Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006;

Pursuant to the law the State budget No 1/2002/QH11 on 16/12/2002;

Pursuant to the law, Ordinance, Decree about taxes, fees and other revenues in the State budget;

Pursuant to Decree No. 88/2007/ND-CP dated 25/5/2007 detailing the Government's implementation of some articles of the law on tax administration;

Pursuant to Decree No. 106/2010/ND-CP dated 28/10/2010 of the Government revising, supplementing a number of articles of Decree No. 88/2007/ND-CP dated 25 May 2007 from the Government detailing the implementation of a number of articles of the law on tax administration and Decree No. 100/2008/ND-CP on 08 September 2008 of the Government detailing some of the income tax act individuals;

Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance, the Ministry of finance instructed as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular applies to the management of taxes under the provisions of tax legislation; the fees, the fees in the State budget according to the provisions of the law on fees and charges; other revenues in the State budget by the tax authorities managed the domestic currency (hereinafter referred to as tax).

Article 2. Application object 1. Taxpayers include: a) organizations, households, individuals pay taxes, fees, charges or other revenues in the State budget in accordance with the law;

b) Organization was tasked with collecting fees in the State budget;

c) business organizations do service tax procedures;

d) Organization, personal tax deductions, including: d. 1) Organization, the individual is party to a contract with Vietnam held, foreign individuals doing business in Vietnam or have income in Vietnam that organization, foreign individuals made the submission of VAT according to the direct method, the submission rate% tax charged on sales;

d.2) Organization, personal tax deductible when paid for income in an income personal income tax;

2. The tax authorities including: General Tax Bureau, Tax Bureau and Tax Bureau;

3. tax servants;

4. State bodies, institutions and individuals related to the implementation of tax legislation.

Article 3. Content management tax guidance in this circular includes 1. Tax, tax calculation;

2. Assign tax;      

3. Pay taxes;

4. tax credentials;

5. The responsibility to fulfill the obligation to pay tax;

6. The procedure of tax exemption and tax reduction; debt elimination of tax money, fine;

7. reimbursement procedures, offset taxes;

8. Check the tax, the tax inspector;

9. Complaints, accusations, claims related to the implementation of tax law.

Article 4. The scope and content of tax management are not included in this circular 1. The regulations on the management of tax for goods export and import; tax management for mining operations, crude oil exports.

2. tax management content on registration taxes, coercive enforcement of the decision of the tax administration, handling of tax law violations.

3. The content of electronic transactions in the tax field.

Article 5. The text dealing with the tax authorities 1. The text dealing with the tax authorities included the document attached to the tax records, dispatch, and other documents from the application by the taxpayer, the organization is authorized to tax collectors and institutions and individuals submitted to the tax authorities. For the text, the record is filed with the tax authorities as a rule then the taxpayers filed 7.

2. The text dealing with the tax authorities to be drafted, signed, issued properly authorized; Protocol text, signatures, seals on documents must follow the provisions of the law of clerical work.

3. The text dealing with the tax authorities is made through electronic transactions must comply with the provisions of legislation on electronic transactions.

4. The language used in the tax records are Vietnamese. Documents in foreign languages must be translated into Vietnamese. Taxpayers signature, stamp on a room and be responsible before the law for the content translation. Case documents in a foreign language has a total length of more than 20 pages of A4 paper, the taxpayers have text explanations and suggest just translate the contents, terms related to determine tax obligations.

For the record the notification in an exemption from tax under the double taxation avoidance agreement, then depending on the nature of each type of contract and the requests of the tax authorities (if any), the taxpayer need to translate the content of the contract, such as: the name of the contract, the terms of the contract, the duration of the contract or the actual time of foreign contractors professional presence in Vietnam (if any), responsibility, commitment of each party; the rules on privacy and ownership of the product (if available), the object of the contract authority, the content is relevant to determining the tax obligations and other similar content (if any); at the same time send a copy of the contract attached to the confirmation of the taxpayer.

The consular legalization for the papers, the document issued by the competent foreign authorities grant compulsory only in the case of specific instructions in article 14, article 18, article 37, article 47 of this circular.

5. in case of the detection of the text dealing with the tax authorities do not meet the aforesaid requirements then the tax authorities require the transaction in writing to fix errors and submit a replacement.

6. when the tax authorities receive a replacement or a room full of content relevant to determine tax obligations is considered the time of receiving the transaction text.

Article 6. Dealing with the tax authorities 1. Legal representative of the taxpayer directly or delegated to his Deputy to sign supply replaced on the texts, records dealing with the tax authorities in the areas of assigned responsibility. The delivery of signed change must be specified in writing and stored in the business.

2. The authorization in dealing with the tax authorities-the legal representative of the taxpayer can authorize officers under a signed authorized texts, records dealing with the tax authorities.

-Individual taxpayers can authorize other individuals, institutions (except tax agents made under paragraph 3 of this article) be his behalf made dealing with the tax authorities must have written authorisation by the civil code.

-An authoritative text to specified time limit, the scope of the authorization. The authoritative text is posted the same text, tax body of records of transactions for the first authorization period.

3. in case the taxpayer signed a contract of service tax procedures with business service organizations do the procedure on taxation (hereinafter referred to as the tax agent), the legal representative of the tax agent signature, stamp on the legal representative of the taxpayer on the text , records dealing with the tax authorities. On the tax return must record the full name and the number of the certificate of practice of tax agency employees. The text, record the transaction tax agents made only in the scope of work authorized tax procedures stated in the service agreement signed tax procedures.

At the latest 5 days before the first execution of the work procedure of tax stated in the contract, the taxpayer must be notified in writing to the tax authorities about the use of the service tax procedures and submit a snapshot of service contract procedure on taxation of taxpayers.

The rights and responsibilities of tax agents follow the text instructions of Ministry of finance regarding the registration of practice and practice management services for tax procedures, the Organization of the contest, grant, revoke the certificate of practice of service tax procedures.

The case of the tax authorities notice those issues related to the text, the tax agent due to the record made under the authorization of the taxpayer, the tax authorities to notify the tax agent, tax agents are responsible to notify the taxpayer.

Article 7. Tax receipt sent to the tax authorities 1. Case records are filed directly at the tax authorities, the tax officials received and stamped receipt record, record the time record, noting the number of documents in the record and log the message text of the tax authorities.

2. where the records are sent via mail, write stamp tax receipt and log the message text of the tax authorities.

3. where the records are filed through the electronic trading, receiving, inspecting, accepting tax records by the tax authorities performed through the system of electronic data processing.

4. in case of need for additional records, tax authorities have to notify the taxpayer or tax agent (if any) in the receipt for the direct receipt of case; within three working days from the date of receiving the profile for receipt by mail or through electronic transactions.

Article 8. Calculation of the time limit to make the tax administration procedures 1. The case of the time limit is calculated by "on" then calculated according to calendar days, including the day of rest prescribed.

2. where the time limit is calculated by "working day" shall count as days of State administrative bodies excluding holidays.

3. where the time limit is a specific date, the start date calculated expiry is the next day of that particular day.

4. where the last day of the time limit to solve administrative procedures to coincide with the holidays under the rules, the last day of the time limit is calculated is the next day of the day of rest.

5. tax filing date for the calculation of the time limit to solve administrative work is tax on tax authorities receive a valid profile, full papers, the text properly according to the rules.

Chapter II, article 9 TAX TAX. General provisions on the tax return, tax calculation 1. The principle of charging tax, a tax) the taxpayer must calculate the amount of tax the State budget, except in the case of the fixed tax agencies tax or tax under the provisions of article 37 and article 38 of the law on tax administration.

b) taxpayers must be accurate, truthful, full of content in the tax return with the tax authorities according to the template specified by the Ministry of finance and the submission of the documents, the document specified in the tax records.


c) for taxes, according to testimony, quarter, or year, if in the tax-calculation period not incurred tax obligations or taxpayers are in an enjoy incentives, tax exemptions, the taxpayers must still filing a tax return for the tax authorities in accordance with the prescribed time limit, except in the case of terminated activities tax obligation and the suspension of business case in accordance in point e this paragraph 1.

d) for taxes, according to the Declaration or according to you, the first tax period is calculated from the start of operations taxation obligations incurred up to the last day of the month or quarter, the last tax period is calculated from the first day of the month or quarter to the end of operations taxation obligations arise. Tax period of enterprise income tax year or the resource tax is calculated according to the calendar year or the fiscal year of the taxpayer. Tax period in of other taxes is the calendar year.

e) taxpayers in the intervals of business and tax obligation does not arise then not filing their tax time suspended operations.

Before the suspended business, the taxpayer must be notified in writing to send tax authorities directly managed at the latest five (5) days before the suspension of trading. Message content includes:-name, head office address, tax code;

-Duration of suspension of business, start date and end date duration of suspension;

-The reason for suspension of business;

-Name, Surname, signature of the legal representative of the enterprise, representatives of business, individual groups of owners of business households.

Expiry of suspension of business, the taxpayer must make tax declaration according to regulation. The case of taxpayers out of business before the deadline according to the announced suspension of business, they must be announced in writing to submit to tax authorities manage directly and make tax filing as specified.

2. tax profiles tax records including the tax return and related documents as a base to the taxpayer of the tax calculation, tax return with the tax authorities.

Taxpayers must use the correct tax return form and the template Appendix to the tax return because the Finance Ministry Regulation, not more, format changes, remove or change the location of any norm in the tax return. For some tax papers that the Ministry of Finance issued the form then follow the provisions of the relevant laws.

3. The time limit for filing a tax return) the time limit for filing a tax return, the latest was on Monday of the following month, incurring a tax obligation.

b) the time limit for filing the tax return you the slowest is the third day of the next quarter you tax obligations arise.

c) the time limit for filing an annual tax return is at the latest the third day of the first month of the calendar year or fiscal year.

d) time limit for filing a tax return for each tax obligation arises once the slowest is the tenth day from the date the tax obligations arise.

e) the time limit for filing tax year is ninety days at the latest from the date of the end of the calendar year or fiscal year.

g) the time limit for filing tax for active termination, termination of contract, conversion forms of business ownership or corporate reorganization is the slowest day forty five, since the circumstances that arise.

h) time limit for filing the tax return, other income related to the use of land under the one-gate mechanism then follow the time limit stipulated in the guidance documents about interdisciplinary one-gate mechanism.

4. The extension of a tax filing) taxpayer cannot afford tax return filing due date due to natural disasters, fires, accidents, was the head of the tax agency direct management to extend tax filing.

b) grace period not to exceed thirty days from the date of expiry to filing the tax return for the tax filing, tax return, tax year, provisional quarterly tax return, under each tax obligations arise; sixty days from the date of expiry to filing the tax return for the tax declaration submission.

c) taxpayers must submit to the tax authority where the received text tax records suggest his tax return deadline before the tax deadline, which stated the reason suggested renewed confirmation of the people's Committee of the communes, wards, town or Township Police Ward, the town where the case was renewed tax filing.

d) within a period of five working days from the date of receiving the written proposal to extend tax filing, tax authorities must respond in writing to the taxpayer about accepting or not accepting the renewal of tax filing; If tax authorities no text answered then regarded as suggested by the taxpayer to be accepted.

5. additional Declaration tax records a) after the expiration of the tax return filing as taxpayers discovered tax records were filed with the tax authorities have flaws, confusion affect tax shall be additional tax records. Additional tax records are 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 at the headquarters of the taxpayer.

b) additional Declaration Form:-A the award of additional stubs, adjust model No. 01/KHBS attached herewith;

-To declare their States tax supplement adjustments were added, (this Declaration is to establish A process to award additional stubs, adjust model No. 01/KHBS);

-Accompanying document explanatory figures in a justified additional stubs, adjust the corresponding documents in the tax records of each particular part of this circular.

c) where the taxpayer additional mining tax profile increases the amount of tax payable or to reduce the amount of the duty, based on the additional declaration, adjust the amount of tax filing taxpayers increase or remitted the amount of duty, at the same time determine the number of fines for delay filed based on the amount of the tax or the amount of the tax has been filed on a slow number, filed and the level of fines under the provisions of article 106 of the tax administration Act, article 12 of Decree 98/2007/ND-CP.

The case of taxpayers not identified or identified incorrectly the amount fined slowly filed the tax agency to determine the amount of a fine slow filed and notify the taxpayer to perform.

Example 1: A company in August/2011 making additional statements, adjustment of VAT declaration, 1/2011 increase of VAT to be paid 100 million, then company A filed tax amount increased by 100 million, at the same time determine the number of fines for delay filed under regulations to submit to the State budget.

A company profile filed with the tax authorities:-explain the additional declaration, tune the 01/KHBS increase of VAT to be paid 100 million of VAT in January 2011;

-VAT declaration, 1/2011 adjusted increase tax 100 million;

-Accompanying documents explaining the additional declaration in metric, adjust (if available).

Example 2: company B in August/2011 making additional statements, adjustment of tax-settlement Declaration of 2010 tax increases to pay the 100 million, this case company B filed tax amount increased by 100 million, at the same time determine the number of fines for delay filed based on the amount of tax remitted on a slow number, filed and the sanctions prescribed for filing the State budget.

B company records filed with the tax authorities:-explain the additional declaration, tune the 01/KHBS tax increases to pay 100 million of VAT tax settlement period in 2010;

-Tax-settlement Declaration 2010 adjusted tax amount increase of 2010 is 100 million;

-Accompanying document explanatory figures in A justified additional declaration, tune (if available).

 d) where the taxpayer filing the supplementary declaration, tune to reduce the amount of tax payable of the additional declaration, tune, the tax reduction is compensated to the tax of the next, or reimbursement procedures.

Example 1: company C in August/2011 making additional statements, adjustment of VAT declaration in January 2011 to reduce the VAT number must submit 100 million then company C reduction of VAT to be paid by March 1, 2011 on the VAT declaration of August 2011 tax reduction, 100 million are declared on the target-regulate VAT reduction of the period before the VAT declarations of September on 08/2011 (may file additional declaration, tune) or complete file already overpaid VAT number.

C company profile submitted to the tax authorities:-A the award of additional stubs, adjust the 01/KHBS reduces the number of VAT to be paid 100 million of VAT in January 2011;

-VAT declaration, 1/2011 adjusted decrease of VAT to be paid 100 million;

-Accompanying document explanatory figures in A justified additional declaration, tune (if available).

Example 2: company D in August/2011 making the additional declaration, to resumes testimony SCT, 1/2011 reduced the number of SCT to submit 100 million, then the taxpayer determines the amount of surplus in January 2011, are compensated on SCT number to be paid by the next tax period or tax refund procedures.

D company profile submitted to the tax authorities:-A the award of additional stubs, adjust the 01/KHBS reduces number of SCT to submit 100 million of the States declare SCT, 1/2011;

-SCT declarations, 1/2011 adjusted decrease of SCT to submit 100 million;

-Accompanying document explanatory figures in A justified additional declaration, tune (if available).

e) The additional declaration of VAT adjustments in some specific cases are as follows:


Case 1: the taxpayer making the additional declaration, tune to just reduce the number of VAT was deductible (not incurred tax number) then the taxpayers do not have to file tax supplement after the additional declaration, tune; No slow tax filing penalties. Non-deductible VAT number of the additional declaration, tune, the taxpayer Declaration on target-regulate VAT increase of the period before the VAT declarations on the establishment of the additional declaration, tune.

Example 1: company E in August/2011 making additional statements, adjustment of VAT declaration, 1/2011 reduced the number of VAT was deductible from 200 million to 100 million VND (reduction of VAT was deducted 100 million), the taxpayers do not pay VAT number 100 million and not computer slow fine lodging , that reduction of VAT not deductible of 1/2011 on VAT declaration of August 2011, may file additional declaration, tune (Declaration on the adjustment of the target-regulate the increase of VAT of the States).

Company profile E submitted to the tax authorities:-A the award of additional stubs, adjust the 01/KHBS reduce VAT number was 100 million deduction of the VAT in January 2011;

-VAT declaration, 1/2011 adjusted decrease of VAT was deducted 100 million;

-Accompanying document explanatory figures in A justified additional declaration, tune (if available).

Case 2: taxpayers file the supplementary declaration, tune to just reduce the number of VAT was deductible, VAT number still be deducted were taxpayers stop deductible, established the application for refund of VAT and tax authorities had decided to refund VAT taxpayers, based on the additional Declaration records , adjust the amount of tax paid is at the same time determine the number of fines for delay filed based on the amount of tax remitted, on slow number filed (penalty calculation period calculated from the filing delay on tax authorities have decided to tax refund on corporate tax return completion) according to the provisions of article 106 of the tax administration Law.

Example 2: Company F on March/2011 proposed stop deducting VAT number accumulatively Sonic 3 consecutive months (from January 2011 to March 2011) is 500 million to prepare complete VAT and tax agencies have decided to refund VAT is 500 million. August/2011 company F file additional declaration, tune of VAT declaration, 1/2011 reduced the number of VAT was deductible switch States is 200 million the company F must file back tax amount was 200 million fine and slow tax filing under the provisions of article 106 of the tax administration Law.

F company profile submitted to the tax authorities:-A the award of additional stubs, adjust the 01/KHBS reduces the number of VAT deduction left switch States is 200 million of the VAT adjustments in 1/2011;

-VAT declaration, 1/2011 adjusted decrease of VAT was deductible switch States is 200 million;

-Accompanying document explanatory figures in A justified additional declaration, tune (if available).

Case 3: taxpayers file the supplementary declaration, tune to reduce the number of VAT was deductible, at the same time increase the number of tax, the tax adjustment for increases, taxpayers filed tax increase at the same time determine the number of fines for delay filed based on the amount of tax remitted on a slow number, filed and the level of sanctions under the rules; for VAT number be deductible be adjust lose taxpayers not filing tax supplement after the additional declaration, tune, not penalized VAT money slow submission. The number of VAT was not deductible, the taxpayers adjusted to the target-regulate VAT increase of the period before the VAT declarations on the establishment of the additional declaration, tune.

Example 3: Company G in August/2011 making additional statements, adjustment of VAT declaration, 1/2011 reduced the number of VAT was deducted 200 million transferred later, at the same time give rise to VAT number must submit 100 million increase (of VAT declarations in January 2011 VAT number have not yet been deducted switch States after 200 million now adjust the lowering of VAT not deductible is 300 million, leading to the Declaration of VAT in January 2011 arising of tax is 100 million), then for the tax increase of 100 million, the taxpayer must pay tax, the penalty count filed slowly; for VAT number 200 million are not deductible on your tax declaration of August 2011 to may file additional Declaration (Declaration on the adjustment of the target-regulate the increase of VAT of the States).

G company profile submitted to the tax authorities:-to adjust the increase of VAT to be paid by March 1, 2011 is 100 million: at the time of the discovery of discrepancies, G company made additional declaration, tune to 100 million tax and penalty filed slowly. Record additional declaration, submitted to the tax bodies adjust include: + A add-on tournament, tune the 01/KHBS of the VAT adjustments in 1/2011;

+ VAT declaration, 1/2011 adjusted increase of VAT to be paid 100 million;

+ Accompanying documents explaining the numbers in A justified additional declaration, tune (if available).

-With regard to the adjustment reduces the number of deductible VAT in January 2011 is 200 million: Company G make adjustments on VAT declaration of August 2011. VAT profile of August 2011, G company filed with the tax authorities have attached a copy of: A the award supplement, adjust the 01/KHBS of the VAT adjustments in 1/2011 and VAT declarations, 1/2011 adjusted filed previously.

Case 4: taxpayers after applying VAT to the tax authorities, detect flaws need additional adjustment Declaration but not increase, the reduction of VAT payable (false about the sales of goods and services sold, buy-in, etc.), then the taxpayers have text explanations accompany the new VAT declaration replace , not file additional declaration, tune model No. 01/KHBS.

The tax agency text based, to adjust the metric Declaration to declare additional taxpayers, adjusted according to the new declarations.

6. place filing tax: taxpayers filing tax returns; Declaration of fees and other revenues in the State budget at the tax agency direct management. Some specific cases tax filing location specified as follows: a) tax filing locations: home, land, agricultural land use tax, land use, land lease; 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.

b) location tax filing resources for resource extraction activities that taxpayers have the headquarters in the same province, central cities with where businesses have resource extraction activities in the direct management of the tax authorities (tax office or tax). The case of the taxpayer have headquarters in the city, but the resource extraction activities in the province, other cities make filing a tax return at the tax office or tax due to the tax Bureau Chief where resource extraction activities.

c) location filing enterprise income tax for the property transfer operations in which the taxpayer has a head office in the same province, central cities with where businesses have operated in the real estate transfer tax authorities direct management (Department of taxation or taxation); The case of the taxpayer have headquarters in the city, but have the property transfer operations in other cities of the province, made the filing a tax return at the tax office or tax due to the tax Bureau Chief where the property transfer operations regulations.

d) filing location special consumption tax for taxpayers of consumption especially in manufacturing the goods subject to special consumption tax in the central cities, other than the head office shall apply in manufacturing the goods subject to special consumption tax.

 e) where the State administration on the same local coordination rules, resolve administrative procedure which regulated the procedure, according to tax records one-gate mechanism, the tax return filing locations follow the order procedure, that provision.

Article 10. Value added tax 1. Responsible for applying value added tax to the tax authorities: a) the taxpayer applying value added tax to the tax authorities of direct management.

b) where the taxpayer has business units in provincial, local, central cities where taxpayers is headquartered, the taxpayers make value added tax common to both units.

If subdivisions seal, bank account, direct sale of goods, services, declare full value added tax input, output has separate tax declaration needs to register a private tax and using a private Bill.

The actual situation based on geographical, local tax Bureau Chief delivered the decision about where the tax declaration for the taxpayer has business activities in catering, restaurant, hotel, massage, karaoke.

c) where the taxpayer has business units in other provincial localities where taxpayers have the headquarters units to apply value added tax to the tax authorities the direct management of the subsidiaries; If units are not direct sales, does not arise, then the tax implementation focus at the headquarters of the taxpayer.


d) where the taxpayer Declaration, according to tax deduction method are the basis of production (including Assembly, machining facility) no direct sales, not arise close on the provincial level, the central city in different provinces, the city, the main headquarters : If the production base has accounting must register according to tax deduction method where local produce, when things move products or finished products, including export for headquarters to use the invoice value as a base declaration, local tax where produced.

If the production base didn't accounting implementation then the taxpayers tax implementation at Headquarters and for the local tax where the production basis. Value added tax payable for the local where the production basis was determined according to the rate of 2% (for goods subject to VAT 10%) or according to the rate of 1% (for goods subject to VAT 5%) above the revenues according to price TVA's products produce or local products where mechanical export.

The case of value added tax to be paid for the local where the production facility because of the taxpayer determined according to the principles stated above is greater than the number of value added tax payable by the taxpayer in its headquarters, the taxpayers themselves tax allocation for the local where the production basis as follows : Value added tax payable where local production base is determined by (=) value added tax payable by the taxpayer in the headquarters (x) with the rate (%) between the revenue according to the price of the tax value of the product by the establishments producing or same products locally where mechanical export directly on total revenue according to the price of the tax value of the products manufactured out of whole enterprise. If the taxpayer does not arise at the tax office, the taxpayers don't have to pay tax for the locality where the manufacturing base.

Taxpayers must prepare and submit "Allocation Table VAT for local and headquarters for the local facility where production does not perform accounting" under model number 01-VAS 6, attached to this circular together with tax records to tax authorities the direct management at the same time send a copy of the table of allocation model No. 01-6/RATES mentioned above to the tax authorities the direct management of production base.

The base of value added tax is allocated between the local headquarters of the taxpayer and the local where a production facility on the Board allocated according to model No. 01-6/RATES above, taxpayers created certificate from the value added tax for the locality where the head office and each locality where the production basis. On the Specify tax vouchers filed on account of State budget revenue in the State Treasury Board granted with tax authorities where the headquarters of registration tax declaration and where local production base.

Example 1: A company based in Hanoi have 2 production units do not perform accounting close in Hung yen and Hai Phong. Products produced subject to VAT tax is 10% and the export sales headquarters.

In the period of August 2011 tax revenue according to the price of the tax value of the products produced at the plant in Haiphong is 500 million; turnover rates of value-added tax yet of the products produced at the factory in Hung Yen is 600 million. Value added tax payable at the Head Office of the company (as per the Declaration/01 RATES) in the States is: 25 million.

VAT number which A company must submit to Haiphong is: 500 million x 2% = 10 million.

VAT number which A company must submit to Hung Yen is: 600 million x 2% = 12 million.

VAT number which A company must submit to Hanoi is: 25 million-10 million-12 million = 3 million.

Example 2: A company based in Hanoi has 3 production plants do not perform accounting close in Hanoi, Hung yen and Hai Phong. The products produced by the head office export sale.

In September 2011, tax revenue according to the price of the tax value of the products produced at the plant in Haiphong is 500 million; turnover rates of value-added tax yet of the products produced at the factory in Hung Yen is 600 million; turnover rates of value-added tax yet of the products produced at the plant in Hanoi is 200 million.

VAT number must be filed at the company's headquarters A (according to the Declaration/01 RATES) in the States is: 20 million.

Under the temporary rules filed at the local rate 2% of revenues for taxable goods 10%, A company tax number identification for Hai Phong and Hung Yen is: 500 million x 2% + 600 million x 2% = 22 million. So when determined according to this principle, the tax for local will be greater than the number of VAT to be paid by company A at Headquarters. So, A company VAT number allocation order is submitted to the local as follows: VAT number which A company must submit to Haiphong is: 20 million x 500 million (500 million + 600 million + 200 million) = 7.69 million.

VAT number which A company must submit to Hung Yen is: 20 million x 600 million/(500 million + 600 million + 200 million) = 9.23 million.

VAT number which A company must submit to Hanoi is: 20 million-7.69 million-9.23 million = 3.08 million.

Example 3: A company based in Hanoi have 2 production units do not perform accounting close in Hung yen and Hai Phong. The products produced by the head office export sale.

In the period October 2011 tax revenue according to the price of the tax value of the products produced at the plant in Haiphong is 400 million; turnover rates of value-added tax yet of the products produced at the factory in Hung Yen is 500 million. In October 2011, A company not incurred tax at Headquarters. A company nor value added tax for Hai Phong and Hung yen.

e) where the taxpayer has business activities in the construction, installation, transactional sales without the establishment of subsidiaries in other provincial localities where taxpayers have headquarters (hereafter referred to as business building, installation, current foreign sales department) then the taxpayers are filing a tax return for the tax Bureau to manage local activities construction, installation, current sales.

g) where the taxpayer has construction, installation of the foreign exchange involved many local as: construction of roads, power lines, water pipelines, oil, gas, etc, does not determine the sales of works at the district level, the local taxpayers of the value added tax revenue to build Foreign province, mounting with tax records value at Headquarters.

2. value added tax is tax type by month and the case:-the temporary value added tax calculated at once arose for building operations, installation, current foreign sales department.

-Value added tax according to each time arises with regard to value added tax according to the direct method on sales of business casual.

3. value added tax according to the method of deduction: a) taxpayer value added tax according to tax deduction method include: base business and the subsidiaries accounting regimes, invoices, vouchers in accordance with the law on accounting, the Bill vouchers except to apply the method of tax calculation directly on the value specified in paragraph 4 of this Article.

b) profile, value added tax applied to tax deduction method:-value added tax according to model No. 01/ADDED VALUE attached to this circular;

-Lists the goods invoice of service sold under model number 01-1/ADDED VALUE attached to this circular;

-Invoice statement, vouchers for goods services purchased in the form of 1-2/ADDED VALUE attached to this circular;

-Lists the number of cars, two-wheeled vehicle mounted air sold under model number 01-3/RATES (applicable to business establishments, cars, two-wheeled motor vehicles).

-Tax allocation Board value of the goods and services purchased to be deducted in the month according to model No. 01-4A/ADDED VALUE attached to this circular (apply for taxpayers to allocate value added tax amount is deducted in the month according to the percentage (%) of revenue service goods sold subject to value added tax on goods services total revenue sale of the month).

-The table declare value added tax adjustment input allocated are deducted in the form of 1-4B/ADDED VALUE attached to this circular (apply for taxpayers calculate allocated value tax deduction in the year in proportion (%) of revenue service goods sold subject to value added tax on revenue from goods sold service out of the year). Figures adjusted to increase value added tax input allocated are deducted are combined into value added tax of December of the year.

-Statement of value added tax already paid by the revenue of business building, installation, current foreign exchange sales the following model No. 01-5/RATES attached to this circular.

c) case of taxpayers in the VAT payers according to the method of deduction have investment projects in the province, central cities along the main headquarters are in the investment phase, then set up a private tax records for the projects and must offset tax value of goods buying into the service, used for investment projects with value added tax of the production and business activities are conducted. After the offset if value added tax amount of the goods and services purchased to use for projects that have not yet been offset off from 200 million or more are tax refund value for investment projects.


The case of the taxpayer has investment projects in the province, other central cities with the city, the main headquarters are in the investment phase is not yet in operation, yet the business registration, tax registration yet, then the taxpayer established private tax records for the project and filed at the tax agency to manage directly the main headquarters. If the VAT number of the goods, services purchased to use for investment projects from 200 million or more are tax refund value for investment projects. The case of taxpayers have decided to set up the management of the project, other central cities with the city, the main headquarters for on behalf of taxpayers to manage one or more projects at many local, project management has the seal as prescribed by the law , kept the books and vouchers under the provisions of the law on accounting, have accounts deposited at the Bank, tax and registration have been granted tax code depends, the project management unit established a private tax records with local tax offices where tax registration.

