documents;

c) profile of enterprise income tax according to you is the corporate income tax according to you;

d) Declaration of enterprise income tax includes:-the Declaration enterprise income tax;

-Financial statements in financial reports or to share time, split, merge, merging, transformation, dissolution, termination of activity;

-Other documents related to a tax settlement.

DD) profile of enterprise income tax according to each times arise is the corporate income tax.

Article 13. Special consumption tax of 1. Special consumption tax, apply for goods or services subject to special consumption taxes (except special consumption tax for goods imported); for goods purchased for export but domestic consumption was then opened as the times arise.

2. The records of special consumption tax include: a) the profile of special consumption tax, include:-special consumption tax,;

-Lists of bills of sale of goods or services subject to special consumption tax;

-Lists of special consumption tax deductible (if any).

b) records a special consumption tax as the times incurred for goods purchased for export but are consumed in the country is the special consumption tax.

Article 14. Tax for goods exports, imports of 1. Tax for goods export and import regulation in this include: value added tax, consumption tax, export tax, import tax, environmental tax.

2. The tax for goods exports, imports made by times arise.

The case of the goods for export and import customs declarations are registered to export, import several times according to the provisions of the law on customs, tax, tax calculation done by real time export, import at the time of customs clearance of export goods import.

3. For goods exports, imports subject to not subject to export tax, import tax, special consumption tax, value added tax, environmental tax or tax exempt, review tax free export, import or tax incentives, special According to tariff quotas, but then there was a change in the object are not taxable or tax-exempt purposes, consider the tax exemption, tax incentives, special incentives, according to the tariff quota, then the taxpayer must comply the regulations on the management of the State under the provisions of the law when there is a change; make informed the customs authority where did customs shipments in order to make customs declarations-registration new matching changing.

Goods imported to create fixed property of the preferential investment projects have been imported tax incentives by sector, geographical areas of investment under the provisions of the relevant legislation but then transfer to other subjects which the assignee continues in project implementation , the field is endowed, then continue to enjoy tax incentives under the provisions of the law and the assignee, the assignee is not declaring the import tax.

4. the tax declaration for the export and import of goods is customs records.

5. The additional tax and additional tax records for goods exports, imports made under the provisions of the Ministry of finance.

Article 15. The resource tax (except for crude oil, natural gas) 1. The resource tax provisions as follows: a) statement, apply to the Organization, the individual resource extraction, except for cases specified in point b of this Paragraph, tax cases and determine the tax according to the equity method;

b) Opened as the times arise for the acquisition tax resources instead of the harness; Organization of sale of natural resources arrested, confiscated in taxable object resources; in the case, arise more than once for the purchase of resources, the taxpayer may choose to change a tax return by month;

c-settlement) in or to the time of termination of resource extraction operations, conversion of forms of business ownership, business reorganization, termination of business activities.

2. tax records resources: a) the resource tax records by month or each time they arise is the resource tax and resource procurement statement;

b) Declaration tax resources is the resource tax declarations and other relevant documents.

Article 16. Environmental protection tax 1. Environmental protection tax regulations as follows: a) the environmental protection tax for goods imported under tax for environmental protection (except gasoline, oil, oily fat imports of petroleum trading company clue) tax records made under the provisions of article 15 of this Decree;

b) according to the environmental protection tax, taxable goods for environmental protection (or kind of packaging to pre-packaged goods that the buyer is not used to pack products) sold, exchanged, internal consumption, gifts,.

2. tax records of environmental protection: a) for goods (except gasoline, oil, oily fat imports of petroleum trading company clue) made under the provisions of paragraph 4 article 14 of this Protocol;

b) for goods produced (or kind of packaging to pre-packaged goods that the buyer is not used to pack products) sold, exchanged, internal consumption, gifts and the company petrol petroleum trading clues tax records on environmental protection as environmental protection tax. Petroleum trading company clue done for tax gasoline export volume, local sale where value added tax declaration.

Article 17. Personal income tax 1. Personal income tax includes: Opening statement by month, by year, quarter, and each times arise.

2. The case of the personal income tax by month, by quarter, by year, and each time they arise done under the provisions of the law of personal income tax.

Tax records is the personal income tax and other related documents.

3. Opening of personal income tax made under the provisions of the law of personal income tax.

a) tax declaration for the Organization, individuals pay income is tax declarations and other relevant documents;

b) Declaration for individual tax is tax declarations and other relevant documents of the individual.

4. The Ministry of finance to specific guidance about tax records, tax declaration prescribed in this article.

Article 18. Article 1 subject tax. Article subject tax as follows: a) binge once tax when new taxpayers out of business activities slow down for the last day of the month to start business activities. The case of new taxpayers established base business but not yet done business activity tax to article subjects within a period of thirty days from the date of certificate of business registration and tax registration or on the registration certificate of the enterprise;

b) annual binge tax in the event of a change in the tax rate to pay binge.

2. tax records binge is the tax return.

Article 19. Taxes, revenues in the State budget of the land 1. The revenues from the land regulations are as follows: a) Testimony by the year to apply for:-non-agricultural land use Tax;

-Agricultural land use Tax;

-Land rental, rental of water organizations, land rent, rent personal water in the form of annual pay.

b) Opened as the times arise adopt with regard to:-land use Money;

-Land rental, rental of water organizations, land rent, rent personal water in the form of paying once for the entire period.

2. tax records, the revenues in the State budget on the land: a) the land use tax records non-agricultural land use tax is non-agricultural, General Declaration non-agricultural land use tax and the relevant documents specified by law;

b) profile of agricultural land use tax is the tax on agricultural land uses;

c) Declaration of land rent, rent water consists of:-a land lease, rent water;

-The papers relating to the State for land rental, rent water as prescribed by law;

-Documents, proof in an free perks, reduce land rents, hire of water (if any);

-Documents, papers related to the compensation, assistance under the provisions of the law (if any).

d) land use money Declaration include:-Declaration of land use money;

-The papers related to the State, allowing the transfer of land use land use forms as prescribed by law;

-Documents, proof in an not filed or are exempt, reduce land rents, hire of water (if any);

-Documents, papers related to the compensation, assistance under the provisions of the law (if any).

Article 20. Testimony of fees, other revenues in the State budget of 1. Testimony of fees, other revenues in the State budget stipulates as follows: a) statement, apply for other types of fees unless otherwise specified in point b of this Paragraph;

b) Opened as the times arise adopt for stamp fees;

c) in settlement or settlement to the time of termination of activities for the cases specified in point a of this Paragraph;

d) customs fees follow the regulations of the Ministry of finance.

2. Declaration of fees, other revenues in the State budget specified in paragraph 1 of this article is the Declaration or declarations of fees payment of fees, revenues in the State budget and other related documents.


Article 21. Value added tax, corporate income tax (or personal income tax) of the Organization, foreign individuals doing business in Vietnam or have income in Vietnam (hereinafter called the contractor); related tax records apply tax agreement and other international agreements.

