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Decree 88/2007/nd-Cp: Detailing The Implementation Of A Number Of Articles Of The Law On Tax Administration

Original Language Title: Nghị định 85/2007/NĐ-CP: Quy định chi tiết thi hành một số điều của Luật Quản lý thuế

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The DECREE detailing implementation of some articles of the law on tax administration _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the GOVERNMENT pursuant to the law on organization of the Government of 25 December 2001;
Pursuant to the law the tax management of 78/2006/QH11 on November 29, 2006.
Considering the recommendation of the Minister of finance DECREE, chapter I GENERAL PROVISIONS article 1. Scope 1. This Decree detailing implementation of some articles of the law on tax administration, applied to the management of taxes; of fees; land lease, rent water; land use money; revenues from the exploitation of mineral resources and other revenues in the State budget due to the tax administration revenue management under the provisions of the law.
2. Policy on the modernization of tax management, construct tax management, handling of tax law violations and coercive enforcement of the decision of the tax administration are stipulated in the legal text.
Article 2. Taxpayers Who filed taxes prescribed in this Decree include: 1. organizations, households, individuals pay taxes, fees, charges or other revenues in the State budget according to the provisions of the law.
2. The organization was entrusted with collecting fees in the State budget.
3. organizations and individuals tax deductions; the Organization, the individual tax procedures instead of taxpayers, including: a) Organization, the individual is party to a contract with Vietnam held, foreign individuals doing business in Vietnam not under the provisions of the law on investment and accounting regimes not Vietnam;
b) Organization, personal tax deductible when paid for income in an income tax for high income earners;
c) Organization of ship agents, agents for foreign carriers are responsible for the income tax deduction for the business operations of shipping goods by ship from the Vietnam seaports abroad or between the Vietnam seaports;
d) Organization business service tax procedures;
DD) agent do the customs procedures for export and import goods;
e) organizations, individuals providing postal services, courier services international in the case filed a tax change for the Organization, individuals pay taxes;
g) credit institutions or other organizations operating under the provisions of the law on credit institutions in the case of guarantee filed taxes for the Organization, individuals pay taxes.
Article 3. Tax collection mandate 1. Tax administration mandate for agencies, organizations, individuals collecting some taxes according to the regulations of the Ministry of finance.
2. The mandate of tax revenue must be made through a contract between the heads of tax administration with the institutions, agencies, individuals authorized currency.
3. the party was responsible for tax collecting credentials: inform and urge taxpayers make payment under a contract of mandate collecting; evidence from collecting money for taxpayers when tax revenues; filed taxes already collected on account of tax administration in the State Treasury; settlement amount of the levy and tax receipts with the tax administration; tracking and reporting to the tax authority the case arises new taxpayers or change the scale, category of taxpayers on the mandate.
4. the tax administration are responsible for: public notice the Commission tax case to taxpayers to know and implement; provide evidence from tax collectors, guide, inspect, monitor the situation, the tax paid by the Agency, organization, individual mandate tax collectors.
5. Agencies, organizations, individuals are tax credentials specified in this Article are entitled to collect credentials from funding the funding activities of the tax administration. The Ministry of finance instructed the extract and use of funds authorized currency specified in this paragraph.
Chapter II SPECIFIC PROVISIONS article 4. The principle of charging tax, tax, tax 1. Taxpayers are responsible for calculating the amount of tax to be paid by the State budget itself declared, unless the fixed tax administration tax or tax as specified in articles 37, 38 and 39 of the law on tax administration.
2. The taxpayer must be accurate, truthful, full of content in the tax return and filing of the documents, the document specified in the tax declaration with the tax administration.
3. in case the taxpayer tax must be self sufficient amount of tax has been calculated and the tax administration agency under the time limit for filing the tax return specified in article 32, article 33 of the law on tax administration.
4. where the tax administration tax calculation or fixed tariffs, tax deadlines are notice period pay tax or tax decisions of the tax administration.
Article 5. To change the tax registration information 1. When there are changes to 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 registration tax) within 10 (ten) working days from the date of change of information.
2. in case of change of the headquarters of the taxpayers leads to change of the tax agency to manage direct, responsible taxpayers filed enough amount of tax declared before changing the headquarters and not tax with tax authorities (except the time change coincides with the time the headquarters tax years).
3. in case the information in the certificate of registration of tax changes, tax authorities directly managed recovery of tax registration certificate was issued and the certificate of registration of the new tax for taxpayers.
Article 6. Tax records 1. Tax records including the tax according to the template specified by the Ministry of finance and the relevant documents as a base to taxpayers the tax return, tax calculation.