Taxpayer's own business base had industry-wide accounting projects including projects in the same province or another province, the city directly with the central cities, where the taxpayer has its headquarters, the then established a private tax records for the projects and must offset tax value of goods buying into the service, used for investment projects with value added tax of the production and business activities are conducted. After the offset if value added tax amount of the goods and services purchased to use for projects that have not yet been offset off from 200 million or more are tax refund value for investment projects. For these cases the Prime Minister agree or the Ministry of Finance shall guide was done under the guidance of their own competent authorities.

Tax records, value of investment projects include:-VAT declarations for investment projects under model number 02/ADDED VALUE attached to this circular;

-Invoice statement, vouchers for goods services purchased in the form of 1-2/ADDED VALUE attached to this circular.

4. value added tax calculated by the direct method on value: a) household, business and individual taxpayers buy, sell gold, silver, precious stones, Exchange retains the full invoice to the sales invoice, to determine the value shall apply value added tax calculated by the direct method on value.

b) tax records value, calculated by the direct method on value as value added tax according to the model number 03/ADDED VALUE attached to this circular.

Taxpayers are not the switch States into value added tax declaration of the next month.

5. value added tax calculated by the direct method on sales: a) households, individuals, business organizations implement stored enough sales vouchers, invoices, provide services but do not have sufficient invoices, vouchers to purchase goods and services inputs should not determine the value of States shall apply value added tax calculated according to the method directly on the sales.

b) tax records value, calculated by the direct method on sales as the tax value model No. 04/ADDED VALUE attached to this circular.

c) tax records value each time incurred by the method directly on revenues is value-added tax model No. 04/ADDED VALUE attached to this circular.

6. value added tax for business activities in the construction, installation, current foreign sales department.

a) taxpayer business building, installation, current foreign exchange sales the value added tax return shall provisionally calculated according to the rate of 2% for goods and services subject to value added tax of 10% or at the rate of 1%, for the goods or services subject to value added tax of 5% on sales of goods Yet service tax, value added tax and the local place of business management, sales.

b) tax records value for business activity of construction, installation of transactional foreign sales, the province's value-added tax under model number 05/ADDED VALUE attached to this circular.

c) tax records value for business activity of construction, installation of transactional foreign sales, the be filed under each times arise. The case arises repeatedly filing a tax return in a month, taxpayers may register with the tax Bureau where filing a tax return in order to move on to applying value added tax by month.

d) When the tax return with the tax agency to direct management, the taxpayer must aggregate revenue generated and the value added tax already paid by the revenue of business building, installation, current foreign exchange sales the in tax records at Headquarters. Number of taxes already paid (according to the certificate from the tax payer) of business revenue building, installation, current foreign exchange sales the deducted value added tax payable according to the value added tax of the taxpayer at the headquarters.

7. Convert applied the methods of calculating value added tax.

a) conversion cases applied the method of calculating value added tax.

 Taxpayers are to apply value added tax under the direct method, if meet eligible value added tax calculated by the method of deduction in accordance with art. 3 of this article shall have the right to submit a written proposal to tax agency direct management approved the move to apply value added tax calculated by the method of deduction under model number 06/ ADDED VALUE attached to this circular.

 Taxpayers are to apply value added tax calculated by the method of direct revenue, if meet eligible value added tax according to the direct method on value as defined in point a of this clause 4 shall have the right to submit a written proposal to tax agency direct management approved the move to apply value added tax calculated according to the the direct method on the value-form number 06/ADDED VALUE attached to this circular.

b) within ten working days from the date of the conversion proposal writing method of tax calculation value of taxpayers, tax authorities have the responsibility to examine and reply in writing to the taxpayer about to agree or not agree to recommendations of the taxpayer. Taxpayers just changed the method of tax calculation after the tax agency agreed to convert the method of tax calculation.

c) taxpayers were tax authorities agreed to transfer the tax calculation method applied directly to tax or deduction method from the method of direct tax on luxury sales tax calculation directly on the added value if in the process does not meet the conditions of the regulation, the tax authorities managed to directly apply the fixed measure tax notice and switch to the proper tax calculation method.

8. Tax Guide value, set the table sales invoices, purchase invoices in some specific cases such as the following: a) value added tax for agents activities:-the taxpayer is the vendor of the goods, services or purchasing agent is in the form of goods sold , buy the right price brokerage Commission is not value added tax for goods, the selling dealer service; the goods dealer purchased but are value added tax with respect to sales commissions agents enjoy. Invoice output, inputs of goods and services to sell and purchase goods dealers dealerships are on lists model No. 01-1/RATES and model number 01-2/RATES; aggregate data about goods, services, commodities dealer sale purchase dealerships on the two lists are not to be used as a base to establish value added tax.

-For the other agents form the taxpayers have to value added tax for goods, services sales agents; the goods purchasing agents and resellers are entitled to remuneration.

-The taxpayer is properly regulated price agents of agent delivery party brokerage commission of service: telecommunications, postal, lottery tickets, airplane tickets, cars, trains, ship; international transport agents; agents of the aviation service, marine which apply VAT 0%; agents selling insurance is not value added tax with respect to sales of goods, service and sales agent selling roses to enjoy.

-The taxpayer is the vendor of the goods or services in an non-taxable value is not value added tax with respect to sales of goods, services and sales commissions agents enjoy.

b) business enterprise of transport make filing tax returns the value of the transport business with tax authorities of direct management.

c) taxpayers tax according to tax deduction method have active buying, selling gold, silver, precious stones, exchange value added tax declaration as follows:-for active trading of goods and services tax calculation by the method of deduction, the taxpayer file a tax return as prescribed in paragraph 3 of this article.

-For purchase, sell gold, silver, precious stones, Exchange, taxpayers file tax returns as specified in paragraph 4 or paragraph 5 of this Article.

d) taxpayers and business leasing services do not have to file a tax return value for financial leasing services, which is just the filing lists invoices for goods or services sold under model number 01-1, RATES and billing statement for goods, services purchased in the form of 1-2/RATES in which the value added tax targets buy into just recording pre-tax value of rental properties match the invoice value up to the sales of leasing services in the Declaration. Taxpayers are filing a tax return for the assets to other financial leasing unit.

e) tax for taxpayers to have export and import goods mandate:


Taxpayers receive export-import cargo trustee is not value added tax for goods receiving export, import authorization but must value added tax with respect to remuneration of Trustees are entitled. Invoice output, input of goods receiving export, import authorization to be on table model No. 01-1/RATES and model number 01-2/RATES; General data about the goods get commissioned, importing the above two statements cannot be used as a base to establish value added tax.

g) The establishment of the lists of goods and services purchased on or sold attached to the monthly tax return submitted to the tax authorities in some cases are as follows:-for goods, retail services directly to the consumer objects such as: electricity, water, petrol, oil, telecommunication, postal services , hotel services, catering, transport, purchase, sell gold, silver, precious stones, exchange goods, retail and other services shall be declared general retail sales, not declared for each invoice.

-For goods, services purchased, general statement is created for each group of items, the same service tax, are not listed in detail for each invoice.

-For business establishments, banks have subsidiaries in the same locality, then the subdivisions must establish lists of goods and services purchased in, sell out to save at the main base. When summing up lists of goods and services purchased on the main campus, sold only aggregate number synthesis on the lists of the units depends.

9. in case of a business establishment credentials for third-party billed for sale of goods, service sides are the credentials billed not value added tax for the sale of goods and services are invoiced credentials. Base business credentials are responsible for invoicing value-added tax for the sale of goods and services were commissioned for third party billing.

10. The value added tax to determine value added tax payable according to the equity method made under the provisions of article 19 of this circular.

11. VAT Declaration for the project of ODA, humanitarian aid, diplomatic immunity: a) ODA projects in non-refundable aid, ODA and project office in Vietnam to use humanitarian aid money in an fully VAT; the audience enjoyed the preferential diplomatic immunity is not a monthly VAT declaration.

b) ODA projects in an non-refundable VAT monthly VAT declaration made under model number 01/ADDED VALUE attached to this circular and send it to the tax authorities directly managed project.

c) foreign contractors in the implementation of ODA projects in an fully VAT, monthly VAT declaration made under model number 01/ADDED VALUE attached to this circular and send tax authorities where the execution of the project.

Article 11. Corporate income tax 1. Responsible for filing corporate income tax returns for the tax authorities: a) the taxpayer filing corporate income tax returns for the tax authorities to manage directly.

b) where the taxpayer has subdivisions, the independent accounting units filing enterprise income tax arising in subdivisions for the tax authorities directly managed units.

c) where the taxpayer has subdivisions, but the dependent accounting units that are not filing corporate income tax returns; When filing enterprise income tax, the taxpayer is responsible for focused Headquarters both arising in subdivisions.

d) where the taxpayer has production facilities (including machining, assembling base) accounting depend to operate in the province, other central cities with areas where the main headquarters unit then when filing enterprise income tax, the taxpayer is responsible for focused at both Headquarters arose at Headquarters and where there is production base accounting dependency.

e) for corporations, the corporations have subsidiaries dependent accounting if accounting had been revenue, expenses, taxable incomes, the Member must declare the corporate income tax with the tax agency to manage directly the unit members.

g) where a member has other business activities with general business operations of the Corporation, the Corporation and the private accounting income from other business activities that subsidiaries of enterprise income tax with the tax agency to manage directly the unit members.

Cases need to apply different tax instructions at this point, the economic Corporation, the Corporation must report to the Ministry of finance to have a private guide.

2. the enterprise income tax is calculated according to the type of makeshift stubs, stubs in settlement or settlement to the time of termination of operations, termination of contract, conversion forms of business ownership, reorganization of the business. Some specific cases are declaring the following: corporate income tax-by-times arise for property transfer operations.

-Corporate income tax return each times arise adopt with regard to foreign business organization in Vietnam or have income in Vietnam (known collectively as the foreign contractor) that this organization does not operate according to the investment law, business law, income from capital transfer activity.

-Corporate income tax calculated at the rate of 10% on the sale of goods and services to the business units have arisen in active trading of goods or services subject to corporate income taxes that these units are accounting revenue but not accounting and determine the costs of income, business activities (not including provisional enterprise income tax calculator for precious taxpayers stubs according to the proportion of taxable income on sales).

3. Provisional enterprise income tax by quarterly: profile of enterprise income tax temporarily by you is business income tax you according to model No. TNDN/01A attached to this circular.

Case the taxpayer does not declare to be the actual cost incurred by the tax period shall apply enterprise income tax you according to model No. TNDN/01B attached to this circular. The base for the calculation of business income in the quarter is the rate of taxable income over the previous year's revenue of adjacent.

The case of the taxpayer were inspected, checked and the proportion of taxable income on sales as a result of the inspection, the inspection of other tax agency at the rate taxpayers have declared, then apply according to the results of the inspection, the inspection of the tax authorities.

In the year of enterprise income tax, only business is to choose one of two temporary tax declaration form by stable quarter all year under model 01A/01B/or TNDN TNDN. New business case or previous year loss to the enterprise income tax declaration provisional quarter form 01A/TNDN.

4. enterprise income tax: a) corporate income tax included corporate income tax year or corporate income tax to the time of termination of operations, termination of contract, conversion forms of business ownership, reorganization of the business.

b) Declaration of enterprise income tax includes:-the Declaration enterprise income tax according to the model No. TNDN/3 attached to this circular.

-Financial statements in financial reports or to cease operations, terminate contracts, transformation of ownership of enterprises, reorganization of the business.

-One or more annexes attached declarations attached to this circular (depending on the reality of the taxpayer): + Appendix results business activities according to the model No. TNDN 1A/03, model No. TNDN/1B, 3-3-1 c model No. TNDN/.

+ Annexes transmitted under model number 03-2/TNDN.

+ The annex on preferential enterprise income tax: * Model number 03-3A/TNDN: Corporate Income Tax be incentives for new business establishments from investment projects, business relocation.

* Model No. TNDN-03-3B/the Enterprise Income Tax: are incentives for business investment in building new production lines, expansion, technological innovation, improve the ecological environment, raise production capacity.

 * Model No. TNDN/-3 c 3: Corporate Income Tax be incentives for business employers who are minorities or business activity in manufacturing, construction, transport, use more female workers.

+ Appendix of corporate income tax already paid abroad is deducted in the tax period according to the model No. TNDN-4/03.

+ Appendix corporate income tax for the property transfer operations according to the model No. TNDN-5/03.

+ Appendix calculation of corporate income tax of enterprises have production units dependent accounting in the other central cities with local headquarters (if available) according to model No. TNDN/05.

+ Appendix a transaction link under model GCN-01/QLT specified in annex 1-GCN/CC (if any) attached to circular No. 66/2009/TT-BTC dated 22/4/2010 of the Ministry of finance guidelines determining the market value of the business transaction between the parties.

+ Appendix a report quoting, using science and Technology Fund (if any) attached to circular No. 15/2011/TT-BTC on 9/2/2010 of the Ministry of Finance on guidelines to establish, organize, operate, manage and use Funds for science and technology development of the business.

5. enterprise income tax for the property transfer operations:


a) business for real estate transfer operation in the same province, central cities with where businesses headquartered the tax declaration in the direct management of the tax authorities (tax office or tax). The business case is headquartered in the city, but have the property transfer operations in other cities of the province, made the filing a tax return at the tax office or tax due to the tax Bureau Chief where the property transfer operations regulations.

b) business does not arise frequently property transfer operations made provisional enterprise income tax calculated at once arises the conveyance of real property. Businesses do not arise often transfer activity is business property no property business functions.

Business case the business function has the property transfer of the whole investment project shall make provisional enterprise income tax calculated at once arises the conveyance of real property.

Profile of enterprise income tax according to each assignment is property tax income from transfer of property according to the model No. TNDN 2, attached to this circular.

End of year tax when establishing a business income tax which is a private settlement of income tax on the transfer of real estate. Tax case was filed under announcements when the certification procedures of land use is lower than the tax declaration according to corporate income tax, the business must file the full deficit in the State budget. The case of the tax already paid is greater than tax according to the tax declaration is minus (-) surplus on corporate income tax number, there is a lack of other business activities or are minus (-) on enterprise income tax payable of the next period. Active transfer case in property loss, the business must follow and be transmitted to the taxable income from the transfer of property the following year as a rule.

c) for business often arises in property transfer operations made provisional enterprise income tax calculated quarterly. Business arising frequently property transfer operations are available for business functions.

Profile of enterprise income tax provisional quarterly is the tax income from transfer of property according to the model No. TNDN/02. In case a customer has multiple transfer of real property, the enterprise was created the attached statement.

Business case arises frequently operate real estate transfer tax proposal as the times arise, the real estate transfer tax declaration as businesses do not arise often property transfer operations and not declare provisional quarterly.

End of year tax calculation procedure business enterprise income tax for the whole of the property transfer operations was declared by interim declarations filed income taxes quarterly or by business times arise. Tax case has temporarily paid in the year is lower than the tax declaration according to corporate income tax, the business must file the full deficit in the State budget. Tax case has temporarily larger tax according to the tax declaration is minus (-) surplus on corporate income tax amount payable of the next period. Active transfer case in property loss, the business must follow and be transmitted to the taxable income from the transfer of property the following year as a rule.

d) enterprise is State land, land rental to implement investment projects in infrastructure, to transfer or lease, charge customer's advance followed the progress of any form shall: – where the business is collecting the money of the customers that have determined the costs corresponding to the revenue, the business Declaration filed corporate income tax temporarily According to revenue minus costs.

-Business case there collect money of customers that have not yet identified the costs corresponding to the turnover of the businesses declare interim business income tax according to the rate of 2% on the turnover obtained money and this revenue is not included in the sales tax business income in the year.

Corporate income taxes temporarily from the customer's advance amount currency according to declare progress on part II of the Declaration number 02/TNDN attached to this circular. When transferring property, business is the official settlement of enterprise income tax for the property transfer operations and Declaration on the part I Declaration No. 02/TNDN. In case a customer has multiple transfer of real property (including cash advance case of customers according to the schedule), the enterprise was created the attached statement.

Corporate income tax advance money of the customer according to the progress of any kind made declaration along with the corporate income tax statistics provisional quarter for income from transfer of property of enterprises specializing in the real estate business.

6. enterprise income tax calculated at the rate of 10% on the sale of goods and services (not including cases of temporary business income tax calculator for precious taxpayers stubs according to the proportion of taxable income on sales) apply to: business units have arisen in active trading of goods the service, subject to corporate income taxes that these units are accounting revenue but not accounting and determine the cost, the income of the business functioning.

Business units implementing the enterprise income tax declaration by% on sales according to corporate income tax model No. TNDN 4, attached to this circular.

The case has arisen often in active trading of goods or services subject to enterprise income tax declaration shall be monthly and must not make corporate income tax year.

The case does not arise frequently in active trading of goods and services subject to the taxable business income, the implementation of enterprise income tax declaration according to each times arise.

7. the enterprise income tax for enterprises with production facilities (including machining, assembling base) accounting depend to operate in the province, other central cities with areas where the main headquarters unit then when filing enterprise income tax , business at the main headquarters is responsible for focused Headquarters both arise in the headquarters and main production facility where there is accounting dependency.

Corporate income tax calculation, filed in the central cities, where there is production base-dependent accounting is determined by the number of corporate income tax payable in the period (x) the rate of cost accounting manufacturing base rests with the total costs of the business.

Business at the main headquarters is responsible for tax, business income tax with respect to income tax arising at the head office and production facility in dependent accounting according to Appendix No. TNDN 5, attached to this circular (including the opening quarter and temporary settlement by year) for the tax agency headquarters manager sends 1 a tax authority for the management of accounting manufacturing base depends.

a) certificate from the rotation procedure between the Treasury and the tax authorities tax base business income is counted, filed at the headquarters and main production facilities accounting depends on Annex No. TNDN, Enterprise 5, testify from enterprise income tax for the locality where the head office and each locality where production facilities accounting dependency. On the Specify tax vouchers filed on account of State budget revenue in the State Treasury Board granted with tax authorities where the registered headquarters and local tax declaration where production facilities accounting dependency. The State Treasury where headquartered money transfers and certificate from the State revenue to the State Treasury in relation to the State budget revenue accounting tax accounting manufacturing base depends.

b) opening business tax corporate income tax at the main headquarters, corporate income tax is also payable is determined by the number of corporate income tax payable according to the payment minus temporarily filed at the headquarters and main lodge in the manufacturing base depends. Corporate income tax is also payable or reimbursable when settlement also allotted by proportion at the headquarters and at the home to the production facilities.

8. the enterprise income tax according to each times arise adopt with regard to foreign business organization in Vietnam or have income in Vietnam (known collectively as the foreign contractor) that this organization does not operate according to the investment law, business capital transfer activity.

 The Organization, the individual assignee which is responsible for identifying, enumerate, deducted and remitted foreign organizations instead of corporate income tax payable. Side case the assignee which is also not foreign organizations operating under the investment law, business law, the enterprise established under the law of Vietnam where the foreign capital investment organization is responsible for Declaration and submit business income tax changes to be paid for from capital transfer activities of foreign organizations.

Tax return filing deadline is the 10th day since the Agency has the authority to transfer capital, or the 10th day from the date of the transfer agreement which party in capital transfer for the case not to transfer capital.

Tax records for income from transfer of capital:


-Corporate income tax on the transfer of capital (according to the model No. TNDN/6 attached to this circular);

-Snapshot of the contract of assignment. Transfer case in a foreign language must be translated into Vietnamese mainly content: party assignment; the party receiving the transfer; the transfer time; transfer content; rights and obligations of each party; the value of the contract; the time limit, the method, the currency of payment.

-Snapshot of the decision to transfer the capital of the competent authority (if any);

-Certified copy of capital contributions;

-Certificate from the root of the expenses.

Case of need for additional records, tax authorities have to notify the Organization, individuals receive capital transfers in the receipt for the direct receipt of case; within three working days from the date of receiving records for the case of mail or through electronic transactions.

Location: tax filing at tax authorities where the business of the Organization, the individual transfer of foreign registered capital tax.

Article 12. Special consumption tax of 1. Responsible for the filing of special consumption tax for the tax authorities: a) the taxpayer manufactures goods, goods, business services subject to special consumption tax; export business purchase tax special consumption yet, then do not export that sold in the country must apply the special consumption tax with the tax agency to direct management.

b) where the taxpayer taxable production special consumption make sales through branches, stores, subdivisions or sales through resellers the right price brokerage Commission, export consignment sale, the taxpayer must special consumption tax for the whole of this goods with tax authorities of direct management. The branches, stores, subdivisions, dealer, dealership sales units not special consumption tax but when sending sales statements about taxpayers, the Council sent a tax agency for direct management subsidiaries, dealers, consignment sales unit to track.

c) where the taxpayer has extra base in the production of goods subject to special consumption tax played on the province, central cities other than the province or city where the headquarters must be the main special consumption tax with the tax agency to direct local management where there is production base.

2. special consumption tax is the kind of publicity by month; for goods purchased for export but are sold in the country, the declaration according to the times.

3. The records of special consumption tax include:-special consumption tax under model number 01/TTĐB attached to this circular;

-Sales invoice lists of goods and services subject to special consumption tax under model number 01-TTĐB 1, attached to this circular;

-Lists of special consumption tax to be deducted (if available) according to model No. 01-2/TTĐB attached to this circular.

4. The special consumption tax to determine the number of special consumption tax payable according to the equity method made under the provisions of article 19 of this circular.

Article 13. The resource tax 1. Responsible for filing the tax return for the tax agency resources: taxpayers filing tax resources for tax authorities to manage directly.

a) the basis of extraction of natural resources (excluding hydropower producer in mining): crude oil, natural gas, coal gas; resource extraction in the mine located in the District of the same province, filing a tax return for the tax Bureau resources where resources exploitation.

b) basis for the purchase of resources: register the resource tax changes for the Organization, the individual small mining then make tax filing resources for tax authorities to manage directly the basis of procurement resources.

2. the resource tax (excluding crude oil) is the kind of publicity by month and year of settlement or settlement to the time of termination of resource extraction activities, cease operations, terminate contracts, transformation of ownership of enterprises, reorganization of the business.

3. the resource tax records (except crude oil, natural gas): a) the resource tax records, including: resource tax under model number 01/TAIN attached to this circular.

b) Declaration tax resources include:-resource tax declarations under model number 02/TAIN attached to this circular.

-The documentation relating to the exemption, tax breaks attached resources (if any).

4. the resource tax for crude oil, natural gas: a) the temporary resource tax: a. 1) for crude oil:-records resource tax is the tax calculated according to temporary resources model No. 01/TAIN-DK attached to this circular.

-The time limit for filing temporary resource tax: least 35 days from the date of sale and export (for crude oil sales in the domestic market) or on the Customs certify crude oil exports.

a. 2) for natural gas:-records resource tax is the tax calculated according to temporary resources model No. 01/TAIN-DK attached to this circular.

-The time limit for filing temporary resource tax: slowest is the 20th day every month.

b) Declaration tax resources for crude oil, natural gas:-resource tax declarations under model number 02/TAIN-DK attached to this circular.

-Lists the production and sale of crude oil or natural gas extraction in the tax period under model number 02-1/TAIN-DK attached to this circular.

-Lists of temporary resources tax in the tax period under model number 02-2/TAIN-DK attached to this circular.

c) the time limit for submission of the resource tax declaration for crude oil extraction, natural gas:-the latest is day 90 since the end of the calendar year.   

-The latest is 45 days from the date of the end of oil and gas contracts.

5. The resources tax to determine the number of the resource tax payable according to the equity method made under the provisions of article 19 of this circular.

Article 14. Personal income tax 1. The Organization, individuals pay income subject to tax personal income and personal income is subject to personal income tax to make a tax return and tax under the regulations.

2. Organizations and individuals pay the earnings to tax deduction irrespective have incurred whether or not incurred tax deduction tax deduction, is responsible for opening the personal income tax and personal income tax in lieu of the authorized individuals.

3. the individual has income from salaries, wages, from business to tax declaration in the following cases: a) has a larger tax deduction or tax number temporarily or have incurred obligations but in the year have not been deducted or temporarily yet.

b) Have requested reimbursement or compensation of surplus States the following.

4. Tax for organizations, individuals pay income tax deductions made.

a), tax, you.

The Organization, individuals pay the earnings subject to personal income tax tax deduction done responsibly and filed tax declarations to the tax authorities on a monthly or quarterly, as follows: a. 1) where personal income tax deduction for income from salary, wages : file a according to model number 02/KK-ACCOUNTING attached to this circular.

a. 2) where personal income tax deduction for income from investment capital, transfer of securities, copyrights, franchises, prizes for individual and business income paid to non-resident individuals: submit declarations under model number 03/KK-ACCOUNTING attached to this circular.

a. 3) base case handed insurance agent personal income tax deduction for income of insurance agents: submit declarations under model number 01/KK-BH attached to this circular.

a. 4) where business organisations Lottery personal income tax deduction for income of Lottery agents filed declarations under model number 01/KK-XS attached to this circular.

b) identifying tax by month or quarter is applied uniformly for the whole tax year, specifically the following: b. 1), the first case in the year incurred tax deductible according to each type of declarations that have tax deducted from 5 million over, filed a tax return by month If there are tax deductible less than 5 million shall submit the quarterly tax return for the year.

b. 2), or in case you, the Organization, individuals pay no income tax deduction incurred personal income is not filed declarations to the tax authorities.

For example:-January, February are not incurred tax deductions, tax deduction incurred March from 5 million over, organizations, individuals pay income tax payable as follows: month 1, month 2 not enumerate.

From March onwards, the Declaration made by month.

-Cases from January through April tax deduction does not arise, arise small tax deduction over 5 million organizations, individuals pay income tax payable as follows: From January to April is not declared.

From May onwards, declaring quarterly, starting in the second quarter.

c) tax: c. 1) the tax declaration for the Organization, individuals pay income from wages, remuneration includes:-Declaration of personal income tax (according to the model No., KK-ACCOUNTING attached to this circular);

-Lists taxable income and personal income tax for income from wages, the wages of the individual labour contract (according to the model No. 05A/BK-ACCOUNTING attached to this circular);

-Lists taxable income and personal income tax for income from wages, the wages of individuals not sign labor contracts or employment contracts under 3 months of personal and non-residents (according to the model of 05B/BK-ACCOUNTING attached to this circular).

c. 2) cases when the tax have arisen to suggest personal income tax refund, the Organization, individuals pay income tax refund application must be prescribed in article 46 of this circular.


c. 3) tax declaration for the Organization, individuals pay the income from the investment of capital, transfer of securities, copyrights, franchises, and income from the business of the individual non-residents include:-Declaration of personal income tax (according to the model No. 06/KK-ACCOUNTING attached to this circular);

-Pallet transfer values and the personal income tax was deducted for income from stock transfer (form number 06/BK-ACCOUNTING attached to this circular).

c. 4) base case handed insurance settlement to personal income tax was deducted by insurance agents under model number 02/KK-BH and set lists under model number 02/BK-BH attached to this circular.

c. 5) business organizations Lottery tax settlement to personal income has been deducted by the Lottery agents under model number 02/KK-XS and set lists under model number 02/BK-XS attached to this circular.

d. Where specific tax filing as follows: d. 1) for units charged as income, personal productivity, business: filing a tax return at the tax authority directly manages the Organization, production and business individuals.

d. 2) for other cases: d. 2.1), central agencies, departments, sectors, provincial people's Committee, the provincial agency filing a tax return at the tax office where the Agency closed its headquarters.

d. 2.2) in Agency, affiliated to the people's committees at district level, district level agency filing a tax return at the Tax Bureau where the Agency closed its headquarters.

d. 2.3) diplomatic corps, international organizations, representative offices of foreign organizations, filing a tax return at the tax office where the Agency closed its headquarters.

5. personal income tax for individuals, groups of individuals-residents have income from business.

a) personal income tax for individuals, groups of individuals pay tax according to the Declaration.

a. 1) Opened a temporary personal income tax according to you: a. 1.1) tax records: personal + business tax form number 08/KK-ACCOUNTING attached to this circular.

+ Personal Group business tax according to the model No. 08A/KK-ACCOUNTING attached to this circular.

a. 1.2) pursuant to determine personal income tax amount temporarily paid is: + temporary taxable income in the quarter was determined by revenue in quarter cost temporary in quarter revenue in the quarter was determined by the sale of goods and services declared in provisional cost you in you is charges related to sales in the quarter.

+ Temporary tax income in the quarter was determined by the taxable income after deductible for all you scene.

+ Personal income tax amount temporarily paid quarterly to be determined according to the following formula: number of temporarily quarterly taxes = [income tax temporary in x tax rate according to the schedule of partially progressive, income applicable to] x 3 3 individuals, groups of individuals, the ground rent has made the tax code and a temporary personal income tax according to you under model No. 08/KK-ACCOUNTING and model No. 08A/KK-ACCOUNTING attached to this circular. Individual cases, groups of individuals, in the form of rental of premises who goes prepaid rent for a rental lease, then individuals, groups of individuals with the House, the premises leased to the personal income tax for the amount of the rent, the rent received in advance for a lease.

For the individual business groups, individual income tax amount temporarily paid will be calculated separately for each individual group's business on the basis of temporary income allocated to each individual, the individual's background and tariffs. The base number of temporary personal income tax for individuals, representatives of business groups pay tax to the State budget, according to documents filed a separate budget for each Member.

a. 2) tax: tax declaration: + for personal business tax declaration form No. 09/KK-ACCOUNTING, Appendix under model number 09B/PL-ACCOUNTING, Appendix according to model No. 09 c/PL-ACCOUNTING attached herewith; Copy the certificate from the tax proof has temporarily paid in the year and personally signed the pledge are responsible in that snapshot.