1. The tax return of a foreign contractor value added tax according to the direct method on value, the corporate income tax according to the rate of% calculated on revenue (or personal income tax): a) tax for foreign bidders are foreign organizations:-value added tax corporate income tax, as the times arise. Tax case arose multiple times in a month, taxpayers may register with the tax agency to move to tax by month, or by you;

-Tax Declaration at the end of the contract the contractor.

b) tax for foreign bidders are foreign individuals: value added tax according to the provisions of this Article, the personal income tax according to the provisions of article 17 of this Decree.

c) profile of foreign contractor tax-tax records include: + foreign contractor tax;

+ Snapshot of the contract the contractor, subcontractors and contract summaries contract by South Vietnamese tax-related statements (the first tax return of the contract the contractor).

-Tax Declaration include: + tax declaration foreign contractors;

+ Lists contractors, subcontractors participated in the contract of the contractor;

+ Lists tax documents;

+ A liquidation of the contract (if any).

2. related tax records to apply tax agreement and other international agreements the taxpayer for export, import, production, supply, business services in an income not taxable, tax-exempt, tax relief under the (provisions of the international treaties to which Vietnam is a member, the testimony , filing not taxable, tax-exempt, tax relief under the international treaties with tax records.

The Ministry of Finance regulates the procedure applicable to the case is not subject to tax, tax, tax relief under the international treaties. The relevant State agencies are responsible for confirming, the scope of goods and services in an non-taxable, tax-exempt, tax relief under the international treaties to which his agency has concluded.

Article 22. The resource tax, enterprise income tax for mining activities, sale and export of crude oil (including condensate), natural gas (including gas, coal gas); value added tax, corporate income tax and tax resources for hydropower production activities as follows: 1. For the extraction, sale and export of crude oil, natural gas) tax for mining operations and export sales of crude oil, natural gas is as follows:-resource tax , the enterprise income tax for crude oil follow each sale appearances;

-Tax resources for natural gas made by month;

-Corporate income tax for natural gas, follow or follow you;

-Mining resource tax, enterprise income tax for crude oil, natural gas by the end of the year or, termination of contract oil and gas extraction.

b) tax records:-records resource tax, enterprise income tax for crude oil, natural gas is the provisional tax return;

-Declaration of resource tax, enterprise income tax for crude oil, natural gas is the resource tax declarations, income tax declarations and other statements and documents related to tax.

c) Ministry of finance regulations the tax, tax for mining activities, sale and export of crude oil, natural gas line with transaction, payment of crude oil, natural gas export sale.

2. for hydropower production activities: a), value added tax: hydro-electric production facilities make value added tax declaration at the headquarters of local primary and value added tax on local Treasury where there are hydroelectric factory (where the turbine , hydroelectric dams and the material basis of hydro power plants). The case of hydro power plant is located on in central cities, the value added tax due to hydroelectric facilities, the provincial budget submission follow the corresponding percentage value of the plant located in the provinces, the central cities;

b), corporate income tax: the company's independent accounting Hydro has the production base of hydropower-dependent accounting in the province, the central city in different geographical areas where hydroelectric companies headquartered, the enterprise income tax is calculated in the filing is headquartered and where there are hydroelectric production dependent upon accounting provisions of the law on enterprise income tax; the production base of hydropower-dependent accounting the Corporation electricity Department of the Vietnam electricity Corporation or the parent company Vietnam electricity (EVN) (including hydroelectric companies dependent accounting and the hydro power plants) in the province of the central cities, other than the main headquarters of EVN, the General Electric Company, the enterprise income tax is calculated in the filing is headquartered and where the hydropower production dependent accounting under the provisions of the corporate income tax law. Case of hydroelectric factory (where the turbine, hydroelectric dams and the material basis of hydro power plant) is located on in central cities, the corporate income tax incurred by hydro power plants filed the budget the central cities, made according to the ratio of the value of investment the plant located in the province, central cities respectively;

c) Stubs, tax resources: hydropower production facilities make stubs, tax local resources where registration tax declaration. The case of the tax resources of hydro-electric production facilities are divided for different localities, the hydropower production tax filing resources for local tax authority where registration tax declaration (or the headquarters) and stars send tax resources for local tax offices where tax revenue enjoyed resources , tax resources for implementation of the budget of the city, directly on the basis of an area of Lake hydroelectric power; funds clearance compensation, resettlement of migrants; number of households to move the resettlement and compensation of the damage value in the Lake;

d) identifying sources of value added tax, corporate income tax and tax on resources specified in points a, b, c of this paragraph apply to the factory started production from the Decree 106/2010/ND-CP dated 28 October 2010 of the Government in effect executed. The Ministry of finance instructed the tax return, tax filing suit hydropower production activities.

Article 23. The tax return for the tax case as tax stock method.

1. According to the tax year applying for regular business activities of households and business, personal business tax according to the equity method.

2. Individuals, households and business tax according to the equity method must enumerate, value added tax, special consumption tax, tax resources, environmental protection tax, personal income tax. The case of individuals, households and business tax according to the equity method in revenue have an not value added tax according to the provisions of the law on value added tax and income not yet to the level of personal income tax to be paid under the provisions of the personal income tax law is not value added tax , personal income tax.

Tax authorities made public a list of households and business, personal business in an not filed under equity method and publicizing tax household business, personal business tax according to the equity method in full, promptly on the electronic information page of the tax industry.

The Ministry of Finance regulates the publicized tax households, individuals submit the State budget prescribed for this.

Article 24. The time limit for filing the tax return 1. The time limit for filing tax returns made under the provisions of articles 32, 33 and taxation Management Law 10 article 1 of law amendments and supplements to some articles of the law on tax administration.

2. The time limit for filing the tax return for stamp fees is when the taxpayer registration of ownership, the right to use the property with State administration authorities.

3. The time limit for filing the tax return for the land lease filed once for all time, slow land use money for 30 days from the date of the decision, the land lease 4. The time limit for filing a tax return, the revenues in the State budget on the land: a) for opening the first case: the deadline is 30 days from the date incurred obligations with the State budget for each specific revenues under the provisions of the law On obligations incurred, with the State budget implementation in accordance with the law;

b) where additional mining: the case of arise of factors alter the taxpayers or the tax amount to be paid, the taxpayer must have additional stubs within 30 (thirty) days from the date of change;

c) where the aggregate tax declaration non-agricultural land use, tax filing deadline is March 31 of the next calendar year tax year.

5. The time limit for filing the tax return for the export and import of goods made in accordance with the customs legislation.

Article 25. Tax return filing location 1. Taxpayers filing tax returns, Declaration of fees and other revenues in the State budget at the tax agency to manage directly, except for cases specified in paragraphs 2, 3, 4 and 5 of this Article.


2. place the tax return filing non-agricultural land uses; the profile of agricultural land use tax; stamp fee Declaration; profile value added tax for foreign exchange business activities and tax records according to the equity method are filed at the local tax Bureau where the taxes.