2. The tax return must have the following major contents: a) the name, the tax code;
b) tax period or time incurred obligations;
c) information about the taxpayer's name, address, tax code;
d) information on the base for the calculation of the tax payable;
DD) signature of the taxpayer or legal representative of the taxpayer.
Article 7. Value added tax 1. Value added tax regulations as follows: a) Testimony by month, unless stubs each incurred time specified in point b of this clause and tax according to the equity method specified in article 18 of this Decree.
b) Opened as the times arise adopt with regard to:-the goods to export and import;
-The goods or services by the taxpayer business building, installation, transactional sales without the establishment of subsidiaries in other provincial local with main headquarters (hereafter referred to as the foreign business Department); the tax case arose multiple times in a month, taxpayers may register with the tax agency to move to the value added tax by month.
c) tax years for tax cases increased values according to the direct method on value.
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; for goods exports, imports are the customs records.
c) Declaration of value added tax is a value added tax and other related documents.
Article 8. Corporate income tax 1. Corporate income tax regulations as follows: a temporary) according to you, except where a tax return by the method of securities regulation 18 again this Decree;
b) Opened as the times incurred for business income tax from the transfer of land use right or land rent;
c) settlement in tax settlement or to the time of termination of activity of the enterprise, to terminate the contract, converting business ownership forms, reorganizing the business.
2. Profile of enterprise income tax: a tax declaration) business income according to provisional quarter is business income tax return you;
b) profile of enterprise income tax from the transfer of land use right or land rent is the enterprise income tax on the transfer of land use right or land rent right and related documents;
c) Declaration of enterprise income tax includes:-the Declaration enterprise income tax;
-Financial statements in financial reports or to cease operations, terminate contracts, transformation of ownership of enterprises, reorganization of enterprises;
-Other documents related to a tax settlement.
3. The enterprise income tax deducted at source for income from securities, Commission agents, the transfer of capital due to the Ministry of finance regulations.
Article 9. Special consumption tax of 1. Special consumption tax regulations as follows: a monthly tax return applies) for goods (except imported goods specified in point b of this clause), in service subject to special consumption tax;
b) Opened as the times arise adopt with respect to the goods subject to special consumption taxes.
2. The records of special consumption tax: a) tax records special consumption, include:-special consumption tax,;
-Lists of bills of sale of goods or services subject to special consumption tax;
-Lists of special consumption tax deductible (if any).
b) records a special consumption tax for goods exports, imports are the customs records.
Article 10. The export tax, import tax of 1. The export tax, import tax is made each time.
2. Profile of export tax, import tax is customs records.
3. in case of additional export tax declaration, tax and import tax records include: a) additional tax, which stated the reason, content needs additional stubs, tax amount, taxes additional stubs increases, decreasing the number of Declaration and recommendations were processed;
b) documents related to the supplement.
Article 11. The resource tax 1. The resource tax provisions as follows: a) statement, apply to the Organization, the individual resource extraction, except for cases specified in point b of this paragraph;

b) Opened as the times arise for the acquisition tax resources instead of the harness;
c-settlement) in or to the time of termination of resource extraction operations, conversion of forms of business ownership, business reorganization, termination of business activities.
2. tax records resources: a) the resource tax records by month or each time they arise is the resource tax and resource procurement statement;
b) Declaration tax resources is the resource tax declarations and other relevant documents.
Article 12. Income tax for high income earners 1. Income tax for high income earners specified as follows: a) statement, apply for tax deductions at source pay regular income; lucky lottery income, prize promotions, temporary income tax deduction of 10%.
The case total tax deducted every month under 5 (five) million, the agency pays the income tax under the interim Declaration implementation. The quarterly tax determined annually and based on the total tax already deducted in the first month of the tax year.
b) Opened as the times arise adopt for income from technology transfer, transfer of intellectual property rights.
c) tax year or to end the obligations with respect to the following cases:-the Organization, the individual tax deductions at source pay regular income;
-Individuals who have income from different sources, not made to be a place of settlement through the Organization, personal tax changes and deductions;
-Personal tax registration directly to the tax authorities.
2. Declaration of income tax for high income earners: a) income tax records for the high income, or you include:-income tax for high income earners by month or quarter;
-Tax deduction statement.
b) tax records for high income earners each times arise is the income tax as the times arise and other related documents.
e) tax records for the high income:-where individual organizations to deduct and pay taxes instead of implementing the tax settlement, tax settlement records include: tax declaration, tax general table of details according to the individual and the vouchers, other relevant documents;
-Individual cases have many sources of income tax, personal tax registration directly with the tax authorities, tax records include: tax declaration; detailed income statement according to the different sources; receipts or income tax from the income tax deduction; the papers identify the tax deduction, exemption, reduction.