Individual cases have joined the group, the business must file tax declarations attached to the Group's business in the form of personal 08B/KK-ACCOUNTING attached to this circular.

Where's your tax filing business personal direct Taxation Bureau's management.

Individual business case in many places have the tax code no. 13 (in different provinces or in the same province but other district) then apply tax at the tax agency had headquarters management tax code 10.

+ For the individual business groups, personal name representing business groups established the settlement declaration form of 08B/KK-ACCOUNTING attached to this circular to determine the taxable income of both group and individual taxable income of each individual in the Group business.

Each individual in the Group business is get 1 a declaration of settlement's main group and make your personal tax declaration.

Where filing tax declaration of personal group business is Tax Bureau where individual business groups perform business activities.

b) tax for individuals, groups of individuals only are accounting business business revenues, not costs accounting is done as art. 5 of this Article. Private taxable income is determined according to the assessments of the tax authorities.

c) tax for individuals, groups of individuals and business tax according to tax stock method.

c. 1) tax records: c. 1.1) personal business tax implementation under model number 10/KK-ACCOUNTING attached to this circular.

c. 1.2) personal business Groups make stubs under model number 10A/KK-ACCOUNTING attached to this circular.

c. 2) place the tax filing tax office where the individual business, personal business groups perform business activities.

c. 3) tax agency reported tax year, and the tax amount temporarily paid in each quarter of the individual business, personal group business slows down for the last day of February in the form of 10-1/TB-ACCOUNTING attached to this circular.

c. 4) only personal income from business to personal income tax according to the equity method are not tax.

6. The tax return for individuals having income from salary, wages and non-resident individual incomes from business: a) tax: a. 1) The case of the tax return.

a. 1.1) personal income from wages, the wages due the Organization, individuals paid from abroad.

a. 1.2) personal income from wages, the wages due to international organizations, embassies, consulates in Vietnam charged but not yet made tax deductible.

a. 1.3) non-resident individual has income from business.

Individual cases are the Agency pay the income tax and tax deduction instead of the individual, the individual does not have to declare, pay tax.

a. 2), tax records: individual income tax return form number 07/KK-ACCOUNTING attached to this circular.

a. 3) Where filing a tax return.

a. 3.1) for income from salary, wages: Tax Bureau is where individuals work.

a. 3.2) for income from business: Tax Bureau is where personal business.

b) tax.

b. 1) individual income from salary, wages have tax.

Individual cases are resident foreigners when finished working in Vietnam before the exit, exit time must make tax with the tax authorities.

Individual cases have income from wages, the only public money for a place in the calendar year, the tax is authorized to pay the settlement income instead. Individuals must have the responsibility to make authoritative paper tax form number 04-2/ACCOUNTING boards attached to this circular.

Individuals have to be held, the individual level income to pay tax deduction vouchers shall not be authorized for the Organization, individuals pay settlement income replacement (unless the Organization, individuals pay income has recovered and cancel the tax deduction vouchers were issued to individuals).

b. 2) tax declaration.

-Tax declarations under model number 09/KK-ACCOUNTING, Appendix according to model No. 09A/PL-ACCOUNTING, Appendix according to model No. 09 c/PL-ACCOUNTING (if have registered decreases except background) attached to this circular.                  

Copy the certificate from the tax deduction has been proven, have temporarily paid in the year and personally signed the pledge are responsible in that snapshot.

-Individual case received income from international organizations, embassies, consulates and receive income from abroad must have proof or verification of the amount paid by unit, the organization charged overseas income and income confirmation in the form of 20/TXN-ACCOUNTING attached to this circular.

b. 3) Where tax filing.

b. 3.1) individual cases have income from wages, the wages in a place then apply tax at the tax authorities directly managed units pay income.

b. 3.2) where individual income from salary, wages from two places: + If individuals have reduced except for yourself at the unit charged income tax filing, then at the tax agency to manage the unit charged to that income.

+ If the individual has not reduced except for ourselves where tax filing at tax authorities where the individual resides.

b. 3.3) where individuals have income from wages, the wages of monthly tax directly, then where is the tax filing Tax where individuals are filing a tax return.


For example: He is A Chief Representative for a foreign company in Vietnam and receive income from abroad. From 01/01/2010 to 15/9/2010 he is A work in Hanoi, tax and in the tax Bureau of Hanoi City. From 01/10/2010 A turn to working in tax and Tax Bureau in Binh Duong Province. So, where filing tax year 2010 says A is tax.

7. for tax resident individuals with income from the business, has just had the income from salaries, wages.

a temporary tax): medium-income individuals from business, just have income from wages, the wages must only declare a temporary personal income tax for income from business according to the instructions in paragraph 5 of this Article.

b) tax.

b. 1) tax records include: b. 1.1) tax declaration form No. 09/KK-ACCOUNTING; Annex form No. 09A/PL-ACCOUNTING; Annex form No. 09B/PL-ACCOUNTING; Annex form No. 09 c/PL-ACCOUNTING attached to this circular.

b. 1.2) snapshot of the certificate from the tax deduction has been proven, have temporarily paid in the year and personally signed the pledge are responsible in that snapshot.

b. 2) Where filing tax is the tax Bureau where individual business activities. Individual cases have operations in many places, the tax filing Tax Management Bureau at Headquarters have tax code 10.

8. Tax for income from transfer of property.

Individuals with income from transfer of property does not distinguish in taxable or tax-exempt object must file individual income tax return and submit the records transfer of ownership, the right to use the property.

a) tax records include:-personal income tax applicable to the transfer of personal property under model number 11/KK-ACCOUNTING attached to this circular.

-Snapshot of the land use right certificate, proof of home ownership or ownership of the land and individuals signed the pledge are responsible in that snapshot.

-Property transfer contracts.

-Individual cases suggested be applied tax according to the tax rate of 25% on income from transfer of property must submit a valid certificate from the capture as a base to prove the expense categories as defined.

-The transfer of property belonging to an individual income tax exemption must be accompanied by the papers as a basis to determine the tax exemption under the rules.

b) Where filing a tax return: personal tax filing the same property transfer records at a door parts. The local case has not yet made a gate Regulation shall apply directly to the Office of the register of land use where the property assignment.

c) tax deadlines: slow for no more than 30 days from the date of the notice of the personal tax form number 11-1/TB-ACCOUNTING attached to this circular.

9. with regard to tax income from capital transfer activity.

Individuals with income from capital transfer (except income from stock transfer) is responsible for the tax return and pay the tax to the tax authorities according to the following rules: a) tax records include:-personal income tax applies to individuals who have income from capital transfer under model number 12/KK-ACCOUNTING attached to this circular.

-Transfer of capital (snapshot).

Copy the certificate from the proven costs related to the determination of income from capital transfer activity and personally signed the pledge are responsible in that snapshot.

b) Where filing a tax return: tax agency is directly managing business establishments have taken place in capital transfer transactions.

c) tax deadlines: slow for no more than 30 days from the date of the notice of the personal tax form number 12-1/TB-ACCOUNTING attached to this circular.

10. Tax for individuals with income from stock transfer.

a stock transfer) individuals registered with the tax authorities filed personal income tax according to the full tariff with a 20% tax on income form No. 15/REGISTER-ACCOUNTING attached to this circular are in tax case:-tax calculated according to the tariff of 20% greater than the number of provisional tax deductible according to the tax rate of 0.1% in the year.

-Request reimbursement or offset tax next year.

b) tax records including:-tax declarations under model number 13/KK-ACCOUNTING attached to this circular.

-Table of details of stock transfer was in the form of 13/BK-ACCOUNTING attached to this circular.

-Copy of invoices, vouchers prove other costs related to the transfer of securities and personally signed the pledge are responsible in that snapshot.

Copy the certificate from the tax deduction was proven during the year and personally signed the pledge are responsible in that snapshot.

c) Where filing tax is the tax authority directly manages a securities company that registered individual transactions at the time of settlement.

11. Tax for income from inherited gift.

Individuals with income from inherited gifts have tax liability under each incurred income from inheritances, gifts. Particularly for inheritance, gift is real property, the tax implementation according to the instructions in paragraph 5 of this Article.

a) tax records including:-individual income tax return for income from inheritances, gifts under model number 14/KK-ACCOUNTING attached to this circular.

-Snapshot of the legal papers to prove the right to inheritance, gift and personally signed the pledge are responsible in that snapshot.

b) Where filing a tax return is the genus of taxation where individuals receive inheritance, gift resides.

c) tax deadlines: slow for no more than 30 days from the date of the notice of the personal tax form number 14-1/TB-ACCOUNTING attached to this circular.

12. with regard to tax individual income arising abroad.

a) tax records include: + for taxable earnings from capital investment, copyright, franchising, winners arising in the foreign tax return declaration form No. 19/KK-ACCOUNTING attached to this circular.

+ For the incomes from the transfer of real estate, stock transfer, inheritance, gift tax under the corresponding declaration form to apply for this earnings arising in Vietnam.

In addition to the above declaration, must accompany the documents charged overseas income, vouchers prove has filed taxes in foreign countries as a basis for determining income and personal income tax already paid abroad.

b) the time limit for statements at the latest not more than 10 days from the date of birth income or receive income. Case when incurred or income received overseas income personal income but are outside the time limit at the latest tax return is 10 days from the date of entry of Vietnam.

c) Where filing a tax return is the tax office where the individual resides.

13. Tax for dividends received by stock, bonus shares, return capital gains when the assignment record: dividend received by individual stocks, stock bonus, profit recorded an increase of capital have yet to be paid upon receipt of the pit. When the transfer of the stock, the return on this capital increase records, individuals must pay tax ACCOUNTING for stock transfer operations and income from investments of capital.

a) tax records: declarations model No. 24/KK-ACCOUNTING attached to this circular.

b) Where the filing: in tax authorities directly managed business establishments equity transfer transaction.

c) tax deadlines: is the time of the transfer of individual stocks, stock bonus, profit recorded an increase of capital.

14. in case foreign individuals have taxable income in an exemption, tax relief due to the application of the Treaty to avoid double taxation between Vietnam and other countries, other territories, then perform the following procedures: a) for individuals is subject to residence of foreigners: fifteen days before making a contract with the Organizer personal, Vietnam, foreign individuals sent to Vietnam or contracting party pays the income profile announcements in an exemption from tax under the agreement. The records include:-information in an exempt, the tax reduction under the model agreement 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, foreign individuals do not provide enough information or documents as required by this notice proposed specific explanations in this notice.

-The original certificate of the country of residence by the tax authorities issued just before the announcement in the year an exemption from tax under the agreement was legalized consuls;

-A copy of the labor contract with the overseas employers and individuals signed the pledge are responsible to that copy (if any);

-A copy of employment contract with the employer in Vietnam and individuals signed the pledge on the copy;

-Passport copy used for the entry and exit in Vietnam and individuals signed the pledge responsible on that copy.

The case has been reported in the previous year an exemption from tax under the agreement the next year just notice copies of employment contracts signed with organizations and individuals in Vietnam and abroad (if any).

Fifteen days before the end of the contract work in Vietnam or end tax year (depending on the time before) personally submit the certificate of residence in tax and passport copy to the Vietnam signed or the payment of income.

The time on the case has yet to be confirmation of residence then the foreign individual is obliged to commit to send the certificate resides in the 1st quarter of next year.

Individual cases in the country or territory has signed tax agreements with Vietnam does not have the certification mode-residents, individuals provided a copy of the Passport instead of the certificate of residence.

The case at the time of filing a copy of the passport has not identified the individual who is the subject of the country or territory, are obliged to personally commit to send passport copy in the 1st quarter of next year.

b) for foreign individuals are objects reside Vietnam:


For the individual who is the subject of Vietnam enjoy tax reduction, exemption provisions for income specified in terms of income from government service, the income of the student, the student vocational and income of teachers, professors and researchers of the procedures are as follows : fifteen days before making a contract with the Organizer, personal Vietnam, foreign individuals sent to Vietnam or contracting party pays the income profile announcements in an exemption from tax under the agreement. The records include:-information in an exempt, the tax reduction under the model agreement 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, foreign individuals do not provide enough information or documents as required by this notice proposed specific explanations in this notice.

-The original certificate of the country of residence by the tax authorities issued just before the announcement in the year an exemption from tax under the agreement was legalized consuls;

-Certification of the Vietnam missions related to the activities reported income tax exemption under the agreement.

Individual cases in the country or territory has signed tax agreements with Vietnam does not have the certification mode-residents, individuals provided a copy of the Passport instead of the certificate of residence. Individuals are accountable and responsible to the commitment on not having the certification mode domiciled in tax reduction, exemption and notification under the Convention.

The case at the time of filing a copy of the passport has not identified the individual who is the subject of the country or territory, are obliged to personally commit to send passport copy in the 1st quarter of next year.

c) for athletes and artists are the subject of foreign income from cultural performances, sport in Vietnam: fifteen days before performing the contract (or the cultural exchange program, the sport) with organizations and individuals, Vietnam, foreign individuals sent to Vietnam or contracting party pays the income profile in an announcement under the tax exemption. The records include:-information in an exempt, the tax reduction under the model agreement 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, foreign individuals do not provide enough information or documents as required by this notice proposed specific explanations in this notice.

-The original certificate of the country of residence by the tax authorities issued just before the announcement in the year an exemption from tax under the agreement was legalized consuls;

-Certification of the Vietnam representative body in the cultural exchange program, the sport of active content and income tax notification under the Convention.

Fifteen days before the end of work contract in Vietnam (or cultural exchange programs, sport) or end of tax year (depending on the time before) foreign individuals to send certificates of residence tax year which Vietnam-party contract or pay income.

The time on the case has yet to be confirmation of residence then the foreign individual is obliged to commit to submit a certificate of residence in the first quarter of next year.

The case does not have labor contracts with the overseas employers or labor contracts with employers in Vietnam, taxpayers can file for the tax agency letter of appointment or equivalent documents or valuable as contract labor.

Individual cases in the country or territory has signed tax agreements with Vietnam does not have the certification mode-residents, individuals provided a copy of the Passport instead of the certificate of residence. Individuals are accountable and responsible to the commitment on not having the certification mode domiciled in tax reduction, exemption and notification under the Convention.

The case at the time of filing a copy of the passport has not identified the individual who is the subject of the country or territory, are obliged to personally commit to send passport copy in the 1st quarter of next year.

15. Individual cases registered dependents deductible scene; the Organization, individuals pay income suggest evidence from personal income tax deductions; personal declaration about who should direct the nurturing, disabled people do not have the ability to labor and not individual labor contract from 3 months or more have committed less than the level of income tax payable shall follow the provisions and declaration by the 16/REGISTER-ACCOUNTING, 17/ACCOUNTING , 21a/XN-ACCOUNTING, 21b/XN-ACCOUNTING, 22/XN-ACCOUNTING and CK-23 ACCOUNTING attached to this circular.

Article 15. Article 1 subject tax. Article subject taxpayers filed a tax return for the tax agency binge of direct management.

The case of the taxpayer have subdivisions (branch, shops ...) business in the same locality, then the provincial taxpayers make filed the tax return of the binge the subdivisions that tax agency for direct management of the taxpayers.

The case of the taxpayer having subdivisions in other province-level where local taxpayers is headquartered, the subdivisions made binge of tax filing units for direct management of tax agency subdivisions.

 Business taxpayers do not have fixed locations such as wholesale business trips, business, construction, transportation, household Freelancer else ... filing a tax return for the tax agency binge of local management of business activity or residence.

2. is article subject tax tax types to file for each year shall be as follows:-article subject tax once 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 businesses but have business activities tax subjects to the article 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.

For taxpayers who are active trading opened, pay tax binge is not filing a tax return next year for the article subjects if not changing the factors makes the change in the level of tax payable article subjects.

-Where the taxpayer has the change the factors related to the tax base of tax changes to pay binge next year's pay binge tax filing for next year, the deadline is the latest tax on December 31 of the year of the change.

3. tax records binge is the tax article Subjects according to the 01/MBAI attached to this circular.

Article 16. Taxes, State budget revenues related to land use 1. Home tax, land and determine tax: a) taxpayers file tax returns home, land and land plots for each filed for the tax Bureau where taxable land.

b) the time limit for filing a tax return, the land:-for organization, the time limit for filing a tax return, the land of 30 January every year.

-For household, personal use of land already tax declaration, the land is not filing a tax return, the land of the next year.

-In case there arise the increase, reducing the taxable area, the land, the taxpayer must file the tax return records of ten days from the date incurred increased, reducing the land area.

-Where the taxpayer or the tax reduction, exemption of land still have to submit tax records, land of the same papers related to the determination of the tax exemption of the first year and the next year the year of expiry of tax exemption and reduction of taxes.

c) tax records, land is:-Home tax, land under model number 01/NĐAT attached to this circular applies to the Organization; or:-Home tax, land under model number 02/NĐAT attached to this circular apply to individual households.

d) to determine the number of House tax, land tax, for:-land of taxpayers is held, then taxpayers identify tax in the tax return home, the Earth.

-For land tax of households, individuals: based on the previous year's tax book or land tax in the tax Bureau, tax, land tax notice under model number 03/NĐAT attached to this circular and send to taxpayers know.

-The number of tax years was divided into two States, each submission to the States by 50% tax.

Case the taxpayers want to file tax once for the entire amount of the tax year, the taxpayer must make land tax according to the duration of the first filing during the year.

e) the time limit for the tax authorities, tax message out land to individual households as follows:-the slowest is 30 April for the announcement of the tax filing period filed the first of the year; tax deadline is 31 May.

-The latest is September 30, for the announcement of the tax filing period filed Monday in the year; tax deadline for is January 31.

-The case of receipt of additional tax on reported tax, tax authorities tax notice under the additional declaration of ten days from the date of the tax return records.

-Tax case, land in 100 thousand years under contract, the tax agency announced the entire tax year in the period of the first tax year.

2. agricultural land use tax a) taxpayers use farmland tax filing using agricultural land for Tax Bureau where taxable land use agricultural land (or the people's Committee of the communes, wards and towns where established window tax).

b) the time limit for filing the tax return for agricultural land use:-for organization, the time limit for filing tax returns using the latest agricultural land is 30 January every year.

-For household, personal use of the land was subject to tax and having the Agency's tax in the tax from previous years shall not apply to agricultural land use tax of the next year.

-The case of agricultural land use tax for an area of crops harvested once, tax return filing deadline of ten days from the date of extraction yields.


-In case there arise the increase, reducing the area of the agricultural land use tax, the taxpayer must file the tax return records of ten days from the date incurred increased, reducing the land area.

-Cases are exempt or reduce agricultural land use tax, the taxpayer must still apply to agricultural land use tax of the same papers related to the determination of the tax exemption of the first year and the next year the year of expiry of tax exemption and reduction of taxes.

c) profile of agricultural land use tax is the tax on agricultural land use form attached to this circular:-tax use for agricultural land held under model number 01/SDNN attached herewith;

-Land-use tax for agricultural households, individuals under model number 02/SDNN attached herewith;

-Land use tax, agricultural tax for land used for crops harvested once under model number 03/SDNN attached to this circular.

d) determines the number of agricultural land use tax payable:-for agricultural land use tax of the taxpayer is held, then taxpayers identify tax in the tax return for agricultural land use.

-For agricultural land use tax of households, individuals: based on the previous year's tax book or land use tax year agricultural Tax Bureau, tax calculation, tax message out to use agricultural land under model number 04/SDNN attached to this circular and send to taxpayers know.

-For agricultural land use tax crops harvested once, the taxpayers themselves determine the number of agricultural land use tax payable. Case the taxpayer does not determine the tax, the tax agency assigns tax and notify the taxpayer to know.

e) the time limit for the tax authorities announced the agricultural land use tax for households and individuals:-latest on April 30 for announcement of agricultural land use tax of States filed in the year; tax deadline is 31 May.

-The latest is September 30 tax notice for use of agricultural land of States filed a second time in the year; tax deadline for is January 31.

-The case of receipt of additional tax on reported tax, tax authorities tax notice under the additional declaration of ten days from the date of the tax return records.

The case of the local crop harvest agricultural products do not coincide with the time limit for payment provided for in this point, the Tax Bureau is allowed to delay tax notices and tax period not exceeding thirty days compared to the prescribed time limit at this point. The case of the taxpayer have tax requirements once for the entire agricultural land use tax year, the taxpayer must make tax paid according to the duration of the first filing during the year.

3. land lease, rent and informed the land leasing, rent water: a) the land rental, rent water made mining land lease, rent water according to model No. 01/TMĐN attached to this circular and submit resumes land rental, rent water for registered office of land use or environmental resources Agency. The local cases have not made one-gate mechanism, the Declaration land lease, rent water filed in local tax authorities where the soil, the water for rent.

The time limit for filing Declaration land lease, rent water slowly for 30 days from the date of the decision for land rental, rent water.

The case of the person who is leasing land, rent water submitted testimony land lease, rent water offices or are making leasing according to the notice of tax authorities shall not apply to mining land lease, rent water.

In case there is a change in the area of the land lease, rent water, soil, location of the object to be exempt, reduce land rent ... lead to a change in the amount of rent to be paid then who are the land rental, rent must publicly filed records land lease, lease new countries and submitted to the tax authorities at the latest within 30 days from the date issued the authority issued the text change on the land, the water, the location ... that leads to a change in the amount of rent to be paid.

b) notice filed land lease, rent water b. 1) where land rental, rent water new: registered office of land use or environmental resources Agency is responsible for turning the record testimony land lease, rent water offices directly manage taxpayers. Within five working days from receipt of mining land lease, rent water, tax authorities determine the amount of land rental, rent must submit and send notifications filed land lease under model number 02/TMĐN attached to this circular through the registration office of land use or environmental resources Agency to rent land water, hire know to land leasing, rent water on the State budget.

b. 2) where annual land leasing, the land rent since Monday, tax agency report filed land lease for the land rental, rent water as follows:-the latest is on April 30 for notice submission of land rents, hire of water States filed the first of the year; The money is the latest deadline 31 May.

-The latest is on September 30 for notice submission of land rents, hire of water States filed Monday in the year; The deadline is January 31, the latest money 10.

The case Agency has the authority to adjust the price of land rental, rent water tax authorities have to redefine the land lease, the rent must submit and notify the taxpayer made.

The case of the land rental, rent water like to leasing the land, rent water once for the full amount of land rent, the rent must submit all year to make the land leasing, rent water according to the duration of the first filing during the year.

The case filed land lease, rent water one (01) for the entire time period then within thirty (30) days from the date of the notice of payment, taxpayers must pay enough money to the GOVERNMENT EXCESSIVE.

4. land use money Stubs: a) the use of land made the land use money stubs according to model No. 01/TSDĐ attached to this circular and submit papers relevant to determining the financial obligations under the provisions of the law for the Office of register of land use or environmental resources Agency. The local cases have not made one-gate mechanism then land use money Declaration filed at the local tax authorities where the land.

 b) Registration Office of land use or resource and the Environment Agency are responsible for transferring money using declaration of the use of land for tax authorities where the land to be granted land use right certificate.

c) within 3 working days from receipt of sufficient land use money Declaration, tax authorities determine the amount payable, land use and send payment notification to use land under model number 02/TSDĐ attached to this circular for the use of the land or through the Office of register of land use or environmental resources Agency to send the use of land.

d) case of auctions of land use, the taxpayers paid use of land under the provisions of the law on the auction.

e) the time limit for payment of land use at the latest thirty days from the date the taxpayer received notice of payment.

Article 17. Testimony of fees 1. Khai stamp fee: a) responsible for filing Declaration fee and where the filing fee stubs directory: organizations and individuals have assets in an advance transcript fees are responsible for declaring and filing fee stamp stubs for the tax authorities according to the time limit prescribed by the law of stamp fees.

-Stamp fee Declaration, submitted to the land registry office for the land use or environmental resources Agency in local home, the Earth. The local cases have not made one-gate mechanism, the profile Declaration stamp fees, land tax Bureau filed in the home, the Earth.

-Declaration fee contacts other property such as vehicles, guns ... filed at the local tax Bureau where registration of the ownership, use.

b) resumes manifest stamp fee, land, including:-stamp fee declarations under model 1/LPTB attached herewith;

-Proof of the House, the land of legitimate origin;

-The proof of the property (or property owners) of the object does not have to pay in advance or vessel are exempt from stamp fees (if any).

c) profile stamp fee Declaration other properties according to the rules of the law of stamp fees (except fishing boats, inland waterway vessels, ships lack the original profile or new in Vietnam referred to in point e of paragraph 1 of this), including:-stamp fee declarations under model number 02/LPTB attached herewith;

-Invoice buying legitimate assets (for the case of the sale, transfer, Exchange your property which the party delivered the property is held, the individual production operations, business); sales invoice or confiscated (for case purchases confiscated); or decide to transfer, assignment, liquidation of assets (for the case of the Administration, judiciary, State administrative bodies of the political organization, social-political organizations, social organizations, civil society organizations-non-manufacturing operations jobs transfer business assets to organizations, individuals); or property transfer documents were signed between the party and the party receiving the asset allocation of property certified by notary or authorized State bodies (for the case of the transfer of assets among individuals, may not work in manufacturing, business);

-The proof of the property or property owner in the object does not have to pay in advance or vessel are exempt from stamp fees (if any).

d) The proof of the property (or property owners) of the object does not have to pay stamp or stamp fee exemption in some cases such as the following:


Papers referred to in this point is the original or a copy notarized or authenticated (unless otherwise specified).

d. 1) for religious organizations, foundations of religion are State-recognized or permitted land use activities on the purpose of the community:-proof of the religious basis of the State allows activity;

-The certification decision of land use rights, or decisions.

d. 2) specialized assets serving defense, security: snapshot (stamped validation of the Agency) decided to approve of the grant of authority on the delivery of the property or investment property shopping specialized serving defense, security; Or certified by the authority of the police, defense of property, property of the type used in the units serve the purpose of Defense and security.

d. 3) cases, the land compensation:-the decision to revoke the land of old and new allocation decisions of competent State agencies.

-Land use right certificates, home ownership of land was the host State administration authorities which on the certificate is not debited financial obligations;

Case the landlord has completed the obligation of stamp fees but not yet granted or lost certificates of ownership, land use, the identification stamp fees of the landlord being State (or confirm the Agency's housing record management); or the decision to exempt pay stamp of the authorized State agencies.

-The invoice or contract of sale, transfer, legal land under the provisions of the law, accompanied by a certificate from the main receiving money compensation, support the recovery of the bodies, the land pay (for the case compensated, aided by money).

Tax authorities after you have processed no currency stamp fees for home, land or compensated by money compensation shall record: "Has no processing fee before the contacts in a number of ...", signed and stamped "hanging" on vouchers receive compensation.

d. 4) in Exchange supply cases certificates of ownership, the right to use the assets, the need of proof of ownership, property use was granted.

d.5) owned property, use of the business was turned into a joint stock company's ownership stake in the company to declare the fee before the contacts to provide the tax authorities of the following: profile-snapshot (stamped confirmation of the company) the decision of the competent State agencies about moving the business into a joint stock company.

-Catalogue of assets transferred from enterprise to joint-stock companies (with only partial capitalization, they must have decided to transfer the assets of the business), including the name of the property procedure declaration fee.

d. 6) assets have filed charges before that vessel held personal, raising capital, or be divided then the taxpayer should have:-proof of the property before the directory is a member of that Organization (or organizations decided to establish the Charter activities of the organization with capital contribution by member name property or evidence of the capital contribution by property; or the name in the register of business and have proof of the capital contribution by the property).

-The decision to dissolve, divide, split, merge, merged the Organization and Division of property for members.

-Certificate from stamp fees (for stamp fees); stamp fees or declarations at the Tax Agency's identification record: no stamp fees (for cases not filed under the provisions of law) of the delivery of the property to the recipient of the property; or certificate of ownership, using the property due to the capital contribution by the property name (for the receiving organization which declared before contacts); or certificate of ownership, use of the property by the organization name can stand Award (for the members divided the assets Declaration stamp).

-Business cooperation contract (which is the case), or decide to split, maneuver the assets in the form of a capital reduction, increase records authority (for the case of maneuver of the property between the Member unit or a unit internal estimation).

d. 7) where houses of affection, the solidarity, the House supports the humanitarian in nature: papers transferring ownership, use donated party and party of land between the home was donated.

d. 8) finance lease assets:-leasing contract was signed between the parties for rental and lease assets under the provisions of the law on financial leasing.

-Report on the liquidation of financial leasing contracts between the parties for rental and lease assets.

-The certificate of ownership of the property of the leasing company.

d. 9) shell, frame, of the replacement machine must re-register in the warranty period: the warranty-certificate properties.

-Alternative asset inventory export Votes, accompanied the paper recovered the old property of the seller grants to the buyer.

d. 10) proven cases in family relationships using one of the relevant newspaper as: Hukou, marriage certificate, birth certificate, recognition decisions adopted by competent State agencies as prescribed by law ... e) profile Declaration stamp fee fishing boats transport boats, inland marine, ships without original records or new in Vietnam must have:-stamp fee declarations under model number 02/LPTB attached herewith;

-The vote or confirmed by the competent bodies of the boats in the registered object ownership (ensuring rights for people who pay in advance in case vessel has filed charges before the contacts which are not State bodies have issued a certificate of registered ownership , use).

g) Tax Bureau announced the filing fee contacts within three working days (for home, land) or in a day's work (for the automotive, motorbikes, boats, hunting, sporting guns) from receipt of a valid application. Invalid profile case, tax return records for the registered office of land use or resource and Environment Agency (for the previous fee record contacts, Earth), or for people who have assets (for the record before the contacts other assets) under the time limit at this point.

