Tax management LAW based on the Constitution of the Socialist Republic of Vietnam in 1992 was amended and supplemented by resolution No. 51/2001/QH10 on 25 December 2001 of the Xth Congress, session 10;
This law regulates the tax management.
Chapter I GENERAL PROVISIONS article 1. Scope this law regulates the management of taxes, other revenues in the State budget due to the tax administration revenue management under the provisions of the law.
Article 2. Application object 1. Taxpayers: a) organizations, households, individuals pay tax according to the provisions of the tax legislation;
b) organizations, households, individuals, filed the other revenues in the State budget (hereinafter collectively referred to as tax) by the tax administration to manage currency prescribed by law;
c) Organization, personal tax deductions; the Organization, the individual tax procedures instead of taxpayers.
2. the tax administration: a) tax authorities included the General Department of taxation, tax Bureau, tax Bureau;
b) Customs include the General Department of customs, the Bureau of customs, Bureau of customs.
3. The tax administration include the tax officials, customs officer.
4. State bodies, institutions and individuals related to the implementation of tax legislation.
Article 3. Tax management content 1. Tax registration, tax, tax, tax designation.
2. The procedure for tax refund, tax exemption and reduction of taxes.
3. Remove the tax debt, fine.
4. Management of information on taxpayers.
5. Check the tax, the tax inspector.
6. the coercive enforcement of the decision of the tax administration.
7. Handling of tax law violations.
8. Complaints, accusations about taxes.
Article 4. Tax management principles 1. The tax is the primary source of revenues of the State budget. Pay tax according to the provisions of the law is the duty and rights of every individual, organization. Agencies, organizations, individuals have the responsibility to participate in tax management.
2. The management of the tax is made according to the provisions of this law and the provisions of relevant laws.
3. The tax administration must assure the public, transparency, equality; ensuring the legitimate rights and interests of taxpayers.
Article 5. Explanation of terms In this law, the terms below are interpreted as follows: 1. The representative of the taxpayer's legal representative or authorized representative on behalf of the taxpayer made certain tax procedures.
2. The headquarters of the taxpayers is the taxpayer conducts a portion or the entire operations, including Headquarters, branch, store, produce, where to place the goods, where the property to be used for manufacturing, business; place of residence or where the tax obligations for taxpayers have no business activities.
3. the tax code is a sequence of numbers, letters or other characters due to the tax authority granted to taxpayers to tax management.
4. the tax period is the period of time to determine the amount of tax the State budget according to the provisions of the tax legislation.
5. The tax return is the text in the form prescribed by the Ministry of finance are taxpayers used to enumerate the information to determine the tax. Customs declaration is used as the tax for the goods for export and import.
6. tax records is the record of registration tax, tax, tax, tax, tax relief, debt elimination, debt relief tax fines.
7. Tax Declaration is the determination of the tax of the tax year or a tax year from the beginning of time until the termination of the activities of the tax obligation or from the time when incurred until termination of operations taxation obligations incurred under the provisions of the law.
8. Complete the tax obligation is the sufficient amount of tax, the amount of tax law violations.
9. the coercive enforcement of administrative decisions about taxes is the application of the measures specified in this law and the provisions of the relevant legislation forcing taxpayers to pay enough taxes, fines on the State budget.
Article 6. The rights of the taxpayer 1. Instructions on making the payment; to provide information and documents to implement the obligation, for tax benefits.
2. the tax administration requests an explanation of tax calculation, tax assessments; Agency requirements, the examiner held the number, quality, type of goods export, import.
3. Confidentiality of information under the provisions of the law.
4. tax incentives, tax refund under the provisions of tax legislation.
5. Contracting with organized business service tax procedures.
6. get the text concluded tax check, the tax inspector of the tax administration; asked to explain the content of the conclusions examine taxes, the tax inspector; reserve the comments in the report on the check tax, tax inspectors.
7. Compensation for damage caused by the tax administration, tax management caused under the provisions of the law.
8. Ask the tax administration confirmed the implementation of his tax obligations.
9. Complaints, claims and administrative decisions, administrative acts related to the rights and legitimate interests.
10. To denounce the violations of the law by public officials in tax administration and organization, the other individual.
Article 7. Obligations of the taxpayer 1. Tax registration, use the tax code as provided by law.
2. accurate, honest tax return, tax filing in full and on time; responsible before the law for the accuracy, truthfulness, completeness of tax records.
3. tax paid in full, on time, in the right location.
4. Observance of the accounting regime, statistics and management, use of invoices, vouchers in accordance with the law.
5. Notes, honestly, in full the activities incurred tax obligations, tax deductible and transactions have to declare tax information.
6. Establishment and delivery of invoices, vouchers for buyers in the correct number, type, the actual value of the payment when selling goods, providing services under the provisions of the law.
7. Provide accurate, complete, timely information, documents relating to the determination of tax obligation, the number and the content of the open account transactions at commercial banks, other credit institutions; explaining tax calculation, tax return, tax filing as required by the tax administration.
8. Observance of decisions, notices, required by the tax administration, tax management according to the provisions of the law.
9. Responsible for implementing obligations under the provisions of the law in the case of legal representative or authorised representative on behalf of the taxpayer made the wrong tax procedure rules.
Article 8. The responsibility of the tax administration 1. Implementation of tax collection in accordance with the law.
2. Advocacy, dissemination, guide the tax legislation; publicly the tax procedure.
3. Interpretation, provide information relevant to the determination of tax obligations for taxpayers; publicly the extent tax of households, individuals and business on the communes, wards and towns.
4. Hold the secret information of the taxpayer under the provisions of this law.
5. Perform the tax free, tax relief, debt elimination, debt relief tax fines, tax refund under the provisions of this law and other provisions of the tax legislation.
6. Confirm the implementation of tax obligations of taxpayers when have propose according to the provisions of the law.
7. Complaints, accusations related to the implementation of tax legislation according to the authority.
8. Concluding comment, report on tax inspection, tax inspection for the object of the tax inspection, tax inspection and explanations when required.
9. Compensation for the taxpayer under the provisions of this law.
10. Assessment to determine the tax of the taxpayer at the request of the competent State bodies.
Article 9. Powers of tax administration

1. Require the taxpayer to provide information and documents relevant to the determination of tax obligations, the content of the transaction, the account is opened at commercial banks, other credit institutions and explains tax calculation, tax, tax.
2. Request the individual organization concerned to provide information and documents relevant to the determination of tax obligation and in coordination with the tax agency to implement tax legislation.
3. Check the tax, the tax inspector.
4. Assign tax.
5. the coercive enforcement of administrative decisions on taxation.
6. Sanctions for tax law violations by the authority; public on the mass media the violation of tax legislation.
7. Apply preventive measures and ensure the processing of tax law violations in accordance with the law.
8. the mandate for the Agency, organization, individual currency some taxes to the State budget according to the provisions of the Government.
Article 10. The responsibility of the Ministry of finance in tax management 1. Implement state management of tax under the provisions of the law.
2. Directs the implementation of tax management according to the provisions of this law.
3. Directs the establishment and implementation of State budget revenue estimates.
4. test, inspection of the implementation of tax legislation.
5. Handling of complaints and violations, accusations related to the implementation of tax legislation according to the authority.
Article 11. The responsibility of the people's Council, the people's Committee in the management of tax 1. The people's Council granted within the scope of the task, their powers decide the mission budget revenues annually and oversees the implementation of tax legislation.
2. the people's Committee in the scope of the task, their powers responsibly: a) directed the relevant agencies in coordination with local authorities estimating tax revenues and State budget implementation tasks of the State budget revenues;
b) examined the implementation of tax legislation;
c) handle complaints and violations, accusations related to the implementation of tax legislation according to the authority.
Article 12. The Council tax consultancy communes, wards, town of 1. The Council tax consultancy communes, wards, town district people's Committee Chairman, district, town, city in the province decided to establish under the proposal of Bureau Chief tax Bureau of tax management in communes, wards and towns.
2. The Council tax consultancy communes, wards and towns include: a) represented the people's Committee, the Fatherland Front, the communes, wards and towns;
b) represented the household, personal business;
c) tax Bureau representative of local administration communes, wards and towns.
The Council tax consultancy communes, wards and towns by the Chairman or Deputy Chairman of the people's Committee of the communes, wards, town Chairman.
3. The Council tax consultancy communes, wards and towns have the duty to advise the tax authorities about tax rates of households, family, personal and business goals, ensuring the correct law, democracy, public, fair, logical. Advisory content must be documented by the minutes of the meeting of the Council.
4. Minister of finance regulations on the operation of Council tax consultancy communes, wards and towns.
Article 13. The responsibilities of the different organs of the State in the management of tax 1. Other organs of the State are responsible for propaganda, popular, education tax legislation; in coordination with the tax administration in the management of the tax; create favorable conditions for the taxpayers of the tax service.
2. the investigating body, the Prosecutor, the Court shall, within the scope of their powers is responsible for prosecution, investigation, prosecution, trial promptly, strict crime violation of tax legislation according to the provisions of the law and report progress, results of handling the case for the tax agency.
Article 14. The responsibility of the Vietnam Fatherland Front, social-political organizations, social organizations, social-professional organization of tax management 1. Vietnam Fatherland Front and the Member organizations of the Organization motivate people, educate members strictly enforce tax legislation; criticism of violations of tax legislation.
2. social-political organizations, social organizations, social-professional organization in coordination with the tax administration in the propaganda, popular, education tax legislation to the Member.
3. the Vietnam Fatherland Front and the front's member organizations, social-political organizations, social organizations, social-professional organization in coordination with the tax administration in providing information related to the administration of tax.
Article 15. The responsibility of the information agency, press in the tax administration 1. Advocacy, policy, common tax legislation.