Article 13. Article 1 subject tax. According to article subjects in tax regulations the following needs: a) The subject of post tax, on 30 January of the year of the tax return, except in the case referred to in point b of this paragraph;
b) where new taxpayers out of business activity tax to slow binge for the last day of the month to start business activities. The next year made as defined in point a of this paragraph.
2. tax records binge is the tax return.
Article 14. Taxes, revenues in the State budget of the land 1. Taxes, revenues in the State budget on land defined as follows: a) Testimony by the year to apply for:-tax, land;
-Agricultural land use Tax;
-Land rental, rent water.
b) Opened as the times arise adopt with regard to:-land use Money;
-Land use right Transfer Tax.
2. tax records, revenues in the State budget on the land: a) tax records, tax, land is land.
b) profile of agricultural land use tax is the tax on agricultural land use.
c) Declaration of land rent, rent water consists of:-a land lease, rent water;
-Land rental decisions, hire the water of competent State agencies;
-Land rental contract, rental of water;
-Documents, proof in an affected investment incentives;
-Documents, papers relating to the compensation of land support, under the provisions of the law.
d) land use money Declaration include:-Declaration of land use money;
-Proof in power is not filed or is waived, reduced land use;
-Certificate from the land lease was filed when transferred to form charge Earth land use;
-Papers relating to the compensation of land support, as prescribed by law;
-Other related documents.
DD) transfer tax records of land use include:-transfer tax land use;
-Land use right certificates or other documents containing equivalent legal value;
-Land use right transfer contract certified by the competent authority under the provisions of the law;
-Documents, proof in an is not filed or the tax reduction, exempt the transfer of land use rights.
Article 15. Testimony of fees, other revenues in the State budget of 1. Testimony of fees, other revenues in the State budget stipulates as follows: a) statement, apply for other types of fees unless otherwise specified in point b of this paragraph;
b) Opened as the times arise adopt for stamp fees, customs fees;
c) in settlement or settlement to the time of termination of activities for the cases specified in point a of this paragraph.
2. Declaration of fees, other revenues in the State budget specified in paragraph 1 of this article is the Declaration or declarations of fees payment of fees, revenues in the State budget and other related documents.
Article 16. Value added tax, enterprise income tax of foreign contractors not to make Vietnam accounting mode 1. Value added tax, enterprise 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.
Article 17. Tax for mining operations, crude oil exports of 1. The tax return for the extraction and export of crude oil as follows: a) the export tax, resource tax, enterprise income tax according to each times the crude oil exports;
b) Publicity resource tax, enterprise income tax by the year end, or upon termination of contract oil and gas extraction.
2. The Ministry of finance the tax regulations, tax for mining operations, crude oil export line with transaction, payment of the export oil.
Article 18. The tax return for the tax case as tax stock method 1. Tax by month, quarter, or year applied for regular business cases of households and business, personal business.
2. According to each tax times arise adopt for casual business cases of households and business, personal business.
3. The Ministry of finance specifies the tax, determine the tax for tax cases specified in this Article, ensure consistent with the scale of business of business households, individuals in each period.
Article 19. The time limit for filing the tax return 1. The time limit for filing tax returns made under the provisions of article 32, article 33 of the law on tax administration.
2. With regard to housing, the land; agricultural land use tax; land lease, rent water if in the year the change of land tax, charged to taxpayers, then hire additional stubs within 10 (ten) days from the date of the change.
Article 20. Tax return filing location 1. Taxpayers filing tax returns; Declaration of fees and other revenues in the State budget at the tax agency to manage directly, except for cases specified in paragraphs 2 and 3 of this article.
2. tax, tax records; the profile of agricultural land use tax; tax records the transfer of land use rights; stamp fee Declaration; profile value added tax for foreign exchange business activities and tax records according to the equity method are filed at the Bureau of local administration taxes incurred taxes.
3. tax declaration for goods exports, imports, filed at the Customs office where the customs declaration registration.
4. in case the State Management Agency on the same local coordination rules, solve administrative procedures in which there are procedures, tax records as a transfer mechanism, then the location tax filing made under that provision.
Article 21. Order of payment of taxes, fines 1. Order of payment of taxes, fines for administrative violations violations of the tax laws made under the provisions of article 45 of the law on tax administration.
2. The proceeds of the tax, fines for administrative violations violations of the tax law was submitted to the State budget collection accounts open in the State Treasury.
The Ministry of Finance shall guide the open account currency the State budget at the State Treasury, the tax accounting of the taxpayer and the tax transfers were filed on the State budget.
Article 22. Amount of tax overpaid processing 1. Taxes are considered overpaid when: a) the taxpayer has already paid tax amount greater than the amount of tax payable;

b) taxpayers are tax refundable amount under the provisions of the law on value added tax, consumption tax, export tax, import tax, income tax on high income earners and the cost of gasoline.