Notice of the filing fee for the vessel home, land under model 1-1/LPTB attached herewith; Notice of filing fee contacts other property right on the stamp fee declarations of assets.

h) stamp fee deadlines at the latest within thirty days from the date the taxpayer received notice of payment.

2. oil and gas: a fee Declaration) Who filed the charge of petroleum made gasoline fee Declaration filed with the tax authorities of direct management.

b) gasoline fee is the kind of publicity by month.

c) Declaration charge gasoline is gasoline fee declarations under model number 01/PHXD attached to this circular.

3. Publicity for environmental protection charges for mining: a) the Organization, individuals must apply to mining environmental protection fee stubs with the tax agency to manage directly the same where the resource tax declaration. The event held for the purchase of mineral collectors must sign filed changes of people exploit the organizations that are responsible for filing environmental charges stubs with the tax agency procurement facility management for minerals.

b) environmental protection charges for mining is the kind of publicity by month and year.

Mining environmental protection charges settlement for mining includes mining settlement and settlement to the time of the termination of mining activities, the cessation of the activity for the purchase of mineral collectors, the termination of operations, termination of the contract changed the business owner or corporate reorganization.

c) Declaration of environmental protection charges for mining by month is January PROVINCIAL sample declarations attached to this circular.

d) settlement Declaration environmental protection charges for mining is the Declaration form 02/PROVINCIAL accompanied this circular.

4. other fees in the State budget: a) organs, the Organization was given the task of collecting fees in State budget publicly filing fees for tax authorities to manage directly.

b) of fees in the State budget is the kind of publicity by month and year of settlement.

c) Declaration of fees in the State budget by month's declarations of fees according to model No. 01/PHLP attached to this circular.

d) Declaration in settlement of fees in the State budget is a settlement of fees in form No. 02/PHLP attached to this circular.

Article 18. Value added tax, corporate income tax for foreign contractors, subcontractors abroad-foreign contractors, subcontractors abroad is business value added tax (VALUE ADDED), corporate income tax (TNDN) according to the instructions in this article.

-Foreign contractors, subcontractors abroad is foreign business personal testimonies of VAT according to the instructions in this article, the personal income tax according to the guidelines in article 14 of this circular.

1. The tax return filed for the case of VAT according to the method of deduction, tax filing on the basis of statements of revenues, costs to determine income under tax-Vietnam-party contracts with foreign contractors, foreign contractors contracted with foreign sub-contractors responsible for notification in writing to the tax authorities about the foreign contractor Foreign subcontractors, make tax filing by the method of deduction, tax filing on the basis of statements of revenues, costs to determine the income tax calculation within 20 working days from the time of signing the contract.


-When the tax authorities tax registration certificate for foreign contractors, subcontractors abroad, the foreign contractors, subcontractors abroad have a responsibility to send 1 copy of tax registration certificate of foreign contractors, subcontractors abroad for Vietnam party or foreign contractors. The case has arisen the payment for foreign contractors in Vietnam-party time haven't received copies of the tax registration certificate of foreign contractors in Vietnam party temporarily deduct and pay VAT accounts, foreign contractor tax payable as instructed in paragraph 2 of this Article.

a) VAT Declaration foreign contractors make value added tax according to the provisions of article 10 of this circular.

b) foreign contractor tax implementation of enterprise income tax according to the provisions of article 11 of this circular.

c) free message profile, tax breaks under the foreign contractor in the case of an exemption, the tax reduction due to the application of the Treaty to avoid double taxation between Vietnam and countries, other territories, then perform the following procedure to add: When provisional enterprise income tax, taxpayers send message profiles in an exempt under the tax rebate, for the tax authorities of the same corporate income tax you according to model No. TNDN 01A/01B/model No. TNDN or attached to this circular. The records include:-information in an exempt, the tax reductions under the agreement in the form of INTERNATIONAL COOPERATION/01 attached herewith;

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

-Original resident certificate by the tax authorities of the country of residence of the level immediately before the announcement in an exemption from tax under the agreement was legalized consuls;

Copy of the contract concluded with the organizations and individuals in Vietnam and foreign countries have confirmed of taxpayers.

The case years ago that taxpayers have reported in an exemption from tax under the agreement the next year just announced the signing of the contract with the snapshot of organizations and individuals in Vietnam and abroad (if any) of the taxpayer.

When opening the enterprise income tax, taxpayers send certificates of residence was legalized by the Consulate in tax calculation and verification of the implementation of the contract the parties signed the same declaration of enterprise income tax according to the model No. TNDN/3 attached to this circular.

d) foreign contractors, subcontractors abroad perform duties as instructed in paragraph 1 of this article, if continuing contracts contractors or subcontractors contract in Vietnam before the end of the contract the contractor or sub-contractor, the old contract continue mining tax, as in paragraph 1 of this article.

The case of the signing of the implementation contract, contractor or sub-contractor new contracts at the time of the contract the contractor or sub-contractor of the old contract has ended, if made publicly by the method of deduction of VAT, tax on the basis of statements of revenues, costs to determine the income tax , then the foreign contractors, subcontractors made foreign tax obligations for new contracts as instructed in paragraph 1 of this article.

The case at the same time that foreign contractors, subcontractors abroad made many contracts, if there is a qualified contract to foreign contractors, subcontractors abroad tax according to the instructions in paragraph 1 of this article, the other contracts (including contracts that do not qualify) must also make tax according to the instructions in paragraph 1 of this article.

2. The tax return filed for the case of VAT calculated on the VALUE ADDED tax rate, payment% calculated on the turnover tax return-for cases filed VAT calculation directly on the ADDED VALUE, tax filing rate% count on sales is the kind of publicity generated by the payment of money for foreign contractors and mining settlement at the end of the contract the contractor.

Vietnam-party case payment for the foreign contractors several times a month, can register as tax, instead of opening each time incurred paying for foreign contractors.

-Vietnam-party contracts with foreign contractors to deduct and pay taxes instead of foreign contractors and tax filing, tax declaration to the tax authorities the direct management of the Vietnam side.

With regard to the contract of the contractor's construction, installation contract, the tax filing, tax declaration to the tax authorities the location of the construction activities, installation.

-Vietnam Party responsible for tax registration with tax authorities of direct management to implement tax changes for filing foreign contractors, subcontractors abroad within 20 working days from the time of signing the contract.

a) tax for the business activities and the types of other income a. 1) profile: tax-the tax form number 01/NTNN attached herewith;

-Snapshot of the contract the contractor, subcontractors contract certified by the taxpayers (the first tax return of the contract the contractor);

-Snapshot of the business license or licensure of the taxpayer.

a. 2) notice records exempt under tax treaty: foreign contractors in the case of an exemption, the tax reduction due to the application of the Treaty to avoid double taxation between Vietnam and countries, other territories, then perform the following procedure to add: fifteen days before the tax deadline, the Vietnam side of the contract or pay income for foreign contractors to send the tax authorities Records notice in an exemption from tax under the agreement. The records include:-information in an exempt, the tax reduction under the model number 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

-Original resident certificate by the tax authorities of the country of residence of the level immediately before the announcement in an exemption from tax under the agreement was legalized consuls;

Copy of the contract concluded with the organizations and individuals in Vietnam have confirmed by taxpayers.

+ Active cases of buying and selling securities that do not have stock purchase contracts, the taxpayers filed certificate of depository account stocks, bonds by the Bank or depository securities firms confirm form No. 01/TNKDCK attached to this circular.

+ For income from capital transfer activity: the taxpayer submits more certified copy of taxpayer capital transfer, the snapshot of the investment certificates of the company to foreign investors that Vietnam, which is confirmed by the taxpayer.

The case has been reported in the previous year an exemption from tax under the agreement the next year just announced the capture new economic contracts concluded with the organizations and individuals in Vietnam and abroad (if any) of the taxpayer.

Fifteen days before the end of the contract work in Vietnam or end tax year (depending on the time of place) of foreign contractors to send certificates of residence was legalized by the consular tax year which Vietnam-party contract or pay income.

The time on the case has yet to obtain a certificate of residence, the foreign contractor is obliged to commit to submit certificate of residence was legalized in the first quarter of next year.

b) tax for foreign airline ticketing office, agent in Vietnam of foreign airlines are responsible for tax declaration and pay tax for foreign airlines.

Tax records are submitted to the tax authorities the direct management of ticket sales office, dealers in Vietnam by foreign airlines.

Tax declaration for foreign airlines is the type of statement you.

b. 1) profile: tax-tax for foreign airlines, according to model No. 01/HKNN attached to this circular.

-Snapshot of the contract the contractor, subcontractors contract certified by the taxpayers (the first tax return of the contract the contractor);

-Snapshot of the business license or licensure of the taxpayer.

b. 2) notice records under the tax exemption: the case of foreign airlines in an exemption, the tax reduction due to the application of the Treaty to avoid double taxation between Vietnam and countries, other territories, then perform the following procedure to add: fifteen days before tapping the market or the first tax period of the year (depending on the time before) , Office in Vietnam by foreign airlines submit to tax authorities in the notification profile an exemption, tax relief under the agreement. Records are: + message in an exemption under the tax form number 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

+ Original resident certificate by the tax authorities of the country of residence of the level immediately before the announcement in an exemption from tax under the agreement were consular legalization.

+ Snapshot of the Vietnam market mining license (permission) of the Civil Aviation Bureau granted according to the regulations of the Civil Aviation Law of the taxpayer.

The case has been reported in the previous year an exemption from tax under the agreement the next year just announced the snapshot of the Vietnam market mining license (permission) of the new Civil Aviation Bureau of the taxpayer (if available).


Fifteen days before the end of the contract work in Vietnam or end tax year (depending on the time before) Office in Vietnam by foreign airlines submit certificate of residence was legalized by the Consulate in tax and income statement international transportation for the event ticket sales market in Vietnam according to the model No. 1-1/HKNN, the income statement for international transport case swap, share in international air transport according to the 01-2/HKNN-of-year tax related to the tax authorities as a basis to apply tax reduction, exemption from international transport operations of foreign airlines.

c) tax for foreign cargo airline organized as agent of the ship or delivery agents to transport goods for foreign carriers are responsible to deduct and pay taxes instead of foreign carriers.

Tax records for the foreign carriers are submitted to the tax authorities the direct management of ship agents party agents or goods.

Tax return for foreign carriers is the kind of publicity by month.

c. 1) profile: tax-tax for foreign carriers according to model No. 01/VTNN attached to this circular;

-Income statement for international transport business case directly operating the vehicles by model number 1-1/VTNN, the income statement for international transport case swap/share according to model No. 01-2, VTNN, lists the stored sales-ten-bow tie under model number 01-3/VTNN attached to this circular.

c. 2) records the notice under the tax exemption: the case of foreign carriers in an exemption, the tax reduction due to the application of the Treaty to avoid double taxation between Vietnam and countries, other territories, then perform the following procedures: more In the tax return for foreign carriers of the first tax period of the year , foreign carriers or agents of foreign carriers must submit to the tax authorities in the notification profile an exemption, tax relief under the agreement. The records include:-information in an exempt, the tax reductions under the agreement in the form of INTERNATIONAL COOPERATION/01 attached herewith;

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

-Original resident certificate by the tax authorities of the country where the foreign resident shipping levels for tax years immediately before the year announced in an exemption from tax under the agreement was legalized consuls;

-Documents proving the direct ship operating business, is one of the following documents: + snapshot of ship ownership registration certificate of the taxpayer;

+ Snapshot of the lease (rent or business case be empowered to use) of the taxpayer;

+ Main version or snapshot routing ships mining license of the port service;

+ The originals or copies of licenses of ships into the port of port service;

+ Main port's confirmation of the company's ships into the port of Vietnam; 

+ Other materials.

Foreign shipping cases have the contacts, swap, leasing, renting the empty vessel ... then need to provide the relevant documents (such as the contract of partnership Executive, tapping the same means of transport, contract swaps, contracts for chartering space...).

The end of the year, foreign carriers or agents of foreign carriers must submit the tax authorities a certificate of residence was legalized consuls of that year.

The case has been reported in the previous year an exemption from tax under the agreement, then the next year the foreign carriers or agents of foreign carriers need only announce any changes on the status of the business as the business registration changes, the change owner or operator vehicles (if any) ... and provide the documentation with the change.

The case of foreign carriers are the main agents, the agent's headquarters and extra agents, more local branch in Vietnam, the agents, foreign carriers filed a certificate of primary residences have consular legalization and tax registration certificate (or business registration certificate) for local management of taxation where foreign carriers There are main agents, the agent's headquarters; send copies of certificates of residence have consular legalization and tax registration certificate (or business registration certificate) of the main agents in the management of local Tax Bureau where foreign carriers have extra agents, affiliates and stating where filed a notice in the main in an exempt tax reduction under the agreement.

d) tax for foreign reinsurance Vietnam responsible Party, deduction and tax changes for organizations receiving foreign reinsurance.

Tax records are submitted to the tax authorities direct Vietnam-party management.

With regard to tax foreign reinsurance is the type of statement you.

d. 1) profile: tax-tax for organizations receiving foreign reinsurance under model number 01/TBH attached herewith;

-Snapshot of the reinsurance contract certified by the taxpayers (the first tax of reinsurance contracts);

-Snapshot of the business license or licensure of the taxpayer.

d. 2) of records notices under the tax exemption: the organizations receive direct foreign reinsurance filing notice in an applicable double taxation avoidance agreements for each year for all reinsurance contracts that the Organization has signed or expected signed in that year. Organizations that receive foreign reinsurance can authorize the tax agent, the company's representative office in Vietnam or the Vietnam reinsurance company filing. Meanwhile, organizations receive foreign reinsurance filed with the tax authorities 2 records notice: dossiers announced (expected) and profile announcements (official). Specifically the following: d. 2.1) for announcements (expected):-the time of the filing notice (expected) on the subject under the tax exemption: filing period is one of the following time-depending on the time before time: 5 days before signing the contract; or 5 days after the implementation of contracts; or 5 days before payment.

-Filing locations reported in an exemption from tax under agreement: + for the organizations to receive foreign reinsurance has a representative office in Vietnam: filed in tax, the city where close the representative office.

+ For the organizations to receive foreign reinsurance does not have representative offices in Vietnam: the case of the organizations receive direct foreign reinsurance filing: filed in tax, the city where the Vietnam reinsurance company expected first contract;

The case of the organizations receiving foreign reinsurance authorisation for legal representation in Vietnam: submission filed in the tax Department, the city where the legal representatives filed the registration tax. For example, the tax agency, the audit firm or the Vietnam reinsurance company expected first contract ...-profile announcements in an exemption from tax under the agreement include: + announced (expected) according to model No. 01/TBH-TB attached to this circular.

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

+ Original resident certificate by the tax authorities of the country of residence grants were consular legalization (for the year preceding the filing year announced (expected)).

+ Table of the reinsurance contract has or anticipates signing under model number 01-TBH-TB 1, attached to this circular.

d. 2.2) for announcements (official):-the time of filing: within the first quarter of next year, the organization received the foreign reinsurance is responsible for the tax authorities notice (officially) together with the relevant records.

-Location filed: similar to the filed notice (expected).

-Submission to the tax authorities: + announcements (official) under model number 02/TBH-TB attached to this circular.

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

+ Original resident certificate by the tax authorities of the country of residence has been legalized in consular tax year.

+ Snapshot of the reinsurance contract has done in years of taxpayers (including these contracts already in the plan and the contract outside the tax agency had sent the plans) but not yet submitted to the tax authorities.

+ Catalogue of contracts according to each type of form No. 02-TBH-TB 1, attached to this circular. At the time of submission of the notification (formal), the taxpayer will classify the contract and send the list of contracts according to each type (with certain norms); each type of contract is only sent a certified copy of the taxpayers to do templates. Taxpayers are responsible for the statistics.

d. 2.3) apply procedures agreement:-after the organizations receiving foreign reinsurance filed notice (expected), tax authorities will grant the certification of organizations receiving foreign reinsurance has filed an application to announce tax reductions, exemptions under the agreement in Vietnam at the latest after 15 working days from receipt of application and tax authorities will confirm right in the notice (expected). When signing a contract with the Vietnam reinsurance company, organizations receive foreign reinsurance can provide Vietnam party signed copies of this certificate of tax authorities have the endorsement of the competent authorities to be temporarily exempt from tax according to the agreement. Notice the (expected) was established as a 2:1 a proposed object by applying the agreement holds and 1 a save in Tax.


-After the organizations receiving foreign reinsurance filed the notice, the tax authorities have the obligation to check the records. Cases detected the incorrect, insufficient or invalid will notify the applicable recommendation or agreement required tax if the taxpayer does not satisfy the conditions for applying the Treaty.

e) settlement Declaration:-contractor tax declarations under model number 02/NTNN attached herewith;

-Lists of foreign contractors, subcontractors Vietnam participated in the contract the contractor according to the model of 2-1/2/, 02-NTNN NTNN attached herewith;

-Lists tax documents;

-The liquidation of the contract the contractor.

3. The tax return filed for the case of VAT according to the method of deduction, tax filing rate% count on sales-foreign contractors, subcontractors direct foreign VAT declaration made by the method of deduction, tax rate% count on sales tax filing, tax declaration to the tax authorities direct Vietnam-party management.

With regard to the contract of the contractor's construction, installation contract, the tax filing, tax declaration to the tax authorities the location of the construction activities, installation.

-Within 20 working days since signing the contract, Vietnam-party contracts with foreign contractors, foreign contractors contracted with foreign sub-contractors responsible for notification in writing to the local tax authority where foreign contractors, subcontractors abroad tax registration of the foreign contractor , Foreign subcontractors directly register and perform the submission of VAT according to the method of deduction, tax filing rate% on taxable sales.

-When the tax authorities tax registration certificate for foreign contractors, subcontractors abroad, the foreign contractors, subcontractors abroad have a responsibility to send 1 copy of tax registration certificate of foreign contractors, subcontractors abroad for Vietnam party or foreign contractors. The case has arisen the payment for foreign contractors in Vietnam-party time haven't received copies of the tax registration certificate of foreign contractors in Vietnam party temporarily deduct and pay VAT accounts, foreign contractor tax payable as instructed in paragraph 2 of this Article.

a) value added tax by deduction method as defined in article 10 of this circular.

b) enterprise income tax according to the rate of% calculated on sales is the kind of statement times arise when foreign contractors receive payment and settlement at the end of the contract the contractor.

 The case of foreign contractors receive payment several times a month, can register as tax, instead of opening each time.

b. 1) profile: tax-the tax form number 03/NTNN attached herewith;

-Snapshot of the contract the contractor, subcontractors contract certified by the taxpayers (the first tax return of the contract the contractor);

-Snapshot of the business license or licensure of the taxpayer.

b. 2) notice records exempt under tax treaty: foreign contractors in the case of an exemption, the tax reductions under the Treaty shall implement the following procedures: more fifteen days before the tax deadline, foreign contractors to send the tax agency notice records in an exemption from tax under the agreement. Records are: + message in an exemption from tax under the model agreement 01/INTERNATIONAL COOPERATION attached herewith;

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by this notice, propose specific explanations in this notice.

+ Original resident certificate by the tax authorities of the country of residence of the level immediately before the announcement in an exemption from tax under the agreement was legalized consuls;

+ Snapshot of the contract concluded with the organizations and individuals in Vietnam have confirmed by taxpayers.

The case has been reported in the previous year an exemption from tax under the agreement the next year just announced the capture new economic contracts concluded with the organizations and individuals in Vietnam and foreign countries have confirmed of the taxpayer (if available).

Fifteen days before the end of the contract work in Vietnam or end tax year (depending on the time of place) of foreign contractors to send certificates of residence was legalized by the consular tax year which Vietnam-party contract or pay income.

The time on the case has yet to obtain a certificate of residence, the foreign contractor is obliged to commit to submit certificate of residence was legalized in the first quarter of next year.

b. 3) Declaration: tax-tax declaration form No. 04/contractor NTNN attached herewith;

-Lists the subcontractors Vietnam participated in the contract the contractor under model number 02-2/NTNN attached herewith;

-Tax vouchers, statement-A liquidation of the contract the contractor.

4. Tax for foreign contractors in instances with the Vietnam economic organizations to conduct business in Vietnam on the basis of the tender contract.

a) case the list founded the venture board, the Board of the performing accounting, have accounts at the Bank and is responsible for issuing an invoice; Vietnam economic organization or join venture is responsible for general accounting and Division of profits for the parties, the Board of the partnership, or organization responsible, Vietnam Economic Declaration, filing and payment of VAT, CIT as defined on the entire revenue made the contract bidders as specified in article 10 , Article 11 of this circular.

b) where the parties to the partnership under the method of dividing revenue, production sharing, or venture together but each job Contracting Parties to make a joint venture work separately, the parties themselves determine the portion of the revenue earned by the foreign contractors can make declaration payment as instructed in paragraph 1, item 2, paragraph 3 of this article.

Article 19. Tax and determine the tax according to the equity method, the tax return for real estate rental activities 1. Households and business, personal business or resource extraction tax according to the equity method (referred to as households stock tax) including: a) individual business households had no business or non-business registration business registration, tax registration, was not the tax authorities urge but the time limit according to announcements urge of tax authorities business, household, personal business still not perform tax registration.

b) Households and business, personal business not perform accounting mode invoices and vouchers.

c) Households and business, personal business not perform filed the tax return as prescribed.

d) Households and business, personal business has open bookkeeping, but through the examination of the tax agency found improperly accounting mode, do not make the correct and full invoicing, voucher when purchasing goods, services, tax declaration is not accurate, honest; the tax authorities could not base on bookkeeping, invoices, vouchers, to determine the tax accord with the reality of business.

Household, personal resources, crafts, dispersion, mobility, not often.

2. Taxes, fees apply according to the equity method include: a special consumption tax);

b) resource Tax;

c) value added Tax;

d) environmental protection charges for mining activities.

3. stock tax records are submitted to the Tax Bureau for local management of business activity or resource extraction.

a) individual business households trading stock tax statement template declaration No. 01/THKH attached to this circular.

b) Households and individuals, resource extraction, mining stock tax statement template declaration number 02/THKH attached to this circular.

4. The time limit for filing securities tax: business personal, Household business tax according to the equity method made by tax year (a year of testimony once), where there is a level of revenue equal to or below the sales tax not mentioned in paragraph 5 of this Article shall not have to pay tax.

From 20 November to 5 December of the previous year, the tax authorities performed play by the method of tax next year on the stock declaration form No. 01/THKH for all households and business, personal business tax according to the equity method.

Tax authorities urge business households make stubs for tax filing and tax authorities. The time limit for filing a tax return is the latest on December 31 of the previous year.

The new case out of business or resource extraction, mining, the time limit for filing a tax return on the stock is the latest ten days after the start of trading or resource extraction, minerals.

5. sales tax not Level: the level of revenue not pay tax according to the equity method as prescribed in this point are defined as follows: for households and business, personal business was business: monthly revenue Level must not pay tax according to the equity method = general national minimum wage income subject to pit which :-the general minimum wage is defined as the minimum wage, tax year in accordance with the Decree of the Government (in effect at tax year) about the minimum wage for employees working in the company, Enterprise, cooperative, partnership, farm, household individuals and other organizations of Vietnam has hired labor.

-The proportion of taxable income ACCOUNTING is defined as the ratio of taxable income determined by the Director General of taxation issued applied locally under the guidance of the Ministry of finance.

6. Listed list of households and business, personal business in an not pay tax on the stock


The tax Bureau performed listed revenue levels not pay tax at the appropriate places equity (ward headquarters, civil, tax Team Headquarters) and public notice listing places to households and business, personal business to know. The time listed is from July 1 to October 1 of every year.

The base database of the tax authorities, the tax Bureau in collaboration with the Council tax consultancy Ward Township, determine the extent of the sales of the individual business households and business in an not pay tax lease, make a list of households and business, personal business in an not pay tax and publicly list at Ward Office based tax team, then announced to households and business, personal business know before 20 January every year.

7. Determine the number of taxes payable of securities for households and business, personal business has revenue on sales tax not level the base documents Declaration of the taxpayer of revenue, income, production and sale of resources exploitation, the database of the tax authorities The tax Bureau, in coordination with the Council tax consultancy commune, Ward test determines the correctness, honesty of tax records, investigative organizations determine revenue, the income in question cannot properly to assign business revenue, production and sale of resources exploitation. To ensure the determination of taxes are fair, before the notice of tax of each individual households, the tax agency to publicly projected revenue, tax of individual households, individuals pay tax according to the equity method for the household business, personal business or resource extraction; then consult the Council tax consultancy, Ward Township to identify and inform households, individuals pay taxes and perform.

Stock tax amount is determined for each month and one-year stock stable, except households have stock tax change trades, business or scale scale resource extraction, minerals.

The case in March, households and business, personal business, all business Vacations shall be exempt from tax by the month. The case in March, households and business, personal business break business from fifteen days or more shall be reduced by 50% tax of the month.

Households, personal business subject to tax reduction, exemption must file tax reduction exemption proposal. Records suggest that the tax reduction, exemption applies as instructions in article 38, article 39 of this circular.

The profile base suggested tax breaks, tax authorities directly check the records and the decision to reduce the tax.

8. Time limit for tax notices and tax filing deadline: the tax authorities send tax notifications securities form No. 03/THKH attached to this circular to slow stock tax households at most 1/20. Notice once applied to the stable tax month in years.

Based on reported equity tax tax tax payer, every month of the last day of the month. The case of households ' stock options tax tax according to you, the tax deadlines for both you as the last day of the first month of the quarter.

With regard to the resource tax, tax authorities may announce seasonal tax; the tax authorities must specify the time limit for submission of tax on a tax notice and sent to households ' stock tax minimum is ten days before the last day of the tax period.

9. Determine the number of households and business tax, personal and business tax according to the equity method in the case of a change in revenue-case households and business, personal business tax according to the equity method that uses billing and revenue on lower revenue bills, the securities business households personal and business tax, securities.

-Case households and business, personal business tax according to the equity method that uses the Bill and have generated revenue on higher securities revenue bills but business households demonstrate revenue incurred higher turnover of securities not by changing the scale, changing the profession due to objective factors, the irregular business households personal business, to supplement revenue Declaration on higher revenue bills and VAT additional submissions. In this case the tax authorities do not make adjustments, tax revenue has equity.

 -Case households had stock tax change trades, business or scale scale of mining production, mineral resources, they must declare supplements with tax authorities since may arise to change the scale, to the tax authorities for tax identification number matching the fact arise tax obligations of taxpayers. Declaration is the Declaration form No. 01/THKH or declarations under model number 02/THKH attached to this circular.

The tax agency to redefine securities tax amount payable for the month has changed about the trades, business or scale change of scale, production of mineral resources exploitation and notice of tax payable securities for taxpayers to know.

Cases of business households do not declare change of profession, the scale of business with tax authorities or dishonest, or tax agencies have proving material change on the scale of households trading leads to increased sales, the tax authorities have the right to request the submission of additional business households incurred tax increase compared with the number of securities and the tax has level of tax for the period the tax stability to suit the business situation.

10. Tax for households, individuals with property for rental households, individuals who have rental property subject to VAT, payment stubs. The case of the real estate rental amount is lower than the level of turnover tax not securities referred to in paragraph 5 of this Article, the households, individuals are not filed VAT.

Real estate rental case first, households and individuals have made real estate tax with tax authorities of local management has the property to be granted the odd Bill and pay tax. Single-level Bill recommended travelers follow the legal text guide to the Bill of sale of goods, provision of services. Single base grant proposals and bills the attached documents on the lease of the property, the tax authorities guide households, individuals who have rental property to determine the number of VAT to be paid under the provisions of the law on value added tax. Households and individuals have made rental property tax before getting the odd Bill.

Tax authorities of local management of rental property has collaborated with the province people's Committee established the list of households, individuals and rental property guide households, individuals have made rental property business registration and tax registration tax to be granted for cases not have tax code.

The case of households, individuals who have rental property in the form of prepaid rent rental riders for a lease, the household, the individual has the right rental property and submit the VAT for the amount of rent received in advance for a lease in the case of stubs , filed under each tax times arise.

Article 20. Stubs, pay tax for hydropower production activities 1. Stubs, submitting VAT for the production of hydropower hydropower production facilities make value added tax declaration at the local headquarters and submit VAT into the local Treasury where there are hydroelectric factory (where available, turbine and the facilities of the power plant). 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 (including the turbine, hydroelectric dams and other facilities of the power plant) located in the province of , central cities; hydroelectric production facility made VAT at the local headquarters of concurrent main stars send VAT declaration to the tax authorities were entitled to place local VAT revenue.

For example, hydroelectric plants located on common X 2 the A and b. split rate of VAT of hydroelectric plants X 2 the A and B is defined as follows: The target of A factory The B rate ratio figures generally targets the general incidence rate data the target factory X Lake area (ha) 1.500 79% 63.60% 400



21% of 36.40% of the total number of households moving to compensate (households) 42.77% 71 95 57.23% of the value of physical damage the lake bed (BIL) 86.03% 351 57 13.97% of the compensation cost of resettlement support (billion) 46.67% 53.33% 32 28 based on figures on the VAT number of hydroelectric plants X made A Province is 38% filed for and submitted to The B is 62%.