2. Set the example organization, individuals make good tax legislation.
3. Reflection and critique the violations of tax legislation.
Article 16. The liability of the Organization, the other individual involved in the management of tax 1. Provides information related to the determination of tax obligation as proposed by the tax administration.
2. Coordinate the implementation of the decisions of handling tax law violations.
3. Denounces violations of tax legislation.
4. Ask the sales person, the person providing the service must be assigned the invoice, certificate from the sale of goods and services in the right quantity, type, the actual value of the payment when purchasing goods and services.
Article 17. International cooperation on tax management according to the function and regulation of the law, within the authority are decentralized, the tax administration has the responsibility to: 1. Perform the rights, obligations and interests of Socialist Republic of Vietnam under the international treaties to which the Socialist Republic of Vietnam is a Member;
2. Negotiating, signing and implementation of bilateral international agreements with the tax administration;
3. Organized exploitation, information exchange and collaboration with the tax administration of the country, the relevant international organizations.
Article 18. Construct tax management 1. Tax management forces built clean, strong; and master the modern techniques, effect and operation efficiency.
2. criteria for public servants to manage tax: a) Are recruited, trained and used in accordance with the law on public officials;
b) Have good political quality, perform tasks right regulated by law, honest, incorruptible, highly civilized attitude, discipline, courtesy, a spirit of service, strictly executive decisions and assigned to the work;
c) Have professional qualification, career service; deep knowledge of professional, ensuring the implementation of the tax administration duties.
3. Prohibit public officials in tax management difficult, troubling to taxpayers; collusion, bribery, shielding the taxpayers to tax evasion, tax fraud; unauthorized use, misappropriation, appropriation of tax money.
Article 19. Modernization of tax management 1. The management of the modernization of tax management methods, procedures, organization, staff, applied information technology, modern engineering on the database information about taxpayers to control all taxable object tax base; ensure fast, accurate forecasts of revenue of the State budget; detection and timely processing bottlenecks, in violation of tax legislation; enhance the effectiveness and efficiency of tax management.

2. the State guaranteed investment, encourage organizations, individuals involved in developing the technology and advanced technical means to apply modern tax management methods; encourage organizations, individuals involved in building, electronic transactions and electronic tax administration; promote the development of payment services through the system of commercial banks, other credit institutions to gradually limit the payment transactions in cash by the taxpayer. The Government issued a policy on modernization of tax management.
Article 20. Hosted business service tax procedures 1. Business service organizations do business tax procedures service business conditions are established and operate in accordance with the corporate law, perform the procedure on taxation according to the agreement with the taxpayer.
2. The right of organized business service tax procedures: a) is done the procedure on taxation under the contract with the taxpayer;
b) made the rights of the taxpayer under the provisions of this law and under contract with the taxpayer.
3. Obligations of business services institutions doing the procedure on taxation: a) inform the tax administration directly managing taxpayers about the contract of service tax procedures;
b) tax, tax, tax, tax amount suggested records are exempt, the tax amount is reduced, the amount of tax to be done under the provisions of this law and the provisions of the relevant legislation;
c) provided to the tax authorities the documents and vouchers to prove the accuracy of the tax, tax, tax, tax exempt amount proposed, the tax amount is reduced, the amount of refundable tax taxpayers;
d) responsible before the law and responsible to taxpayers under the content agreed upon in the contract of service tax procedures;
DD) Not be collusion, the hook with public officials in tax administration, the taxpayer to tax evasion, tax fraud.
4. Conditions for the practice of business service organization doing the procedure on taxation: a) Has service lines tax procedures stated in the certificate of business registration;
b) Have at least two employees are professional level of service tax procedures.
The practising certificate of service tax procedures must have an associate degree or higher in one of the disciplines of Economics, finance, accounting, auditing, law and has had time to work from two years in the field; has the capacity for civil acts, full quality, good morals, honesty, strictly obey the law.
The Finance Ministry regulations on the granting, revocation of the certificate of practice of service tax procedures and active management of the business organization of the service tax procedures.
5. Customs agents perform the rights and obligations of the business organization of the service tax procedures when making tax procedures for goods export, import.
Chapter II REGISTRATION of TAX article 21. The object of registration taxes 1. Organization, household, personal and business.
2. Individuals who have income subject to personal income tax.
3. organizations and individuals have the responsibility to deduct and pay taxes instead.
4. organizations and individuals under the provisions of tax legislation.
Article 22. The deadline for registration of tax subjects tax registration must register within ten working days from the date: 1. To be issued a certificate of registration or business license and operation or investment certificates;
2. Start of operations for the organization not registered business or households, individuals in an business registration but have not been issued a certificate of business registration;
3. Liability for tax deduction and tax changes;
4. Arising personal income tax obligation;
5. tax reimbursement requirements arise.
Article 23. Tax registration profile 1. Tax registration records for the individual business organizations include: a) tax registration form;
b) copy of business registration certificate or license and operating or investment certificates.
2. tax registration record for the Organization, not individual business registration including: a) tax registration form;
b) a copy of the decision to establish or investment decision with respect to the Organization; paper copy of identity card, passport for the individual.
Article 24. Location registration tax filing 1. The Organization, personal and business tax registration in tax authorities where the Organization, that individual is headquartered.
2. organizations and individuals have the responsibility to deduct and pay taxes instead of tax registration in tax authorities where the Organization, that individual is headquartered.
3. Personal tax registration in tax authorities where the taxable income, where to register permanent residence or shelter.
Article 25. Liability of tax authorities, the tax officials in receiving the tax registration profile 1. Case tax registration records be filed directly at the tax authorities, the tax receipt and stamped receipt record, record the time record, noting the number of documents in the record.
2. where tax registration records are sent via mail, write stamp tax receipt and log the message text of the tax authorities.
3. where a tax registration documents are filed through the electronic trading, receiving, inspecting, accepting tax registration documents 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 in receipt of direct case against receipt, within three working days from the date of receiving the profile through the mail or through electronic transactions.
Article 26. Tax registration certificate 1. Tax authorities certificate for tax registration of taxpayers within ten working days from the date of receiving the registration valid tax record.
The case of lost or damaged certificate of tax registration, tax authorities again within five working days from the date the request was received by the taxpayer.
2. tax registration certificate includes the following information: a) the name of the taxpayer;
b) tax code;
c) numbers, days, months, years of business registration certificate or license and operating or investment certificates for organizations, individuals and business;
d) Number, date, month, year of establishment for the business or organization that certified certificate or passport for business not personal;
DD) tax authorities of direct management;
e) on tax registration certificates.
3. Prohibiting the loan, erasing, ruin or tampered certificate of tax registration.
Article 27. To change the tax registration information 1. When there are changes to the information in the registration records of the tax already paid, then the taxpayer must notify the agency within ten working days from the date of change of information.
2. Government regulation of tax registration details for the event of a change in tax registration records.
Article 28. Use tax code 1. Taxpayers must keep the tax code be given on invoices, vouchers, documents when performing the business transaction; Tax Declaration, tax refund, tax and tax-related transactions; opening deposit accounts in commercial banks, other credit institutions.
2. the tax administration, the State Treasury to use the tax code in the tax management and collect taxes in the State budget.
Commercial banks, other credit institutions must record the tax code in the account opening records of the taxpayer and transaction vouchers through accounts.
3. Prohibiting the use of tax code of other taxpayers.
Article 29. Tax effect of termination 1. Tax code termination of validity in the following cases:

a) Organization, personal business termination of activities;
b) individuals killed, missing, lost the capacity for civil acts under the provisions of the law.
2. When cases arise terminate effective tax code, organization, personal or legal representative of the taxpayer are responsible to inform the tax authorities of direct management to implement procedures for the termination of the tax code and effect openly the termination effective tax code.
3. Tax authorities publicly announced the termination of the validity of tax code. Tax code not used in economic transactions from the date the tax agency public notice regarding the termination of the validity of tax code.
Chapter III TAX CALCULATION, TAX article 30. Tax and tax principles 1. Taxpayers must be accurate, truthful, full of content in the tax return form prescribed by the Ministry of finance and the submission of documents, the document specified in the tax declaration with the tax administration.
2. The taxpayer himself computer tax, except where the tax due to the tax administration to follow the Government's rules.
Article 31. Tax records 1. Tax records for the taxes and filed under geography, including: a), tax;
b) lists the invoice for goods or services sold;
c) lists the invoice for goods, services purchased;
d) other documents related to tax.
2. tax records for the tax type tax period by year include: a) tax records in the tax year and included other documents related to determine tax;
b) temporary tax calculated according to the profile you include temporary tax return and other documents relevant to the determination of provisional tax;
c) tax declaration at the end of the year include declarations in tax, financial statements and other documents related to a tax settlement.
3. for tax records for taxes and filed under each tax obligations arise include: a) tax return;
b) invoices, contracts and other documents related to tax obligations as stipulated by law.
4. for goods exported, imported, the customs records are used as tax records.
5. tax records for active termination, termination of contract, conversion forms of business ownership, business reorganization include: a) tax declarations;
b) financial reporting to active termination or termination of the contract or convert forms of business ownership or corporate reorganization;
c) other documents related to a tax settlement.
6. Government taxes, according to testimony, testimony by year, quarter, provisional declaration for each tax obligations arise times, tax and tax records for each specific case.
Article 32. The duration, location tax filing 1. The latest was on Monday of the following month, incurring a tax obligation with regard to taxes and filed by month.
2. for the type of taxes that tax period by year: a) the slowest is day thirty-first of December of the calendar year or fiscal year tax records for years;
b) the slowest is the third day of the next quarter you tax obligations arise for temporary tax records by you;
c) ninety days is Slow, since the end of the calendar year or fiscal year tax records for years.
3. The slowest is the tenth day from the date the tax obligations arise for taxes and filed under each tax obligations arise.