2. Taxpayers have a right to ask the tax administration to resolve the amount of surplus in the following ways: a) minus the amount overpaid tax for the amount of tax, 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) refund surplus when the taxpayer does not owe tax money, fine.
3. The Ministry of finance procedures compensate taxes referred to in art. 2 of this Thing.
Article 23. Tax in time to resolve the complaint, claims 1. During the appeal, the petitioner of the taxpayers about the tax due to the tax administration computer or assign, taxpayers still pay enough tax money which, unless the competent State authorities decided to temporarily suspend implementation of tax decision, decided to assign tax of the tax administration.
2. in case of tax already paid is greater than the number of tax determined as a result of complaints by the competent bodies or the verdict, the decision of the Court, then the taxpayer is offset on tax of any of that kind of tax or refund of overpaid tax and interest charged on the surplus.
Interest calculation period is calculated from the date the taxpayer paid to the tax administration on the decision of the tax refund.
Interest rates for the calculation of interest is the basic interest rate by the State Bank announced and in effect at the time of the tax authority decision to the tax refund.
Article 24. Tax filing 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 disasters, 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 production, business results;
d) impaired objectivity in particular by the Prime Minister decides according to the recommendation of the Minister of finance.
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 computer temple the time of natural disasters, fires, accidents, but must not exceed the value of the material damage;
b) for cases referred to in points b, c and d paragraph 1 this is the tax amount, the fines incurred by the cause that cause.
3. The time to renew the tax: a tax grace period) for no more than 2 (two) years from the date of expiry of tax filing for the case referred to in point a of paragraph 1 of this article;
b) tax grace period must not exceed 1 (one) year from the date of expiry of tax payment for cases referred to in points b, c and d of paragraph 1 of this article.
4. other regulations on renewal and payment made under the provisions of the law on tax administration.
Article 25. Determine the amount of tax the taxpayer gets a fixed amount of tax to be paid in the following cases: 1. Do not sign the tax according to the provisions of article 22 of the law on tax administration.
2. 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.
3. Additional tax records at the request of the tax authority or have additional tax records but not full, honest, accurate tax bases to determine the tax.
4. 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.
5. in case of tax inspection, tax inspection at the headquarters of the taxpayers, based prove taxpayers incorrect accounting regulations, data on the accounting books are incomplete, inaccurate, honesty leads to non-identifying the right elements to do tax calculation base.
6. Signs of fleeing or distribute the property to not make tax obligations.
7. Has tax filing for tax administration but does not calculate tax.
Article 26. Assign each of the factors relevant to the determination of the amount of tax the taxpayer being assign to each factor relevant to determining the amount of tax to be paid in the following cases: 1. Through tax records, tax authorities have evidence that the taxpayer has not properly or have not enough stubs to the elements as a basis for determining the tax , asked the taxpayer additional stubs but no additional taxpayers at the request of the tax authority.
2. Check accounting books, invoices, documents relating to the determination of tax, the tax administration can prove taxpayers incorrect accounting, dishonest elements related to the determination of the amount of tax payable.
3. price accounting of goods and services that are not true to the actual price paid reduce tax revenue or purchase price accounting for goods, raw materials for manufacturing service business, not the regular transaction prices on the market increases the costs, increase value added tax deductible , reduce tax obligations.
4. Taxpayers do not explain or do not prove to be accurate, the integrity of the content involves determining the number, type, origin, the value of the tax code, tax rate or tax exemption amount, discount, reimbursement of export and import goods.
5. The taxpayer filing a tax return but did not identify the elements as a basis for determining the tax base or has identified the elements as a basis for determining the tax base but does not calculate tax.
Article 27. The fixed base tax tax administration tax designation for the cases specified in articles 25 and 26 of this Decree, based on one of the following information: 1. The database of the tax agency collected from: a) tax, tax records filed by the States before tax time;
b) information about economic transactions between taxpayers with the Organization, the individual concerned;
c) information of the State Management Agency provided;
d other information) by the tax agency collected.
2. The information on: a) business taxpayers the same profession, the same local scale;
b) tax by an average of a number of business establishments in the same profession, the same items locally.
3. check the document tax, tax inspectors of the tax administration.
Article 28. Tax deadlines for tax administration tax or tax designation 1. Tax agencies tax case or assign tax, tax deadlines are deadlines indicated on the notice of tax authorities, in particular the following: a) for cases pay tax according to the equity method, the tax deadlines prescribed by the Ministry of finance;
b) for cases of tax agency determined taxes due the taxpayer tax filing delay, the time limit for payment is 10 (ten) days from the date the tax authorities issued the decision fixing the tax;
c) for the case of the fixed tax according to the tax agency report on tax inspection, tax inspection, the tax deadline is 10 (ten) days from the date the tax authorities issued the decision fixing the tax. The case of the fixed tax amount from 500,000,000 (five hundred million) Bronze over the tax period a maximum of 30 (thirty) days from the date the tax authority decision to assign tax.