3. place tax filing resources for resource extraction activities, corporate income tax for the property transfer operations in which the taxpayer has a head office in the same province, central cities with where the basis of resource extraction activities, transfer of real estate is in the direct tax authorities (tax office or Tax Bureau) where resource exploitation activities, where the transfer of the property. The case of the taxpayer have headquarters in the city, this centrally but resource extraction activities, transfer of real property in the province, central cities are filing a tax return at the tax authorities (tax office or tax) where resource extraction activities , transfer of real estate.

Private location tax filing resources for crude oil extraction, natural gas taken under the guidance of the Ministry of finance.

4. place filing special consumption tax for taxpayers has the production base of the goods subject to special consumption tax in the central cities, other than the main headquarters is home to the production facilities of the goods subject to special consumption tax.

5. tax filing location for goods exports, imports at the Customs office where the customs declaration registration. Tax filing case for import and export goods by electronic methods prescribed by the Ministry of finance.

6. in case of filing a tax return in sequence, one-gate procedures, the tax return filing locations follow the order procedure.

Article 26. The location and form of tax 1. Taxpayers filing tax money made, money slowly filed, fines to the State budget: a) through a credit organization according to the provisions of the law on credit institutions and service organizations under the provisions of the law;

b) In the State Treasury;

c) In tax administration;

d) through the organization is tax administration tax mandate.

2. the tax authorities collect accounts in credit institutions as defined by the law on credit institutions to focus the tax revenues, the money slowly filed, fines and other revenues of the taxpayer (hereinafter the "budgetary revenues), except where the taxpayer filed directly in the State Treasury. The end of the working day, slow money, tax filing, penalties of taxpayers in the professional currency accounts in credit institutions as defined by the law on credit institutions have to submit the transfer budget.

The Ministry of finance specifies the tax payer money slowly filed, fines and other revenue of the State budget on State budget; the opening of the professional currency account of the tax authority in the credit organization according to the provisions of the law on credit institutions, cash accounting taxes of taxpayers and the tax remittance, money slowly filed, fines already paid into the State budget.

3. Credit institutions in accordance with the law on credit institutions and service organizations under the provisions of the law, the State Treasury, tax administration, organization is tax administration mandate tax (hereinafter referred to as the Agency held tax money) is responsible for arranging the venue , the media, public officials, employees collect money secured tax advantages for taxpayers, tax payer money slowly filed timely fines on the State budget.

4. The Agency held upon tax money, money slowly filed, fines or deduct tax money is granted to taxpayers from tax money.

5. where the tax in cash in the remote areas, Islands, regions, walking difficulties, the deadline for tax filing slow money, money transfer, fines to the State budget by the Finance Ministry regulations.

6. where the Agency held currency lodging taxes, slow money, fines of taxpayers but not transfer the money collected in the State budget under the rules they must slow payer filed since time expired transfer money into the State budget before tax amount that was transferred to the State budget.

Article 27. Payment of tax, money slowly filed, fines by the tax authorities.

Order of payment of tax, money slowly filed, fines made under the provisions of Paragraph 1, Point 12 article 1 of law amendments and supplements to some articles of the law on tax administration. In case the payment order has multiple account incurred time different then follow the sequence of time generated revenues, account would arise before the previous payment.

The Ministry of finance specifies the order of payment of tax, money slowly filed, fines in this article.

Article 28. Determine the tax date.

1. for the payment by cash, bank transfer to the Agency, the Organization collect money tax: tax paid On is on the Agency, held a tax charge on the confirmation certificate from the taxpayers already paid tax.

2. for tax forms through electronic trading forms: tax filing is the date the taxpayer made the transaction quoted his account in the Bank to pay tax and the Bank's billing system to serve taxpayers (CoreBanking) confirm the transaction tax was successful.

Article 29. Handle taxes, slow money filed and the fine overpaid.

1. Taxes, fees and fines for delay are considered overpaid when: a) the taxpayer have tax amount, slow money filed, fines already paid is greater than the amount of tax, money slowly filed, fines payable for each type of taxes within ten years from the date of submission of the money in the State budget; except in the case prescribed in clause 2 Article 111 of law tax management;

b) taxpayers are tax refundable amount under the provisions of the law on value added tax, consumption tax, export tax, import tax, environmental tax, personal income tax.

2. Taxpayers have a right to ask the tax administration to resolve the tax amount, the money slowly filed out, the fine overpaid in the following ways: a) tax amount, minus the money slowly filed and the fine overpaid tax amounts, the money slowly filed, fines owed;

b) deducted from the amount of tax to be paid by the next tax filing time, except in cases specified in point b of Paragraph 1 of this article;

c) refunded tax amount, clearing cum money slowly filed and the fine overpaid if taxpayers owe taxes, slow money filed, fine of other taxes or tax refund money slowly filed and the fine overpaid when the taxpayer does not owe tax on the money, the money slowly filed out, fine.

3. The taxpayer has died, disappeared, lost the capacity for civil acts are direct taxes Administration manages to resolve the tax amount, the money slowly filed out, the fine overpaid under the provisions of the civil code and item 2 of this Article.

4. The Ministry of Finance regulates the procedure of clearing, the clearing of slow money, tax filing and fines stated in paragraph 2 of this Article.

5. The organization to pay the wages, salary income is personal income tax authorized individuals have a responsibility to compensate surplus, underpaid tax deduction, also payable, payable to individuals when the tax overpaid. The Ministry of finance specifies the implementation of this paragraph.

Article 30. Tax in time to resolve the complaint, claims 1. During the appeal, the petitioner of the taxpayers about the tax due to the tax administration computer or assign, taxpayers still pay enough tax money and money slowly filed, fines (if any) prescribed, unless the competent State authorities decided to temporarily suspend implementation of tax decision the decision defines the tax administration's tax.

2. in case of tax already paid is greater than the number of tax determined as a result of complaints by the competent bodies or the verdict, the decision of the Court, then the taxpayers are compensated on the tax of the next period of slow money, taxes filed, fines or tax refund money slowly filed the fine overpaid, and the interest charged on the surplus.

a) interest computer time is calculated from the date the taxpayer paid to the tax administration on the decision to refund tax money;

b interest rate to charge interest rates) is the basic interest rate by the State Bank announced and in effect at the time of the tax authority decision to the tax refund.

Article 31. Tax filing extension 1. The case was renewed: the renewal and payment are reviewed on the basis of the proposal of the taxpayer under one of the following cases: a) Suffered physical damage, impair directly to production, due to business disaster, fire, sudden accident;

Physical damage is the loss of property of taxpayers money, such as machinery, equipment, vehicles, supplies, merchandise, factory, Office, money, valuable papers such as money.

b) Must stop working due to relocate production facilities, business at the request of the State Agency has the authority to affect the results of production, business;

c) have not been paid the basic construction investment was recorded in the estimation of State budget;

d) inability to pay taxes due in the case of raw material, materials imported to produce goods for export have a longer production and reserves on 275; the case of the other special difficulty.

