DECREE amending and 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 a number of articles of the law on personal income tax _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on government organizations 25 December 2001;
Pursuant to the law on tax administration of 29 November 2006;
Considering the recommendation of the Minister of finance DECREE: article 1. Modifying, 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 as follows: 1. Amendments, supplements article 3 clause 2 as follows: "2. The mandate of tax revenue must be made through a contract between the heads of tax administration with the authority organizations and individuals were collected, except in some cases collecting credentials for earnings has properties not routinely prescribed by the Ministry of finance. "
2. Add the clause 5 article 4 as follows: "5. the taxpayer case suspended operations have suggested text send direct tax administration is not filing a tax return in time to temporarily stop operations".
3. Amendments, supplements the account 1, 2 article 5 as follows: "1. When changing the information in the registration records of the tax already paid, the taxpayer must inform the tax authorities of direct management (recorded on the certificate of tax registration) within ten working days from the date of change of information. Case filing tax registration information changes in sequence, one-gate procedures under the provisions of the law on business registration then follow the order procedure.
2. in case of change of the headquarters of the taxpayers leads to change of the tax authority in the direct management, other central cities, taxpayers have a responsibility to submit the tax amount has enough or recommend the complete amount of tax overpaid before changing the headquarters and not tax with tax authorities , except the time of changing the headquarters coincides with the time of year the tax. "
4. Amendments, supplements article 7 as follows: "article 7. Value added tax.
1. value added tax (except tax for goods exports, imports) regulations are as follows: a) Testimony by month, unless stubs each incurred time specified in point b of this paragraph by the method of tax and securities.
b) Opened as the times arise adopt for goods or services by the taxpayer business building, installation, transactional sales without the establishment of subsidiaries in other provincial local with main headquarters (hereafter referred to as the foreign business Department); tax case arose multiple times in a month, taxpayers may register with the tax agency to move to the value added tax by month. Cases opened each other arise due to time the Ministry of finance regulations.
2. tax records value: a) tax records value, including:-value added tax,;
-Lists of bills of sale of goods or services;
-Lists of goods, purchase of services.
b) tax records value each time they arise with regard to the case of the foreign business is value added tax ".
5. Amendments, supplements article 9 as follows: "article 9. Special consumption tax of 1. Special consumption tax, apply for goods or services subject to special consumption tax (except tax for goods exports, imports).
2. The records of special consumption tax include: a) special consumption tax,;
b) lists the Bill of sale of goods or services subject to special consumption tax;
c) lists the special consumption tax deductible (if any). "
6. additional amendments to article 10 as follows: "article 10. Tax for goods export, import.
1. Tax for goods export and import regulation in this include: value added tax, consumption tax, export tax, import tax.
2. The tax for goods exports, imports made by times arise.
Ttrường combination of goods export and import customs declarations registered to export or import multiple times, then the tax calculation, tax follow each times fact exports, imports at the time of customs clearance of goods for export and import.
3. For goods exports, imports subject to not subject to export tax, import tax, special consumption tax, value added tax or tax exempt, review tax free export, import tax but then had a change of subject is not subject to taxes or tax exempt purposes tax exemption, then the taxpayer must slow tax for ten days from the date of the change.
4. the tax declaration for the export and import of goods is customs records.
5. The additional tax and additional tax records for goods exports, imports made under the provisions of the Ministry of finance. "
7. Amendments, supplements article 13 paragraph 1 as follows: "1. the following article subject tax: a tax article subjects) 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 base business but not yet done business activity tax to article subjects within a period of thirty days from the date of certificate of business registration and tax registration.
b) annual binge tax in the event of a change in the tax rate to pay binge. "
8. Add a d to article 15 paragraph 1 as follows: "d) customs fees made under the provisions of the Ministry of finance".
9. Amendments, supplements article 16 as follows: "article 16. Value added tax, corporate income tax (or personal income tax) of the Organization (or individual) overseas business in Vietnam or have income in Vietnam is not made Vietnam accounting mode (called foreign contractor); tax deducted and filed on behalf of foreign carriers.
1. value added tax, corporate income tax (or personal income tax) of foreign contractors do not perform accounting regime of Vietnam (hereinafter the foreign contractor tax) regulations are as follows: a foreign contractor tax) each time. Tax case arose multiple times in a month, taxpayers may register with the tax agency to move to tax by month;
b) foreign contractor tax at the end of the contract the contractor.