2. where the Customs authorities determine the tax, tax deadlines are as follows: a) for the difference between the amount of tax due to the customs tax amounts fixed by the taxpayers themselves, self-computer in the case of goods that have been adopted is 10 (ten) days from the date of the Customs to sign the fixed tax decisions;
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.
Article 29. 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 tax administration notified in writing to the immigration authorities to stop the exit when the taxpayer has not yet completed the tax obligations in the following circumstances: a) exit to Vietnam Who settled abroad;
b) Vietnam People settled abroad, foreigners working in Vietnam expiry or ending operation services, independent practice in Vietnam;
c) individuals have fled Vietnam signs which have not fulfilled the obligation to pay tax.
3. Upon receiving the notice of tax administration, immigration authorities have the responsibility to stop the exit of unfinished personal tax obligations until that individual completed the obligation to pay tax or have made other measures to ensure the completion of tax obligations in accordance with the law of Vietnam.
Article 30. Liability of tax administration in resolving tax refund profile 1. Tax administration made tax refund in advance, check record following tax refund under the provisions of tax legislation, except in the case specified in clause 2 of this Thing.
2. in case an examination 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 tax refund proposal;
c) taxpayers were there acts of tax evasion, tax fraud within a period of 2 years from the time of the proposal prior to reimbursement;
d) the taxpayer does 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 of tax administration but taxpayers do not explain additional reimbursement records, as required;
g) imported goods in an State, according to the provisions of the law.
3. The time limit for settling the tax refund profile follow the provisions in paragraphs 2 and 3 Article 60 of the law on tax administration. 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.
Article 31. Determine the number of tax exempt, rising 1. Taxpayers themselves determine the amount of tax exemption, reduction in the tax records or tax reduction, exempt records submitted to the tax authority, except in the case specified in clause 2 of this Thing.
2. determine the tax administration and the tax reduction exemption decision in the following cases: a tax reduction Exemption) special consumption tax, resources, income tax for high income earners, tax, land, agricultural land use tax, land lease, rent water disaster for taxpayers , fires, accidents do not have the ability to pay tax according to the provisions of the law;
b) corporate income tax exemption for cooperatives, the average income level in the year of each labor under the minimum wage applicable to officials and public servants due to State regulation;
c) tax exemption for household business, personal business tax according to the equity method in accordance with the tax legislation;
d) tax free resources for natural forest products due to residential locality of forests are allowed to exploit the provisions of the tax law resources;
DD) in the case of an exemption, remission of the import duties under the provisions of tax legislation the export, import or according to the provisions of international treaties to which the Socialist Republic of Vietnam is a Member;
e) other circumstances as stipulated by tax legislation.
Article 32. Build and manage the system information of the taxpayer 1. The tax administration is responsible for construction of the system of information on taxpayers: a) the construction of the system of target information, the database needs to collect from taxpayers, from the tax administration and from third parties; normalized form of gathering information, unified form with organizations and individuals to provide information or collect information according to the format of the organization or individual providing information;
b) building, the development of technical infrastructure, communication equipment to meet the requirements to collect, process, store, transmit, exploit, use control information in tax administration.
2. the tax administration is responsible for managing the information system on taxpayers as follows: a) mechanism using information on taxpayers to tax management service;
b) to build the mechanism to provide information for the State Management Agency serve state management requirements;
c) managing the database and ensuring the maintenance of the system about the taxpayers.
Article 33. Responsible for providing the information of State authorities responsible for State agencies provide information on taxpayers for tax administration as follows: 1. the certification body of business registration, licensing agency founded and operated is responsible for providing information about the content of the business registration certificate , Established and operating license or certificate of registration contents change business, decided to merger, Division, separation, dissolution, bankruptcy of the taxpayers within 7 (seven) working days from the date of certificate of business registration, licensing and operation or a certificate of change of business registration , the decision on merger, Division, separation, dissolution, bankruptcy and other information as required by the tax administration.
2. The State Treasury is responsible for providing information to the tax administration on the amount of tax already paid, completed by taxpayers.
3. the management authority of the State of the House, the land has a responsibility to provide information about the status change of land use, owners of organizations, households, individuals related to tax management periodically monthly or upon request of the tax authority.
4. The police have the responsibility to provide exchange of information about struggling economic crime prevention; information about individual exit, entry, stay, temporarily absent; information on activities of hotels, motels, and pensions; information about registration, transportation management as proposed by the tax administration.