2. The amount of the tax, the money slowly filed, fines are renewed: a) for cases specified in point a of Paragraph 1 of this article is the amount of slow money, tax filing, taxpayers owed fines as of the time of a natural disaster, fire, accidents, but must not exceed the value of the damaged material excluding compensation by individuals , the organization responsible for payment under the provisions of the law;


b) for cases specified in point b of Paragraph 1 of this article is the amount of slow money, tax filing, the fines owed until the taxpayer begins to stop production and business activities but does not exceed the cost of implementation and relocation damages due to relocate production facilities business cause;

c) for cases specified in point c of Paragraph 1 of this article is the amount of tax, money slowly filed, fines owed to the time of renewal proposal. The tax amount, the money slowly filed, fines are the maximum extension does not exceed the amount of capital outstanding State budget;

d) for cases specified in point d of Paragraph 1 of this article is the amount of tax owed, the money slowly filed, fines incurred by the taxpayer other special difficulty.

3. The time to renew the tax: a tax grace period) for no more than 2 (two) years from the date of expiry of tax payment for cases stipulated in art. 1 of this article;

b) tax grace period must not exceed 1 year from the date of expiry of tax payment for cases stipulated in points b, c, d Paragraph 1 of this article.

4. The authority to renew the tax: a) heads direct management tax taxpayers pursuant to tax filing extension profile to decide the amount of the tax was renewed filed tax grace period, for specified at points a, b, c Paragraph 1 of this article.

b) heads of customs agencies to decide the amount of the tax was renewed filed tax grace period, for specified at points a, b, c paragraph 1 and in the case of imports of raw materials, materials imported to produce goods for export have the reserves, production cycle is longer than the 275 days specified in point d of Paragraph 1 of this article;

c) tax filing extension for cases of special difficulty must ensure does not adjust the estimate of the State budget revenue has been the Congress decided, in that:-the Government decided to extend tax filing for the case to support the market, the difficulty for production and business;

-The Prime Minister decided to extend the tax for each case special difficulty according to the recommendation of the Minister of finance.

5. Decides to renew the tax be posted publicly on the information page of electronic tax administration.

Article 32. Debt relief tax money, slow tỉền filed, fines 1. The case was slow money, tax debt relief filed, fines: a) enterprises were declared bankrupt made payments under the provisions of the bankruptcy law that is no longer the property to pay the taxes, the money slowly filed, fine;

b) individuals are presumed dead, missing, lost the capacity for civil acts that no longer have assets to pay taxes, slow money filed, fine;

c) tax debt, slow money filed, no fines in the cases referred to in points a, b Paragraph 1 of this article, meet the following conditions:-slow money, tax debts, filed, fines were too 10 years from the date of expiry of tax;

-The tax administration has applied all coercive measures to enforce the decision of the tax administration as defined but not enough income tax money, money slowly filed out, fine.

2. The case of debt referred to in paragraph 1 of this Article when considering the original debt shall also be cleared funds slowly filed by the original debt.

3. scope of slow money, tax filing, the fines are cleared the debt erased taxes include taxes, slow money filed, fine and other receivables in the State budget due to the tax administration revenue management under the provisions of the law.

The debt relief money for private land use and land lease is done according to the law of the land and the writing guidelines for implementing the law of the land.

4. Report the amount of tax, money slowly filed, fines were cleared every year a) Chairman of the provincial people's Committee, the central cities of the tax amount, the sum of money slowly filed, fines were cleared every year according to the jurisdiction rules in paragraph 22 article 1 of law amendments and supplements to some articles of the tax administration Law sent the Ministry of finance when the report Ministry of finance budget settlement State of the province or city;

b) Minister of finance the tax amount, the sum of money slowly filed, fines are cleared annually according to the jurisdiction rules in paragraph 22 article 1 of law amendments and supplements to some articles of the tax administration Law;

c) the Minister of Finance reported the Government tax amount, slow money filed, fines were cleared every year as defined in the point a, b of this Clause to the Government the National Assembly approves State budget settlement.

5. The Ministry of finance to specific guidance about profile, sequence, procedure, tax debt relief settlement money slowly filed out, fine.

Article 33. A fixed amount of tax 1. The taxpayer gets the tax authorities determine the amount of tax to be paid in the following cases: a) not registered according to the provisions of article 22 Tax Law tax management;

b) Not filing a tax return within ten days from the date of expiry of filing a tax return or on expiry of the tax return filing extension as specified;

c) additional tax records at the request of the tax authority or have additional tax records but not full, honest, accurate tax bases to determine tax;

d) do not produce accounting documents, invoices, vouchers and other documents relevant to the determination of the tax base elements when the expiry of tax inspection, tax inspection at the headquarters of the taxpayer;

DD) test case tax, tax inspectors, has proven base taxpayers incorrect accounting regulations, data on the accounting books are incomplete, inaccurate, honesty leads to non-identifying the right factors calculated tax base;

e) fugitive signs or distribute the property to not make tax obligations;

g) Was tax filing for tax administration but does not calculate tax.

2. for a number of industries, business activities through inspection, inspectors found bookkeeping, invoices, vouchers or incomplete declaration, improper tax count with the fact the tax agency determined value rate, the rate charged on the income revenue under the provisions of the law.

3. The taxpayer gets the customs tax designation for export goods, imported in the following cases: a) tax based on material not legal to tax, tax calculation; do not declare or incomplete declaration, exactly the content related to determine tax obligations;

b) refuse or delay, extend beyond the prescribed time limit on the provision of the relevant documents required by Customs to determine the tax; not prove or too prescribed time limit without explanation are the contents relevant to the determination of tax obligation prescribed by law; the Executive decided not to test, the Inspector of customs.

c) Customs have enough basis to prove the declared customs value of taxpayers are not true to the actual transaction value;

d) Who does not calculate tax tax;

DD) other cases by the customs or other authorities discovered the Declaration, tax is not true to the rule of law;

General Director of the Bureau of customs; Director of the Customs Bureau, city; Bureau Chief of Bureau of customs authority assigns the tax stipulated in this clause.

Article 34. Assign each of the factors relevant to the determination of the amount of tax the taxpayer being assign to each factor relevant to determining the amount of tax to be paid in the following cases: 1. Through tax records, tax authorities have evidence that the taxpayer has not properly or have not enough stubs to the elements as a basis for determining the tax , asked the taxpayer additional stubs but no additional taxpayers at the request of the tax authority.

2. Check accounting books, invoices, documents relating to the determination of tax, the tax administration can prove taxpayers incorrect accounting, dishonest elements related to the determination of the amount of tax payable.

3. price accounting of goods, service is not true to the actual price paid reduce tax revenue or purchase price accounting of goods, raw materials for manufacturing service business, not according to the actual price paid match the market increases the costs, increase value added tax deductible , reduce tax obligations.