4. for goods exported, imported, the time limit for filing a tax return is the time limit for submission of customs declarations: a) for imported goods, the tax records are filed before the date of the goods to the gate or within thirty days from the date of the goods to the gate. Customs declarations worth of tax procedures within a period of fifteen days from the date of registration;
b) for goods exported, then the tax records are filed at the latest eight days ago when the means of transport. Customs declarations worth of tax procedures within a period of fifteen days from the date of registration;
c) to bring of the entry, exit, subject tax, import, customs declarations are filed as soon as the means of transport to the gate or entry before the Organization of transport termination procedure for getting passengers onto the means of transport. The baggage sent before or after the trip of the entry made in accordance with point a of this paragraph.
5. The slowest is day forty five, since the termination of operations, termination of contract, conversion forms of business ownership or corporate reorganization.
6. The Government places specific tax filing for each specific case.
Article 33. Tax filing extension 1. Taxpayers do not have the possibility of filing a tax return on time due to natural disasters, fires, accidents, was the head of the tax agency direct management to extend tax filing.
2. Grace period not exceeding thirty days for the filing, tax return, tax year, provisional tax, the tax return each tax obligations arise time; sixty days for filing the tax declaration, from the date of expiry to filing a tax return.
3. The taxpayer must submit to the tax authorities a written proposal to extend tax filing before the tax deadline, which stated the reason suggested renewed confirmation of the people's Committee of the communes, wards and towns or communes, wards and public security, the birthplace of the case extended the provisions in clause 1 of this article.
4. within 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.
Article 34. Additional tax records Declaration 1. Before the tax agency announced the decision to tax inspection, tax inspection at the headquarters of the taxpayer, the taxpayer tax profile detection has filed have flaws affect the tax shall be additional tax records.
2. for goods exported, imported, the additional tax records are made in the following cases: a) prior to the time the Customs fact check the goods or the exemption fact check the goods, the Customs detected tax records submitted contain errors;
b) taxpayers auto detect those errors affect the tax within a period of sixty days from the date of registration of customs declarations but before customs authorities perform tax inspection, tax inspection at the headquarters of the taxpayer.
Article 35. The responsibility of the tax administration, tax administration officials in receiving the tax declaration 1. Tax records case be filed directly at the tax authorities, the tax receipt and stamped receipt record, record the time record, noting the number of documents in the record.
The case of the tax declaration for the goods exported, imported be submitted directly at the customs, the customs officials receiving records, checking, registration tax records; If not accepting registration records, the customs officer immediately notify the reasons for the taxpayer.
2. where the tax records are sent via mail, write stamp tax receipt and log the message text of the tax authorities.
3. where the tax records are filed through the electronic trading, receiving, inspecting, accepting tax records due to the tax administration made through the system of electronic data processing.

4. in case of insufficient tax records according to the rules, within three working days from the date of receiving records, tax authorities must be notified in writing to the taxpayer to complete the profile.
Chapter IV ASSIGN TAX Article 36. The principle posited tax 1. The tax designation must ensure objectivity, fairness and compliance provisions of the tax legislation.
2. the fixed tax administration tax or assign each of the factors relevant to the determination of tax.
Article 37. Assign tax for the taxpayer pay tax according to the methods declared in the case of violation of tax legislation 1. Taxpayers pay tax according to the Declaration being posited in the following cases tax: a tax registration No);
b) Not filing a tax return; filing a tax return after ten days from the date of expiry of filing a tax return or expiry date extended tax filing;
c) No tax, no additional tax records filed at the request of the tax authority or the tax return not accurate, honest, full of tax base;
d) does not reflect or not reflect a full, honest, accurate data on the accounting books to determine tax obligations;
DD) do not produce accounting books, invoices, vouchers and other documents relevant to the determination of the tax in prescribed time limit;
e) Buy, sell, Exchange and value accounting of goods and services not according to the usual transaction value on the market;
g) signs away or distribute the property to not make tax obligations.
2. The fixed tax base includes: a) the database of tax authorities;
b) compares tax of business establishments of the same items, trades, scale;
c) documentation and test results, the Inspector.
3. The tax designation for goods exports, imports made under the provisions of article 39 of this law.
Article 38. Define tax rates for households and business, personal business tax according to tax stock method 1. Tax authorities identify tax according to tax stock methods (hereinafter the stock tax rates) for the following cases: a) individual business households and business do not make or make incomplete mode of accounting, invoices, vouchers;
b) Households and business, personal business without business registration, tax registration No.
2. The tax authorities based on the documents enumerate household business, personal business, the database of the tax agency, the opinion of the Council tax consultancy communes, wards and towns to determine tax levels on the stock.
3. stock tax rates are calculated according to the calendar year and must be public in commune, Ward, the town. The case has changed the industry, profession, business scale, taxpayers must declare to tax authorities to adjust the tax rates of the stocks.
4. Ministry of finance specific guidelines identifying stock tax rates for households and business, personal business.
Article 39. Assign tax for goods export, import.
1. The customs tax designation for export goods, imported in the following cases: a) the tax is based on illegal documents to declare tax bases, and tax declaration; do not declare or incomplete declaration, exactly the tax base as a basis for tax calculation;
b) Who refused or delayed tax, extend beyond the prescribed time limit providing the relevant documents for customs authorities to determine the correct tax;
c) Customs Office has enough evidence to declare incorrect value with the actual transaction value;
d) Who does not tax to calculate the tax.
2. The Customs base actual goods export and import; tax base, tax calculation method; document and other related information to determine tax.
Article 40. Liability of tax authorities in tax assessments 1. The tax administration notified in writing to the taxpayer why assign fixed tax base, tax, tax assessments, the time limit for payment of the tax.
2. The case of the fixed tax of bigger tax administration tax, the tax administration must refund the amount of the surplus and compensation under the complaint resolution decision of authorized State agencies or the verdict, the decision of the Court.
Article 41. The responsibility of the taxpayers in the filed of the fixed tax taxpayers must pay a fixed tax according to the notice of the tax administration. The case does not agree with the amount of tax due to the tax authority defines the taxpayers still pay the tax number which, at the same time have the right to ask the tax administration or interpretation of claims, claims about a fixed tax.
Chapter V PAYMENT Article 42. Tax period 1. The case of the taxpayer tax calculation, tax deadlines for the last day of the time limit for filing the tax return.
2. where the tax administration tax calculation or fixed tariffs, tax deadlines are deadlines indicated on the notice of tax administration.
3. The time limit for payment for the goods for export and import shall be as follows: a) for goods exported is thirty days from the date of registration of the customs declaration;
b) for imported goods is the consumer must submit completed tax before shipping; the case of guarantee about the amount of tax payable, the tax period not to exceed thirty days from the date of registration of the customs declaration;
c) with respect to goods imported as raw materials for the production of export goods is two hundred seven-five days from the date of registration of the customs declaration; special circumstances, the time limit for payment may be longer than two hundred seven-five day match the cycle of production, stockpiling supplies, raw materials of the business under the provisions of the Government;
d) for business goods under temporary import methods, export or re-export, re-entering is fifteen days from the date of expiry of temporary import or re-export, export, re-enter;
DD) with respect to other goods is thirty days from the date of registration of the customs declaration;
e) where goods exported, imported detained to await handling of customs or of competent State agencies the deadline prescribed in points a, b, c, d and DD on this item is calculated from the date of the decision process.
4. To apply the tax deadlines prescribed in points c, d and paragraph 3 of this article, the taxpayer must meet one of the following two conditions: a) have active export/import in time for at least three hundred six-five days until the registration of customs declarations which have no commercial fraud , tax evasion, not owe delinquent taxes, penalties, observance of good financial reporting regime under the provisions of the law;
b) credit institutions or other organizations operating under the provisions of the law on credit institutions guarantee service tax.
The case does not meet either of the above conditions, then the taxpayer must pay tax before shipping.
5. where are credit institutions or other organizations operating under the provisions of the law on credit institutions of guarantee about the amount of tax payable, the tax deadline is made under the guarantee period but do not exceed term of payment specified in the paragraph 1, 2 and 3 of this article. Expiry of the time limit for payment or guarantee that taxpayers not pay tax, then the guarantee institutions are responsible to submit the amount of tax and penalties, delay filed instead of taxpayers.
43 things. Tax money is tax money Vietnam, unless payment in foreign currency according to the regulations of the Government.
Article 44. Location and tax forms

1. Taxpayers performing paid taxes to the State budget: a) In the State Treasury;
b) In tax administration where receiving tax records;
c) through the organization is tax administration tax credentials;
d) through commercial banks, other credit institutions and service organizations under the provisions of the law.
2. The State Treasury is responsible for arranging the venue, the media, public officials collect money secured tax advantages for taxpayers filed timely tax money into the State budget.
3. The Agency held upon tax money or tax deduction is granted to taxpayers from tax money.
4. within eight hours of work, since the money of taxpayers, tax authorities, the organization received tax money to transfer the money into the State budget.
The case collects in cash in the remote areas, Islands, regions, walking difficulties, the deadline for tax money transfers to the State budget by the Finance Ministry regulations.
Article 45. Order of payment of taxes, fines cases taxpayers have creditors, tax amount, tax collection, taxes, fines, payments are made according to the following sequence: 1. Tax debt;
2. Tax collection;
3. Tax arises;
4. Fines.
Article 46. Determine the tax already paid on tax day has been identified as on: 1. The State Treasury, commercial banks, other credit institutions or service organization endorsed on the certificate from the tax of taxpayers in tax cases by transfer;
2. The State Treasury, the tax administration or organization be tax administration tax level credential certificate from the tax money collected for tax paid directly in cash.
Article 47. Amount of tax overpaid processing 1. Taxpayers have already paid tax amount greater than the amount of tax payable for each type of tax shall be deducted from the amount of tax to be paid by the next tax time or be paid back the amount of tax overpaid.