5. inspection bodies to provide information related to the observance of tax legislation the subject inspectors who filed taxes as proposed by the tax administration.
6. State administration on trade is responsible for providing information on management policy for the purchase and sale of international goods, including export, import, re-export, import export temporary re-login, password, transfer the activities mandated and entrusted to export, import the agent, buying, selling, processing and transiting goods of Vietnam and foreign countries.
7. Other organs of the State are responsible for providing information according to the suggestion of tax administration.
Article 34. Responsible for providing the information of the organisation or individual concerned 1. Commercial banks and other credit institutions are responsible for providing the information required by the tax administration: a) profile, transaction information through the bank account of the taxpayer; information on the guarantee amount for the taxpayer of the Bank;
b) records, documents, billing account number, a copy of ledger account payment details, a copy of the document from the international payments, the domestic payment vouchers, payment of trade margins through the Bank of the organization or individual;
c) other information service for collecting information processing, checking, tax inspectors of the tax administration.
2. Business organizations do service tax procedures, independent audit firms are responsible for providing the information required by the tax administration.
3. The organizations and individuals who are business partners or customers of the taxpayer is responsible for providing information relating to taxpayers at the request of the tax authority.
4. the Vietnam Chamber of Commerce and industry has a responsibility to provide information related to the certification of origin of goods exports of Vietnam; information on registration and protection of intellectual property rights, technology transfer in Vietnam and abroad at the request of the tax authority.
5. The organization, individuals are responsible for providing the information required by the tax administration.
6. The information provided, exchanged between the tax administration and the organisations and individuals who made written or electronic data. Individual organizations when providing information for the tax administration not inform taxpayers know the law, except where otherwise stated.
Article 35. Public information about the taxpayers in tax administration are public information in violation of tax legislation by the taxpayer in the following cases: 1. appropriating tax funds, tax evasion, illegal invoices purchase, do take the invoice for tax law violations, and then fled the business headquarters , abetting tax evasion behavior, not the tax payer time after the tax administration has applied measures to sanction coercive debt collection, tax.
2. The violations of tax legislation by the taxpayer affects tax rights and obligations of the Organization, the other individual.
3. Do not perform the requirements of the tax administration in accordance with the law, such as the refusal to provide information, documents for tax administration; the Executive decided not to test, the Inspector and the other requirements of the tax administration in accordance with the law.
4. Prevention, prevent tax officials, customs officer on duty.
5. Other information publicly available in accordance with the law.
Article 36. The case of the tax inspection 1. Tax administration made tax inspector for the cases specified in article 81 of the law on tax administration.
2. The customs tax inspection performed in case of detection taxpayers have one of these signs for tax law violations: a) the taxpayer has violations of tax legislation but has violated many times, violating in many different geographical areas, involving many organizations personal, or signs of tax evasion;
b) while the tax inspection at the headquarters of the taxpayer, the taxpayer has riveted pipe signs the document, exhibits related to tax evasion, tax fraud;
c) after conducting tax inspection or after the renewal of time tax inspection, the customs based on whether the taxpayer signs new violations, or service the examination of complex nature, serious.
Article 37. Inspection planning 1. The head of the tax authority Inspector in the plan approval in respect of the case prescribed in clause 1 Article 81 of the law on tax administration.
2. inspection planning includes the following principal contents: a) the Inspector object;
b) States the Inspector;
c) taxes are inspected;
d) expected time to conduct the inspection.
3. inspection plans of subordinate tax administration must be submitted to the tax administration. The event of the repetition of the Inspector object, then the superior tax offices will perform the inspection plan with the object Inspector.
4. where the inspection body of the State tax inspection plan coincides with plans by the tax authority, the tax inspection plan priorities of State inspection agencies.
Article 38. Tax inspectors 1. When making tax inspectors, tax inspectors must have a minimum of one Member's tax inspectors.
2. tax inspectors have duties, the following powers: a) duties and powers prescribed by the law on the Ombudsman and tax legislation;

b) sanctions or recommendations that the Agency, the competent organization sanctioning administrative violations in accordance with the law;
c) is entitled to use the card for tax inspectors to handle without a decision of the authority in the event of an emergency in a timely manner in order to prevent the violation of tax legislation, and reported the incident to the head of the tax administration immediately after processing.
3. tax inspectors must have enough matching standard required tax management.
The Ministry of finance, in cooperation with the Ministry of the Interior, government inspectors issued the regulation on standards of tax inspectors.
4. When adopting the measures in the tax inspector for cases of tax evasion, tax fraud, tax inspectors have to fulfill the order and the procedures prescribed by the law on the Ombudsman.