2. The profile of foreign contractors tax regulations as follows: a) tax records to foreign contractors under each times arise or under, including:-foreign contractor tax;
-A copy of the contract the contractor, subcontractors and contract summaries contract by South Vietnamese tax-related statements (the first tax return of the contract the contractor).
b) tax declaration foreign bidders including:-tax declarations;
-Lists the contractor, subcontractors participated in the contract of the contractor;
-Lists tax documents according to the times of payment;
-The liquidation of the contract.
3. Tax deducted and filed in lieu of the foreign carriers: a) tax deducted and filed in lieu of the foreign carriers is the kind of publicity by month.
b) organized the transport agent or dealer freight shipping for foreign carriers are responsible to deduct, and pay taxes instead of foreign carriers. Tax records are submitted to the tax authorities direct party management freight or delivery agent, including:-tax declarations;
-Income statement international transportation;
-Other documents attached ".
10. Amendments, supplements article 17 as follows: "article 17. Tax for mining operations, the export of crude oil and hydropower production activities as follows: 1. for mining, crude oil exports: a) tax for the extraction and export of crude oil as follows:-export tax, resource tax, enterprise income tax according to each times the crude oil exports;
-Mining resource tax, enterprise income tax by the year end, or upon termination of contract oil and gas extraction.
b) Ministry of finance regulations the tax, tax for mining operations, crude oil export line with transaction, payment of the export oil.
2. for hydropower production activities: a), value added tax: hydro-electric production facilities make value added tax declaration at the headquarters of local primary and value added tax on local Treasury where there are hydroelectric factory (where the turbine , hydroelectric dams and the material basis of hydro power plants). The case of hydro power plant is located on in central cities, the value added tax due to hydroelectric facilities, the provincial budget submission follow the corresponding percentage value of the plant located in the provinces, the central cities.
b), corporate income tax: the company's independent accounting Hydro has the production base of hydropower-dependent accounting in the province, the central city in different geographical areas where hydroelectric companies headquartered; the production base of hydropower-dependent accounting company Vietnam electricity (EVN) (including hydroelectric companies dependent accounting and the hydro power plants) 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. Case of hydroelectric factory (where the turbine, hydroelectric dams and the facilities of the power plant) is located on in central cities, the corporate income tax by the hydroelectric company dependent accounting EVN submits the budget to the province the central cities, made in proportion to the value of investments the plant located in the province of the central cities, respectively.

c) Stubs, tax resources: hydropower production facilities make stubs, tax local resources where registration tax declaration. The case of the tax resources of hydro-electric production facilities are divided for different localities, the hydropower production tax filing resources for local tax authority where registration tax declaration (or the headquarters) and stars send tax resources for local tax offices where tax revenue enjoyed resources , tax resources for implementation of the budget of the city, directly on the basis of an area of Lake hydroelectric power; funds clearance compensation, resettlement of migrants; number of households to move the resettlement and compensation of the damage value in the lake bed.
d) identifying sources of value added tax, corporate income tax and tax on resources specified in points a, b, c of this paragraph apply to the factory started production from the Decree has effect ".
11. additional amendments to article 18 as follows: "article 18. The tax return for the tax case as tax stock method.
1. According to the tax year applying for regular business activities of households and business, personal business.
2. According to each tax times arise adopt for casual business activities of households and business, personal business.
3. Personal business tax according to the equity method must declare value added tax, personal income tax, except in the case of non-taxable value under the provisions of article 25 of law value and Tax cases not yet to the level of personal income tax to be paid under the provisions of the law of personal income tax.
The Ministry of finance specifies the level of sales tax as a basis for personal business specified in this clause ".
12. Revised supplementary article 20, as follows: "article 20. Tax return filing locations.
1. Taxpayers filing tax returns; Declaration of fees and other revenues in the State budget at the tax agency to manage directly, except for cases specified in paragraphs 2, 3, 4 and 5 of this Article.
2. place filing a tax return, the land; the profile of agricultural land use tax; stamp fee Declaration; profile value added tax for foreign exchange business activities and tax records according to the equity method are filed at the local tax Bureau where the taxes.