2. in case the taxpayer required to pay back the amount of surplus, the tax administration must make a decision to pay back the amount overpaid tax within a period of five working days from the date of receiving the written request.
Article 48. Tax in time to resolve the complaint, claims 1. During the appeal, the petitioner of the taxpayers about the amount of 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. where the amount of tax already paid is greater than the amount of the tax is determined by the decision to resolve complaints by the competent bodies or the verdict, the decision of the Court, then the taxpayers be reimbursed the amount of surplus and be paid interest on the amount of tax overpaid.
Article 49. Tax filing extension 1. The extension of tax be reviewed on the basis of the proposal of the taxpayer under one of the following cases: a) Suffered physical damage, impair directly to production, due to business disaster, fire, sudden accident;
b) does not have the ability to pay tax on time due to other special difficulty according to the regulations of the Government.
2. Taxpayers in an extended pay tax according to the provisions in clause 1 of this renewed tax a part or all of the tax payable.
3. tax grace period not exceeding two years from the date of expiry of tax prescribed in article 42 of this law.
The Government detailing tax grace period for each specific case.
4. Taxpayers not be fined the amount charged on the tax filing delay owed in tax grace period.
Article 50. The authority renewed tax tax administration heads administration directly to base tax extension profile to decide the amount of the tax was renewed, the renewal time filing tax.
Article 51. Tax extension profile 1. Taxpayers in an extended tax provisions of article 49 of this law must prepare and submit tax renewal records for tax administration management directly.
2. tax renewal records include: a) the text of the proposal to renew the tax, which stated the reason, tax amount, the deadline;
b) documents proving the reason tax renewal;
c) report the amount of tax payable incurred and the amount of tax owed.
Article 52. Receiving and processing the tax renewal records 1. Profile case renewed tax be filed directly in tax administration, tax administration received and stamped receipt record, record the time record, noting the number of documents in the record.
2. where the tax renewal records are sent via mail, stamp tax on records management application and log the message text of the tax administration.
3. The school tax extension filing be submitted through electronic trading, receiving, inspecting, accepting tax renewal records due to the tax administration made through the system of electronic data processing.
4. the tax administration must be notified in writing regarding the tax extension allowed for taxpayers to know within ten working days from the date of receiving the application.
Extended profile case, filed incomplete tax according to the rules, within three working days from the date of receipt, the tax administration 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 administration; If the taxpayer does not complete the profile at the request of the tax authority shall not renew the tax according to the provisions in this paragraph.
Chapter VI RESPONSIBILITY of COMPLETING TAX OBLIGATIONS in Article 53. Complete tax filing obligations in case of exit exit to Vietnam Who settled abroad, Vietnam people settled abroad, foreigners before exit from Vietnam to fulfill the obligation to pay tax. Immigration authorities have the responsibility to stop the exit of individuals in case of incomplete tax obligation according to the notice of the tax administration.
Article 54. Complete tax filing obligations in case of bankruptcy, dissolution, termination of activities 1. The complete tax filing obligations in case of dissolution of business is done according to the regulations of the corporate law.
2. The completion of the tax obligation in the case of the bankruptcy business is done according to the procedures prescribed in the law on bankruptcy.
3. termination of business activities not yet completed the obligation to pay tax, then the tax portion of the debt left by the business owner is responsible for the submission.
4. Household, individual termination of business activities not yet completed the tax obligations tax debt left by households and individuals responsible for the submission.
Article 55. 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.
Article 56. The inheritance tax obligations of individuals who have died, who lost the capacity for civil acts or missing persons under the provisions of civil law 1. The completion of the person's tax obligations is the law presumed dead due to the inherited implementation of the section property of the deceased to leave or part of property heir was divided at the time of the inheritance. In case there is no heir or all the people in order to inherit not inherited the property, then the completion of tax obligations of the deceased carried under the provisions of civil law.
2. The completion of the tax obligations of missing people or people of civil acts under the provisions of the law by the Manager of the property of the missing person or the loss of the capacity for civil acts made in the property of that person.
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 as specified in Article 65 of this law was reinstated, but not been charged penalty slowly filed for the time being presumed dead , missing or lost the capacity for civil acts.
Chapter VII Article 57 TAX REFUND PROCEDURE. In cases of complete tax administration tax make reimbursement for the following cases: 1. organizations, individuals in an value added tax refundable under the provisions of the law on value added tax;
2. organizations and individuals belonging to an export tax is completed, import tax under the provisions of the law on the export tax, import tax;
3. Individuals belonging to an individual income tax reimbursement under the provisions of the law on personal income tax;
4. organizations and individuals in business are complete special consumption tax under the provisions of the law on special consumption tax;
5. organizations and individuals filed for other taxes tax amount already paid into the State budget is larger than the amount of tax payable.
Article 58. Complete tax records 1. Complete tax records include: a) the written request reimbursement;
b) certificate from the tax;
c) other documents related to tax refund requests.
2. complete tax records to be filed at the tax agency to manage directly or at the competent Customs Office of the tax refund.
Article 59. The responsibility of the tax administration, tax management in receiving reimbursement records 1. Complete tax records case be filed directly in tax administration, tax administration received and stamped receipt record, record the time record, noting the number of documents in the record.
2. in case of complete tax records are sent via mail, stamp tax on records management application and log the message text of the tax administration.
3. in case of complete tax records are filed through the electronic receiving, inspecting, accepting tax refund profile due to the tax administration made through the system of electronic data processing.
4. in case of complete tax records are incomplete, within three working days from the date of receipt, the tax administration must notify the taxpayer to complete the profile.
Article 60. Liability of tax administration in resolving tax refund profile 1. The classification of the complete tax records are defined as follows: a) in profile an earlier tax refund check the following is the profile of taxpayers have good Executive process for tax law and transactions are paid via commercial banks or other credit institutions.
The Government specifies the classification of records in an earlier tax refund, the following checks;
b) records are not subject to the provisions in point a of this paragraph shall belong to an earlier tax refund check later.
2. For the record in an earlier tax refund, the following test shall at the latest fifteen days from the date of application for tax refund, tax administration should decide the tax refund or notice of the transfer of records to an examination, the following tax refund or notice of reasons not to return.
3. For the record in an earlier test, then slow reimbursement for sixty days from the date of receiving the complete application of the tax, the tax administration must complete tax decision or reasons not to return.
4. the time limits specified in paragraph 2 and paragraph 3 of this article, if the slow reimbursement decisions due to the fault of the tax administration shall in addition to the amount of tax, the tax administration must pay interest as prescribed by the Government.
Chapter VIII TAX Exemption PROCEDURE;
DELETE FINE, TAX DEBT section 1 TAX exemption PROCEDURES Article 61. Tax exemption tax administration made tax free, tax breaks for the cases in an exemption tax is regulated in the law on taxes.
Article 62. Tax exemption profile 1. The case of the taxpayer himself determine the amount of tax exemption, tax reduction, records include: a) tax return;
b) documents related to the determination of tax exempt, the tax was reduced.
2. where the tax agency decided to tax exemption and reduction of tax, the tax records, tax reductions include: a) the text suggested the tax exemption which clearly recommended tax reduction exemption categories; the reason the tax exemption; the amount of the tax exemption, reduction;
b) documents related to the determination of tax exempt, the tax was reduced.
3. Government Regulation case taxpayers identified the amount of the tax exemption, tax reduction; the case of the tax agency decided to tax exemption and reduction of taxes.
Article 63. Submit and receive tax exemption profile 1. The case of the taxpayer himself determine the amount of tax exemption, the tax amount is reduced, then the submission and receipt of records tax-exempt, tax reduction is done simultaneously with the stubs, submitting and receiving tax records provided for in chapter III of this law.
2. where the decision of the tax administration tax free, tax relief under the provisions of tax legislation, tax filing, tax breaks are defined as follows: a) for export taxes, import duties and other taxes related to the export, import, the records are filed at Customs Agency has jurisdiction;
b) for other taxes, the records are filed in the tax agency direct management.
3. The reception records tax-exempt, tax breaks are defined as follows: a) where the tax-exemption records are filed directly in tax administration, tax administration received and stamped receipt record, record the time record, noting the number of the document in the record;
b) where tax records, tax relief is filed by mail, stamp tax on records management application and log the message text of the tax administration;
c) where the tax-exemption records are filed by electronic transactions, then the reception, check, accepted tax exemption profile due to the tax administration made through the system of electronic data processing;

d) where tax records, tax reduction not adequate according to the rules, within three working days from the date of receipt, the tax administration must notify the taxpayer to complete the profile.
Article 64. The time limit for settling the tax-exemption records for cases of tax administration decided the amount of tax exemption, the tax amount be reduced 1. Within a period of thirty days from the date of the application, the agency manages tax decision tax free, tax breaks or to notify taxpayers of reasons not to be tax free, tax breaks.
2. in case of need reality check to have enough bases to resolve records the duration of decision-tax exemption is sixty days from the date of the application.
Category 2 CLEARING DEBT TAXES, PENALTIES, Article 65. The case was clear of debt tax, fines 1. The enterprise was declared bankrupt made payments under the provisions of the bankruptcy law that is no longer the property to pay the taxes, fines.
2. Individuals are presumed dead, missing, lost the capacity for civil acts that do not have the assets to pay the tax, fines owed.
Article 66. Debt elimination tax records, delete records fines owed taxes, penalties include: 1. the proposal to delete the text owes taxes, penalties, the tax authority's direct management taxpayers in tax money, debt elimination is fine;
2. tax declarations for businesses were declared bankrupt;
3. documents relating to the proposal to delete the debt tax money, fine.
Article 67. Debt elimination tax authority fines 1. Minister of finance debt relief tax, penalties for cases prescribed in article 65 of this law.
2. The Minister of finance to report to Congress the amount of tax, penalties have to be cleared every year when the Congress Government approval Of State budget settlement.