4. Taxpayers do not explain or do not prove to be accurate, the integrity of the content involves determining the number, type, origin, the value of the tax code, tax rate or tax exemption amount, discount, reimbursement of export and import goods.

5. The taxpayer filing a tax return but did not identify the elements as a basis for determining the tax base or has identified the elements as a basis for determining the tax base but does not calculate tax.

Article 35. The fixed base tax tax administration tax designation for the cases specified in articles 34 and 35 of this Decree, based on one of the following information: 1. The database of the tax agency collected from: a) tax, tax records filed by the States before tax time;

b) information about economic transactions between taxpayers with the Organization, the individual concerned;

c) information of the State Management Agency provided;

d other information) by the tax agency collected.

2. The information on: a) business taxpayers the same items, trades, along the local scale. The local case no information about items, occupations, the scale of business of the taxpayer, the retrieved information about items, occupations, the scale of other local taxpayers;

b) tax by an average of a number of business establishments in the same profession, the same items locally. The local case has no information about a number of business establishments in the same profession, the same items of the taxpayers, the average tax of some business establishments, industries, other local items.

3. documents, test results, Inspector.


Article 36. Prior agreement on methods of determining tax calculation (APA) 1. The object to apply the APA taxpayers is active organization of production, commodities trading, service is the tax payers of the corporate income tax law and implementation of tax according to the method prescribed in paragraph 1 article 11 of law on enterprise income tax (so enterprise income tax payable during the tax period is calculated by multiplying taxable income with tax) There are business transactions, goods, and services with related parties.

2. The APA is applied to determine the obligation of the enterprise income tax in the period of the tax business for trading links. APA agreement consists of the following basic content: a) the name, address of the affiliate parties participate in the APA;

b) description link transactions in the scope of the APA;

c) method determines the tax rates, how to determine, calculate the data on prices, the rate of gross profit and lucrative rates as a basis for determining the value of the tax-related transactions link in an application of the APA;

d) key assumptions can cause critical impact, the impact on the process of implementation of the APA (including content analysis, forecasts);

DD) the provisions on responsibility, obligation of the taxpayer;

e) regulations on the liability, obligations of the tax authorities (including the rules of procedure of the bilateral agreement between the relevant tax authority when needed);

g) rules of force applied;

h) The provisions on the implementation of tax obligations related to the APA undertaking;

I) appendices (if any).

3. The General Department of Taxation receives proposed the signing of APA, Exchange, negotiate with the taxpayer or the tax authorities abroad are concerned; the Organization oversees implementation of the APA.

4. Ministry of finance specifies the application of APA in tax management, approval and delivery of Tax Administration signed the APA.

5. The APA has signed to take effect in time to a maximum of 5 years and may be renewed not more than 5 years. Time of start effect not before taxpayers apply for application of the APA.

6. The APA may be stopped or terminated negotiations in force at any time before the expiration of the official request of the taxpayer or the tax authorities.

The case for objective reasons cannot continue to make the APA or the need to adjust, supplement the APA has signed, or signed new APA, taxpayers have proposed text termination made or additional information, document, or set of records according to the content of the provisions in Paragraph 2 of this Article to terminate or modify additional, the APA has signed, or signed by the APA.

When APA stopped negotiating or termination of validity before the deadline stipulated in paragraph 5 of this Article, the information, the data provided by the taxpayer will not be tax authorities use as evidence or documents to serve the purpose of inspection, the inspector or designated tax of the taxpayer.

Article 37. Tax deadlines for tax or tax authority for tax designation 1. Tax agencies tax case or assign tax, tax deadlines are deadlines indicated on the notice of tax authorities, in particular the following: a) for non-agricultural land use tax; agricultural land use tax; land use money; land lease, rent water; stamp fee, is tax deadlines the deadline indicated on the tax notice (or pay) of tax authorities;

b) for cases pay tax according to the equity method, the tax deadlines prescribed by the Ministry of finance;

c) for the case of the fixed tax by tax authority taxpayers slowly filing a tax return, tax filing deadline is 10 (ten) days from the date the tax authorities issued the decision fixing the tax;

d) for the case of the fixed tax according to the tax agency report on tax inspection, tax inspection, the tax deadline is 10 (ten) days from the date the tax authorities issued the decision fixing the tax, unless the fixed tax amount from 500,000,000 (five hundred million) Bronze over the tax period a maximum of 30 (thirty) days from the date the tax authority decision to assign tax.

Article 38. Conditions apply for tax deadlines for raw materials imported to produce goods for export.

1. The taxpayer applied the time limit on 275 tax prescribed in clause 11 article 1 of law amendments and supplements to some articles of the law on tax administration if it meets the following conditions: a) the taxpayer has a production base for export goods on the territory of Vietnam;

b) taxpayers have active export/import in time for at least two consecutive years as of the date of registration of customs declarations for the shipment of raw materials, materials imported to produce goods for export;

During the 2 (two) years ago, from the date of registration of customs declarations for the shipment of raw materials imported for the production of export goods, taxpayers are not dealt with regarding smuggling, illegal transport of goods across the border; not be processed on the behavior of tax evasion, commercial fraud;

c) taxpayers don't owe overdue taxes, slow money filed, fines for goods exports, imports at the time of registration of the customs declaration;

d) taxpayers not be competent State bodies sanctioning administrative violations in the field of accounting in 2 consecutive years from the date of registration of customs declarations and earlier;

DD) taxpayers making payment of goods imported to produce goods for export through the Bank.

2. in case of not directly imported, taxpayers must have the trust contract to import, the import outsourced business must meet all the rules in points b, c, d, e Clause 1 of this article.

The case of the parent company, subsidiaries import, supply of goods imported for the subsidiary, other member companies to produce goods for export, they must meet the conditions specified in points b, c, d, e Clause 1 of this article.

Article 39. The gradual tax debt filing 1. Taxpayers in the case of coercive enforcement of the decision of the tax administration, but not likely fully tax debt in a single stroke be submitted gradually to tax debt within a period must not exceed 12 months from the start date of the term coercive enforcement of tax administration decisions if there are guarantees of credit institutions in accordance with the law on the amount debt tax proposal filed slowly and committed to progress gradually, money debt tax filing slowly filed into the State budget.

The taxpayer must make the commitment to debt amount evenly filed taxes gradually by month.

Private goods, imported in addition to the above conditions, taxpayers must pay enough tax amount of the shipment are making customs clearance before or free or must have guarantees of credit institutions.

2. The liability of the taxpayer was submitting tax money debt gradually.

a) during the time of the filing of the tax debt, money gradually taxpayers still have to submit the money slowly filed under 0.05% rate on the tax amount on the date filed;

Taxpayers are responsible for submitting tax amount, enough money slowly filed has committed.

c) where the taxpayer violate the commitment to progress gradually, tax filing slow money filed, have the responsibility to guarantee organizations filed instead of taxpayers, including tax money debt, money slowly filed under 0.05% rate on the date of filing and slow money filed under level of 0.07% on the amount calculated on the day slowly filed since the time of breach of commitment to progress gradually filed tax debt.