Hydroelectric production facility made VAT VAT declarations according to model No. 01/ADDED VALUE attached to this circular.

For hydroelectric production facility EVN dependent accounting: implementing VAT as VAT declarations for the hydropower production dependent accounting EVN model No. 01/APPLIED PHYSICAL CHEMISTRY-RATES attached to this circular.

VAT case of hydroelectric production facility, filed the budget according to the corresponding proportion of investment value of hydropower production base, then set the table allocation of tax of hydropower production base for local model No. 01-1 of APPLIED PHYSICAL CHEMISTRY-RATES attached to this circular and submit VAT declarations to the tax authorities where to enjoy local VAT revenue.

2. Publicity, corporate income tax for hydropower production activities:


a) hydro electric company independent accounting of enterprise income tax in place of headquarters. The company's independent accounting of hydropower has the production base of hydropower-dependent accounting operations in the province, the central city in different geographical areas where hydroelectric companies headquartered; the production base of hydropower-dependent accounting company Vietnam electricity (EVN) (including hydroelectric companies dependent accounting and hydroelectric) based in the province, central cities other than where the headquarters of the Office of EVN, the enterprise income tax is calculated, filed at the headquarters and where are the hydro-electric production facilities accounting dependency. Corporate income tax calculation, filed in the central cities, where there are hydroelectric facilities accounting dependency is determined by the number of corporate income tax payable in the period (x) to rate the cost of hydroelectric facilities accounting rests with the total costs of the business.

The company's independent accounting of hydropower, the parent company-Vietnam electricity Corporation is responsible for corporate income tax for the income tax of enterprises incurred at head office and in the accounting unit depends according to the schedule of CIT computer filed of business accounting of hydropower units dependent model No. TNDN-APPLIED PHYSICAL CHEMISTRY 2, attached to this circular.

b) where hydroelectric factory (where the turbine, hydroelectric dams and the facilities of the power plant) is located on in central cities, the corporate income tax due to hydroelectric facilities, the provincial budget in proportion to the value of investments (including factory : the turbine, hydroelectric dams and other essential facilities) located in the province of the central cities, respectively, hydroelectric production base establishment table of allocation of tax to be paid by hydro-electric production facilities for local model No. TNDN-APPLIED PHYSICAL CHEMISTRY/02-1 attached to this circular. Hydroelectric production facility declaring CIT locally where the main headquarters at the same time send a copy of the Declaration, the CIT CIT computer filed of business accounting of hydropower units dependent model No. TNDN-APPLIED PHYSICAL CHEMISTRY/02 (for business unit hydro power accounting) and the allocation of tax to be paid by hydro-electric production facilities for local model No. TNDN-APPLIED PHYSICAL CHEMISTRY/02-1 attached to this circular to the local tax where tax revenue is enjoyed.

3. Mining, tax resources for hydropower production activities: hydro-electric production facilities make stubs, tax local resources where registration tax declaration according to the resource tax is used for hydro electric production model number 03/APPLIED PHYSICAL CHEMISTRY-TAIN attached to this circular. The case please hydro hydroelectric production facility is located on in the central cities, then the tax resources of hydropower production was for the local Division where shared wholeheartedly hydro, hydro-electric facilities, tax filing resources for local tax authority where registration tax declaration (or where close Head Office) and stars send tax resources for local tax offices where tax revenue enjoyed resources, implement tax resources for the budget of the city, directly on the basis of hydro Lake area; funds clearance compensation, resettlement of migrants; number of households to move the resettlement and compensation of the damage value in the lake bed.

For example, hydroelectric plants hydroelectric Lake X located on the area 2 the A and B, then the resource tax amount of hydro power X divided for The A and The B are as follows: The target of A factory The b. common rate rate data the target data rate the general rate of the target plants X Lake area (ha)



1.500 79% 63.60% 400 21% 36.40% of the total number of households moving to compensate (households) 42.77% 71 95 57.23% of the value of physical damage the lake bed (BIL) 86.03% 351 57 13.97% of the compensation cost of resettlement support (billion) 46.67% 53.33% 32 28 based on figures on the number of tax resources of hydropower X made A Province is 64% filed for and submitted to The B's 36%.

The case of the tax resources of hydropower production filed the budget according to the corresponding proportion of investment value of hydropower production base, then set the table to allocate the resource tax payable of hydroelectric production facility for local model No. 03-1, APPLIED PHYSICAL CHEMISTRY-TAIN attached to this circular and submit a copy of the resource tax to local tax where tax revenue enjoyed resource.

4. in case of hydroelectric production facility is located on in the central cities, opening adjustment of VAT tax settlement, tax settlement, must submit the VAT, tax, resource tax arising on increase or decrease is calculated for the local Division where revenue is entitled under the principle of prescriptions in paragraph 1 , item 2, paragraph 3 of this article.

5. the procedure for lodging tax: where business is headquartered (or where registration, tax declaration) made the submission of VAT, tax, resource tax on local GOVERNMENT EXCESSIVE where the head office (or where tax registration) and submit the change the unit rests at the local places that enjoy tax revenue tax, tax, resources.

The base of VAT, tax, resource tax is calculated, the allocation for local home to Headquarters (or where registration, tax declaration) and in the local tax revenue enjoyed the place, tax, tax resources on VAT declarations, declarations tax, resource tax and the Addendum No. 01-1 of APPLIED PHYSICAL CHEMISTRY-RATES Appendix No. TNDN-APPLIED PHYSICAL CHEMISTRY/02, Addendum No. 2-1, Appendix, no. TNDN-APPLIED PHYSICAL CHEMISTRY 3-1 of APPLIED PHYSICAL CHEMISTRY-TAIN, documented business tax filing, tax, tax for local resources where the headquarters and each locality where enjoy VAT revenues, tax, resources tax. On the Specify tax vouchers filed on account of State budget revenue in the State Treasury Board granted with tax authorities where the head office (or where registration, tax declaration) and the local tax revenue, enjoying tax, resource tax.

6. The case of VAT, tax, resource tax of hydropower production facilities are divided for different localities, the local tax Bureau headquarters hydroelectric factory is responsible for chairing the coordination with the client the project factory and the local tax Bureau where shared hydropower investment valuation of the plant ( the turbine, hydroelectric dams and other essential facilities), hydropower Lake area, funding clearance compensation, resettlement, the number of immigrant households are moving relocation and compensation value physical damage the lake bed in each province and reported the Finance Ministry (General Directorate of Taxes) before 30 June of the previous year in the adjacent factory in order to guide the national operations division of CIT, VAT, tax resources.

7. The determination of VAT revenues, tax and tax resources specified in the paragraph 1, paragraph 2, paragraph 3 of this article apply to the factory started manufacturing business from 01/01/2011.

Article 21. Assign tax for the taxpayer pay tax according to the Declaration violated tax legislation 1. The tax authorities have the right to determine the amount of tax payable if the taxpayer in the following cases: a tax registration) do not follow the provisions of article 22 of the law on tax administration;

b) Not filing a tax return within 10 (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;

e) test cases, tax inspectors, tax base to prove taxpayers incorrect accounting regulations, data on the accounting books are incomplete, inaccurate, honesty leads to non-identifying the right factors calculated tax base;

g) signs away or distribute the property to not make tax obligations;

h) Have tax filing for tax administration but does not calculate tax.

2. Assign each of the factors relevant to the determination of tax: taxpayers according to the Declaration being assigned each of the factors relevant to the determination of taxes to be paid in the following cases: a) test cases tax, tax inspectors have grounded prove taxpayers incorrect accounting regulations on the accounting data, incomplete, inaccurate, honesty leads to non-identifying the right factors based computer tax except where severely posited tax.

b) Through checking the goods bought in, sell out to see the taxpayer accounting the value of goods bought or sold does not follow the regular transaction prices on the market.

Regular transaction prices on the market is the price of the transaction under the agreement between the parties objectively no relation links.


Tax authorities can refer to the price of goods and services by the State Management Agency announced at the same time, or the purchase price, the sale price of the business enterprises of the same profession, the same items or sale price of the same item of business to business scale and the number of local customers to determine transaction prices usually do the fixed base price , purchase price and tax.

3. for a number of industries and business activities through the check discovered accounting books, invoices, documents are incomplete or have violated tax laws or have incurred unreasonable in the Declaration, filing taxes, the tax authorities determine the percentage value, the percentage of taxable income calculated on sales or assign the revenue , taxable income. The assigned revenue, to determine income tax based on one or several criteria have been clearly defined as costs, labor costs, depreciation, cost of raw materials and fuel. The assessments by the Ministry of finance to specific provisions applicable to each of the trades, business activity in each period.

4. the fixed base tax: tax authorities tax designation for taxpayers according to the Declaration have violated tax law based on one or simultaneously the following bases: a) the database of the tax authorities collect from taxpayers:-declare to tax authorities about revenues, costs , income tax in the previous tax period.

-The Organization, the individual is related to the taxpayer.

-The other State management bodies.

b) information about: b. 1) taxpayers the same business items, trades, along the local scale. The local case no information about items, trades, scale of the taxpayer, the taxpayer's information along business items, trades, along other local scale;

b. 2) 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 of the same profession, the same found in other localities.

c) documentation and test results, the Inspector.

5. When tax fixation, the tax authorities must send the decision to assign tax for taxpayers according to model No. 01/AĐTH attached to this circular.

6. tax period is ten days from the date the tax authorities issued the decision fixing the tax. The case of the fixed tax agencies tax in the amount of the fixed tax from five hundred million or more, the tax period is thirty days from the date the tax authorities issued the decision fixing the tax.

Where once the tax authorities issued the decision fixing the tax, taxpayers of tax filing tax return or tax return time period has been determined, the tax taxpayers still make tax fixed tax according to the decision of the tax authorities.

Tax number has on file a tax return filed slowly will be tax authorities noted the number of States that tax time or tax to determine the implementation of tax obligations of taxpayers, except where the tax authorities had not accepted the Declaration the tax authorities will have text message for taxpayers to know.

Case the taxpayer does not agree with the amounts fixed by the tax authorities, the taxpayers must still submit tax numbers that, at the same time have the right to ask the tax agency to explain or complain about the fixed tax.

Chapter III TAX Article 22. Tax period 1. Taxpayers are obliged to pay tax in full, on time on the State budget.

2. in case the taxpayer tax calculation, tax deadlines for the last day of the time limit for filing the tax return.

3. where the tax authorities tax calculation or fixed tariffs, tax deadlines are notice period, the decision of the tax authorities.

Article 23. The currency lodging taxes 1. The currency lodging tax is VND Vietnam.

2. in case of payment in foreign currency: a) the taxpayers only pay tax by the currency freely convertible according to regulations of the State Bank.

b) Of foreign currency lodging tax was VND Vietnam converted according to the exchange rate announced by the State Bank in force at the time the taxes were remitted to the State budget.

c) the management of foreign currency lodging tax is made according to the regulations of the Ministry of finance.

Article 24. Location and tax procedure 1. Taxpayers filing tax money made in the State budget: a) In the State Treasury;

b) In tax authorities where the receiving tax records;

c) through the Organization, individuals are the tax authorities collect taxes credentials;

d) At commercial banks, other credit institutions and service organizations under the provisions of the law.

The State Treasury, commercial banks and credit institutions, tax authorities, the organization is responsible for collecting credentials deployed locations, vehicles, tax, charge staff ensures the taxpayer paid taxes to the State budget smoothly and promptly.

2. the procedure for lodging tax: taxpayers pay taxes into the State budget in cash or transfer.

The tax authorities, the State Treasury, commercial banks and credit institutions where the tax money is responsible for instructions on how to set up payment vouchers into the State budget to taxpayers for each form submitted cash or wire transfer. Taxpayers must keep full, detailed information on the documents filed by the Ministry of Finance tax provisions.

a) case of taxpayers filed by cash:-the case of the taxpayer to pay directly at the State Treasury has not yet implemented the project modernization of currency lodging State budget, the State Treasury must endorse on the certificate from the tax on the tax was collected.

-Where the taxpayer filed by cash at the State Treasury has made modernization project currency lodging budget, tax agencies, organizations, individuals are the tax authorities collect taxes credentials, commercial banks and credit institutions are allowed to collect the cash, then the Organization personally, when taxes are granted to taxpayers from the tax money collected in accordance with the regulations of the Ministry of finance.

b) where the taxpayer filed by wire transfer: State Treasury, commercial bank, credit institutions make extract transfer money from your account to the taxpayer on account of State budget revenue. The State Treasury, commercial bank, credit institutions must endorse on the certificate from the tax paid by the taxpayer or the tax-paid vouchers to give taxpayers (for the case of the State Treasury, commercial bank, credit institutions have implemented the project modernization of currency lodging State budget).

Commercial banks, credit institutions must reflect in full the information on the certificate from the State budget as revenue: tax code of taxpayers, GOVERNMENT EXCESSIVE index, States taxes ... to move to the State Treasury and tax authorities.

3. The State Treasury the responsibility to deduct VAT number to submit to the State budget according to the prescribed rate is 2% on the payment amount, the volume of works, items of basic construction in the area by the State budget, the ODA project subject VAT.

The payment does not have a contract, such as payment for the work of project management by the owner directly made, the costs of project management, clearance, for the project by the people themselves do not belong to the scope of VAT deduction specified in this circular.

The owner is responsible for establishing the certificate from the GOVERNMENT EXCESSIVE spending proposals submitted to KBNN control, payment under current rules and add the Declaration details the name, address, tax code of the Contracting unit to KBNN make VAT deductions.

After KBNN implement control and approve payment vouchers for public construction by GOVERNMENT EXCESSIVE capital, the ODA project subject of VAT, KBNN made up from top GOVERNMENT EXCESSIVE form specified in circular No. 128/2008/TT-BTC on December 24, 2008 by the Ministry of finance.

Based on records of approved payment vouchers and vouchers paid into state coffers, GOVERNMENT EXCESSIVE payment to the contractor (in total payment minus tax), at the same time make GOVERNMENT EXCESSIVE income accounting (for deduction of VAT). The State Treasury pays the owner to pay the contractor a certificate from the top GOVERNMENT EXCESSIVE. VAT number by the State Treasury to deduct under this evidence of top GOVERNMENT EXCESSIVE deducted VAT payable by the taxpayer is the beneficiary. The owner made tracking the delivery of paper filed with the offer of goods and services. The case if the owner finds it necessary to save the link 1 vouchers paid to collate with the contractor, the owner of the capture to save in the unit.

The State Treasury the responsibility to coordinate closely with the local tax authorities in the collection of VAT the basic constructions using the State budget on the revenue assurance is convenient, timely and properly regulated.

4. where the implementation of coercive measures tax: a) done by account transfer quote form: based on coercive enforcement of the decision the decision of the tax administration attached to the orders of State budget revenue model No. 01/LT attached to this circular, the State Treasury, Bank, credit institutions where the Organization individuals responsible for account opening extract transfer money from accounts of coerced taxpayer to submit the State budget.

b) made in the form of levy of property, sale of the assets of the taxpayer were coercive to collect enough taxes, fines, the coercive implementers must perform the procedures listed, sold the property in accordance to collect enough tax money, fine filed on the State budget.

5. When the tax paid, fines of taxpayers, agencies, organizations receive money to pay fines, taxes on the full amount of tax, fines were collected on the State budget.


The case of the tax money, fines in cash in mountainous, remote areas, Islands, regions, walking difficulties, the deadline to transfer the full amount of tax, fines on the State budget at the latest not more than five working days from the date of obtaining the tax money, fine.

6. The organization charged the taxable income personal income personal income tax deductions are eligible under the provisions of the law are free to print the certificate from the deduction to give individuals tax deductions. Printing a certificate from the deduction was made under the guidance of the Ministry of finance regarding the issuance, use, management certificate from the personal income tax deduction order print on the computer.

Article 25. Payment of taxes, fines 1. The case of the taxpayer with tax debt, tax collection, tax money, fine, then the taxpayer must specify on the certificate from the tax payer, penalties in the following order: tax debt, tax collection, tax money, fine.

In each type of taxes, fines, order payments are made according to the chronological order of the tax funds, fine; account incurred before being paid before.

2. The tax authorities Guide and request the taxpayers paid in the correct order of payment mentioned above. When collecting taxes, fines, the State Treasury tax payer certificate from the base to the State budget revenue accounting and notification to the tax authorities. The case of the taxpayer paid the incorrect payment order stated on the tax authorities set the adjustment proposal Paper currency, GOVERNMENT EXCESSIVE sent the State Treasury to adjust. After getting the paper proposal to adjust currency GOVERNMENT EXCESSIVE due to the State Treasury, tax authorities moved to set up notification of accounting tax money back, fine filed GOVERNMENT EXCESSIVE under model number 01/NOPT attached to this circular, sent to taxpayers about the tax amount, the fine adjustment by the tax authorities.

The case of the taxpayer is not specified on the payment voucher amount remitted for each account, the tax authorities the tax amount accounting, the fines collected under the aforesaid payment order, at the same time inform the taxpayers know the form number 01/NOPT attached to this circular.

3. All the tax money, fines in violation of tax legislation was filed on account of State budget revenue.

4. With regard to the case of the taxpayer paid taxes into the State budget through commercial banks, credit organizations and service organizations under the provisions of the law, the tax authorities authorize a State Treasury bodies the level opening collects account State budget in the commercial banks credit institutions, in order to focus the tax revenues, fees and other revenues of the State budget.

The end of the working day, the State Treasury must move promptly, in full the entire State budget revenues arising on account of the professional currency on account of State budget revenue of the State Treasury opened at State Bank under the provisions of the law on the State Bank.

Commercial banks have a responsibility to reflect the full, accurate information, data on documents filed with the State budget ensures that the State budget revenue accounting was correct, facilitate the collation of data between the State Treasury, the tax authorities and taxpayers.

The State Treasury is responsible for State budget revenue accounting and transfer documents reflect detailed account filed the State budget for the tax authorities.

Article 26. Determine the tax date 1. The day has been identified as tax day: a) the State Treasury, Bank, credit institutions confirm the paper paid into the State budget in the case of tax by transfer, confirmation on electronic tax vouchers in case of tax made by electronic trading.

b) State Treasury, tax authorities or organizations, individuals are authorized to confirm the tax collectors collect money on tax vouchers with cash.

c) tax authorities made offset in the case of the taxpayer have tax amount, the fine overpaid are compensated with the amount of tax, fines owed on the reimbursement decision cum offset currency GOVERNMENT EXCESSIVE.

2. on the tax already paid in any year, the accounting of budget revenues that year.

Article 27. Tax filing extension 1. The case was renewed tax: taxpayers are tax extension, filed for the tax amount, the fines owed without the ability to pay tax on time in the following cases: a) disaster, fire, accidental damage and do not have the ability to pay tax;

b) moving business locations at the request of the competent State agency that must cease operations or reduce production, business, increase the cost of investments in new production and business;

c) due to the State's policy of making changes that directly impact business results of taxpayers.

d) taxpayers operating in the field of construction, construction works done using State budget funds have been arranged in genus estimates state budget State budget but not yet paid should not have to pay tax leads to tax owed.

e) taxpayer investment projects in infrastructure, business home land is State land, lease the land or land-use rights auction but not yet liberated was by, not to hand over the land led to no source of State budget funds use land, land rents arise for land was delivered but not yet freed was using the , not to hand over the land (if available).

g) other special difficulty because the Prime Minister decides according to the recommendation of the Minister of finance.

2. scope the amount of taxes, penalties, be filed; tax time: a) the taxpayers get stuck as defined in art. 1 of this article shall be extended to a part or the full amount of tax, fines owed up to the time of the disaster, fire, sudden accidents but does not exceed the maximum value of the damaged material. Tax extension period must not exceed two years from the date of expiry of tax payment. In particular:-If the taxpayer's property damage from 50% of it to extend the tax payer, the fines corresponding to the rate of damage but does not exceed the maximum value of the damaged material within a year.

-If the taxpayer's property damage on 50% of the renewal of the amount of tax, penalties, but must not exceed the value of the material loss within a period of two years.

b) taxpayers get stuck under the provisions of point b, c, g, paragraph 1 of this article shall be extended to a part or the whole of the tax money, fines incurred due to the causes mentioned in the point. Tax extension period must not exceed one year from the date of expiry of tax payment.

c) taxpayers get stuck under the provisions of paragraph 1 d this is the extension of the tax payer, the fines corresponding to the amount of money from the State budget. Tax extension period must not exceed one year from the date of expiry of tax payment.

d) taxpayers get stuck under the provisions of paragraph 1 of this article, the e point was the extension of paid use of land, land rents arise with respect to the land is State land, lease the land or land-use rights auction but not yet ground clearance. The amount of land use, land lease be extended to correspond with the amount outstanding of GOVERNMENT EXCESSIVE taxation land not yet ground clearance, not yet delivered. Tax extension period must not exceed one year from the date of expiry of tax payment.

3. The procedure of tax renewal: a) To be extended to pay tax according to the provisions of this Article, the taxpayer must send the proposal to extend the tax, paid fines to the tax authorities of direct management. Profile includes:-writing the proposal to extend the tax paid, penalties under model number 02/NOPT attached to this circular, which stated the reason for the proposal to renew the tax, the amount of the tax, penalties recommended the extension of the time limit, the extension proposal, plan and commit to the filed tax amount , fine;

-Documents that suggest the reason tax renewal or validation of competent authorities about the reason for the proposal to renew the tax.

+ For cases referred to in art. This also proposed text extended the tax payer, the fines they must have: a valuable inventory of property damage due to the legal representative of the Organization, individuals suffering damage to property, commodities and is responsible for the accuracy of data;

Confirmation of the công an xã, ward or township level, Ward PEOPLE'S COMMITTEE Chairman where occurs natural disasters, fires, accidents happen on the disaster, fire, sudden accident;

+ For cases referred to in point b of paragraph 1 of this article also renewals proposal text filed taxes, penalties must be decided by the competent State agencies about moving the business location of the business.

+ For cases referred to in point d of paragraph 1 of this Article also renewals proposal text filed taxes, fines, they must have: A snapshot of the taxpayer the text: the economic contract signed with the owner, the minutes of trials, delivery (if any);

The text endorsed by the owner, that: the total capital investment, the amount owed by the owner, the works are invested in funds has been arranged in the estimation of the State budget.

+ For cases referred to in point e of paragraph 1 this text also recommended the extension of the tax payer, the fines they must have: a written confirmation of the PEOPLE'S COMMITTEE at district level on the project have not made due to the longer part of the land to be delivered has not been freed, have yet to hand over the land.

b) within ten working days from the date of the proposed profile full extension of tax of the taxpayer, the tax authorities have the responsibility to directly manage check out profiles and practical difficulties of taxpayers to get written approval or disapproval the renewal payment.

The text approved the proposal to renew the tax form number 03/NOPT attached to this circular.

The text does not approve the proposal to renew the tax form number 04/NOPT attached to this circular.


Extended profile case, filed incomplete tax according to the rules, within three working days from the date of receiving records, tax authorities must be notified in writing to the taxpayer complete profile. The taxpayer must complete the profile within a period of five working days from the date of the notice of addition records of tax authorities; If the taxpayer does not complete the profile at the request of the tax authority shall not renew the tax.

c) for tax filing extension proposal, the fines specified in point g of paragraph 1 of this, tax authorities manage directly when receiving records suggest the extension of the taxpayer, check the record, comments suggestions and move records suggest the extension of the tax to the level on the Finance Ministry to the Prime Minister.

4. In time be extended to pay tax, the taxpayer does administrative penalty about slow behavior filed taxes for the tax was renewed. When the time expires to renew the tax, the taxpayer must pay tax to the State budget according to the provisions; If do not pay tax, the taxpayer will be administrative sanctions for violations of the range tax law or prejudice criminal liability under the law.

Article 28. Handle the amount of taxes, penalties, surplus 1. Taxes, fines are deemed surplus when: a) the taxpayer have tax amount, the fines already paid is greater than the amount of the tax, penalties must be filed for each type of tax.

b) taxpayers have already paid tax amount greater than the amount of tax to be paid under the tax.

c) taxpayers are tax refundable amount under the provisions of the law on value added tax, consumption tax, personal income tax, the cost of gasoline.

2. Taxpayers have a right to settle the tax amount, the fine overpaid in the following ways: a) tax amount, clearing the fine overpaid tax amounts, fines owed, including the offset between the taxes together.

– Where the taxpayers be reimbursed at the same time the obligation to pay the other revenues, if any proposed clearing the accounts be repaid with account to submit Paper proposals must then reimburse the GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular, which clearly the content proposal part compensate for account payable , send the tax authorities refund place to consider the settlement. The tax agency issued tax refund offset currency GOVERNMENT EXCESSIVE cum under model number 02/QĐHT attached to this circular to just settle the tax refund and tax collecting, penalties owed the State budget, sending the taxpayer.

Complete case taxes (except VAT, pit) that taxpayers at a local tax registration tax but in many other local taxpayers are paying the tax and tax refund procedures in tax offices where registration tax declaration.

For refunds at the local distributed according to the proportion of tax in headquarters and the regions, when done clearing the State budget revenues on tax refund decision cum offset currency State budget shall only be compensated with corresponding refund amount is allocated according to the percentage stated on locally the place has its headquarters and other localities.

-Once done, if still clearing tax refund, tax authorities established the order to reimburse the State budget revenue model No. 01/MARK attached to this circular (the amount on the refund Order must be equal to the amount referred to in article 3 of the decision of tax refund offset currency GOVERNMENT EXCESSIVE cum) , send the State Treasury Board level to make refunds to taxpayers.

Complete case taxes (except VAT, pit) that the taxpayer registration at a local tax but in many other local tax, taxpayers are paying the tax and tax refund procedures in tax offices where registration tax declaration the tax authorities refund Order setting GOVERNMENT EXCESSIVE revenues , in which separate the account must repay local (local each reflect on 1 line), sent to the State Treasury of local peers to make refunds to taxpayers.

-Where the tax authorities discovered who was tax refund still obliged to file the other taxes, but taxpayers don't suggest offset number to file on paper suggested reimbursing the State budget revenues, the tax authorities made decision on tax refund offset offset currency GOVERNMENT EXCESSIVE cum , send the taxpayer.

b) deducted from the amount of tax, penalties, payable by the next filing times.

The offset between the amount of tax overpaid with fines, the amount of tax to be paid by the next filing of the same time taxes are made automatically in the system of management of the tax authorities.

c) refunded when the taxpayer does not owe tax money, fine.

Heads of tax reimbursement decision under model number 01/QĐHT attached to this circular, sent taxpayers; Base reimbursement decisions, established the order to reimburse the State budget revenue model No. 01/MARK attached herewith submit the State Treasury Board level to make refunds to taxpayers.

3. The refund overpaid tax for the taxpayer is dead, missing, lost the capacity for civil acts are performed: a) refund The surplus to the people who are the law presumed dead was made: the case of the legacy were divided then the refund of overpaid tax dead people are made for those who enjoy inheritance in the heritage range dying to leave, but not to exceed your assets is received, unless agreed otherwise.

The case has not been divided, the heritage the refund of overpaid tax dead people be made to heritage managers.

The case of the State, agency, organization, entitled heritage according to the Testament shall also refund of overpaid tax the dead to leave as heir is personal.

In the absence of heirs according to the Testament, according to the law or have but refuse to accept legacies, the refund of overpaid tax the dead to leave is done according to the rules of civil law.

b) refunds of overpaid tax amounts people were declared missing, who were declared lost the capacity for civil acts to be performed for the Court to be assigned to manage the assets of people who were declared missing, who were declared lost the capacity for civil acts done within the scope of asset management.

c) method surplus to taxpayers was dead, missing, lost the capacity for civil acts is made according to the provisions in paragraph 2 of this Article.

4. organizations and individuals pay income from wages, the wages are authoritative personal personal income tax has the responsibility to compensate surplus, underpaid tax deduction, also payable, reimbursement for overpaid when personal tax. Organizations and individuals charged money to advance income tax for individuals with surplus and make settlement with the tax authorities as follows: a) the case on tax declarations (form No. 05/KK-ACCOUNTING attached to this circular), the obligation of settlement on behalf of individuals with surplus , then the Organization, individuals pay income as follows: – upper case table/BK-05A ACCOUNTING only overpaid individuals, then organizations, individuals pay income to make compensation or repayment proposal as specified in clause 5 of this Article.

-Upper case table/BK-05A ACCOUNTING have the total amount of tax overpaid individuals greater than the total tax amount of the individual filed missing organizations, individuals pay income tax deduction of the individual filed missing to reimburse the overpaid individuals. After clearing, organizations, individuals pay income to make compensation or repayment proposal as specified in clause 5 of this Article.

b) case on tax declarations, payment obligations instead of the individual tax number must submit the State budget organizations, individuals pay income tax deductions made by underpaid individuals to reimburse the overpaid individuals. After clearing, organizations, individuals pay income to make compensation or repayment proposal as specified in clause 5 of this Article.

5. replace the settlement obligation for individuals are compensated with the obligation of the Organization, individuals pay income.

-Case settlement obligations instead of the individual has surplus, the same time the obligation deducted also has a surplus, the Organization, individuals pay income repayment proposal Paper setting revenues of State budget according to model No. 01/ĐNHT issued this circular for this obligation both , send the tax authorities directly managed to tax refund.

-Case settlement obligations instead of the individual has surplus, the same time the obligation no longer tax deductible to be paid or no surplus (tax number zero (0)), then the Organization, individuals pay income repayment proposal Paper setting revenues of State budget according to model No. 01/ĐNHT issued this circular sent tax authorities directly managed to tax refund according to regulation.