Article 68. Responsible for receiving and resolving tax debt elimination profile, fines 1. Tax administration directly to profile management debt elimination of tax money, the fines sent to the tax administration.
2. where the debt elimination record taxes, fines are incomplete, then within ten working days from the date of receiving the record, superior tax administration must notify the Agency had set up a profile to complete the profile.
3. 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 or reported cases was not erase owe tax money, fine.
Chapter IX INFORMATION of TAXPAYERS Article 69. The system information about the taxpayer 1. System information about taxpayers include the information and documents related to tax obligations of taxpayers.
2. Information about the taxpayer's basis for the implementation of tax management, reviews the level of observance of the law by taxpayers, prevents, detects the violation of tax legislation.
3. Prohibiting misleading behavior, misuse, unauthorized access, destruction of the system of information on taxpayers.
Article 70. Build, collect, process, and manage the system information about the taxpayer 1. The tax administration is responsible for the Organization of construction, management and development of the database, the system's technical infrastructure information on taxpayers; organizational unit dedicated to the task of collecting, information processing, database management and ensure the maintenance, operation of the system of information on taxpayers.
2. the tax authorities apply the necessary professional measures to collect, process the information according to the objectives and the requirements of each stage.
3. the tax administration in collaboration with agencies, organizations and individuals concerned to exchange information, networking online.
4. Ministry of finance specifies the build, collect, process, and manage the information system on taxpayers.
Article 71. The responsibility of the taxpayers in the provision of information 1. Provide full information in the tax records.
2. Provide the information relevant to the determination of tax obligation at the request of the tax authority.
3. The information provided for the tax administration to full, accurate, honest, on time.
Article 72. The liability of the Organization, individuals involved in providing information about the taxpayer 1. The following bodies are responsible for providing information on taxpayers for tax administration: a) the certification authority business registration, licensing agency founded and operated is responsible for providing information about the content of the business registration certificate, licence or certificate of activity and change the content of business registration individual organizations for tax administration within seven working days from the date of certificate of business registration, license and operation or a certificate of change of business registration; provide other information as required by the tax administration;
b) the State Treasury is responsible for providing information to the tax administration on the amount of tax already paid, completed by taxpayers.
2. The following bodies are responsible for providing the information required by the tax administration: a) of commercial banks, other credit institutions are responsible for providing the content of transactions through the accounts of taxpayers within ten working days from the date of receiving the request for information of the tax administration;
b) State Management Agency home, land have the responsibility to provide information about the current state of land use, owners of the Organization, household, personal;
c) the police have a responsibility to provide, Exchange information related to fight tax crime prevention; provides information about the individual entry, exit and information about registration, transportation management;
d income paying agency) is responsible for providing information about income and pay the tax amount deducted by the taxpayer under the request of the tax authority;
DD) commercial administration are responsible for providing information about commodity management policies to export, import, transit of Vietnam and foreign countries; information on market management.
3. State bodies, organizations, and individuals have a responsibility to provide relevant information about the taxpayer as required by the tax administration.
4. The information provided, the Exchange is done in writing or electronic data.
5. Government regulations provide detailed information, managing information on taxpayers.
Article 73. Information security of the taxpayer 1. The tax administration, tax management, who are public officials in tax administration, business service organizations do the procedure on taxation must keep secret information of the taxpayer under the provisions of the law, except in the case specified in clause 2 of this Thing.
2. the tax administration has the responsibility to provide information of the taxpayer for the following agencies: a) the investigating agency, Procurator, Court;
b) inspection agencies, the State Audit Agency;
c) other management bodies of the State under the provisions of the law;
d) foreign tax administration consistent with international tax treaties to which the Socialist Republic of Vietnam is a member.
Article 74. Public information violated the law on tax administration tax are public information in violation of tax legislation by the taxpayer on the mass media in the following cases: 1. Tax evasion, tax fraud, particularly the tax payer not chây time;
2. Violation of the tax legislation affecting the rights and obligations of tax organizations and individuals;
3. Do not perform the requirements of the tax administration in accordance with the law.
Chapter X the TAX INSPECTION, TAX INSPECTION 1.

GENERAL PROVISIONS on TAX INSPECTION, TAX INSPECTION Article 75. The principle of tax inspection, tax inspection 1. Made on the basis of analysis of information, of data relating to taxpayers, reviews the Executive law of taxpayers, to verify and collect evidence to determine violations of tax legislation.
2. Do not hinder normal operation of the agencies, organizations, individuals are taxpayers.
3. Compliance with the provisions of this law and the provisions of relevant laws.
Article 76. Processing the results of tax inspection, tax inspection 1. Based on the results of tax inspection, tax inspection, the head of the tax authority for tax processing decision, sanctioning administrative violations under the authority or the authorized person to suggest a decision sanctioning administrative violations in the field of taxation.
2. in case of tax inspection, tax inspection that uncovered tax evasion behavior are signs of crime, then within ten working days from the date of the discovery, the agency managing the transfer tax records for the competent authority to investigate under the provisions of the criminal law. The tax administration has the responsibility to coordinate with authorities in implementing criminal investigations of tax under the provisions of the law.
Item 2 Article 77 of the TAX INSPECTION. Tax inspection at the headquarters of the tax administration 1. Tax inspection at the headquarters of the tax administration be done regularly for tax records to assess the adequacy, accuracy of the information, documents in the tax records, compliance with tax legislation by the taxpayer.
2. When checking tax records, tax management make the contrast, compare the content of tax records with the information, the relevant documents, the provisions of tax legislation, the actual test results in the case of goods necessary for export goods import.
3. The processing of tax inspection results are defined as follows: a) the test case in the process of making customs discovered the violation leads to lack of tax, tax evasion, tax fraud, the taxpayers must pay enough tax, sanctioned under the provisions of this law and the provisions of relevant laws.
b) tax case have the content needed clarification related to the amount of tax payable, the amount of the tax exemption, the tax amount is reduced, the amount of tax to be done, the tax administration notified taxpayers request explanations or additional information and documents. The case of the taxpayer has additional information and explanation, proof of tax declared is true then accepted tax records; If after additional records and without sufficient proof of tax base has to be true, the tax agency requires the taxpayer to additional stubs.
c) case of expiry of tax administration that taxpayers do not explain, additional information, documents or additional undeclared tax records or additional tax records, improper tax administration heads administration directly determine the amount of tax payable or tax inspection decision at the headquarters of the taxpayer.
d) for export and import goods that have been adopted if customs authorities discovered tax records have the content needed clarification regarding tax obligations, tax exemption, tax reduction, number of forward progress is tax, the Customs authorities require the taxpayer additional information or explanation , document. The case of the taxpayer has additional information and explanation, proof of taxes is true then accepted tax records. The case does not prove it has tax amount is correct or too time limit without explanation are the heads of the customs tax payable amount fixed or a decision of the tax inspection at the headquarters of the taxpayer.
DD) decided to examine taxes must be sent to the taxpayer within three working days from the date of signing. Within five working days from the date of receiving the decision of the tax inspection that taxpayers tax has proved to be true or sufficient amount of tax payable, the tax authority to annul the decision of the tax inspection.
Article 78. Tax inspection at the headquarters of the taxpayer 1. The case of the tax inspection at the headquarters of taxpayers: a) the cases stipulated in points c and d Article 77 paragraph 3 of this law;
b) The following test cases adopted, including the planned test, select the test sample to evaluate the compliance with tax legislation and check for goods exports, imports have been adopted that signs for tax law violations.
When examined after the customs if discovered signs of tax evasion, tax fraud, the Director checked after customs clearance, Director of the Bureau of customs, Bureau Chief of Bureau check after the Customs authorities decide to apply the measures specified in section 4 of this chapter.
2. Order the tax inspection procedure shall be as follows: a) announced the decision to check the tax when conducting tax inspection;
b) collate the content declarations with the accounting books, accounting documents, financial statements, related documents, actual status in the scope, the content of the decision of tax inspection;
c) the time limit for check of tax not to exceed five working days, from the date of publication of the decision to check; the planned test cases for export and import goods, the time limit of not more than fifteen days;
d) in the case of need, decided to check the tax was renewed once; grace period not exceeding the time limits specified in point c of this paragraph;
DD) Established a check within five working days from the date of expiry of test;
e) processed under the authority or the authorized transfer of processing according to the test results.
Article 79. The rights and obligations of taxpayers in tax inspection at the headquarters of the taxpayer 1. Taxpayers have the following rights: a) refuse the check when no decision on tax inspection;
b) refuse to provide the information, documents and not related to the content of the tax inspection; information, documents in the secret state, unless otherwise specified by law;
c) Received a check for taxes and asked to explain the content of tax checks thereon;
d) reserve the comments in the report on the tax inspection;
DD) complaints, claims and claims for damages under the provisions of the law;
e) denunciation of violations of the law during tax inspections.
2. Taxpayers have the following obligations: a) Executive decided the tax inspection of the tax administration;
b) provide timely, complete, accurate information and documents related to the content of the test as required by the tax inspection group; responsible before the law for the accuracy, truthfulness of the information and documents provided;
c) sign checks within five working days from the date of the end of the test;
d) Executive decided to handle the results of tax inspection.
Article 80. The duties and powers of the head of the tax authority decision check tax and tax administration officials in tax inspection 1. The head of the tax authority decision to tax inspection has the following powers, duties: a) steering the right content, the time limit stated in the decision of tax inspection;
b) adopt measures for the custody of documents, exhibits related to the behaviour of tax evasion, tax fraud the provisions of article 90 of this law;
c) extension check in case of need;
d) decided to handle tax, sanctioning administrative violations under the authority or the authorized person petitions the decision sanctioning administrative violations;
DD) complaints, accusations relating to administrative acts, decisions of public officials in tax administration.