3. Jurisdiction filed taxes gradually: a) heads the direct management of tax taxpayers resolve tax debt gradually filed the proposal of taxpayers;

b) heads of customs bodies to solve gradually filed the proposal to tax money owed for goods export, import of the taxpayer.

4. Ministry of finance specific instructions about procedures, records and procedures to resolve tax arrears regulations make submissions in this article.

Article 40. Complete tax filing obligations in case of exit 1. People exit Vietnam to settle abroad, Vietnam people settled abroad, foreigners before exit from Vietnam to fulfill the obligation to pay tax.

2. The taxpayer stipulates in paragraph 1 of this article must be certified by the tax administration on the complete tax obligations before exiting. The tax administration has the responsibility to confirm completion of tax obligations in writing when the taxpayer has requested.

3. Immigration Agency has the responsibility to stop the exit of individuals when there is notice in writing or electronic information from tax administration about the expected exit of tax obligations in accordance with the law before.

Article 41. Liability of tax administration in resolving tax refund profile 1. Tax administration made tax refund in advance, following tests under the provisions of tax legislation, except in the case specified in clause 2 of this Thing.

2. in case an inspection before refund tax: a tax) according to the provisions of international treaties to which Vietnam is a Member;

b) taxpayers first reimbursement proposal, except to suggest personal income tax refund. The case of taxpayers have complete tax records sent first tax administration but not be prescribed tax refund, tax refund proposal next remains determined to complete the first tax proposal;

c) taxpayers tax refund proposal within a period of 2 years, since the time dealt on the behavior of tax evasion, tax fraud;


The case of the taxpayer have several times suggested the tax refund within a period of 2 years, if in the first tax refund proposal since the time dealt on the behavior of tax evasion, tax fraud, tax authorities complete tax records of taxpayers have no behavioral aberration leads to lack of tax amount payable or increase tax refundable amount specified in Clause 33 article 1 of law amendments and supplements to some articles of the law on tax administration, or the behavior of tax evasion, tax fraud the provisions of article 108 of law and tax management 34 article 1 of law amendments and supplements to some articles of the law on tax administration, then the next reimbursement proposal complete records of the tax, the taxpayer is not in an inspection before reimbursement. The times discovered cases suggest the next tax refund, taxpayers have false behavior for complete tax records, tax evasion behavior, cheating on taxes prescribed in clause 33, paragraph 34 article 1 of law amendments and supplements to some articles of the law on tax administration, tax administration Act 108 records suggest the tax refund still subject to inspection before refund after tax according to the time 2 years, since the time dealt on the behavior of tax evasion, tax fraud.

d) cargo services in the complete record of tax the taxpayer did not make payment transactions through the Bank prescribed except complete profile value added tax;

DD) business merger, merger, splitting, dissolution, bankruptcy, changed ownership, termination of activity; delivery, sale, lease, rental of State enterprises;

e) expiry under the notice in writing of the tax administration but not taxpayers, tax refund or additions have the explanation, but not additional tax has proved to be true. This provision does not apply to the portion of goods and services eligible for tax refund procedures and regulations;

g) taxpayers owed bank payment voucher at the time of submission of the proposal the customs tax refund;

h) goods imported under licence, imported goods must ensure the regulation of State management, food safety and hygiene, quality control of goods;

I) goods imported in an have to check before, after tax according to the provisions of the Ministry of finance.

3. The time limit for settling a tax refund) records the time limit for settling the tax refund records made under the provisions of points 2, 4 Account 18 article 1 of law amendments and supplements to some articles of the law on tax administration applied for the records suggest that tax refund, except in cases specified in point b of this Paragraph;

In this case, for the record in an earlier tax refund-tax refund, the following checks, the period of time from the date the tax agency issued the notice recommended, supplements on tax administration to receive the text explanation, addition of taxpayers do not count in the time limit for settling the tax refund record.

b) the time limit for settling the tax refund records prescribed in clause 13 article 1 of law amendments and supplements to some articles of the law on tax administration applied for the record suggest that surplus had completed the confirmation of overpaid tax authorities concluded the amount of surplus; records suggest that the tax refund, the money slowly filed out, the fine overpaid for merchandise exports, imports;

The head of the tax authority the decision of the tax refund. The case of the settlement profile tax refund due to the fault of the tax administration shall in addition to the amount of tax to be done according to the rules, taxpayers also paid interest on the tax refund being slow and slow tax refund time; the interest rate to calculate the interest to follow the provisions in points a, b, item 2 article 30 of this Decree. Paid interest sources are retrieved from the tax refund Fund under the Ministry of finance.

4. The time limit for the following tax refund checks for the record before the tax refund, the following checks are performed as specified in point 3 Article 18, Paragraph 1 of law amendments and supplements to some articles of the law on tax administration: a) tax authorities perform the following tax refund check within 1 year from the date of the decision of tax refund for the following cases :-base business Declaration two adjacent consecutive losses before tax refund decision or loss amounts in excess of equity in adjacent before reimbursement decision. The number of the hole is determined by the profile of enterprise income tax; case report on the conclusion of the inspection, the inspection agency authorized State management then the number of the hole is determined by the inspection, test conclusions;

-Business establishments be reimbursement from property trading activities; business and commercial services. The base case production of synthetic trades do not separate the tax number is from real estate operations, commercial, service shall apply the following test done within a period of 1 (one) year from the date of the decision of tax refund for the entire operations of the business;

-Base business changing Headquarters from two times within twelve months from the date of the decision prior to reimbursement;

-Base business had the extraordinary change between tax revenue and tax number is completed during the period of twelve months from the date of the decision prior to reimbursement.

b) for cases not subject to the provisions in point a of this Paragraph, the following tax refund check be done according to the principles of risk management within 10 (ten) years from the date of the decision of the tax refund.

Article 42. Determine the number of tax exempt, rising 1. Taxpayers themselves determine the amount of tax exemption, exemption, reduction in the tax records or records free of tax reduction, exemption, submitted to the tax authority, except in the case specified in clause 2 of this Thing.

2. the tax authority to determine and the decision or notification of tax exemption in the following cases: a) Long, reduce special consumption tax, resource tax, personal income tax for taxpayers suffering from natural disaster, fire, accidents do not have the ability to pay tax according to the provisions of the law; tax free non-agricultural land uses, agricultural land use tax, land lease, rent water, stamp fees to the taxpayer under the provisions of the law. The Ministry of finance specifies the exemption, the tax reduction provisions at this point;

Free case, reducing the amount of land use, the tax authorities based on the record evidence attached to long, reducing the amount of land use and the related text to determine the amount to be waived, reduced land use, land-use amount payable. The tax agency issued the decision free of tax reduction, which clearly defines the amount of land use are long, falling on land using paid announcements of tax authorities.

b) tax exemption for household business, personal business tax according to the equity method in accordance with the tax legislation;

c) tax-exempt resources for natural forest products due to residential locality of forests are allowed to exploit the provisions of the tax law resources;

d) in the case of an exemption, remission of the import duties under the provisions of tax legislation the export, import or according to the provisions of international treaties to which Vietnam is a Member;

DD) other circumstances as stipulated by tax legislation.