-Case of the obligation to deduct has surplus, the settlement obligations instead of no longer payable tax amount or no surplus (tax number zero (0)), then the Organization, individuals pay income repayment proposal Paper setting revenues of State budget according to model No. 01/ĐNHT issued this circular sent tax authorities directly managed to tax refund According to the regulations.

-Case settlement obligations on behalf of individuals with surplus, and the obligation of the tax deduction also must pay or settlement obligations instead of personal tax is also payable, at the same time obliged to deduct has surplus, the Organization, individuals pay income repayment proposal Paper setting revenues of State budget to implement compensation form No. 01/ĐNHT issued this circular, which clearly the content proposal part compensate for the account to be paid to send the tax authorities directly managed to tax refund according to regulation.

6. for the case surplus amount settlement according to the instructions in points a and c of paragraph 2 of this article, the taxpayer must make reimbursement procedures, tax offset as defined in Chapter VII of this circular.

Chapter IV AUTHORIZED TAX Article 29. The authority and scope of the tax collector credentials


1. The tax authorities delegated to organizations and individuals who make collect taxes within the management of the tax authorities of the following:-the agricultural land use Tax;

-House and land Tax;

-Tax for households and business tax according to the equity method;

-Personal income tax.

With regard to other taxes, if the tax authority delegated to organizations, individual currency it must be consent of the Minister of finance.

2. The mandate of tax revenue must be made through a contract between the heads of tax administration with the legal representative of the Agency, organization, or directly with the individual mandate tax unless tax credentials for income transactional nature of the individual foreign contractors.

3. The contract tax, established credentials as model No. 01/UNTH attached to this circular and must ensure that the content of authorized taxes:-currency;

-Geographical areas are the credentials currency;

-Scope of work as credentials: a guide to tax taxpayers; urge taxpayers filed a tax return, tax filing; collecting the tax, the tax from the taxpayer and filed the tax return to the tax authorities; the tax paid on the State budget; reviewing and reporting of cases in the tax area, without tax Executive; provide information about new or changed information about local taxpayers are authorized currency; collect the tax money from the taxpayer and filed into State budget collection accounts.

-Powers and responsibilities of the parties and party credentials are delegated;

-Reporting the implementation of the contract; the mode of payment receipts, just collect taxes, mandatory funding currency;

-The time limit for earning credentials. Upon expiry of mandate collecting the two sides must make mandatory contract currency liquidation and liquidation proceedings under model number 02/UNTH attached to this circular.

Article 30. The responsibilities of the parties are party is collecting credentials from the credentials of the tax collector is responsible for performing the contract authorized currency signed with the tax authorities. The party is not tax rights credentials the credentials back to any third party implementing mandatory contract currency signed with the tax authorities. For some of the specific content of the contract of the credentials, follow the following instructions: 1. Cases must collect the tax from the taxpayer: the Parties have the responsibility to collect credentials, explain, guide and taxpayers about the provisions of the tax law, liability for tax, registration tax and payment; provides tax form and instructions for tax declaration; urge taxpayers and tax collecting the tax from the taxpayer to submit to the tax authorities in accordance with the prescribed time limit.

2. Send the tax message and urge taxpayers make tax filing: the party is collecting credentials upon receipt of the tax notice is made against the tax, if the incorrect tax notices, not enough compared with the tax, the timely response to the tax authorities release the tax notice for the right to the tax.

The party is collecting credentials must submit tax notices to taxpayers before the last day of the tax period indicated on the tax notice of at least five days. When tax notices mailed to taxpayers, the party is collecting credentials to request the notification recipient signatures, urging the taxpayer pay tax on time.

For the credentials of individual income tax revenue is not tax notice, the party responsible for tax collecting credentials urge taxpayers make pay tax according to the tax returns of taxpayers.

3. The organization collecting the tax and granting vouchers for taxpayers: As tax collectors, on the credentials to write the tax receipts collected and written once for all three related to specify the amount of the tax, taxes, tax period and the other content on the receipts. Tax receipts are written from a small to a large number of, not jump and is written in full, obviously according to the content required in tax receipts, and signed, specify the name of the person directly. After you check and receive enough tax money, the direct tax receipts to fall to taxpayers.

4. Submit the tax money collected in the State budget: party was responsible for tax collecting credentials submitted in full, timely tax and other revenues collected to the State budget in the State Treasury. The amount of tax to be paid into the State budget is the total amount recorded on the tax receipts.

When the tax paid on the State Treasury, the party is authorized to collect the set lists from currency and created tax paper on State budget in cash; The State Treasury certificate from the tax authorities for the transfer of the amount authorized currency have filed to track and manage.

The tax agency contracted to collect credentials specified the time and extent of tax money collected that the party be authorized currency tax in accordance with state coffers of currency and collect taxes according to the instructions of the General Department of taxation. Party time be authorized currency tax money into the State Treasury must not exceed five days of collecting money for the geographical region's tax collecting areas, walking difficulties; no more than three days for the other; the case of tax money collected in excess of ten million they must pay into the State budget, except in some cases due to objective reasons in the region particularly hard, the difficulty, the Director General of tax decision tax review has collected in excess of 10 million are submitted on the next working day on the GOVERNMENT EXCESSIVE.

5. Settlement of tax money collected and tax receipts with the tax authorities: a) the amount of tax settlement currency is: slow for day 5 of month later, the party is authorized to collect taxes collected, the number of reports filed by last month sent the tax authorities under model number 03/UNTH attached to this circular. Reporting currency lodging must reflect the number of receivable, collected, number of outstanding, outstanding cause and urge solutions currency lodging. The tax Bureau received reports currency lodging tax credentials to be party to check specific receipts have currency, tax number, tax number, has submitted the budget, against the tax have filed certified by Treasury, if the number of variances to establish a definite cause for the contained specific responsibilities.

b tax receipts settlement): once a month, at the latest within 5 days of the following month, the party is authorized to collect taxes payment types table-setting receipts taxes, charges and fees were used, the number of surviving under each type of receipts with the tax authorities in accordance with the regulations.

After ten days of the end of the calendar year, the party is authorized to collect taxes created report using tax receipts with the tax authorities about the receipt of taxes, charges and fees already use and transfer receipt types exist then under model number 04/UNTH attached to this circular.

Any delay of payment receipts, income tax has paid slowly in the State budget are considered aggressive behavior spend money; tax collectors do not write receipts, or incorrect category of tax receipts accordingly, parties were authorized tax collection will be handled in accordance with the current legislation.

6. Monitor and report to the tax authorities the case of incidental new taxpayers or change the scale, sector of local taxpayers earning credentials.

Article 31. Liability of tax authorities collect tax agency credentials is responsible for the implementation of the policy and management of local taxes.

1. Public announcement about the case in an income mandate for taxpayers to know and implement.

2. Release the tax notice delivered to the sides are the credentials along with the tax revenue tax has browser. Tax notification delivery time for the party to be tax collectors credentials before the expiry of tax notice under the provisions of chapter III of this circular a minimum of ten days.

3. Allocate adequate, timely tax receipts are collect taxes mandated party and party guide are tax management credentials, use the correct receipts. Parties are authorized collect taxes when tax receipts level must have written recommendations and referrals given to authorized people go get a receipt.

4. Pay the cost of collecting credentials credentials currency contract signed.

5. Check currency lodging taxes are tax credentials party: based on tax receipts due to the party credentials currency has currency payment and tax with the tax authorities and filed paper base money into the budget was released, certifying the funds of the State Treasury, the tax authorities performed a tax accountant and tax debt determined to have management measures like combination.

The tax agency decides the fine for late tax filing slow tax case and transferred to the party is authorized to collect taxes mandated parties are currency transferred to taxpayers. The party was responsible for tax collecting credentials urge taxpayers filed enough tax money, fine filed slowly into the State budget.

Article 32. Funding the credentials the credentials are Party tax collectors enjoy collecting credentials funding. The expense of collecting credentials from the operating expenditure of the tax authorities.

The Ministry of Finance has separate guidelines on funding the credentials currency match according to each area, each type of tax.

Chapter V RESPONSIBILITIES of COMPLETING TAX OBLIGATIONS in Article 33. 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 34. Complete tax filing obligations in case of bankruptcy, dissolution, termination of activities 1. The completion of the tax obligation in the case of dissolution, bankruptcy made according to the provisions of article 54 of the law on tax administration and the law on enterprises, the law on cooperatives and bankruptcy legislation.


Private business owners, Board members or the owner of the limited liability company, the Board of joint-stock companies or business liquidation organization responsible for the completion of the business tax obligations in the event of dissolution.

The Council to dissolve the cooperative responsible for the completion of tax obligations of the cooperative in the event of dissolution.

Management, asset liquidation is responsible for the completion of the business tax obligations in the event of bankruptcy.

Private business owners, members of partnerships partnerships are responsible for fulfilling obligations both before and after a decision is declared bankrupt by the Court.

2. Responsible for fulfilling tax obligations in case the taxpayer cease operations not performed the procedure of dissolution, bankruptcy under provisions of the law: a) terminated business operations according to the procedure of dissolution, bankruptcy unfinished business tax obligations, the owners of private enterprises , Chairman of the Board members or the owner of the limited liability company, Chairman of the Board of joint-stock companies, the head of the Board of the cooperative is responsible for filing the tax debt section.

b) households, individual termination of business activities not yet completed the tax obligations tax debt left by households and individuals responsible for the submission.

c) active cooperation has not yet completed the obligation to pay tax, then the tax debt section chief by combination of remaining works is responsible for the submission.

d) who has the responsibility to pay taxes has completed the entire tax obligations as stipulated in point a, b, c of this account has the right to ask those who have the obligation to jointly perform the obligation to jointly for themselves according to the rules of civil law.

Article 35. Complete tax filing obligations in case of reorganization of business 1. The business was divided responsibility to fulfill the obligation to pay tax before dividing the business. The business case was not yet completed tax obligations, the new businesses are formed from the split business are responsible for fulfilling the obligation to pay tax.

2. separated business, being incorporated, incorporated is responsible for fulfilling the obligation to pay tax before the split, merge, merged businesses; If not completed, then the business tax obligations were split and new businesses are formed from the business being split, merge enterprises, enterprises get merged is responsible for fulfilling the obligation to pay tax.

3. the conversion business owner is responsible for fulfilling the obligation to pay tax before conversion; case conversion business unfinished tax obligations, the new businesses were created from the conversion businesses have a responsibility to fulfill the obligation to pay tax.

4. The reorganization of the enterprise does not change the time limit for payment of the enterprise was reorganized. The business case is held back or new established businesses do not pay tax in full by the deadline specified tax then sanctioned under the provisions of the law.

5. The tax authorities have the right to request one of these businesses have obligations related to complete the entire tax obligation. Where a business has made the entire tax obligation shall have the right to ask the enterprise is obliged to perform vicarious vicarious obligations section for themselves according to the rules of civil law.

Article 36. The inheritance tax obligations of individuals who have died, who lost the capacity for civil acts, or missing persons according to the provisions of civil law 1. The completion of the tax obligation is presumed dead by the laws the people inheriting made in the scope of the legacy left by the person who died.

The case has not been divided, the heritage the completion of tax obligations due to the dead to leave was made heritage managers.

In the case of the legacy were divided then the completion of tax obligations due to dead people to leave are the successors to the corresponding implementation but not exceed your assets is received, unless agreed otherwise.

In the case of the State, agency, organization, entitled legacy according to the Testament must also perform a complete tax obligations due to the dead to leave as heir is personal.

In the absence of heirs according to the Testament, according to the law or there but refused to accept the legacy the complete tax obligation of the dead leave is done according to the rules of civil law.

2. The completion of the tax obligations of the person was declared missing, who were declared lost the capacity for civil acts delivered by the Court to manage the assets of people who were declared missing, who were declared lost the capacity for civil acts done within the scope of asset management.

3. where the competent State bodies annulled the decision declaring a person dead, missing or lost the capacity for civil acts, the amount of tax owed has deleted according to the provisions of article 65 of the law on tax administration restored, but not been charged penalty slowly filed for the time being presumed dead , missing or lost the capacity for civil acts.

Article 37. Confirm the implementation of tax obligations 1. Taxpayers have the right to propose the tax authorities managed to directly validate the complete tax obligations of each type of tax or of all taxes (except at the stage of export taxes); or suggest the tax authorities managed to directly confirm the amount of the tax, penalties are also payable to recommend confirmation.

Individual cases, foreign contractors pay tax through the Organization, individuals are responsible to deduct at source, the proposal with the tax agency to manage the party directly deducted at source to confirm the completion of tax obligations.

2. proposed text confirms the fulfillment of tax obligations must clearly state the content:-the name of the taxpayer, the tax code;

-Tax Number of each type of tax including tax by the taxpayer in the tax records were filed with the tax authorities and tax number, tax number, determined by the decision of tax authorities;

-The amount of the administrative penalty due to the violation of tax legislation;

-The amount of the tax, penalties have been filed;

-The amount of the tax, penalties owed (if any).

3. within five working days from the date of the proposed text confirms the implementation of tax obligations of taxpayers, tax authorities are responsible for issuing documents confirming the implementation of tax obligations of taxpayers. Case of need check, compares the information on implementation of tax obligations of taxpayers, tax authorities sent notice to taxpayers know the reason yet to confirm the implementation of tax obligations of taxpayers.

4. procedure for foreign tax deduction on the tax in Vietnam The organization, the individual is the subject of Vietnam to be tax deductible already paid (or treated as filed) in the tax treaty signed with Vietnam needed to complete the procedure below: a) taxpayers send tax deduction proposal is submitted (or are considered to have filed) foreign tax in Vietnam to the tax authorities the central cities, where tax registration. The records include: a. 1) the paper tax deduction proposal under the agreement in the form of INTERNATIONAL COOPERATION 2, attached to this circular which provides information about the transactions related to foreign tax proposed to be deducted from the tax in Vietnam in the scope of the agreement.

The case for reasons of force majeure, the taxpayer does not provide enough information or documents as required by art. 4 this particular explanation suggested in the paper suggest the above deduction.

a. 2) other documents depending on the recommended form of deduction. In particular:-the case of the direct deduction + snapshot of income tax in the foreign country of the taxpayer;

+ Certified copy from overseas tax confirmed by the taxpayer;

+ The original confirmation of foreign tax authorities about the number of taxes already paid.

-Tax deduction on the stock case + snapshot of income tax in the foreign country of the taxpayer;

+ Copy of business registration or other legal documents confirm the overseas business operations of the taxpayer;

+ Letter of competent authorities of foreign taxes have long, steady and confirm the stock tax deduction proposal is consistent with the Convention and the law of the country signed the relevant agreement.

-Indirect deduction case + legal documents proving relationship and the ratio of capital contribution deduction proposal object;

+ Snapshot of income tax in the foreign Division of the company's shares interest that audience participation, which is confirmed by the taxpayer;

+ Snapshot of the tax deducted at source for the return of shares be split of the taxpayer;

+ Certified by the tax authorities of foreign taxes already paid for the shares is divided and number of corporate income tax already paid before the split interest shares.

b) tax authorities pursuant records review and resolve tax deductible under the provisions of the Convention and the guidance in this circular within 10 working days from the time of receipt of application referred to in point a above. Time limit of 10 working days not including additional time and explanation of records.

5. The procedure of confirmation of tax already paid in Vietnam for the residence of the foreign objects: where a resident of water object signed the agreement with Vietnam income tax payable in Vietnam under the provisions of the agreement and Vietnam want to confirm tax law tax already paid in Vietnam to be deducted from tax in the country of residence need to perform the following procedures: a) where tax payers suggest confirming the actual tax amount filed in Vietnam posted the profile suggested to the Department of taxation or central cities where tax registration for confirmation. Profile includes:


a. 1) recommended Paper confirm the real tax filed in Vietnam under model number 03/INTERNATIONAL COOPERATION attached to this circular, which provides information about the transactions related to taxable income and tax amounts arising from transactions in the scope of the agreement.

Cases of force majeure, the taxpayer does not provide sufficient information or documents as required by art. 5 this particular explanation suggested in the paper confirmed proposals mentioned above.

a. 2) residence certificate of the country of residence issued by the tax authorities (specify objects to reside in the tax-calculation period) were consular legalization.

Within 7 working days from the date of the application, the tax office where the object registered tax is responsible for granting the Italian validation of tax already paid in the form of INTERNATIONAL COOPERATION or INTERNATIONAL COOPERATION 05/04/attached to this circular. Use model number 04/INTERNATIONAL COOPERATION with regard to personal income tax and corporate income tax; use model number 05/INTERNATIONAL COOPERATION with respect to income tax on the money stock, interest rate interest rates lenders money, royalty or technical services. Time limit of 7 working days not including additional time and explanation of records.

b) where tax payers tax confirmation suggestion arising in Vietnam but not filed due to enjoy tax incentives and be considered as tax already paid to tax deduction in the country of residence of the stocks to send the proposal to the Tax Office for confirmation. Profile includes: b. 1) the paper confirmed proposals of tax arising in Vietnam under model number 03/INTERNATIONAL COOPERATION attached to this circular which provided information about transactions involving tax, taxable income arises and the preferential tax for transactions in the scope of the agreement.

Cases of force majeure, tax payers do not provide sufficient information or documentation required by point b paragraph 5 this particular explanation suggested in the paper confirmed proposals mentioned above.

b. 2) resident certificate by the tax authorities of the country of residence (specify objects to reside in the tax-calculation period) has been legalized consuls;

Within 7 working days from the date of the application, the tax office is responsible for certifying tax arising in Vietnam but is not filed by the tax incentives are available for the object the proposal. Time limit of 7 working days not including additional time and explanation of records.

6. procedure for confirming residence object of Vietnam: a) Organization, the individual is asked to confirm the tax residence of Vietnam object as specified in the agreement made the procedure as follows: a. 1) for these objects are as tax payers, submit the Paper suggested Vietnam's residency confirmation form number 06/INTERNATIONAL COOPERATION attached to this circular to the Tax Bureau the central cities, where tax registration.

a. 2) for the object is not the subject, the paper suggested:-tax (as defined in point a. 1 paragraph 6 of this);

-Confirmation of the management bodies or local authorities of the place of permanent residence or the place of household registration personal or for registration established for organizations (e.g. cooperatives, agricultural cooperation);

-Confirm the Agency's paid income (if any). The absence of this confirmation, the application object itself in simple and responsible before the law.

b) within 7 working days from the date of the application, the Department of taxation pursuant to the provisions of article 4 of the Convention regarding the definition of resident subject to the review and certification of residence for the recommended object model No. 07/INTERNATIONAL COOPERATION according to the attached to this circular. Time limit of 7 working days not including additional time and explanation of records.

Chapter VI PROCEDURE For The TAX Exemption; DEBT ELIMINATION of TAX MONEY, FINES Article 38. The case of the taxpayer himself determine the amount of tax exemption, remission 1. Taxpayers identified the amount of the tax exemption, tax reductions in tax records or tax records, tax breaks to send tax authorities manage directly, except in the cases specified in article 39 of this circular.

2. documents related to the determination of tax, the tax reduction is part of tax records.

Article 39. The case of the tax agency decides the tax exemption the tax authorities directly to check the records of decision-tax exemption for the following cases: 1. The exemption or reduction of tax for households and business, personal business tax according to the equity method has ceased trading. Records suggest that the tax reduction or exemption is proposed text of tax reduction or exemption for households and business, personal business model No. 01/MGTH attached to this circular which stated tax; proposed tax reduction exemption; number of taxes already paid (if any); the remaining tax amount payable; the reason for the proposal is exempt, the tax reduction and bibliography included.

The procedure of tax exemption and reduction of personal income taxes done as specified in paragraph 2 of this Article.

2. Exemption from personal income tax: The tax reduction review was done in the calendar year. Tax payers having difficulties due to natural disasters, fires, accidents, illness, personal business, personal business groups filed personal income tax according to the equity method has ceased trading and foreign experts performed programs, ODA projects during the year would then be considering tax exemptions of that year.

a) tax exemption profile a. 1) for tax payers having difficulties due to natural disasters, fire-text tax reduction proposal in the form of 18/MGT-ACCOUNTING attached to this circular.

-The minutes determine the extent of damage to the property of the authorized agency or a confirmed losses of people's Committee of the social site of the disaster, fire.

-Certificate from the Agency's compensation insurance (if any) or compensation agreement of people cause fires (if available).

-The certificate from the genus directly related to disaster recovery, fire.

-Declaration of personal income tax (if subject to tax).

a. 2) for tax payers get stuck due to accident-text tax reduction proposal in the form of 18/MGT-ACCOUNTING attached to this circular.

-Text or the minutes confirmed the crash of the police or confirm the level of disability of the health authorities.

-Papers define the Agency's compensation insurance or compensation agreement of the person who caused the accident (if available).

-The certificate from the genus directly related to the fix the crash.

-Declaration of personal income tax (if subject to tax).

a. 3) for tax payers with insurance-tax reduction proposal text under the form of 18/MGT-ACCOUNTING attached to this circular.

-Snapshot of the patient or the patient window.

-These documents prove the cost of examination by the health authorities; invoice or purchase medicines accompanied by a doctor's prescription.

-Declaration of personal income tax (if subject to tax).

a. 4) for personal business, personal business groups filed personal income tax according to the equity method, have a rest in case the stock trading tax, personal business, personal and business groups have continued break from full-time 12 months (from December 1st to the end of the last day of the month) or over shall be reduced by 1/3 tax you; Similarly, if continuous stay for whole 2 months or more shall be reduced by 2/3 tax you, if you are completely break off all tax you.

For example: Mr. A is the personal business of securities tax payable in 2011 is 12 million. During the year, He has continued trading breaks on February 20 to June 20. Mr. A will be reduced as follows:-Review Of the month break his business continuity A tax consideration is March, April and may;

-Tax Number of his quarterly stock A is 12 million/4 quarter = 3 million So He will be cut in A tax amount is:-in the first quarter: A business continuity break 1, should He be A reduction of 1/3 of your tax I corresponds to 1 million.

-In the second quarter: A business continuity break 2 months should he A 2/3 reduction of taxation of second quarter corresponds to 2 million.

Records suggest that the tax reduction or exemption is proposed text of tax reduction or exemption for individuals under model number 01/MGTH attached to this circular which stated tax; proposed tax reduction exemption; number of taxes already paid (if any); the remaining tax amount payable; the reason for the proposal is exempt, the tax reduction and bibliography included.

a. 5) for foreign professionals performed the program, ODA project-dispatch of project proposal or the contractor (company) proposed personal income tax exemption for professionals.

-Confirmation of the governing body about the experts meet eligible incentives and exemptions under the Model number 01/XNCG attached to this circular.

-The documentation regarding earnings are exempt of specialist (contract, vouchers to pay income, ...).

Within 15 working days of receipt of a valid application, the tax agency issued confirming the personal income tax exemption for professionals under model number 02/XNMT attached to this circular.

b) Where filing for tax payers having difficulties due to natural disasters, fires, accidents, illness, personal business, personal business groups filed personal income tax according to the equity method have ceased doing business, the place of filing tax relief is tax authorities directly managing tax payers.

For professionals contracting with project Owners or with the contractor (company), the project Owner or the contractor (company) to send records suggest personal income tax exemption for professionals to local tax agency headquarters.

3. The exemption or reduction in special consumption tax, land lease, rent, tax, land, agricultural land use tax for taxpayers encounter difficulties due to natural disasters, fires, accidental loss does not have the ability to pay tax.

Records suggest that the exemption or reduction of tax included:-the text proposed tax reduction or exemption under model number 01/MGTH attached to this circular, which stated the reason, time loss, the value of the damaged property, loss due to natural disaster, title graphics, unexpected accident caused , tax, tax reduction and exemption proposal document categories include;


-The minutes value, determine the level of damage to the property of the authorized agency and certified by the local authorities granted the commune where the disaster occurred, fires, accidents under model number 02/MGTH attached to this circular;

-A financial settlement (if is) accompanied by explanatory analyses determine the number of victims, the number of losses due to damage.

4. Long, tax relief resources for the Organization, the individual resources as specified in article 9 of law resource Tax: a tax reduction, exempt records), including:-free proposal text, reduce the tax form number 01/MGTH attached to this circular.

-Resource tax, according to model No. 01/TAIN attached to this circular.

-Resource tax declarations under model number 02/TAIN attached to this circular.

-The documentation relating to the exemption, tax breaks attached resources.

b) some cases tax free resources not created monthly resource tax and resource tax year: the organization or individual operating the natural seafood exploitation in an tax-free resources; natural water is used for agriculture, forestry, fisheries, matchsticks; due to the natural water household, personal exploitation service.

c) procedure for tax free resources for some specific cases such as the following:-the procedure of tax exemption for natural waters used for the production of hydro power by households and individuals, domestic production: household, personal water use natural production of hydro power in service activities must be tax exempt form , accompanied a explanation about hydroelectric production equipment catering for family activities, certified by the social PEOPLE'S COMMITTEE. When starting off on household activities must first report to the tax authorities directly managed to enjoy tax free resources.

-The procedure of tax exemption for land exploitation and use in place on the land was assigned, was hired: organizations and individuals exploiting the land (including the contracting units made) must be writing tax proposal, accompanied by a sealed copy decisions, land rental and related profiles have been approved by the competent authority on the construction of the process of local investors and sent to the tax authorities directly managed the place to know and keep track of the tax free.

5. Free-of-charge reduction, land use: Outdoor long stubs, reduced land use, including:-the land use money declaration form No. 01/TSDĐ attached to this circular;

-Certification in one of the cases are exempting, reducing the amount of land use (a copy notarized or attested) namely: preferential investment certificates in respect of cases of encouraging investment; Written approval of the competent authorities regarding approval of investment projects for public works project has the purpose of business, project to build student dormitories, House construction for building condominiums for industrial workers; The decision to relocate and investment projects are approved by the authority for the factory, the factory relocated as planned; For households in the poor area must be certified by the competent authorities of poor households according to the regulations of the Ministry of labor, invalids and Social Affairs; For the household is ethnic minorities must have the household (where the household has) or confirmation of the people's Committee of social (in place of the household not available); For households, industry and individuals with the revolution must have proven relevant papers in an exempted, reduced use of land under the provisions of the law and free decision, reduce the amount of provincial land use or the Agency's provincial people's Committee, the authorization hierarchy.

 Free declaration, reduced land use money sent to the registered office of land use or resource and environmental agencies for case records filed at the Agency of natural resources and the environment or the people's Committee of the communes, wards and towns in case records filed in the communes, wards , the local tax authorities or where there is soil in cases not yet made one-gate mechanism.

6. Long, reduce land rents, rent water: long profile, reduce land rents, rent water (hereinafter referred to as land rents), including:-free form, reduce land rents, specify: land lease, lease the land; the reason for the exemption, reduction and long term, reduce land rents.

-Land lease declarations as specified.

-Investment project was approved by the authorized (unless otherwise exempt, reduce land rents which the subject exemption, reduction is not the investment project in the profile does not need to have a project to be approved by the authorized).

-Land rental decisions of competent bodies; Land lease (and contract or writing assigned lands between enterprises, agricultural production cooperatives with households, farm commune members-for the event are free, reduced provisions in point 3 section II, point 3 section III C section circular No. 120/2004/TT-BTC now be modified in point VII of Item 4 3-point, Category VIII circular No. 141/2007/TT-BTC dated 30 November 2007 of the Ministry of Finance).

-The investment license or certificate of business registration.

-Investment certificates by the competent State authorities in cases of investment projects must be State agencies manage the investment recorded in the certificate of the investment project or in an not registered investment but investors have asked to confirm investment incentive.

In addition to the papers mentioned above, a number of cases the records must have the specific documents according to the following rules: a) the case of the project difficult to suspend construction, suspended operations are free during the construction pause, suspend:-for the troubled project should pause build at the latest, after thirty (30) days from the date of suspension of construction, must submit to the tax authorities: + free proposal text, reduce the reason and time to suspend construction.

+ Annex building or the minutes (about the suspension construction) was established between the Contracting Parties and the parties the subcontract, which define the pause made construction contract.

-For difficult projects suspended operations, at the latest within thirty (30) days from the date of suspension of activities, must be submitted to the tax authorities: the text proposed tax reduction, exemption of the Agency to license investment.

b) cases are free during the construction project was approved by the authority and procedure records divided into 2 stages: b. 1) during the time of construction in progress: the land must present to the Tax Agency papers to do temporary base determined time is free including : – building permit issued by the competent authority, except in the case of the project in the new urban, industrial, industrial clusters in an not granted a building permit.

-Construction contract; DIY unit case, no construction contract must specify in the application for free.

-Minutes of handing over land.

b. 2) after works or projects are completed, the transfer mined land rent, who used to present full papers to the tax authorities have grounded decision free include: + minutes of testing, the Commission, the category of complete works , mined, used to be formed between the owner and construction contractors construction works.

Or the documents proving the units built in case the unit perform construction activities.

c) cases are exempting, reducing as an investment incentive under the provisions of the law on investment or for new business production base of economic organizations make relocation under planning, to relocate due to environmental pollution:-The paper of record investments incentives preferential land rent water, hire as: preferential investment certificates, investment licenses, investment certificates by the competent State agencies (A certified copy or certified).

-The decision of the competent State agencies about relocating production facilities business as planned or due to environmental pollution.