Article 39. Collect, deliver information related to the behaviour of tax evasion, tax fraud 1. The head of the tax authority has the right to require the Organization, individuals providing information in writing concerning acts of tax evasion, tax fraud: a) the written request provide information must be sent directly to the Organization, individuals are asked to provide information;
b) time to calculate the time limit for providing information is the time to send written request to provide information for people who have the responsibility to provide information or for third persons are responsible for moving the text to the people responsible for provided the information;
c) where the person who provided the information is representative of the organisation submitting the tax information provided 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 provides the information must have the signature, full name, identity card or other equivalent information of the person who provided the information.
2. Player Zhang tax administration has the right to require the Organization, individuals who have information related to the behaviour of tax evasion, tax fraud provides information by reply directly according to the following procedure: a) tax administration heads out of text required to provide the information, including the following : the name of the Organization, individuals are responsible for providing the information, the content of the information provided, the document should carry, time, location, present;
b) tax inspectors are tasked with collecting the information must present the card when tax inspectors collect information;
c) location information collected as headquarter of the tax administration;
d) When collecting information, tax inspectors have to set the minutes, including the following major contents:-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 perform the extraction of information;
-The person who provided the information to be read or listen to the content of the minutes, notes the comments in the minutes;
-The person who provided the information to keep a border to provide information.
DD) Who are responsible to provide the information the tax administration to pay travel expenses, meals, according to the prescribed regimes;
e) tax administration is responsible for maintaining the confidentiality of the person providing the information, text, documents, evidence collected from the person who provided the information.
Article 40. Custody of documents, exhibits related to the behaviour of tax evasion, tax fraud 1. The heads of tax administration, tax inspectors Union Chief has the right to decide the custody of documents, exhibits related to the behavior of tax evasion, tax fraud.
The decision to temporarily keep the exhibits, documentation must show 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.
2. 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 basis for the decision to treat or prevent right acts of tax evasion, tax fraud.
3. In the course of 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 a period of 24 (twenty four) hours from when the custody of documents, exhibits, tax inspectors have to report the head of the tax authority or the tax inspection crew chief decides the custody of documents, exhibits.
Within 8 (eight) hours of work, since the report, the person who has the authority to consider and decide the custody of documents, exhibits. Case of authorized person does not agree to the custody, the tax inspectors must return documents, exhibits within 8 (eight) hours of work.
4. When custody of documents, exhibits related to the behaviour of tax evasion, tax fraud, tax inspectors must report on the custody. 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. The custody decision is responsible for preserving documents, exhibits the custody of and is responsible before the law if to documents, exhibits are lost, damaged or VIN.
Case documents, exhibits should be sealed, the seal must be conducted in front of the document, exhibits; If the person has the document, exhibits are absent, the seal must be conducted before the witness of family representatives or representatives of related organizations and Government representatives.
5. Exhibits is Vietnam money, foreign exchange, gold and silver, precious stones, precious metal and the material in the special management area must be preserved in accordance with the law; exhibits goods, vulnerable items, the detention decision must proceed to set the minutes and held to sell now to avoid losses; the proceeds of the sale of goods, articles are sent to open custody account in the State Treasury to ensure enough tax money collected for fines.
6. within 10 (ten) working days from the date of the custody of documents, exhibits, the detention decision must handle documents, exhibits custody according to the measures given in the decision or the processing of returns for individual, organization if not apply shape for the seizure of documents , hold exhibits. With regard to document the daily use of taxpayers, the tax administration is kept to a maximum of 3 (three) working days. As for the archives, the tax administration hold a maximum of 10 (ten) working days. The duration of custody of documents, exhibits may be extended to the complex case, the need to conduct the verification, but must not exceed 60 (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 paragraph 1 of this decision. The return of documents, exhibits for those in custody exhibits must have delivery thereon between the parties.
7. the tax administration are delivered 01 (a) a decision, the minutes document custody, exhibits; delivery of the decision process, the minutes charged documents, exhibits for the Organization, individual documents, hold exhibits.
8. Case documents, exhibits, μtorrent was lost, damaged or charged too, cause damage to the documents, exhibits, the tax administration responsible in damages for those documents, exhibits detained under the provisions of the law.
Article 41. Visit places of hiding documents, exhibits related to the behaviour of tax evasion, tax fraud 1. 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.
2. The head of the tax authority has 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 where to conduct the examination.
The decision to visit the stash of documents, exhibits include the following: primary content location visit, the composition of the delegation visit, examination content the examination time, the validity of the decision.
3. do not visit places of hiding 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 Hy, except in cases of delinquency handed and must specify the reason on the minutes.
4. When the hiding place of examination of 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 visit cannot be delayed, they must have government representatives and two place witness.