3. place tax filing resources for resource extraction activities, corporate income tax for the property transfer operations in which the taxpayer has a head office in the same province, central cities with where the basis of resource extraction activities, transfer of real estate is in the direct tax authorities (tax office or tax Bureau) where resource exploitation activities, where the transfer of the property. The case of the taxpayer have headquarters in the city, this centrally but resource extraction activities, transfer of real property in the province, central cities are filing a tax return at the tax authorities (tax office or tax) where resource extraction activities , transfer of real estate.
4. place filing special consumption tax for taxpayers has the production base of the goods subject to special consumption tax in the central cities, other than the main headquarters is home to the production facilities of the goods subject to special consumption tax.
5. tax filing location for goods exports, imports at the Customs office where the customs declaration registration.
6. in case of filing a tax return in sequence, one-gate procedures, the tax return filing locations follow the sequence and procedures. "
13. Amendments, supplements article 21 as follows: "article 21. Payment of taxes, fines.
1. 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 collect account State budget at commercial banks, credit organizations to focus the tax revenue charges, fees and other revenues of the State budget. The end of the working day to the full, timely transfer of the whole of the clause on State Treasury account at the State Bank under the provisions of the law on the State Bank.
The Ministry of Finance regulates the submission of taxes, fees and other revenues of the State budget to fund the State budget; the opening of accounts, accounting and tax money of the taxpayer and the tax transfers were filed on the State budget.
2. Order of payment of tax arrears, tax collection, taxes, penalties, administrative violations of tax laws made under the provisions of article 45 of the law on tax administration.
3. The proceeds of the tax, penalties, administrative tax violation be filed into State budget Funds in the State Treasury. "
14. additional amendments to article 22 as follows: "article 22. Handle the amount of taxes, penalties, overpaid.
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; except in the case prescribed in clause 2 Article 111 of law tax management;
b) taxpayers are tax refundable amount under the provisions of the law on value added tax, consumption tax, export tax, import tax, personal income tax and the cost of gasoline.
2. Taxpayers have a right to ask the tax administration to resolve 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;
b) deducted from the amount of tax to be paid by the next tax time;
c) tax refund, the fine overpaid when taxpayers don't owe taxes, penalties (including the case surplus due to the subject not subject to value added tax).
3. The taxpayer has died, disappeared, lost the capacity for civil acts are the direct tax authorities managed to solve surplus amount as prescribed in paragraph 2 of this Article.
4. Ministry of finance procedures compensate for taxes, penalties, referred to in art. 2 of this Thing.
5. The organization to pay the wages, salary income is personal income tax authorized individuals have a responsibility to compensate surplus, underpaid tax deduction, also payable, reimbursement for overpaid when personal tax. The Ministry of finance specifies the implementation of this paragraph. "
15. Amendments, supplements article 24 as follows: "article 24. Tax extension.
1. The case was renewed: 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) Suffered physical damage, direct influence to business due to natural disaster, fire , to accidents;
b) moving business locations at the request of the competent State agency that business must cease operations and affect the results of production, business;
c) due to the State's policy of making changes that directly affect the result of production, the business of the taxpayer;
d) activities in the field of construction has the amount of tax owed due to causes not yet paid in capital from State budget sources;
DD) project to invest in infrastructure, business home land is State land or land-use rights auction, land rental but not yet liberated was by, not to hand over the land led to no State budget sources;
e) impaired objectivity in particular by the Prime Minister decides according to the recommendation of the Minister of finance.
The Ministry of Finance shall guide the renewal of specific tax provisions in the points a, b, c, d, e clause 1 of this article.
2. The amount of the tax, penalties, be renewed;
a) for cases referred to in point a of paragraph 1 this is the total amount of taxes, penalties, the taxpayer owed up to the time of the disaster, fire, accidents, but must not exceed the value of the material damage;
b) for cases referred to in points b, c, d, e and e points of paragraph 1 this is the tax amount, the fines incurred by the cause that cause.
3. tax grace period: a) tax grace period must not exceed two years from the date of expiry of tax filing for the case referred to in point a of paragraph 1 of this article;
b) tax grace period must not exceed one year from the date of expiry of tax payment for cases referred to in points b, c, d, e and e account point 1 of this article.
4. other regulations on renewal of tax law tax management implementation ".