-The decision to land rental, land lease or a land handed over in place of new business production.

d) cases are exempting, reducing the project construction Office, land rent in the project to build the Headquarters work of diplomatic missions, consular agencies and foreign representative offices of international organizations in Vietnam under the international treaties to which Vietnam is a member, or the principle of reciprocity.

In this case, the person shall produce the land with tax authorities: the agreement, or agreements, or the commitment of the Government of Vietnam with international organizations about the exemption, reduction of land rents; certifications of the Vietnam Ministry of Foreign Affairs or foreign affairs agencies are authorized Foreign Ministry.

e) cases are exempting, reducing land rents due to the decision by the Prime Minister's proposal, the heads of ministerial agencies, government agencies, the Chairman of people's Committee of the province, central cities, records have to have: the decision of Prime Minister (A certified copy or certified).

7. The time limit for settling the tax exemption profile:-within thirty days from the date of the application, the tax agency decides the tax exemption under model number 03/MGTH or notification to the taxpayer why not tax exempt, the tax reduction under model number 04/MGTH attached to this circular.

-Case should fact check the base to resolve records the duration of decision-tax exemption is sixty days from the date of the application.

8. Jurisdiction to resolve the tax exemption: a) for money in land use and land rental, rental of water:-Director of Department approved Tax exempt, reduce land use issued money exemption, reduction of land rents, hire of water against the taxpayer's economic organizations; Organizations, foreign individuals, Vietnam people settled abroad.


-Bureau Chief of Bureau approved Tax exempt, reduce land use issued money exemption, reduction of land rents, hire of water against the taxpayer's individual households.

b) the exemption, reduction of other taxes for the tax agency decides case exemption tax: tax records, tax rebate be filed at the tax agency direct management level would then grant a tax agency heads that decided the exemption, remission or inform taxpayer no reason is tax free tax reduction.

Article 40. Debt elimination of tax money, fines 1. The case was clear of debt tax, penalties include: a) enterprises were declared bankrupt (not including private business, companies were declared bankrupt) has made the payment under the provisions of the bankruptcy law that is no longer the property to pay the taxes, fines.

b) individuals are presumed dead, missing, lost the capacity for civil acts that do not have the assets to pay the tax, fines owed.

2. debt relief tax records, the fines include: a) the suggested text deleted tax debt, the tax agency's fines manage directly the taxpayer in tax money, debt elimination is fine according to model No. 01/XNTH attached to this circular;

b) documents related to the proposed debt elimination of tax money, fines (certified copy or certified): b. 1) for cases stipulated in art. 1 of this article:-declarations to tax court decision to open the procedure for resolving a request to declare bankrupt enterprises;

-The decision to open the procedure for liquidation of assets attached to the Division of property projects.

-The decision to declare bankrupt the business of the courts;

b. 2) for cases specified in point b of paragraph 1 of this article:-for individual cases to be the legislation presumed dead: + death certificate, or a death Certificate, or the papers instead of the death Certificate as prescribed by the law on registration and management.

+ Certificate of grant town, Ward, the last residence of the individuals had died about dead people without property.

The tax authorities have the responsibility to ask relatives of the dead provides papers on. The case of the dead person's relatives are not provided due to the loss of the papers on the Tax Agency asked relatives of the dead to do application-level Chairman communes, wards and towns of the last residence of the dead, confirmed as dead and no property.

-For individual cases are considered by law as missing: + decision declared missing by the Court;

+ Certificate of grant of communes, wards and towns where people were declared missing residents about the missing people without property.

The tax authorities have the responsibility to ask relatives of missing people to provide the papers on.

-For individual cases to be considered law lost the capacity for civil acts: + Court decision declared lost the capacity for civil acts;

+ Certificate of the guardian of the individual lost the capacity for civil acts have confirmed the level of communes, wards and towns where individuals lost the capacity for civil acts resides on the individual lost the capacity for civil acts do not have the property.

The tax authorities have a responsibility to ask the guardian of the individual lost the capacity for civil acts provide papers on.

3. Order and resolve the debt elimination record taxes, penalties: a) the tax authorities managed to directly set the record clear of debt tax, penalties, sent to the tax authorities issued on the following sequence:-Tax Bureau send Tax debt elimination record taxes, fines of taxpayers in the scope of Tax management.

-Tax and send it to the General Department of Taxation, tax debt elimination record fines of taxpayers in the management scope of Taxation and the tax Bureau records moved to.

b) debt elimination profile case taxes, fines are incomplete, then within ten working days from the date of receiving the record, superior tax authorities must notify the Agency had set up a profile to complete the profile form number 02/XNTH attached to this circular.

c) within a period of sixty days from the date of the debt elimination profile enough tax money, fine, who has the authority to decide on clearing the debt under model number 03/XNTH or notification of the case not be debt elimination of tax money, fine specimens number 04/XNTH attached to this circular.

4. Authority to remove tax debt, penalties and reports to Congress: a) the authoritative Finance Minister General Director of tax review and tax debt relief decisions, the fines prescribed in clause 1 of this article. The decision to remove the tax debt, penalties must include:-the name of the taxpayer be debt elimination of tax money, fine;

-The amount of tax to be cleared of the debt corresponding to the type of tax and tax period or time incurred tax number;

-The amount of the fine be debt elimination;

-Tax authorities have a responsibility to accept the decision.

b) on the basis of the decision to remove the tax agency debt management debt tax amount, the fines are clearing the debt is responsible for pooling in the settlement currency of the budget year, and to inform financial institutions of the same level to sum in the report to the local budget.

c) General Director of the tax Bureau is responsible for general tax, fines under the debt settlement has cleared the budget levels for the Finance Minister to report to Congress when Congress approved the Government Of finalizing State budget.

Chapter VII PROCEDURE for TAX REFUND, MINUS TAXES 41 Articles. Complete tax records value for cases in the three consecutive months have input tax amount not yet deducted off, or for cases that are in the investment stage does not yet have the output value added tax, or VAT number, clearing of goods and services purchased to use for investment projects together with the VAT of production activities business is: paper proposal to reimburse GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular.

Article 42. Profile value added tax refund for export 1. The case of the export of payment in money, reimbursement records including:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-Lists the profile import and export of goods and services according to model No. 01-3/ĐNHT attached to this circular, including: export contracts signed with foreign or contract-mandated export, outsourcing mandate for entrusting the export, export manufacturing mandate; Customs Declaration of export goods; Certificate from the payment of goods and services;

-Report on the liquidation of the contract-mandated export or export outsourcing mandate (the case had ended the contract) or the minutes of the periodic reconciliation of debt between the Parties mandated the export and export trust parties (for the case of mandated export or export outsourcing mandate);

-Certificate of the entrusted party exporting the quantity of goods actually exported accompanied by detailed commodity name, quantity, unit price and export were sales (for the case of the export mandate that parties receive export mandate made the export of the same goods in each shipment of many different shippers for many customers, delivery and prices are also different).

2. in case of export of goods payment, reimbursement records including:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-Lists the profile import and export of goods and services according to model No. 01-3/ĐNHT attached to this circular, including: export contracts signed with foreign countries; The contract of clearing imported goods, exports of services signed with foreign countries; Export and import declarations; Confirmation text with the foreign clearing amount; Bank payment voucher;

-Certificate of the entrusted party exporting the quantity of goods actually exported accompanied by detailed commodity name, quantity, unit price and export were sales (for the case of the export mandate that parties receive export mandate made the export of the same goods in each shipment of many different shippers , delivery for multiple clients with different unit price).

3. in case of export of premises, reimbursement records including:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-Lists the profile import and export of goods and services according to model No. 01-3/ĐNHT attached to this circular, including: export contracts signed with foreign countries which stated the name of the goods, quantity, unit price, name, address, tax code shipping units; Customs declaration for import and export goods in place; Proof of payment of goods exported in place through the Bank;

-Certificate of the entrusted party exporting the quantity of goods actually exported accompanied by detailed commodity name, quantity, unit price and export were sales (for the case of the export mandate that parties receive export mandate made the export of the same goods in each shipment of many different shippers , delivery for multiple clients with different unit price).

4. where goods transfer machining, complete tax records including:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-Lists the profile import and export of goods and services according to model No. 01-3/ĐNHT attached to this circular, including: contract work delivered; Outsourcing contracts; Forward processing goods declarations; Proof of payment of goods exported in place through the Bank;

-Certificate of the entrusted party exporting the quantity of goods actually exported accompanied by detailed commodity name, quantity, unit price and export were sales (for the case of the export mandate that parties receive export mandate made the export of the same goods in each shipment of many different shippers , delivery for multiple clients with different unit price).

5. where goods exported to implement investment projects abroad, reimbursement records including:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;


-Lists of records exported goods offshore investment under model number 01-ĐNHT 4, attached to this circular, including: investment certificates; The text approved investment projects or writing legal value equivalent in accordance with the law of the country receiving the investment; The text of the category of goods exported to implement investment projects abroad (which clearly: types, amount and value of the goods);

-Certificate of the entrusted party exporting the quantity of goods actually exported accompanied by detailed commodity name, number (for the case of the export mandate that parties receive export mandate made the export of the same goods in each shipment of many different shippers and delivery for many customers).

43 things. VAT refund for ODA projects 1. For project Owners and contractors a complete proposal submission) VAT: master ODA projects in an fully recommended applicants VAT refund VAT to send Tax of local management of the project at any time when incurred VAT number is input during project implementation.

The main contractor of the project is completed in ODA VAT filing VAT refund proposal to send tax authorities where the execution of the project.

b) VAT refund: profile-recommended Paper repaid GOVERNMENT EXCESSIVE revenues according to the 01/ĐNHT attached to this circular;

-Invoice statement, vouchers for goods services purchased in the form of 1-1/ĐNHT attached to this circular;

-The decision of the authority approving projects using ODA not refundable, projects using ODA loan incentives are State budget allocated (a shooting there stamp and signature verification of the authority of the project). Tax refund case many times, only to present first.

-Confirmation of the governing body of ODA projects on the form to provide ODA ODA projects is not refundable or ODA loans are the State budget allocated in preference to the value added tax refund (certified copy of base) and not the State budget funding for application to pay value added tax. Only taxpayers must file this document with complete tax records for the first project.

The main contractor case file reimbursement shall in addition to the documents referred to in this point, did not have confirmation of the project about the project the State budget are not inherently reciprocal arrangement for payment for the contractor according to the rates of value added tax; the price paid by the tender result does not have the value added tax and tax refund proposal for main contractors.

2. for ODA project office a) filing of VAT refund proposal: ODA project in an Office was filing VAT refund VAT proposal submitted Tax of local management office of the project at any time when incurred VAT number is input during project implementation.

b) VAT refund: profile-recommended Paper repaid GOVERNMENT EXCESSIVE revenues according to the 01/ĐNHT attached to this circular;

-Invoice statement, vouchers for goods services purchased in the form of 1-1/ĐNHT attached to this circular;

-The text of the agreement between the competent State agencies of Vietnam with donors on the establishment of a representative office (certified copy of Office).

-The text of the authorized State agencies regarding the establishment of a representative office (certified copy of Office).

Article 44. Reimbursement for organizing Vietnam use humanitarian aid money, non-refundable aid of buying foreign goods in Vietnam to aid.

1. tax refund proposal submission: Vietnam organizations use humanitarian aid money, non-refundable aid of buying foreign goods in Vietnam to aid in the object to be complete VAT filing VAT refund proposal submitted Tax of local management where organizations based on operating any time when incurred VAT number input be fully completed.

2. complete tax records:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to the 01/ĐNHT attached to this circular;

-Invoice statement, vouchers for goods services purchased in the form of 1-1/ĐNHT attached to this circular;

-The decision approving the aid of authorized (certified copy of taxpayers);

-Certificate of the Ministry of Finance on the amount of aid of foreign non-governmental organization stated: the name of the aid organization, value funds, receiving agencies, aid management.

Article 45. VAT refund for the audience to enjoy the preferential diplomatic immunity.

1. tax refund proposal submission and resolution procedures complete profile: The representative body in an fully VAT, within 10 days of the start of the first quarter, making your tax refund before the proposal and submit a profile for the front desk Bureau under the Ministry of Foreign Affairs to verify VAT refund record.

Within 15 working days from receipt of the full records, front desk Bureau under the Ministry of Foreign Affairs has the responsibility to review and confirm on the subject, category and quantity of the goods, the VAT refund service. After the reception Bureau under the Ministry of Foreign Affairs has confirmed the complete profile of VAT, the front desk Department under the Foreign Ministry to transfer records for Taxation by the provinces and cities under central settlement.

For cases not subject to refundable VAT, VAT refund, established record is incomplete, the reception Bureau under the Ministry of Foreign Affairs submitted the complete profile for tax-paying audience enjoy preferential diplomatic immunity within 5 days of receipt.

2. complete tax records:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to the 01/ĐNHT attached to this circular contains confirmation of State reception Bureau-Ministry of Foreign Affairs.

-VAT statement of the goods and services purchased to use for diplomatic missions according to model No. 01-5/ĐNHT attached to this circular and VAT statement of the goods and services purchased to use for diplomatic officials in Vietnam under model number 01-ĐNHT 6, attached to this circular.

-The original attached 2 snapshot of value-added invoices stamped by the representative body. Tax authorities will pay back the original invoice to the agency representative after the implementation of value-added tax refund.

Article 46. Complete records of the personal income tax personal income tax refunds apply only for those individuals who have had the tax code.

For individuals who have authorized tax for organizations, individuals pay income made the replacement tax refund settlement of individuals is done through the Organization, individuals pay income.

1. Reimbursement for organizations, individuals pay income to make settlement in lieu of the personal tax authorization.

Where once the Organization, individuals pay compensation income surplus, the submission of the individual that has a surplus, if the tax authority proposal to refund the Organization, individuals pay income tax refund filing include:-the paper suggested reimbursing the State budget revenues according to model No. 01/ĐNHT attached to this circular.

-Declaration of personal income tax according to the model No., KK-ACCOUNTING attached to this circular and the pallet: + lists of taxable income and personal income tax for income from wages, the wages of individuals-residents have signed labor contracts according to model No. 05A/BK-ACCOUNTING attached to this circular.

+ Table of taxable income and personal income tax for income from wages, the wages of individuals not sign labor contracts or employment contracts under 3 months of personal and non-residents under model number 05B/BK-ACCOUNTING attached to this circular.

-Snapshot of the vouchers, receipts for personal income tax and legal representative of the Organization, individuals pay income signed the pledge are responsible in that snapshot.

2. for individuals having income from business; from salary, public money self employed tax settlement procedures with tax authorities if there's complete proposal, the tax amount individuals not filing tax refund that just tax records suggest complete on the target "total tax refund proposal" in tax declaration form No. 09/KK-ACCOUNTING as tax.

3. for individual stock transfer tax registration according to tax rate of 20%, subject to tax if the tax refund proposal number then the individuals not filing tax refund that just tax records suggest complete on the target "tax refund proposal" in tax declaration form No. 13/KK-ACCOUNTING as tax.

Article 47. Complete tax records under the double taxation avoidance-Paper under the reimbursement proposal under model number 02/ĐNHT attached to this circular with regard to organization, the individual is a resident of a foreign object or form No. 03/ĐNHT attached to this circular for the Organization personally, the subject of Vietnam;

The case for reasons of force majeure, the taxpayer does not provide the information or documents required by this proposal, specific explanation in the tax refund proposal Paper mentioned above.

-Original resident certificate by the tax authorities of the country of residence has been legalized consuls (specify is the object resides in the tax year);

-Snapshot of economic contracts, contract service providers, dealer contracts, contracts of mandate, contracts, technology transfer from the operating business transport directly (in the case of international transport business) or the employment contract signed with the Organization, personal Vietnam , certificates of deposits in Vietnam, the capital contribution certificates on the company in Vietnam (depending on the type of income in each specific case) of the taxpayer;

-Proof of payment of the State Treasury or tax authorities when the tax money; or tax voucher copy and certificate of the State Treasury where the Organization, individuals pay taxes on the amounts already paid to have the confirmation of the taxpayer;

-Validation of individual organization Vietnam signed the contract on time, and the actual operational situation under the contract.

Article 48. Gasoline refund profile-recommended Paper repaid GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;


-Table to determine the number of petroleum charge proposal in which clearly the amount of petrol to buy food have suffered gasoline fee, the amount of gasoline, oil export reality sets in, the amount of the refund proposed petrol costs, the unit's account number at the Bank or the Treasury dealing Department, city ... According to model No. 01-ĐNHT 2, attached herewith;

-The contract and invoice purchase petrol sets of individual organizations sell gasoline;

-Oil and gas export licence sets due to industry;

-Gasoline, oil export contracts signed with foreign sets; the case of export, the mandate must also contract-mandated gasoline export sets;

-Sales invoice petrol sets for foreign, export processing zones, export processing businesses;

-Customs Declaration of goods for export are done entrance customs.

-Certificate of the entrusted party export quantity petrol sets actually export the attached detailed name petrol sets, quantity, unit price and export were sales (for the case of the export mandate that parties receive export mandate made the export of the same kinds of gasoline oil sets, each shipment of many different goods, delivered to many customers and price also varies).

Article 49. Complete tax records, fees overpaid for the taxpayers of merging, splitting, dissolution, bankruptcy, converting the property, terminate the operation-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-The decision of the authority on the merger, merger, splitting, dissolution, bankruptcy, converting the property, terminate the operation;

-Tax records or tax record to the point of merging, merging, splitting, dissolution, bankruptcy, converting the property, terminate the operation.

Article 50. VAT refund for equipment, machinery, means of transportation lies in technology and construction materials in the country have not produced the need to create enterprise's fixed assets 1. Complete tax records:-repayment proposal Paper GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular;

-Lists the profile import and export of goods and services according to model No. 01-3/ĐNHT attached to this circular, including: customs declaration of goods imported.

2. tax refund processing: – where the taxpayer has posted the complete tax records but not adequate according to the regulation, within a period of 2 (two) working days from the moment of receiving records, tax authorities must be notified in writing to the taxpayer complete profile.

-Case full reimbursement records, exactly the right audience, according to the regulations, the tax authorities have the responsibility to review, check out the complete proposal of tax records of business establishments in the correct VAT refund process.

During the time of maximum 15 (fifteen) days from the date of the application, the tax agency to notify business establishments know the test results determine the reimbursement records were eligible (including case records in an earlier test, the following tax refund) and require enterprises pay vouchers filed VAT sewn to the tax authorities the tax refund decision.

-Within 3 (three) working days from receipt of documents filed with VAT tax agencies, importers are responsible to check with tax voucher collation figures have declared in the complete record of the business facility tax and tax refund decision. The case of VAT already paid on the tax voucher is lower than the number of tax refund proposal originally was tax is tax already paid on the tax vouchers; the case of VAT already paid on the higher tax payment vouchers of tax refund proposal originally tax refundable tax refund proposal is original.

Article 51. Complete records of taxes, other charges suggested Paper repaid GOVERNMENT EXCESSIVE revenues according to model No. 01/ĐNHT attached to this circular.

Article 52. Resolve reimbursement records 1. To receive the complete tax records: a) for complete tax records of the Organization, the individual is the taxpayer and have the tax code shall be filed at the tax agency direct management of the Organization, that individual.

For complete tax records of the Organization, not the individual taxpayers, the Irs filed in the local management where organizations have headquarters, where the individual has a permanent address.

For complete tax records under the double taxation avoidance, then filed in the local administration of taxation where the organisation has its headquarters, where the individual is resident or at the base of taxation where the Organization, individuals have filed tax refund proposal number.

For complete tax records of the Organization, individuals pay income and direct personal filing individual income tax shall be filed at the tax filing.

b) complete tax records case be filed directly at the tax authorities, the tax management of receiving and stamped receipt record, record the time records, recorded documents in the record.

c) where reimbursement records are sent via mail, stamp tax on records management application and log the message text of the tax authorities.

d) where reimbursement records are filed through the electronic receiving, inspecting, accepting the complete records of the tax by the tax authorities performed through the system of electronic data processing.

e) where reimbursement records are incomplete, within three working days from the date of receiving records, tax authorities have to notify the taxpayer to complete the profile.

2. complete tax records subject to inspection before refund in a tax in the case of:-reimbursement under the provisions of the international treaties to which the Socialist Republic of Vietnam is a member.

-Tax refund proposal taxpayers first, unless a proposed personal income tax refund. Taxpayers complete first tax proposal in an earlier tax refund checks is that taxpayers have suggested tax refund sent to the tax authorities for the first object, and the event is completed. The case of the taxpayer have tax refund proposal dossier sent to the tax authorities for the first but not subject to the tax refund case and the times suggest the next tax refund still in an earlier test, the following tax refund.

-The taxpayer 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 Article 107 of the tax administration Act, or acts of tax evasion, tax fraud the provisions of article 108 of the tax administration Law, the times suggest the next reimbursement, reimbursement records of taxpayers not subject to an inspection before reimbursement. The times discovered cases suggest the next tax refund, taxpayers still have false behavior for complete tax records, tax evasion behavior, cheating on taxes specified in article 107, article 108 of the tax administration Law shall record the tax refund proposal was still subject to inspection before refund according to time 2 years from the time of dealt on the behavior of tax evasion , for tax fraud;

-Goods and services in the complete record of tax the taxpayer did not make payment transactions through the Bank as specified, including goods, services and domestic purchases of goods, import and export services.

-Enterprise merger, merge, split, dissolution, bankruptcy, changed ownership, termination of activity; delivery, sale, lease, rental of State enterprises.

-Expiry under the notice in writing of the tax administration but taxpayers don't explain, additions to tax refund; or have a second supplement, but do not prove tax has to be true. This provision does not apply to the portion of goods and services eligible for tax refund procedures and according to the regulations.

3. The responsibility to resolve reimbursement records: a) for records in an earlier tax refund, the following test shall at the latest fifteen days from the date of application of the tax base, complete the profile recommended reimbursement of taxpayers, the tax agency heads to issued notification of transfer of records to an examination After the reimbursement, according to model No. 01/HT-TB attached to this circular or reimbursement decision under model number 01/QĐHT or decide to tax refund offset currency GOVERNMENT EXCESSIVE cum under model number 02/QĐHT attached to this circular or notice about non-refundable tax under model number 02/HT-TB attached herewith send taxpayers.

b) for the record in an earlier test, then slow reimbursement for sixty days from the date of application for tax refund, tax agency heads to reimbursement decisions issued according to model No. 01/QĐHT or decide to tax refund offset currency GOVERNMENT EXCESSIVE cum under model number 02/QĐHT attached to this circular or notice about non-refundable tax under model number 02/HT-TB attached herewith send taxpayers.

c) where tax authorities check to determine the number of eligible tax refundable tax refund proposal the other handle is as follows:-If the proposed tax refund is greater than the number of eligible tax was then completed by taxpayers eligible for tax refund.

-If the proposed smaller refund tax amounts eligible for reimbursement, the taxpayers be done by tax refund proposal.

In the process of examining records, tax refund if tax authorities to determine the number of eligible tax refundable tax refund temporarily resolved then has fully qualified, do not wait check verifies the entire new record made reimbursement; as for the tax number to check verification, asking taxpayers to additional records, then the tax refund processing when eligible.

d) competent tax refund: based on the number of tax taxpayers are owed tax refund, tax agency heads the levels follow one of the two following situations:-the decision to tax refund, the refund Order setting GOVERNMENT EXCESSIVE revenues according to model No. 01/MARK attached to this circular in case the taxpayer does not owe tax money , the fines of other taxes.


-Tax refund issued complementary currency GOVERNMENT EXCESSIVE cum in case the taxpayers are tax refund as complete records and tax owed taxes, fines of taxes; After the case compensated that taxpayers still tax amount is then simultaneously set up the refund Order GOVERNMENT EXCESSIVE revenues.

In the above reimbursement decision should clearly state the name of the taxpayer are tax refund, tax number is completed, where the pay reimbursement.

VAT refund cases due to own Genus tax settlement: the base reimbursement decisions of the tax Bureau, Tax Bureau established the order repaid GOVERNMENT EXCESSIVE revenues to reimburse taxpayers.

e) cases to resolve the slow reimbursement records due to the fault of tax authorities 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 for slow tax refund settlement time. The interest charge interest on tax due is the basic interest rate by the State Bank regulations in effect at the time of the decision to pay interest. The number of days calculated interest from the date of the last day of the time limit to solve complete the prescribed tax records to date issued tax refund/reimbursement decisions cum offset GOVERNMENT EXCESSIVE collection, including vacation days (Saturday, Sunday, holidays, new year).

Interest is recorded in the tax refund and decision-making the taxpayer paid the tax refund amount along with interest rates.

The source of the money to pay the interest rates are taken from the VAT refund Fund under the Ministry of finance.

Article 53. Tax refund when the taxpayer does not owe taxes, fines 1. For VAT refund: Tax base tax refund decision, established GOVERNMENT EXCESSIVE revenues refund Order sent the State Treasury Board level. The State Treasury Council made a refund to taxpayers, then debt quote about KBNN superior to extract from the complete value added tax fund.

2. the refund for other taxes (except VAT): a) the tax authorities for tax refund decision bases, set up to reimburse GOVERNMENT EXCESSIVE revenues Command sent the State Treasury of local peers. The State Treasury pursuant to the refund Order GOVERNMENT EXCESSIVE revenues to make the refund procedure, make a refund to the person to be repaid in cash or transfer.

b) complete case taxes (except VAT, pit) that the taxpayer registration at a local tax but in many other local tax, tax authorities and send orders to repay GOVERNMENT EXCESSIVE revenues to the State Treasury Board grants to the Agency currency where taxpayers sign Declaration , tax. The tax authorities must determine and allocate the money to reimburse each local GOVERNMENT EXCESSIVE local, each has recorded a private line on GOVERNMENT EXCESSIVE revenues refund Order. Treasury Board granted the full amount made for the refund to be repaid; accounting procedures to refund part of the responsibility, at the same time, transfer the vouchers to report Debt to KBNN where GOVERNMENT EXCESSIVE income to repay the accounting section under the responsibility of the local refund it.

c) The refund accounting done in 2 cases:-reimburse revenues in the budget, if the State Treasury made a refund before the end of the term corrects GOVERNMENT EXCESSIVE settlement that year: the State Treasury made reduced accounting currency in the budget, according to each level of budget contents of GOVERNMENT EXCESSIVE, proper account had currency;

-Refund the revenues after the time corrects budget settlement: the State Treasury the following year budget accounting of each level of the budget, according to the amount corresponding to the proportion of Division revenues for each level to the previous budget.

3. evidence of rotation: the tax authorities refund method, base pay (pay by cash, pay on account of the taxpayer in KBNN or Bank, reimbursed in other geographical KBNN, ...) to set the refund Order GOVERNMENT EXCESSIVE revenues enough contact for related objects. In particular:-where the tax agency issued the refund decision get resubmit by KBNN link 1, after confirming the refund accounting;

KBNN-save link 1 do refund accounting base;

-People are getting refund link 1;

-Where charged to the account at the Bank, the Bank received the link 1 to do the accounting base and save.

Article 54. Offset the taxes repaid with Receivables 1. Tax authorities decided to base the tax refund offset currency GOVERNMENT EXCESSIVE cum, founded the order repaid GOVERNMENT EXCESSIVE revenues for the remaining tax amount be repaid after clearing the debt (if any) according to the information referred to in article 3 of the decision of tax refund offset currency GOVERNMENT EXCESSIVE cum, sending KBNN Council level to reimburse taxpayers. The accounting of rotation and KBNN vouchers be made according to the guidelines in article 53 of this circular.

2. The tax authorities tax refund decision base offset currency GOVERNMENT EXCESSIVE cum, ordered to reimburse the GOVERNMENT EXCESSIVE revenues of KBNN made accounting a refund, minus GOVERNMENT EXCESSIVE revenues pursuant to track tax obligations of taxpayers.

CHAPTER VIII inspection, TAX INSPECTION Article 55. Check the tax according to the provisions of Articles 77 and 78 of the tax administration Law, the tax authorities examine the adequacy, accuracy of the information, documents and records in order to assess the compliance with tax legislation by the taxpayer.

The tax inspection was conducted at the tax agency headquarters or at the headquarters of the taxpayer.

1. tax inspection at the headquarters of the tax agency a) tax servants perform checking of content declared in the tax records, collated with the database of the taxpayer and the relevant documents of the taxpayer, to analyze, to evaluate compliance or detects cases of incomplete declaration led to the lack of tax or tax evasion , tax fraud.

-Cases detected in profile not enough documentation in accordance or not adequate indicators according to the regulations, the tax authorities to notify the taxpayer to know to complete the profile. With regard to cases receiving records directly at the tax authorities, the tax officials have a responsibility to inform, direct instructions for the applicants. With regard to cases receiving records by mail or through electronic transactions, tax authorities are issued the notice in writing within three working days from receipt.

b) check to clarify the content of additional records required: b. 1) where through check, collate, compare, analyze deems proper, yet stubs content data inaccurately or have the need to verify content related to the amount of tax payable, the amount of tax exemption , the amount of tax is reduced, the amount of the tax refund, tax authorities are informed in writing to suggest the taxpayer additional information or explanation, the documentation under model number 01/KTTT attached to this circular.

Time explanation or additional information, documents and records not so working ten days from the date the taxpayer received notice of the tax authorities or acknowledged (if sent by post). Taxpayers may to explain tax agency directly or supplement the information, document or writing.

The case of the taxpayer award process directly in the tax authorities must establish a working model number 02/KTTT attached to this circular.

b. 2) after the taxpayer has additional information, explanations, documents at the request of tax authorities: – where the taxpayer has to explain or supplement the information, complete documentation as required by the tax authorities and tax has proved to be true, then the records explain, supplement information documents are saved along with the tax records.