43 things. The responsibility and authority of the tax administration in the construction and management of the information system of the taxpayer 1. The tax administration is responsible for construction of the system of information on taxpayers: a) the construction of the system of target information, the database needs to collect from taxpayers, from the tax administration, from third parties and from competent authorities in foreign countries; standardized forms to collect information, unified form with organizations and individuals to provide information or collect information according to the format of the Organization, providing information and personal information provided to the competent authorities in foreign countries under the international treaties to which Vietnam is a Member;

b) building, the development of technical infrastructure, communication equipment to meet the requirements to collect, process, store, transmit, exploit, use control information in tax administration.

2. the tax administration is responsible for managing the information system on taxpayers as follows: a) mechanism using information on taxpayers to tax management service;

b) to build the mechanism to provide information for the State Management Agency serve state management requirements, the mechanism to provide information to the competent authorities in foreign countries under the international treaties to which Vietnam is a Member;

c) managing the database and ensuring the maintenance of the system about the taxpayers.

Article 44. Responsible for providing the information of State authorities responsible for State agencies provide information on taxpayers for tax administration as follows: 1. the certification body of business registration, licensing agencies established and functioning, the Agency granted investment preference certificates and investment certificates have the responsibility to provide information about the internal content business registration certificate, license and certification activities of investment incentives and investment certificate or a certificate of change of registration contents business, decided the merger, Division, separation, dissolution, bankruptcy of the taxpayers within 7 (seven) working days from the date of certificate of business registration, licensing and certification activities, investment incentives and investment certificate or a certificate of change of business registration, the decision to merge, split, splitting, dissolution, bankruptcy and other information as required by the tax administration.

2. The State Treasury is responsible for providing information to the tax administration on the amount of tax already paid, completed by taxpayers.

3. the management authority of the State of the House, the land has a responsibility to provide information about the status change of land use, owners of organizations, households, individuals related to tax management periodically monthly or upon request of the tax authority.


4. The police have the responsibility to provide exchange of information about struggling economic crime prevention; information about individual exit, entry, stay, temporarily absent; information on activities of hotels, motels, and pensions; information about registration, transportation management as proposed by the tax administration.

5. inspection bodies to provide information related to the observance of tax legislation the subject inspectors who filed taxes as proposed by the tax administration.

6. State administration on trade is responsible for providing information on the policy for the management of activities of the international sale of goods, including export, import, re-export, import export temporary re-entering, transshipped, mandate and activities outsourced export/import the agent, buying, selling, processing and transiting goods of Vietnam and foreign countries, other information required by the tax administration.

7. the Bank has the responsibility to coordinate with the Finance Ministry building and the implementation of mechanisms to provide information about taxpayers, tax guarantee organizations for tax administration.

8. The other State Agency is responsible, in coordination with the tax administration building and make the provision of information on taxpayers for tax administration.

9. State administration of communications infrastructure are responsible for disclosure and provision of information related to the area have sufficient communications infrastructure to make transactions through electronic means with the tax administration.

Article 45. Responsible for providing the information of the organisation or individual concerned 1. Credit institutions as defined by the law on credit institutions have the responsibility to provide the information required by the tax administration: a) profile, transaction information through the bank account of the taxpayer; information on the guarantee amount for the taxpayer of the Bank at the request of the tax authority;

b) records, documents, billing account number, a copy of ledger account payment details, a copy of the document from the international payments, the domestic payment vouchers, payment of trade through the border of banking organizations, individuals at the request of the tax authority;

c) other information service for collecting information processing, checking, tax inspectors of the tax administration at the request of the tax authority.

2. Business entity tax procedures services, accounting services, independent audit firms are responsible for providing the information required by the tax administration.

3. The organizations and individuals who are business partners or customers of the taxpayer is responsible for providing information relating to taxpayers at the request of the tax authority.

4. the Vietnam Chamber of Commerce and industry has a responsibility to provide information related to the certification of origin of goods exports of Vietnam; information on registration and protection of intellectual property rights, technology transfer in Vietnam and abroad at the request of the tax authority.

5. The organization, individuals are responsible for providing the information required by the tax administration.

6. The information provided, exchanged between the tax administration and the organisations and individuals who made written or electronic data. Individual organizations when providing information for the tax administration not inform taxpayers know the law, except where otherwise stated.

Article 46. Collect information outside the country in tax management 1. Tax administration organizations collecting information abroad to serve tax management, including: a) determines the origin, the value of the transaction, standards, level of food commodities;

b) determine the legality of the transaction documents related to tax calculation;

c) verify the violation of legislation on Customs and tax legislation;

d) verify the other information related to the taxpayer.

2. information collected abroad from the following sources: a) From the tax administration, the other management bodies of State and territory offered under the agreement supports the Exchange and provision of information between countries;

b) From the relevant international organizations to provide under the international treaties to which Vietnam is a Member;

c) From the manufacturer of the goods, the person who exports, imports provided by the tax administration proposal made under the international treaties to which Vietnam is a Member;

d) From organizations, individuals providing information services abroad under international law that Vietnam signed or joined.

3. The information specified in points a, b and c of Paragraph 2 of this Article have the confirmation of the offer in accordance with the law of the State in is one of the fixed tax base and handle the violated law in tax management.

4. Ministry of finance specific guidelines the overseas information gathering provisions in this article.

Article 47. Public information about the taxpayers in tax administration are public information in violation of tax legislation by the taxpayer in the following cases: 1. appropriating tax funds, tax evasion, trading illegal bills, lost receipts, breaking the law on taxes and then fled the business headquarters , abetting tax evasion behavior, not the tax payer time after the tax administration has applied measures to sanction coercive debt collection, tax.

2. The violations of tax legislation by the taxpayer affects tax rights and obligations of the Organization, the other individual.

3. Do not perform the requirements of the tax administration in accordance with the law, such as the refusal to provide information, documents for tax administration; the Executive decided not to test, the Inspector and the other requirements of the tax administration in accordance with the law.

4. Prevention, prevent tax officials, customs officer on duty.

5. Other information publicly available in accordance with the law.

Article 48. Tax, tax, transactions with tax administration through electronic means 1. The taxpayer was in business organization has the infrastructure of information technology must pay tax, tax, transactions with tax administration through electronic means in accordance with the legislation on electronic transactions.

When making electronic transactions with tax administration, the taxpayer is entitled to choose the equipment and the electronic transaction services unit provides legal services.