16. Amendments and supplements article 25 as follows: "article 25. Determine the tax amount.
1. The taxpayer gets the tax authorities determine the amount of tax to be paid 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 ten days from the date of expiry of filing a tax return or on expiry of the tax return filing extension as specified;
c) additional tax records at the request of the tax authority or have additional tax records but not full, honest, accurate tax bases to determine tax;
d) do not produce accounting documents, invoices, vouchers and other documents relevant to the determination of the tax base elements when the expiry of tax inspection, tax inspection at the headquarters of the taxpayer;
DD) test case tax, tax inspectors, has proven base taxpayers incorrect accounting regulations, data on the accounting books are incomplete, inaccurate, honesty leads to non-identifying the right factors calculated tax base;
e) fugitive signs or distribute the property to not make tax obligations;
g) Was tax filing for tax administration but does not calculate tax.

2. for a number of industries, business activities through inspection, inspectors found bookkeeping, invoices, vouchers or incomplete declaration, tax is not true then the tax authorities determine the percentage value, the percentage of income calculated on sales due to The financial provisions applicable to each of the occupations business activity in each period.
3. The taxpayer gets the customs tax designation for export goods, imported in the following cases: a) tax based on material not legal to tax, tax calculation; do not declare or incomplete declaration, exactly the content related to determine tax obligations;
b) refuse or delay, extend beyond the prescribed time limit on the provision of relevant documents for customs authorities to determine the tax; not prove or too prescribed time limit without explanation are the contents relevant to the determination of tax obligation prescribed by law;
c) Customs have enough basis to prove the declared customs value of taxpayers are not true to the actual transaction value;
d) Who does not calculate tax tax;
DD) other cases by the customs or other authorities discovered the Declaration, do not tax provisions of the tax law;
General Director of the Bureau of customs; Director of the Customs Bureau, the province or city; Bureau Chief of Bureau of customs authority assigns the tax specified in this paragraph. "
17. Modification, Supplement 3, item 2 article 27 the following: "2. The information on: a) business taxpayers the same items, trades, along the local scale. The local case no information about items, occupations, the scale of business of the taxpayer, the retrieved information about items, occupations, the scale of other local taxpayers;
b) tax by an average of a number of business establishments in the same profession, the same items locally. The local case has no information about a number of business establishments in the same profession, the same items of the taxpayers, the average tax of some business establishments, industries, other local items.
3. documents, test results, Inspector. "
18. Added after article 27 Article 27A as follows: "article 27A. The organization charged the taxable income personal income personal income tax deductions are eligible under the provisions of the law be confident certificate from the deduction to give individuals tax deductions. The Ministry of finance specifies conditions are confident vouchers, deduction from form, the issuance, use, manage the automatic deduction vouchers in. "
19. Amend, Supplement b item 2 Article 28 as follows: "b) for other cases, the time limit for payment made under the provisions of paragraph 3, 4 and 5 to article 42 of the law on tax administration.
Ministry of industry and Commerce issued the list of imported goods is the consumer to do the base implementation specified in point b of paragraph 3 to article 42 of the tax administration Law. "
20. Modification, addition of item 2 and 3 Article 29 the following: "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 under the provisions of the law before exiting. "
21. additional amendments clause 2, article 30 paragraph 3 as follows: "2. in the case of an inspection of records before reimbursement: a) reimbursement under the provisions of the international treaties to which the Socialist Republic of Vietnam is a Member;
b) taxpayers first reimbursement proposal, except to suggest personal income tax refund;
c) taxpayers tax refund proposal within a period of 2 years, since the time dealt on the behavior of tax evasion, tax fraud.
The case of the taxpayer have several times suggested the tax refund within a period of 2 years, if in the first tax refund proposal since the time dealt on the behavior of tax evasion, tax fraud, tax authorities complete tax records of taxpayers have no behavioral aberration leads to lack of tax amount payable or increase tax refundable amount specified in 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 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 Since the time of dealt on the behavior of tax evasion, tax fraud;
d) cargo services in the complete record of tax the taxpayer did not make payment transactions through the Bank as specified;
DD) business merger, merger, splitting, dissolution, bankruptcy, changed ownership, termination of activity; delivery, sale, lease, rental of State enterprises;
e) expiry under the notice in writing of the tax administration but taxpayers don't explain, additions to tax refund. This provision does not apply to the portion of goods and services eligible for tax refund procedures and regulations;
g) taxpayers owed bank payment voucher at the time of submission of the proposal the customs tax refund;
h) goods imported in an earlier tax refund checks right after the prescribed by the Ministry of finance.