5. The persons present at the examination and not to leave the place of examination, not to Exchange, communicate with each other until the examination is completed.
6. All cases examined where hiding documents, exhibits related to the behaviour of tax evasion, tax fraud must be decided in writing and to set the minutes. Decide and report where the hiding of documents, exhibits must be delivered to the server where a screening device.
7. the report where hiding documents, exhibits related to the behaviour of tax evasion, tax fraud include the following major contents: a) the reason for the examination, the examination decision or name the heads of tax administration agreed to conduct the visit;
b) start time, the end time;
c) Who performed the examination;
d) location visit;
DD) Server where the examination or the examination place management;
e) the information, objects discovered after examination;
g) proposed information processing, objects related to the behaviour of tax evasion, tax fraud.
Article 42. Appeal rights, the denunciation of the taxpayer, individual organizations 1. The taxpayer, organizations, individuals have the right to complain to the tax authority or competent State agencies about the review of administrative decisions, administrative acts of tax administration, tax management when there is evidence that the decision or act contrary to law , violated the rights, legitimate interests.

2. the administrative decision is the decision of the tax authority or competent person in tax administration are applied once for one or several specific audience about a particular issue in the tax management activities. Administrative decisions of the tax administration include: a) the fixed tax decisions; tax notice;
b) decide to tax exemption and reduction of tax;
c) reimbursement decisions;
d) decision sanctioning administrative violations for violations of tax legislation;
DD) decided to comply to tax administrative decisions;
e) administrative decisions in other tax prescribed by law.
3. administrative acts is the action or failure to act when performing management duties of the tax administration's tax, tax management, who was charged in tax management.
4. Citizens have the right to denounce the violations of tax legislation by the taxpayer, the tax administration, tax management or organization, the other individual under the provisions of the law.
43 things. Authority to resolve complaints, accusations of tax administration the grade 1. Genus Tax Bureau Chief, Director of the Bureau of customs, Bureau Chief of Bureau checked after customs clearance, Captain of control against smuggling has the authority to resolve complaints against administrative decisions, administrative acts of himself, of his responsibility to direct management.
2. the Director of the tax Bureau, Director of the Bureau of customs, the head of Department the following Customs inspection, Director of Department of investigation against smuggling has the authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;
b) complaints which the Bureau Chief of the tax Bureau, Director of the Bureau of customs, Bureau Chief of Bureau checked after customs clearance, Captain of the anti-smuggling control open but still complain.
3. General Director of taxation, General Director of the Bureau of Customs has the authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;
b) resolve complaints that the tax Bureau Chief, Director of the Bureau of customs, Bureau Chief following Customs inspection Bureau, Director of the anti-smuggling Bureau of investigation had to settle for the first but still complain.
4. The Minister of Finance has the authority: a) to resolve complaints against administrative decisions, administrative acts and of the person responsible for the direct management by themselves;
b) resolve complaints that the General Director of the tax Bureau, General Director of the Bureau of Customs has addressed first but still complain.
5. Jurisdiction to resolve accusations made under the provisions of the law regarding the accusations.
Article 44. 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 45. The responsibility and authority of the tax administration in resolving complaints, accusations of tax 1. The tax agency to receive complaints about taxes is reviewed, resolved within the time limit prescribed by the law on complaints and denunciation.
2. the tax administration received complaints about tax have the right to request the complainant to provide the records, documents relating to the complaint; If the complainant refused to provide records, the document shall have the right to refuse to consider complaint resolution.
3. the tax administration must pay tax, the penalty amount improperly collected and paid interest according to the interest rate specified in paragraph 2 to article 23 of this Decree, calculated on the amount of taxes, penalties, turnovers right of taxpayers, third party within 15 (fifteen) days from the date the complaint resolution decision , or from the date of the decision to handle the Agency's authority.
4. where the tax determined in decision complaint resolution is higher than the payable tax amount determined in administrative decisions were complaining then taxpayers must pay the full tax amount owed within 10 (ten) days from the date of the decision to settle the complaint.
Article 46. Sue Sue The administrative decisions of the tax administration, administrative acts of tax management officer made under the provisions of the law on complaints and denunciation and the law on the procedure of resolving administrative cases.
Chapter III the TERMS of the IMPLEMENTATION of Article 47. Effect 1. The Decree has effect from 1 July 2007.
2. During the period from the date of the Decree has effect to the end of December 31, 2008, the main specialist, control of tax administration tax inspection was done.
Article 48. Implementation 1. The Ministry of Finance shall guide the implementation of this Decree.
2. Ministers, heads of ministerial agencies, heads of government agencies, the Chairman of the provincial people's Committee, the central cities is responsible for the implementation of this Decree.