-Where the taxpayer has to explain or supplement the information, material that was not sufficient proof of tax base has to be true, then the tax authorities require the taxpayer additional stubs. The time limit for the additional declaration is ten working days from the date the tax authorities have announced additional declaration requirements.

-The case of expiry of the tax agency that the taxpayer does not explain, additional information and documents; or not additional tax declaration; or additional tax records, but does not prove it has tax number is true, then the tax authorities: + a fixed tax and notify the taxpayer to know according to the 01/AĐTH attached to this circular; or + decision check at head office if not enough taxpayers pursuant to tax. The decision to tax inspection at the headquarters of the taxpayer under model number 03/KTTT attached to this circular.

2. tax inspection at the headquarters of the taxpayer a) in the case of an inspection at the headquarters of taxpayers: a. 1) where the taxpayer does not explain, supplement information document, according to the notice of tax authorities; no additional stubs or tax records, tax records, but no additional proof of tax declared is correct; or the tax authorities was not sufficient grounds for a fixed tax.

a. 2) in the case of an inspection of records before the reimbursement prescribed in clause 2 Article 52 of this circular.

b) tax inspection at the headquarters of the taxpayer: b. 1) heads the tax authorities issued the decision to tax inspection for cases specified in point a of paragraph 2 of this Article. Tax inspection at the headquarters of the taxpayer is only done when there is a decision to tax inspection at the headquarters of the taxpayer. Taxpayers have the right to refuse the test when no tax inspection decisions.

The decision to tax inspection at the headquarters taxpayers by the tax agency heads issued under model number 03/KTTT attached to this circular.

The decision to tax inspection at the headquarters of the taxpayers must have the following basic content:-the legal base to test;

-Test subjects (cases checking the object's taxpayers have the unit members then decided to test the content specified list of members subject to check by the decision);

-The content, the test range;

-Time to conduct the test;     

-Head of the delegation test and the other members of the test group.

-Rights and responsibilities of Unions check and test subjects.

b. 2) sequence, the tax inspection procedures at the headquarters of the taxpayer:


-At the latest three working days from the date of signing of the decision, the decision of the tax inspection at the headquarters of the taxpayer must be sent to the taxpayer.

-During five working days from the date of receiving the decision of the tax examination or before the time of conducting tests at Headquarters for the taxpayer that the taxpayer demonstrate with tax authorities of tax declared is right or sufficient amount of tax, penalties to be paid as calculated by the tax authorities , then heads to the tax authorities issued the decision to abolish the tax inspection decision No. 16/KTTT form attached to this circular.

-The inspection according to the decision of the tax inspection must be conducted at the latest within ten working days from the date issued. When conducting tax inspection, tax inspection crew chief is responsible for the tax inspection decision announced, setting the minutes published under model number 05/KTTT attached to this circular and explain the content decided to test the object checked out and responsible executive decided to check. Upon receipt of the case decided to test, the taxpayer proposed to postpone the time of conducting the inspection must have text sent the tax authorities stating the reason and the time delay to review the decision. Within five working days of receiving a written proposal to postpone the test time, the tax agency to notify taxpayers about accepting or not accepting the delay time check.

-In the process of implementation of the decision, the delegation test checks made against records content with accounting books, accounting documents, financial statements, related documents, the actual situation within the content of the decision of tax inspection.

Case deems it necessary to hold documents, exhibits related to the behaviour of tax evasion, tax fraud, the head of the delegation checked the decision or report led to the controller who issued the decision to examine the decision to apply measures for the custody of documents, exhibits related to acts of tax evasion tax fraud, according to the regulations.

Taxpayers are obliged to provide timely, complete, accurate information and documents related to the content of the test required by the inspection Group; responsible before the law for the accuracy of the information, the materials were provided. With regard to the information, material not related to the content of the test; information, documents in the secret state, taxpayers have the right to refuse the offer, unless otherwise specified by law.

-The time limit for the tax inspection at the headquarters of taxpayers no more than five working days from the date of actual publication began conducting the test. In the event it deems necessary, needed more time to verify, collect evidence, the slowest is one day before the end of the test time limit prescribed, the test crew Chief to report to Division leader the person issued the decision to check the renew check. Decided to test only be renewed once, in the form of decision No. 18/KTTT form attached to this circular. Grace period not to exceed five working days.

b. 3) minutes check tax: tax inspections thereon must be set up according to the model number 04/KTTT attached to this circular and signed within five working days from the date of the end of the test.

The minutes of the test includes the following:-The legal base to set the minutes.

-The conclusion of each tested content, identify violations, the degree of the violation; processing the violation under the jurisdiction; measure recommendations dealt not under the control of the test Group.

A check must be announced publicly before the test Group and the taxpayers are checked. A check must be head of delegation check and the taxpayer (or the legal representative of the taxpayer) signed on each page, stamp of the taxpayer if the taxpayer is held there own stamp.

Taxpayers are entitled to receive a tax check, asked to explain the content of the report on the check tax and save the comments in tax inspection proceedings.

The end of the screening process, the case the taxpayer does not sign a tax inspection, the slowest in 5 working days from the date of public disclosure documents check, head of the inspection group leader must report to the controller who issued the decision to enact a message asking the taxpayer to sign the minutes of the test. If the taxpayer is still not sign the check within 10 working days from the date of public disclosure documents check, heads the tax authorities issued the decision to handle tax collection; sanctioning administrative violations of tax or tax inspection conclusions according to the content of the report on the check.

b. 4) handle the tax test results:-at the latest five working days from the date of sign test with taxpayers, Chief inspection group leader must report to the controller who issued the decision to check about test results. The case of the test results lead to having to handle tax, sanctioning administrative violations, then within a period of not more than ten working days from the date of signing the minutes, heads the tax authorities to enact the decision of tax processing, sanctioning administrative violations in the form of KTTT 17, attached to this circular. Taxpayers are obliged to accept the decision of handling tax inspection results. The case of the test results lead to not handle tax, sanctioning of administrative violations, the head of the tax agency issued the test conclusions.

-Case of the levels of sanctions for violation of the taxpayer exceed the authority sanction of who issued the decision to tax inspection within ten working days from the date of signing the minutes of the tax inspection, the decision to test the suggested text authority sanctioning administrative violations of tax (accompanied by the minutes of the test) and notify the tax said.

Within ten working days from the date of the proposed decision sanctioning administrative violations of tax, people who receive the text suggested by the tax authorities to the decision to sanction the violation of tax administration; or notice and file back tax authorities have suggested about non-sanctioned jurisdiction.

The case through the tax inspection that uncovered tax violations has signs of tax evasion, tax fraud, then within ten working days from the end of the test, the test group is responsible for the tax agency heads report to the decision the following check processing , or transfer the profile to the inspector or review parts processed in accordance with the law.

For administrative violations are more complicated, the time limit for issuing the decision to sanction is 30 days from the date of signing the minutes of the test. In the case of reviews should have more time to verify, collect evidence, then the competent person must report the heads directly by writing to suggest the extension; the renewal must, in writing, the term extension not exceeding 30 days from the date of signing the minutes of the test.

Article 56. Tax inspection 1. The tax inspector is done based on the annual inspection plan and inspection. The planned inspection is conducted according to the approved plan. Unscheduled inspections are conducted when agencies, organizations, individuals with signs for tax law violations; inspectors to resolve complaints, accusations, or at the request of the head of the tax authority or the Minister of finance.

The planning inspector had to be built for the cases specified in article 81 of the law on tax administration and is based on the analysis of information about taxpayers, from there, make a list of taxpayers have any unusual signs in implementation of tax obligations to choose plan object Inspector. Inspection plan includes the following principal contents: the object Inspector, Inspector, the content, the expected time to conduct the inspection.

Inspection plans of subordinate tax authorities must be sent to the tax authorities. The event of the repetition of the Inspector object, then the superior tax offices will perform the inspection plan with the object Inspector.

The case of State inspection agencies, the State Auditor has plans for tax inspection coincides with plans by the tax authorities, the tax inspection plan priorities of State inspection agencies, the State Auditor.

2. tax agency heads the authority issued the decision of the tax inspectors under model number 03/KTTT attached to this circular.

The tax inspector decided to have the following content:-the legal base to the Inspector;

-Object Inspector (Inspector object instances as taxpayers have the unit members, the content of the decision to the specific record inspection unit members list in the object Inspector by decision);

-The content, scope, mandate inspections;

-The time limit for conducting the inspection;     

-Protagonist Inspector, inspectors and the other members of the Corps of inspectors. In case of need, the delegation inspected be Deputy Head of the inspection group to help the head of the delegation made a number of tasks are assigned and responsible to the head of the delegation of implementing tasks.

Tax inspectors decision must be sent to the object Inspector, under the provisions of the law the current Inspector.

3. The time limit for the tax inspection under the provisions of the law of specialized tax inspectors. In the event it deems necessary, needed more time to verify, collect evidence, then at the latest five working days before the end of the time limit prescribed, the Chief Inspector Inspector crew leader must report to the inspection Division who issued the decision to renew the Inspector Inspector. The decision the Ombudsman be extended only once, in the form of decisions. Grace period not exceeding the time limit prescribed for a tax inspector.

4. Proceed to the inspection of a) announced the decision to inspect the tax inspection decisions to be announced for the taxpayers to be inspected according to the time limit prescribed in the legislation of specialized current tax inspectors.


Before announcing the decision, Chief Inspector Inspector crew informed the taxpayer be inspected on time, participants. When announcing the decision, Chief Inspector Inspector crew must: explanation of the content inspection decisions to taxpayers was Inspector understand the Executive and is responsible for deciding the Inspector; Notice the program work between inspection Group with the taxpayer be inspected and other work related to the inspection activities.

The announced inspection decision should be founded thereon under model number 05/KTTT attached to this circular.

Case when receiving inspection decision, the taxpayer proposed to postpone the time of conducting the inspection must have text sent the tax authorities before the due time inspector at Headquarters the taxpayer stating the reason and the time delay to review the decision. Within five working days of receiving a written proposal to postpone the time of the inspection, the tax authorities to notify taxpayers about accepting or not accepting the postponed inspection time.

b) make inspection-When conducting the inspection, the Inspector asks taxpayers to provide documentation, information related to inspection content such as business registration documents, tax register, status register invoices, record, report, invoice, ledger , accounting documents, financial statements, tax records. Taxpayers are obliged to provide timely, complete, accurate information and documents related to the content of the request of Inspector Inspector Crew. With regard to the information, material not related to the content of the tax inspection, information, documents in the secret state, taxpayers have the right to refuse the offer, unless otherwise specified by law. When receiving the documents by the taxpayers provided, the Inspector is responsible for tallying, preservation, exploitation, use the documentation for your purposes, not to missing documents. Define base cases taxpayers for tax law violations, Chief Inspector delegation made sealing a part or the entire document is relevant to the content of the Inspector. The seal, open the sealed document exploitation or cancel sealing performed as prescribed by law.

-In the process of implementation of the decision, the Inspector Inspector Crew make the collation of information on file with tax accounting books, accounting documents, financial statements, related documents, when necessary can proceed to inventory assets of the taxpayer within the content of the decision to the tax inspector to detect , to clarify the issues, the facts and the conclusions correct, truthful, unbiased content inspection.

-For the job, the document reflects the unclear, not sufficient basis to conclude, the delegation inspected prepare content detail requires taxpayers explanation in writing. The case of explanation in writing of unknown taxpayers, the delegation inspected the dialogue organization, questioned the taxpayer to clarify the content and collective responsibility, personal. The dialogue, questions must be founded thereon signed confirmation of the parties and be recorded in case of need.

-Where it is necessary to document examiner, head of the delegation reporting Inspector who issued the decision the Ombudsman decides referendum on issue expertise relevant to the content of the Inspector. The Inspector Corps established a seized document stating the status of that material (including material if available) to transfer the examiners.

-In the course of the inspection, if taxpayers have discovered signs of tax evasion, tax fraud related to organizations, individuals, or signs of tax evasion, tax fraud has a complex nature, the tax authorities have the right to apply measures in the inspection as specified in article 89, 90 Article 91 of the Act, tax management and guidance in article 57 of this circular.

-Inspector Delegation made up of records as Inspector to set the minutes of the inspection.

c) established the tax inspector thereon: tax inspector thereon must be set up according to the model number 04/KTTT attached to this circular and be signed as prescribed by the law the specialized tax inspectors.

A tax inspector must have the following content:-The legal base to set the minutes.

-The conclusion of each inspection carried out content, identify violations, the degree of the violation; processing the violation under the jurisdiction; measure recommendations dealt not under the jurisdiction of the Ombudsman.

 The minutes of the inspection must be announced publicly before the Corps of inspectors and taxpayers are inspected. Report on the inspection to be head of the delegation and the taxpayer (or the legal representative of the taxpayer) signed on each page, stamp of the taxpayer if the taxpayer is held there own stamp.

Taxpayers are entitled to receive a tax inspector, required to explain the content of the tax inspection records and reserve the comments in the report on the tax inspector.

At the end of the inspection process, the case the taxpayer does not sign a tax inspector then slowest in 5 working days from the date of public disclosure documents, the head of the inspection division inspection must report the inspection division leaders who issued the decision to inspector issued a message asking the taxpayer to sign the minutes of the inspection. If the taxpayer is still not sign the inspection within 10 working days from the date of public disclosure documents inspection, heads the tax authorities issued the decision to handle tax collection; sanctioning administrative violations of tax and the tax inspector concluded according to the content of the report on the inspection.

5. Report the results of inspection: a) the inspector must report the delegation Chief results inspection with inspection division leader for the who issued the decision and be responsible for the accuracy, truthfulness, objectivity of that report.

b) report inspection results must have the following:-the specific results of each inspection conducted content;

-Different opinions among Union members with Union Chief inspectors inspected about content inspection results report (if available);

-The rule of law as a basis to determine the nature and extent of the violation, and recommended measures to handle.

6. Conclusions and decisions of tax processing, sanctioning administrative violations a) heads the tax authorities issued the tax inspector decided to have the text concluded tax inspectors under model number 06/KTTT and decided to handle tax, sanctioning administrative violations in the form of KTTT 17, attached to this circular (if any). The time limit for issuing the tax inspector concluded under the provisions of the law of specialized tax inspectors.

b) tax inspection conclusions should have the following contents:-reviews of the implementation of tax legislation the Inspector object in the content of tax inspection;

-Conclusions on the content of tax inspection;

-Clearly define the nature and extent of the violation, the cause, the responsibility of agencies, organizations, individuals with violations (if available);

-Processed by competent authorities or propose handling administrative violations in accordance with the law.

c) in the process of enacting the text of the conclusions and decisions of tax processing, sanctioning administrative violations through inspections, the head of the tax authorities issued the decision to tax inspectors have the right to request the head of the delegation inspected, the Inspector Corps members report, ask the Inspector object explanation to clarify additional matters needed for issuing The conclusion the tax inspectors and tax processing, decision sanctioning administrative violations through inspection.

d) conclusion and decided to handle tax, sanctioning administrative violations through the Ombudsman must be sent to taxpayers is subject to inspection, the tax authorities manage directly (in which case the tax authorities issued on issued Inspector).

7. in case the taxpayer have tax law violations, the base concluded Inspector, tax administration agency heads directly issued the decision fixing the tax and administrative sanctions decision for taxpayers.

The case of the levels of sanctions for violation of taxpayers not subject to the jurisdiction of the sanctions decision the Ombudsman, within three days of signing the comment Inspector, who issued the decision have suggested text inspection authority sanctioning administrative violations of tax (accompanied by the minutes of the inspection The tax inspector, concluded the decision for tax processing) and notify the taxpayer to know. Within three working days from the date of receiving the recommended decision sanctioning administrative violations of tax if the service is not under the control of his sanction, the sanction proposal recipients violated the tax administration must move back to profile and have the written notice the reasons for the decision the Ombudsman know. If the incident in his jurisdiction, the recipient of the proposal reviewed to promulgate the decision to sanction the administrative tax violation within thirty working days from the date of signing of the minutes of the inspection.

8. The case through the tax inspector that detect tax evasion criminal signs, then within 10 working days from the date of the discovery, the Inspector Corps established a pause at the inspection unit and is responsible for the leadership of Department reports to the Inspector who issued the decision considering the inspection under the provisions of the law.

Article 57. The procedures applied in the tax inspection measures for cases with signs of tax evasion, tax fraud or obstruction for inspection 1. Collect information concerning the behaviour of tax evasion, tax fraud: the heads of tax authorities have the right to request the Organization, individuals who have information related to the behaviour of tax evasion, tax fraud provides information by text or reply directly.

a) provided information by text: text-request for information was set under model number 07/KTTT attached to this circular and should be sent directly to the Organization, individuals are asked to provide information.


-The time to calculate the time limit for providing information is the time of delivery of the required text to provide information for people who have the responsibility to provide information or for third persons are responsible for moving the text to the person who is responsible for providing the information.

-The text to provide information must ensure the identification was the person in charge to provide information. The case of the person who provided the information is representative of the organisation submitting the tax must have the signature, name, title of person providing information and stamp of your organisation. The case of the person who provided the information is text, then the individual must have the signature, full name, identity card or other equivalent information of the person who provided the information.

-Individuals, organizations have the obligation to supply information within the time limit the tax authorities require; the case could not provide the answer in writing stating the reason.

b) provides information in direct reply:-written request provide information in answer directly formed under model number 08/KTTT attached to this circular and must have the following principal contents: name of organization, individuals are responsible for providing the information, the content of information should provide , the document should carry, time, location.

-Tax inspectors are tasked with collecting the information must present the card when tax inspectors to collect information.

-Civil servants are given the task of collecting information shall produce the card when collecting information.

-Location information collected as headquarter offices.

-When collecting information, tax inspectors, tax officer must establish the minutes of September denominator KTTT attached to this circular, which contains the following major contents: + the start time, end time, question and answer content, document supply, recording, taping, the signature of the person providing the information and signature of tax inspectors made tap information believe.

+ The person providing the information to be read or listen to the content of the minutes, notes the comments in the minutes.

+ Who provides information is to keep a border to provide information.

-Who is responsible for providing information are the tax authorities pay travel expenses, meals, according to the prescribed regimes.

-Tax authorities are responsible for maintaining the confidentiality of the person providing the information, text, documents, autographs, evidence collected from the person who provided the information.

2. The custody of documents, exhibits related to the behaviour of tax evasion, tax fraud: a) the heads of the tax authorities, the tax inspection crew Chief has the right to decide the custody of documents, exhibits related to the behaviour of tax evasion, tax fraud.

The decision to temporarily keep the exhibits, documents must be established according to the model No. 10/KTTT attached to this circular and demonstrate the following: document, evidence custody, who perform custody, how custody (sealed in place, brought to the place of custody to another), the time of detention. The custody decision was delivered to the person who had the documents, exhibits custody.

b) The custody of documents, exhibits related to the behaviour of tax evasion, tax fraud is applied when the need to verify the details as a base to have decided to treat or prevent right acts of tax evasion, tax fraud.

c) during tax inspections, if the Inspector object is pipe, destruction of documents and exhibits related to the behaviour of tax evasion, tax fraud, the tax inspectors are on duty is entitled to the custody of documents, exhibits.

Within twenty four hours, since the custody of documents, exhibits, tax inspectors have to report the tax agency heads or Chief tax inspectors Union decision of custody of documents, exhibits.

Within eight hours of work, since the report, the person who has the authority to review and enact the custody decision. Case of authorized person does not agree to the custody, the tax inspectors must return documents, exhibits within eight working hours.

d) When custody of documents, exhibits related to the behaviour of tax evasion, tax fraud, tax inspectors must report on custody under model number 11/KTTT attached to this circular. Minutes of detention must specify name, number, type of document, exhibits custody; the signature of the person who made the custody, management of documents, exhibits the violation. Who issued the decision on custody is responsible for preserving documents, exhibits the custody of and is responsible before the law if documents, exhibits, sells, or damage to the switch.

In the case of documents, exhibits should be sealed, the seal must be conducted before people have documents, exhibits; If the person has the document, exhibits are absent, the seal must be conducted before the family representative or representative organizations and Government representatives, who witnessed.

e) exhibits is Vietnam money, Forex, gold, silver, precious stones, precious metal and the material in the special management area must be preserved in accordance with the law; exhibits goods, easy damaged items, then the decision of custody must proceed to set the minutes and held to sell now to avoid losses; the money collected must be deposited in open custody account in the State Treasury to ensure enough tax money collected for fines.

g) within ten working days from the date of the custody, the custody decision is issued the decision to handle documents, exhibits detained under model number 12/KTTT attached to this circular, dealing with the measures stated in the decision of handling or return for individuals the Organization, if not apply shape for the seizure of documents, exhibits custody. The duration of custody of documents, exhibits may be extended to the complex case, the need to conduct the verification, but for no more than sixty days from the date of the custody of documents, exhibits. The extended time limit for custody of documents, exhibits are led by competent person as defined in point a of paragraph 2 of this decision. The return of documents, exhibits for those in custody exhibits must be made in the minutes recorded between the parties under model number 13/KTTT attached to this circular.

With regard to document the daily use of taxpayers, tax authorities are to hold a maximum of three working days; As for the archives, the tax authorities are holding a maximum of ten working days. The case charged custody documents by the deadline, then the tax authorities not to enact the decision document handling.

h) tax authorities are delegated a decision on custody, custody, record of decision document handling, exhibits, minutes of pay documents, exhibits for the Organization, individual documents, hold exhibits.

I) documented cases, evidence is lost, μtorrent, damaged or charged too, cause damage to the documents, exhibits, the tax authorities responsible in damages for those documents, exhibits detained under the provisions of the law.

3. where the hiding of documents, exhibits related to the behaviour of tax evasion, tax fraud: a) The hiding place of examination of documents, exhibits are conducted when the base is about hiding documents, exhibits related to the behaviour of tax evasion, tax fraud.

b) heads of tax authorities have the right to decide to visit the place of hiding of documents, exhibits related to the behaviour of tax evasion, tax fraud. Cases where the hiding of documents, exhibits related to the behaviour of tax evasion, tax fraud is where it must be approved in writing by the Chairman of the people's Committee at district level local administration where the location being examined.

Decided to visit the place of hiding of documents, exhibits are set up according to the model No. 14/KTTT attached to this circular includes the following principal contents: places of visit, the composition of the delegation visit, time of visit, the validity of the decision.

c) No hiding place discovered documents, exhibits related to the behaviour of tax evasion, tax fraud at night, on new year's day, when the owner was curious, the clinic where the only, except in cases of delinquency handed and must specify the reason on the minutes.

d) When hiding place visit documents, exhibits are available where owners were examined and witnesses. When examined at the Agency's headquarters, the Organization must have the face of the Organization, agency representatives. The case where the root was examined, the Agency's representative, held that absent the examination need not be delayed Government representative and two bystanders.

e) those present when the examination was not to leave the place of examination, not to Exchange, communicate with each other until the examination is completed.

g) all cases examined where hiding documents, exhibits related to the behaviour of tax evasion, tax fraud must be decided in writing and must set the minutes in the form of 15/KTTT attached to this circular. Decide and report where the hiding of documents, exhibits must be delivered to the server where a screening device.

h) report where hiding documents, exhibits related to the behaviour of tax evasion, tax fraud include the following major contents:-the reason for the examination, the examination decision or name the heads of tax authorities to agree to conduct the examination. The text of the Chairman of the people's Committee at district level local administration where the location being examined (if is).

-The start time, the end time;

-Who performed the examination;

-Location visit;

-Server where the examination or examination where the Manager;

-The document, evidence discovered after the examination;

-Processed under the authority or the proposed authority of handling documents, exhibits related to the behaviour of tax evasion, tax fraud.

CHAPTER IX COMPLAINTS, accusations, CLAIMS of TAX Article 58. Administrative decisions, administrative acts complained of, claims 1. Taxpayers, individuals, organizations have the right to appeal against the administrative decision of the tax authorities: a) the fixed tax decisions; Tax notice;

b) decide to tax exemption and reduction of tax;

c) reimbursement decisions;

d) decision of the administrative sanctions for violations of tax legislation;

e) coercive enforcement of the decision the decision of the tax administration;

g) tax inspector concluded;

h) decided to settle the complaint;

I) other administrative decisions in accordance with the law.


The writing of the tax authorities is issued in the form of dispatch, the announcement ... but contain the content of decision of the tax authorities apply once for one or several specific audience about a particular issue in the tax management activities also considered the administrative decision of the tax authorities.

2. Taxpayers, individuals, organizations have the right to appeal against administrative acts of tax authorities, tax management, who was given the task in Task Manager when the tax base is that behavior that is against the law, infringe the rights, legitimate interests. Administrative behavior is shown by action or non-action.

3. tax agencies, tax management officer, who was charged in the management of responsible tax check, a review of administrative decisions, administrative acts, if found unlawful it shall promptly repair, fix to avoid incurring finance.

Article 59. Authority to resolve complaints, accusations of tax authorities granted 1. Jurisdiction of the tax agency claims the levels are as follows: a the tax Bureau Chief) has the authority to resolve complaints against administrative decisions, administrative acts of himself, of his responsibility to direct management.

b) Director of the tax authority: b. 1) to resolve complaints against administrative decisions, administrative acts of yourself; of responsibility due to his direct management.

b. 2) resolve complaints that Bureau Chief Tax Bureau have addressed but are also complaining.

c) General Director of the competent tax office: c. 1) to resolve complaints against administrative decisions, administrative acts of yourself; of responsibility due to his direct management.

c. 2) resolve complaints that the tax Bureau Chief had to settle for the first but still complain.

d) the Minister of Finance has the authority: d. 1) to resolve complaints against administrative decisions, administrative acts of yourself; of responsibility due to his direct management.

d. 2) resolve complaints that the General Director of the tax Bureau had to settle for the first but still complain.

2. Jurisdiction to resolve accusations of tax authorities granted shall be as follows: a) to report violations of law to which the person is accused under the administration of the tax authorities, tax authorities that are responsible for resolving.

b) denounce violations of the provisions of the public service, the task of the tax authorities, the head of the tax authority which is responsible for resolving.

c) denunciation of violations of regulations on the duty of public service, the head of the tax agency, the head of the Agency's direct superior tax authorities that are responsible for resolving.

Article 60. The time limit, the procedure for resolving complaints, accusations of time, complaint procedures, complaints, accusations, accusations are made according to the provisions of the law on complaints and denunciation.

Article 61. Next person to complain, report 1. The tax agency heads are responsible for direct and organize the people to present complaints, accusations, proposals, reflecting the complaint related, accusations; deployed officers have good qualities, have the knowledge and understanding of policy, legislation, have a sense of responsibility to do the work of people to complain, report.

2. The next person to complaints, accusations, brought the complaint, report was conducted at the next place. Tax authorities are positioned where the next convenient citizen, ensuring the conditions for people to complain, report presenting complaints, accusations, proposals, reflecting the complaint related, accusations are easy, convenient.

In the next place where the citizens are listed on the calendar next to the citizens, citizen marketing rules.

3. tax agency heads are responsible for direct citizen according to the following provisions: a Tax Bureau Chief) per week for at least a day;

b) Chief Tax each month for at least two days;

c) General Director of the tax Bureau each month for at least a day.

4. The head of the Department on duty to solve the complaint accusations have direct responsibility of citizens in accordance with the following: a) in granting the tax Bureau every week for at least three days;

b) at the level of taxation per week for at least two days;

c) at the level Of the Bureau each month for at least four days.

Article 62. Sue Sue The administrative decisions, administrative acts of tax authorities, the tax officials is done according to the provisions of the law on the procedure of resolving administrative cases.

Article 63. Processing of surplus tax underpaid, after having decided to tackle the competent authorities 1. The tax authorities must pay tax, the penalty amount currency is incorrect and paid interest on the overpaid amount of tax money, collecting fines for taxpayers, third parties within fifteen days from the decision to settle the complaint or from the date of the decision to handle the Agency's authority. Interest is calculated according to the basic interest rate by the State Bank announced.

The decision to handle the Agency's jurisdiction include: the decision of the administrative authority the competent State or the verdict, the decision of the competent court in accordance with the law.

2. where the tax determined in decision complaint resolution is higher than the payable tax amount determined in administrative decisions were complaining then taxpayers must file missing tax amount in full within ten days of receiving the complaint resolution decision.

Chapter X IMPLEMENTATION Article 64. Effect 1. This circular has the effect after 45 days from the date of signing and replaces circular No 60/2007/TT-BTC dated 14/6/2007 of the Ministry of finance.

Tax records as the times started to apply to each tax obligations arise from 01/07/2011.

Tax records, began to apply for the tax from the tax period July, 2011.

Tax records as you start applying for the tax from the tax period March 2011 quarter.

Tax year records began to apply for the tax from the tax period in 2011.

Tax declaration by year start applying for the tax from the tax period in 2011. Tax declaration for termination of operations, termination of contract, conversion forms of business ownership or corporate reorganization began to apply from the date of the case that from 01/07/2011.

The regulations on the procedure of tax, tax refund, tax clearing began to apply from 01/07/2011.

2. Removal of content guidance about tax management by the Ministry of Finance issued before the date of this circular have the effect not consistent with guidance in this circular.

Article 65. Responsibility 1. The tax authorities responsible levels of popularity, guided the Organization, individuals, taxpayers comply with the content of this circular.

2. organizations and individuals, taxpayers subject to this circular to fulfill the guidelines of this circular.

In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.