2. the tax administration has the responsibility to construct, implement information technology systems that meet the tax payment, transaction by electronic methods.

Article 49. The case of the tax inspection at the headquarters of the taxpayer 1. Check for cases stipulated in points c, d paragraph 3 to article 77 of the law on tax administration.

2. check for cases through analysis, reviews the tax legislation observance of the taxpayer determined the signs violated the law.

3. The previous test cases, reimbursement and check after completing the prescribed tax.

4. check for the case to be selected according to the plan, by the heads of the tax level on management decisions on the basis of applying for tax risk management.

For the test case specified in clause 2 4 of this due to the tax agency heads decided but not more than once a year.

Article 50. Check the following through on taxation at the headquarters of the taxpayer.

1. The following test case Customs about tax: a) check for cases specified in point d of paragraph 3 to article 77 of the law on tax administration;

b) test when signs of violation of tax legislation;

c) test plan for assessing compliance with the law by taxpayers;

d) checked by specialized due Customs Heads of the level on the decision on the basis of the analysis, evaluation of risk management on customs.

2. the General Director of the Bureau of customs; Director of the Customs Bureau, city; Bureau Chief following Customs inspection Bureau decided to examine at the headquarters tax taxpayers and perform the duties and powers under the provisions of article 80 of the tax administration Law.

3. The time limit for check after the customs tax on taxpayers at Headquarters for cases specified in point c of Paragraph 1 of this article no more than 15 business days; test cases for specified at points a, b, d paragraph 1 this test time limit not exceeding 5 working days from the date of publication the decision to test. Where necessary, the test decision be extended once, grace period not exceeding the time limits stipulated in this clause.

4. in case the taxpayer does not accept the decision to check or too time limit without explanation, provided records of documents at the request of the inspection, the customs tax assessments and decisions prescribed sanctions.

Article 51. Appeal rights, the denunciation of the taxpayer, individual organizations 1. The taxpayer, organizations, individuals have the right to complain to the tax authority or competent State agencies about the review of administrative decisions, administrative acts of tax administration, tax management when there is evidence that the decision or act contrary to law , violated the rights, legitimate interests.

2. the administrative decision is the decision of the tax authority or competent person in tax administration are applied once for one or several specific audience about a particular issue in the tax management activities. Administrative decisions of the tax administration include: a) the fixed tax decisions; tax notice;

b) decide to tax exemption and reduction of tax;

c) reimbursement decisions; decided not to collect taxes;

d) decision sanctioning administrative violations for violations of tax legislation;

DD) decided to comply to tax administrative decisions;

e) administrative decisions in other tax prescribed by law.

3. administrative acts is the action or failure to act when performing management duties of the tax administration's tax, tax management, who was charged in tax management.


4. Citizens have the right to denounce the violations of tax legislation by the taxpayer, the tax administration, tax management or organization, the other individual under the provisions of the law.

Article 52. Authority to resolve complaints, accusations of tax administration the grade 1. Genus Tax Bureau Chief, Director of the Bureau of Customs has the authority to resolve complaints against administrative decisions, administrative acts of himself, of his responsibility to direct management.

2. the Director of the tax Bureau, Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the anti-smuggling Bureau of investigation authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;

b) complaints which the Bureau Chief of the tax Bureau, Director of the Bureau of customs, Bureau Chief of Bureau checked after customs clearance, Captain of the anti-smuggling control open but still complain.

3. General Director of taxation, General Director of the Bureau of Customs has the authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;

b) resolve complaints that the tax Bureau Chief, Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the anti-smuggling Bureau of investigation had to settle for the first but still complain.

4. The Minister of Finance has the authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;

b) resolve complaints that the General Director of the tax Bureau, General Director of the Bureau of Customs has addressed first but still complain.

5. Jurisdiction to resolve accusations made under the provisions of the law regarding the accusations.

Article 53. The responsibility and authority of the tax administration in resolving complaints, accusations of tax 1. The tax agency to receive complaints, accusations of tax must be reviewed, resolved within the time limit prescribed by the law on complaints and denunciation.

2. the tax administration received complaints about tax have the right to request the complainant to provide the records, documents relating to the complaint; If the complainant refused to provide records, the document shall have the right to refuse to consider complaint resolution.

3. the tax administration must refund taxes, slow money filed incorrect income penalty amount, and paid interest according to the interest rate prescribed in clause 2 article 30 of this Decree, calculated on the amount of taxes, penalties, turnovers right of taxpayers, third party within 15 (fifteen) days from the date of the decision to settle the complaint, report or from the date of the decision to handle the Agency's authority.

4. where the tax determined in decision complaint resolution is higher than the payable tax amount determined in administrative decisions were complaining then taxpayers must pay the full tax amount owed within 10 (ten) days from the date of the decision to settle the complaint.

Chapter III the TERMS OF IMPLEMENTATION of Article 54. Effective enforcement of this Decree has effect from 15th September 2013 and replacing Decree No. 88/2007/ND-CP dated May 25, 2007 and no. 106/2010/ND-CP dated 28 October 2010 of the Government detailing the implementation of a number of articles of the law on tax administration.

Article 55. Debt relief tax, penalties do not have the ability to revoke arises before 1 July 2007.

1. cases are deleted tax debt, the fines prescribed in paragraph 3 article 2 of the law amending and supplementing some articles of the law on tax administration, including: a) individual households owed taxes, fines incurred before 1 July 2007 in trouble, do not pay the tax amount owed , has ceased trading;

b) State enterprise has decided to dissolve the competent agency owed taxes, fines incurred before 1 July 2007;

c) State enterprises have made privatization under the Decree No. 44/1998/ND-CP dated 29 June 1998, no. 64/2002/ND-CP dated 19 June 2002, no. 190/2004/ND-CP dated 16 November 2004 from the Government and be issued a certificate of business registration of establishment of new legal , owed taxes, fines incurred before 1 July 2007, that the tax amount, this fine not yet competent State agencies handled the State capital reduction when determining the value of shares or business when transformed into joint-stock companies;

d) making State enterprises, sold under the Decree No. 103/1999/ND-CP dated 10 September 1999, no. 80/2005/ND-CP of September 22, 2005 by the Government and was granted the certificate of business registration, tax money owed, the fines incurred before 1 July 2007, that tax money This fine, don't count on business to deliver value, sale.

The Ministry of finance instructed the debt relief conditions specific taxes, fines stipulated in this clause.

2. Deleting the tax debt for the cases specified in paragraph 1 of this article shall at the same time be deleted fine slow debt filed, slow money's original debt tax filing to be deleted.

3. The specific provisions financial records, procedures, sequences, tax debt relief settlement fines with respect to the case prescribed in clause 1 of this article.

4. tax debt relief authority made in accordance with Article 22, Paragraph 1 of law amendments and supplements to some articles of the law on tax administration.

Article 56. Implementation 1. The Ministry of Finance shall guide the implementation of this Decree.

2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.

 





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