2. The tax administration officials when performing the tax inspection has the following powers, duties: a) made the right content, the time limit stated in the decision of tax inspection;
b) require the taxpayer to provide information, documents and content-related check;
c) Established a tax inspection; report test results to check decisions and is responsible for the accuracy, truthfulness, objectivity of the minutes, that report;
d) sanctioning administrative violations under the authority or recommendations with decision-making authority handling violation.
Section 3 of the TAX INSPECTION Article 81. The case of the tax inspection 1. For enterprises with diverse business lines, broad business range, the periodic inspections a year not more than once.
2. When there are signs of violation of tax legislation.
3. To resolve complaints, accusations, or at the request of the heads of the tax authority or the Minister of finance.
Article 82. The decision to tax inspection 1. The tax agency heads the authority to tax inspection decisions.
2. The decision to tax inspectors are to have the following content: a) legal bases to tax inspection;
b) object, content, scope, mandate inspections of tax;
c) the time limit for conducting tax inspection;
Chief tax inspector Corps) and other members of the delegation of the tax inspectors.
3. At the latest three working days from the date of signing the tax inspector, the decision must be sent to the object Inspector.
Tax inspectors decision must be announced at the latest within fifteen days from the date of the decision of the tax inspectors.
Article 83. The time limit for the tax inspector 1. Once the tax inspectors term not to exceed thirty days from the date of publication of the decision to tax inspectors.
2. In case of need, the tax inspection decisions to extend the time limit for the tax inspector. The time extension does not exceed thirty days.
Article 84. The duties and powers of decision-tax inspector 1. Decision of the tax inspector has the following powers, duties: a) direction, check the tax inspector delegation made the right content, the time limit stated in the decision of tax inspection;
b) requires that the object Inspector provides information, documentation, report-writing, explanation about the issues related to the content of the tax inspection; ask the Agency, organization, personal information, documents related to tax inspectors provide content information, that document;
c) apply the measures provided for in articles 89, 90 and 91 of this law;
d) referendum expertise on issues related to the content of the tax inspection;
DD) temporarily suspend or petitioning the suspension authority when it deems that cause serious damage to the interests of the State, the legitimate rights and interests of the Agency, organization, or individual;
e) processed under the authority or the authorized person petitions handled in violation of the tax legislation; test, urging the implementation of the decision of the tax inspection treats;
g) complaints, accusations related to the responsibilities of the Chief tax inspectors Union, the other members of the Corps of tax inspection;
h) conclusions on the content of the tax inspectors.
2. When performing their duties, the powers specified in paragraph 1 of this article, the decision to tax inspectors must be responsible before the law for his decision.
Article 85. Duties, powers of Chief Inspector of the tax group, tax inspectors Union members 1. Chief tax inspector group has the following powers, duties: a) organizes, directs the tax inspectors Union members make the right content, audiences, the deadline was noted in the decision of the tax inspection;
b) requires that the object Inspector provides information, documentation, report-writing, explanation about the issues related to the content of the tax inspection; When necessary can proceed to inventory property of the Inspector object in relation to the content of the tax inspection;
c) apply the measures provided for in Article 90 of this law;
d) established the tax inspector thereon;
DD) report to decide tax inspectors on inspection results and is responsible for the accuracy, truthfulness, objectivity of that report;
e) sanctioning administrative violations under the authority or the authorized person to propose a decision to handle violation;
2. tax inspectors Union members have the following duties and powers: a) perform duties as assigned by the Chief Inspector of the tax Division;
b) recommendations handle the issues related to the content of the tax inspection;
c) reports results of assigned tasks with crew chief tax inspector.
3. When performing their duties and powers prescribed in this Division, the head of the tax inspection, tax inspection crew members to be responsible before the law for his acts and decisions.
Article 86. Obligations and rights of the subject of the tax inspection 1. Tax inspectors object has the following obligations: a) Executive decided the tax inspector;
b) provide timely, complete, accurate information, documents relating to the content inspection as required by the tax administration, tax inspectors and crew chief must be responsible before the law for the accuracy, truthfulness of the information and documents provided;
c) request Executive, concluded the tax inspector, decided to handle the tax administration's Chief tax inspector Corps, and the competent State agencies;
d) sign the inspection within a period of five working days from the date of the end of tax inspectors.
2. The object of the tax inspector has the following rights: a) explanation about the issues related to the content of the tax inspection;
b) reserve the comments in the report on the tax inspector;
c) refuse to provide information, not documents related to tax inspection content, information, documents in the secret state, unless otherwise specified by law;
d) complain to decide tax inspector about the decision, the behavior of delegation Chief tax inspector, tax inspectors Union members when there is a base for that decision, behavior that is against the law. While the pending complaint, the complainant still had to make those decisions;
DD) claim for damages under the provisions of the law;
e) denunciation of violations of the law of the tax administration agency heads, Chief tax inspectors Union, other members of the delegation of the tax inspectors.
Article 87. The conclusion of the tax inspection 1. The latest is fifteen days from the date of the report the results of tax inspection, tax inspection decision should be writing the conclusion of tax inspectors. Conclusion the tax inspector must have the following content: a) reviews the implementation of tax legislation the Inspector object in the content of tax inspection;
b) conclusions on the content of tax inspection;
c) clearly define the nature and extent of the violation, the cause, the responsibility of agencies, organizations, individuals with violations (if available);
d) processed by competent authorities or propose handling administrative violations in accordance with the law.
2. In the process of writing out the conclusion decision, Inspector Inspector has 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 tax inspection conclusions.
Section 4 of the MEASURES APPLIED in the TAX INSPECTION for SIGNS of TAX EVASION, TAX FRAUD Article 88. Apply the measures in the tax inspection for signs of tax evasion, tax fraud 1. When taxpayers have signs of tax evasion, tax fraud related to the Organization, the other individual.
2. When signs of tax evasion, tax fraud has a complex nature.
Article 89. Collect information concerning the behaviour of tax evasion, tax fraud 1. The head of the tax authority has the right to require the Organization, individuals who have information related to the behaviour of tax evasion, tax fraud provides information by text or reply directly.

2. In case of request for information in writing the receipt of the request of the heads of tax administration, organization or individual has a responsibility to provide the correct information content, deadlines, addresses are required and are responsible for the accuracy, the truthfulness of the information provided; the case could not provide the answer in writing stating the reason.
3. In case of request for information by a direct answer then get requests of the tax administration agency heads, who are required to provide information to be present on time, location in the text to provide information according to the requested content and is responsible for the accuracy honesty of the information provided; the case could not be present to answer in writing stating the reason.
In the process of gathering information by answering directly, tax inspectors must report on the work and was recording, recorded publicly.
Article 90. 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 behaviour of tax evasion, tax fraud.
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 base to have decided 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 twenty four hours, since 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 eight hours of work, since the report, the person who has the authority to consider and decide the custody. Case of authorized person does not agree to the custody, the tax inspectors must return documents, exhibits within eight working hours.
4. When custody of documents, exhibits related to the behaviour of tax evasion, tax fraud, tax inspectors must report on the custody. Within 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 documents, exhibits, sells, or damage to the switch.
In the case of documents, exhibits should be sealed, the seal must be conducted immediately before the person has the document, exhibits; If the person has the document, exhibits are absent, the seal must be conducted before the family representative or representative organisations and representatives of the Government, who witnessed.
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 money collected must be deposited in open custody account in the State Treasury to ensure sufficient income tax money, fine.
6. within ten working days from the date of detention, the detention decision must handle documents, exhibits detained under these measures in handling decisions 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 paragraph 1 of this decision.
7. the tax administration must be assigned a detention decision, the minutes of the custody decision, document handling, exhibits related to the behaviour of tax evasion, tax fraud for the Organization, individual documents, hold exhibits.
Article 91. Visit places of hiding documents, exhibits related to the behaviour of tax evasion, tax fraud 1. 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. In the case 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 competent person under the provisions of the law.
2. The visit where the hiding of documents, exhibits are conducted when the base is about hiding documents, exhibits related to the behaviour of tax evasion, tax fraud.
3. When the examination where hiding documents, exhibits are available where owners were examined and witnesses. In the case where the owner was absent that examination the examination need not be delayed Government representative and two bystanders.
4. 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 only, except in cases of delinquency handed and must specify the reason on the minutes.
5. 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.
Chapter XI COERCIVE ENFORCEMENT of the DECISION of the TAX ADMINISTRATION Article 92. Case of coercive enforcement of the decision of the tax administration 1. Taxpayers owe tax money, fines in violation of tax legislation was too ninety days from the date of expiry of tax payment penalties for tax law violations as a rule.
2. The taxpayer owes taxes, fines for tax law violations after expiry of the extension of the tax payer.
3. The taxpayer owed taxes, fines property dispersal behavior, fled.
Article 93. Coercive measures to enforce the decision of the tax administration 1. Coercive measures in implementation of the decision of the tax administration include: a) of money from the account of the subject was coercive enforcement of the decision of the tax administration in the State Treasury, commercial banks, other credit institutions; request account blocked;
b) deduct part of salary or income;
c) levy property, property auction levy prescribed by law to collect enough tax money, fine;
d) collect money, other property of the object being coercive enforcement of the decision by the tax administration organizations, and individuals holding;
DD) Stop making customs procedures for goods imported;
e) revoking the tax code; suspend the use of the Bill;
g) revoke the certificate, business license and operated, licensed.
2. coercive measures to enforce the decision of the tax administration stipulated in clause 1 of this termination effect, since tax money, fines were sufficient to State budget.
Article 94. Authority decide coercive enforcement of the decision of the tax administration heads of the tax administration, the Director of the investigation against smuggling, Director following tests through decision-making authorities comply with tax administration decisions of cases specified in point a , b, c, d, e and e 1 article 93 paragraph of this law.

Revocation of certificate of registration, license and operated, licensed specified in point g of paragraph 1 Article 93 of this Act made under the provisions of the law.