3. The time limit for settling the tax refund records made under the provisions of clause 2 and 3 Article 60 of law tax management. The head of the tax authority the decision of the tax refund. The case of the settlement profile tax refund due to the fault of the tax administration shall in addition to the amount of tax to be done according to the rules, taxpayers also paid interest on the tax refund being slow and slow tax refund time; the interest rate to calculate the interest rate performed under the provisions of clause 2 Article 23 of this Decree. Paid interest sources are retrieved from the tax refund Fund under the Ministry of finance. "
22. Amendments, supplements and art. 2 paragraph 1 article 31 as follows: a) modify paragraph 1 article 31 as follows: "1. Taxpayers identified the amount of the tax exemption, exemption, reduction in the tax records or records free of tax reduction, exemption, submitted to the tax authority, except in the case specified in clause 2 of this Thing." b paragraph 2 point a) amended article 31 as follows: "a tax reduction Exemption) special consumption tax, resources, personal income tax for taxpayers suffering from natural disaster, fire, accidents do not have the ability to pay tax according to the provisions of the law; tax free land, houses, agricultural land use tax, land lease, rent water for the taxpayer under the provisions of the law. The Ministry of finance specifies the exemption, the tax reduction provisions at this point; "
23. Amendments, supplements the terms of 6, 7 33 Things into account 6, 7 and 8 are new as follows: "6. the State administration on trade is responsible for providing information on the policy for the management of activities of the international sale of goods, including export, import, re-export import temporary temporary export, re-export, import, transfer the trust operations and outsourced export/import agents, buying, selling, processing and transiting goods of Vietnam and foreign countries, other information required by the tax administration.
7. the Bank has the responsibility to coordinate with the Finance Ministry building and the implementation of mechanisms to provide information about the taxpayers for tax administration.
8. The other State Agency is responsible, in coordination with the tax administration building and make the provision of information on taxpayers for tax administration. "
24. additional c clause 2 Article 42 as follows: "c) reimbursement decisions; decided not to collect taxes; "
25. Replace the phrase "income tax for high income earners" to "personal income tax", "enterprise income tax from the transfer of land use right or land rent right" into "enterprise income tax from property transfer." 2. Additional amendments to article 29, article 31 of Decree 100/2008/ND-CP on 08 September 2008 of the Government detailing some of the personal income tax act as follows: "article 29. Individual income tax return.
The Organization, individuals pay an income tax deduction and the execution of individuals with income under personal income tax under the provisions of the law on personal income tax tax return done as follows: 1. monthly tax: a tax, as applicable) with the Organization, individuals pay the earnings have made tax deductible for :-income from salary, wages;
-Income from capital investment;
-Income from the transfer of capital, transfer of securities;
-Income from prizes;
-Income from copyright;
-Income from the franchise;
-Income from sales of personal residences.
b) tax records, is the personal income tax.
2. quarterly tax: a tax) you apply to individuals, groups of individuals having income from business tax according to the method declaration. Tax declaration is Temp Declaration of personal income tax.
b) quarterly tax return for the Organization, individuals pay a monthly income total individual income tax was deducted for each type of tax is lower than 5 million. Tax records is the personal income tax.
3. annual tax: a) for organizations, individuals pay income tax Declaration:-in respect of taxable earnings, tax and deduction were deductions (if any).
-Profile: tax + personal income tax;
+ Table of taxable income and personal income has been deducted.
b) for individuals: – tax year for individuals having income from salary, wages; the income from the business has a larger tax deduction or tax number request reimbursement, offset tax on the latter.

Individual cases have income from wages, the wages incurred in a single place for the Organization to pay the income tax instead.
-Individuals who have income from the securities transfer tax registration according to tax rate of 20%.
-Business personal, individual business groups made the stock tax method taxes each year.
4. According to each tax times arise adopt with regard to: a) income from transfer of property;
b) income from the transfer of capital;
c) income from inherited gift.
5. Tax for some other cases of individual income arising abroad.
6. The Ministry of finance regulations on tax records for the case referred to in point b of paragraph 3, clause 4 and clause 5 of article 3 this. ". Terms of implementation 1. The Decree has effect from January 1, 2011.
2. The Ministry of Finance shall guide the implementation of this Decree.
3. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, central cities and organizations, individuals responsible for the implementation of this Decree.