Article 95. Coercive enforcement of the decision the decision of the tax administration 1. The coercive enforcement of the decision of the tax administration only made when coercive enforcement of the decision the decision of the tax administration of the authority specified in article 94 of this law.
2. Decide coercive enforcement of the decision of the tax administration include the content: day, month, year of decision; the decision-making base; name, position the unit decide; name, place of residence, the headquarters of the object being coercive enforcement of the decision of the tax administration; Why comply tax administration decisions; coercive measures to enforce the decision of the tax administration; time, location; host agency made the decision to comply the tax administration decisions; the Agency has the responsibility for coordination; signature of the decision; the seal of the agency decision.
3. decision on coercive enforcement of the decision of the tax administration must be sent to the object being coercive enforcement of the decision of the tax administration, organization or individual concerned within a period of five working days prior to the implementation of coercive; coercive decisions are submitted to the tax administration supervisor; cases by coercive measures specified in point c of paragraph 1 to article 93 of this Act, the decision must be sent to the President of the people's Committee of the communes, wards and towns where coercive execution enforcement of tax administration decisions before implementation.
Article 96. Responsible for organizing the implementation of coercive enforcement of the decision the decision of the tax administration 1. The coercive enforcement of the decision the decision of the tax administration has the task of organizing the implementation of coercive enforcement of the decision the decision of the tax administration.
2. the people's Committee of the communes, wards and towns where there are objects in an comply to tax administrative decision directed the agency responsible for coordination with the tax authority made the decision to comply the tax administration.
3. the people's police force has the responsibility of ensuring order, safety, support for tax administration in the process comply tax administrative decision upon request of the coercive enforcement of the decision the decision of the tax administration.
Article 97. Coercive measures by extracting money from the account of the subject was coercive enforcement of the decision of the tax administration 1. Measures to extract money from your account apply to the object being coercive enforcement of the decision of the tax administration has sent the money in the State Treasury, commercial banks and other credit institutions 2. Upon receiving the decision comply decided the tax administration, the State Treasury, commercial banks, other credit institutions have the responsibility to extract the amount stated in the decision on coercive enforcement of tax administration decisions from Member subjected to coercive enforcement of the decision of the tax administration and transferred to the State budget account at the State Treasury at the same time notify in writing to the coercive enforcement of the decision the decision of the tax administration and subjected to coercive enforcement of the decision of the tax administration said.
3. decision on coercive enforcement of administrative decisions by tax measures to extract money from your account object coerced enforced tax administration decisions to that effect within a period of thirty days from the date of the decision. When coercive enforcement of the decision the decision of the tax administration has been that the State Treasury, commercial banks, other credit institutions have yet to extract enough tax money by deciding to comply then the tax administrative decision must notify in writing to the coercive enforcement of the decision the decision of the tax administration said.
4. within the decision to comply the administrative decision of the tax effect, if in your account subjected to coercive enforcement of the decision of the tax administration and the balance which the State Treasury, commercial banks, other credit institutions do not perform excerpts of money subjected to coercive enforcement of the decision of the tax administration to submit to the State budget according to the determination certain coercive enforcement of the decision of the tax administration, the sanctioned administrative offense under the provisions of Chapter XII of this law.
Article 98. Coercive measure by deducting a portion of the salary or income 1. Measures for partial deduction of salary or income was applied to taxpayers being coercive enforcement of the decision of the tax administration are working according to the payroll or contract from six months upwards or are enjoying retirement, loss of subsidies.
2. The rate of deduction of salary, pension or health loss for individuals not less than 10% and not exceed 40% of the total salary, monthly subsidies of that individual; as for the other earnings, the rate of deduction based on real income, but not more than 50% of the total income.
3. Agency, employer organization is managing the salary or income subjected to coercive enforcement of the decision of the tax administration has the following responsibilities: a) deduct part of salary or income subjected to coercive enforcement of the decision of the tax administration and transfer the amount deducted to the State budget account at the State Treasury according to the internal recorded in the decision to comply the tax administration decisions, since States pay the salaries or the nearest income until sufficient amount of tax deducted, penalties under coercive enforcement of the decision the decision of the tax administration, at the same time notify the coercive decisions and coerced audience know;
b) in the cases not yet sufficient amount of tax deduction, the amount of the fine according to the coercive decisions that subject's employment contract be terminated, coercive bodies, employer organization must inform the decision comply tax administrative decision within five working days from the date of termination of the employment contract;
c) Agency, employer organization is managing the salary or income subjected to coercive enforcement of the decision of the tax administration not deliberately made the decision to comply, the tax administration decision sanctioned administrative offense under the provisions of Chapter XII of this law.
Article 99. Coercive measures by the levy of property, property auction levy 1. The tax administration not apply coercive measures to enforce the decision of the tax administration as defined in point a and point b Article 93 paragraph 1 of this law or have applied but has yet to collect enough tax amount owed, the fine shall be the right to apply measures to levy property the auction, the property levy tax to collect money owed, the fines on the State budget.
Levy does not apply to property in the case of individual taxpayers are in the healing time.
2. The value of the property being the object's levy coerced the equivalent amount of tax was recorded in coercive decisions and costs for the Organization of coercive enforcement.
3. The following are not property levy: a) medicines, food, food serving essential needs for the object being coercive enforcement of the decision of the tax administration and their families;
b) labor tools;
c) houses, furniture essential for activities subjected to coercive enforcement of the decision of the tax administration and their families;
d) accessories of worship; artifacts, medals, medals, merit;
DD) property, Defense Security Service.

4. within thirty days from the date of levy of property subjected to coercive enforcement of the decision of the tax administration not submit enough tax money owed, the fines, the tax authority is entitled to levy property auction to collect enough tax money owed, fine.
5. Government Regulation sequence, procedure of coercive execution of the administrative decision by tax levy of property, property auction levy.
Article 100. By coercive measures to collect the money, other property of the object is coerced by the Organization, the other individual is holding 1. The compulsive collecting of money, other property of the object is coerced by the organizations and individuals (hereinafter referred to as third party) holding is applied when the following condition: a) tax administration not apply coercive measures defined in point a paragraph 1, b and c of this Law 93 Thing or have applied but has yet to collect enough tax amount owed, fine;
b) tax administration has identified third party bases are in debt or keep cash, other property of the object to be coercive.
2. principles of currency money, other property of the object is coerced from third parties are defined as follows: a) the third party has to limit debt to pay for the object being coercive or keep the money, other property of the object being coercive, the responsibility to pay the tax debt, the fines instead of the coerced audience;
b) where money, other property of the object is coerced by a third party holding is the object of the guarantee transactions or in the case of the bankruptcy settlement, collect money, other assets from third parties is done in accordance with the law;
c) filed a third party money into the State budget instead of the object is coerced is determined as the amount paid for the object being coercive.
3. The responsibility of the third parties are in debt or keep cash, other property of the object is coerced is specified as follows: a) provide the governing body with information about tax debt or sum of money, other property holding in an object's coercive, which stated the amount of money , the time limit for payment of the debt, asset type, asset quantity, condition of the property;
b) upon receipt of a written request by the tax administration shall not be transferred to other property, paying for the coerced audience until done paid into the State budget or transfer property to the tax agency to auction procedures;
c) in the case of non-implementation of the requirements of the tax administration must explain in writing to the tax authority within five working days from the date of receiving the written request of the tax authority;
d) organizations and individuals are holding cash, debt or other property of the object being coercive enforcement of the decision of the tax administration not to implement the tax amount changes filed coerced within fifteen days from the date of the request of the tax authority shall be regarded as the State's tax debt and apply coercive measures under in clause 1 Article 93 of this Act.
Article 101. Coercive measures by stopping doing customs procedures for goods imported 1. Coercive measures by stopping doing customs procedures for imported goods is made when the customs do not apply or have applied measures prescribed in points a, c and d Article 93 paragraph 1 of this law but has yet to collect enough tax amount owed , fine.
2. The Heads of customs agencies where taxpayers have taxes past due debt must be reported at the latest five working days before the application of the measures to stop the customs procedures for goods imported.
Article 102. Coercive measure by revoking the tax code, suspend the use of the Bill; the revocation of business registration certificate or license and operated, licensed 1. Coercive measures in accordance with the provisions of this article are made when the tax agency has applied coercive measures as specified at points a, b, c, d and DD clause 1 Article 93 of this Act but has yet to collect enough tax amount owed, fine.
2. The head of the tax administration has the following responsibilities: a) notify object coerced know within three working days before the revocation of the use tax code, suspend the use of the Bill;
b) Send written request to state regulators have the authority to revoke the certificate of registration, license and operated, licensed.
3. When implementing coercive measures in accordance with this, the State Agency has the authority to notify the public on mass media.
Chapter XII the HANDLING of TAX LAW VIOLATIONS to article 103. Violations of tax legislation by the taxpayer 1. Violation of the tax procedure.
2. Slowly filed taxes.
3. False leads to a lack of money to pay taxes or increase tax refundable.
4. Tax evasion, tax fraud.
Article 104. Principles, procedures for penalizing violations of tax legislation 1. All violations of tax legislation are discovered must be promptly, thoroughly, justly. Any consequences due to the violation of tax legislation must be remedied in accordance with the provisions of the law.
2. organizations and individuals sanctioned tax administration only when there are violations of tax legislation.
3. The processing of tax law violations are made by the authorized person.
4. A violation of tax legislation only sanctioned once.
Many people make a violation of tax law, each violator were sanctioned.
A man who made many violations of tax legislation sanctioned on each violation.
5. The processing of tax law violations must be based on the nature and extent of the violation and the extenuating circumstances, aggravating to determine appropriate sanctions.
6. The order and procedure of sanction violation of tax legislation made under the provisions of the Government.
7. in case of violation of tax legislation to the extent that prejudice to criminal comply with criminal law and criminal law.
Article 105. Sanctions for violations of tax procedure 1. The violations of the tax procedures including: a) the registration filing taxes after the expiration of the registration tax filing;
b) tax filing over a period of ninety days from the date of expiry of filing a tax return as prescribed in paragraphs 1, 2, 3 and 5 to article 32 of this law or on expiry of the tax return filing extension according to the provisions of article 33 of this law;
c) tax filing during the period from the expiry date to submit declarations to customs before the goods without processing the recipient according to the provisions of the customs law for cases as defined in Article 32 paragraph 4 of point a of this Law;
d) incomplete records content, unless the taxpayer additional stubs within the prescribed time limit;
DD) infringe regulations on providing relevant information to determine tax obligations;
e) infringe regulations on Executive decided to check tax, tax inspections, coercive enforcement of the decision of the tax administration.
2. Do not handle the violation of tax procedure in case the taxpayer was the extension of the time limit for filing the tax return, tax filing deadline extension.
3. The Government detailing the fine for each violation of the tax procedure.
Article 106. Fines for slow behavior filed tax

1. The taxpayer has filed taxes slow behavior compared to the prescribed time limit, the deadline for tax filing extension, the deadline stated in the notice of the tax administration, the duration of the decision dealt with by the tax administration must submit the tax money and sanctioned enough 0.05% per day on the amount of tax paid.
2. Taxpayers false leads to do lack the money to pay the tax or not if voluntary remedial by filing enough amount of tax to be paid before the competent bodies discovered, the sanctioned late tax under the provisions of this Article, but not sanctioned violation of tax administrative procedure , tax, tax evasion.
For the goods exported, imported, then within a period of sixty days from the date of registration of customs declarations but before the customs check, the Inspector that tax payers themselves discovered the flaws affect the amount of tax payable and amount of tax outstanding on the filing of the State budget, the sanctioned late tax under the provisions This, but not sanctioned in violation of administrative procedure tax, tax, tax evasion.
3. The taxpayer self-determination of the fine slowly filed into the base tax amount filed, the number of days delay filed and the level of sanctions prescribed in paragraph 1 of this article.
The case of taxpayers not identified or identified incorrectly the amount fined slowly filed the tax authority shall determine the amount of a penalty slowly filed and notify the taxpayer to know.
4. The case after thirty days from the date of expiry of tax payment, taxpayers have not paid taxes and fines for delay filed the tax administration notify taxpayers know the amount of tax arrears and penalties, delay filed.
Article 107. Sanction for false behavior leads to a lack of money to pay the tax or increase tax refundable amounts taxpayers have full, honest reflection of the economic profession do tax obligations arise on the accounting books, invoices, vouchers but false leads to lack of tax amount payable or increase tax refundable amount or wrong but not in the case of rules in clause 6 and clause 7 of this Law 108 Thing leads to a lack of money to pay taxes or increase tax refundable amount then payable tax amount enough stubs lacking, return the amount of the tax was higher and sentenced to 10% of the amount of tax, the tax amount missing stubs were higher and slow tax fine filed on a tax amount or tax amount be higher reimbursement more than.
Article 108. Sanctions for acts of tax evasion, tax fraud the taxpayer has one of the acts of tax evasion, tax fraud, the following is sufficient tax amount as prescribed and fined from 1 to 3 times the amount of tax evasion: 1. Non-submission of tax registration; not filing a tax return; filing a tax return after ninety days from the date of expiry of filing a tax return as prescribed in paragraphs 1, 2, 3 and 5 to article 32 of this law or on expiry of the tax return filing extension according to the provisions of article 33 of this law;
2. Not recorded in the accounts receivable ledger concerning the determination of the amount of tax payable;
3. no printed invoice when selling goods, services or recorded on the sales invoice value is lower than the actual payment of the value of goods and services sold;
4. use of invoices, vouchers for illegal goods accounting inputs in tax obligations arise activities reduce the amount of tax payable or increase the amount of tax exemption, the tax amount is reduced or increased the amount of tax to be deducted, the amount of tax to be done;
5. Use the vouchers, other legal documentation to determine the wrong amount of tax payable, the amount of tax to be done;
6. False with the fact the goods exported, imported without additional tax records opened after the goods had been adopted during the period of sixty days from the date of registration of the customs declaration;
7. Intentionally does not enumerate or wrong on taxes for goods export and import;
8. the Structure with the shipper to import the goods for the purpose of tax evasion;
9. Use the tax-exempt goods is incorrect for the purpose of regulation without tax.
Article 109. Jurisdiction to sanction the violation of tax legislation 1. For violations of the provisions of paragraph 1 of this Law 103 Thing then the authority to sanction is made according to the provisions of this law and the law on the handling of administrative violations.
2. With regard to the behaviour defined in paragraph 2, 3 and 4 of this Law, the 103 heads of tax administration, Director of the Bureau of investigations against smuggling, Director the following Customs Inspection Department of the General Directorate of customs authorities a decision to sanction the violation of tax legislation.
Article 110. Time sanction the violation of tax legislation 1. For violations of the procedure for tax, time sanction is two years, counting from the date the violation was done.
2. With regard to acts of tax evasion, tax fraud has not yet to the level of prejudice to criminal behavior, slowly filed taxes, mining tax obligations, lack of time is the sanction of five years from the date of violation is made.
3. the time sanction the violation of tax legislation, the taxpayers do not sanctioned but still must submit sufficient amount of tax evasion, tax amount, lack of tax fraud on the State budget.
Article 111. Free of sanction violation of tax legislation 1. Who sanctioned the violation of tax legislation have the right to suggest free of sanction violation of tax legislation in case of experiencing natural disasters, fires, accidents or other unforeseen circumstances.
2. Not free of sanction violation of tax legislation with respect to the circumstances that have made the decision to sanction the violation of tax legislation by the tax authority or the competent State bodies.
3. Government Regulation Authority, procedure free of sanctions.
Article 112. Processing of tax law violations for tax administration 1. Tax administration improperly prescribed by this law, causing damage to the taxpayers must compensate damage to the taxpayer under the provisions of the law.
2. the fixed tax cases, false tax refund due to the fault of the tax authority, the tax authority must compensate the damage to the taxpayer under the provisions of this law and the provisions of relevant laws.
Article 113. Handle tax legislation infringement against public officials in tax administration 1. Tax management officer troubling, difficult for taxpayers affect the rights, legitimate interests of taxpayers, then, depending on the nature and extent of the violation being disciplined or prejudice criminal responsibility, if the damage to the taxpayer must be compensated according to the provisions of the law.
2. The tax administration officials lacked responsibility or mishandling the provisions of tax legislation, then, depending on the nature and extent of the violation being disciplined or prejudice criminal responsibility, if the damage to the taxpayer must be compensated according to the provisions of the law.
3. Public officials in tax management office advantage, authority to connivance, covering up for the taxpayers, business organization services the tax procedures depending on the nature and extent of the violation being disciplined or prejudice criminal liability under the law.
4. The tax advantage of management position, authority to unauthorized use, misappropriation, appropriation of money taxes, fines for violation of tax legislation, then, depending on the nature and extent of the violation being disciplined or prejudice criminal liability and the right for compensation for the full amount of State taxes fines have unauthorized use, misappropriation, appropriation under the provisions of the law.

Article 114. Treats breaches of commercial banks, other credit institutions, the tax payer guarantee 1. Commercial banks, other credit institutions do not make responsible criticism moved from the taxpayer's account on account of State budget for the amount of tax, penalties, for tax law violations are filed by taxpayers at the request of the tax authority, then depending on the particular case be treated as follows : a) of commercial banks, other credit institutions are not sanctioned in the case at that time deposit accounts of taxpayers no longer balance or has quoted the entire transfer the account balance of the taxpayer on account of the State budget but still not enough tax amount fines for tax law violations that taxpayers must file;
b) commercial banks, other credit institutions dealt with the breach in the case at that time deposit accounts of taxpayers have sufficient balance or surplus compared to the amount of tax, penalties, for tax law violations that taxpayers must submit but commercial banks, other credit institutions are not made to extract the whole or part of the amount corresponding to file of the taxpayer, the commercial bank or credit organization that fined the amount corresponding to the amount not extract added to the account of the State budget.
2. The guarantee for the implementation of tax obligations, tax penalties instead of taxpayers guarantee in case the taxpayer does not pay tax on account of the State budget or tax law violations.
Article 115. Handle tax legislation infringement with regard to the Organization, the individual concerned 1. The Organization, the individual concerned acts in collusion, cover the taxpayer tax evasion, tax fraud, did not make the decision to comply then the tax administrative decisions depending on the nature and extent of the violation which dealt with administratively or prejudice criminal liability under the law.
2. organizations and individuals concerned do not implement its responsibilities under the provisions of this law, then, depending on the nature and extent of the violation which dealt with administratively or prejudice criminal liability under the law.
Chapter XIII COMPLAINTS, accusations, SUE Article 116. The complaint, report 1. The taxpayer, organizations, individuals have the right to complain to the tax authority or competent State agencies regarding the review of the decision of the tax administration, administrative acts of public officials in tax management when there is evidence that the decision or act contrary to law , violated the rights, legitimate interests.
2. Citizens have the right to denounce the violations of tax legislation by the taxpayer, the tax management or organization, the other individual.
3. jurisdiction and procedure, the time limit complaints, accusations are made according to the provisions of the law on complaints and denunciation.
Article 117. The lawsuit claims the decision of the tax administration, tax administration is made under the provisions of the law on the procedure of resolving administrative cases.
Article 118. The responsibility and authority of the tax administration in resolving complaints, accusations of tax 1. The tax agency to receive complaints about the implementation of tax legislation is reviewed, resolved within the time limit prescribed by the law on complaints and denunciation.
2. the tax administration received a complaint about the implementation of tax legislation 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 authority must reimburse the amount of tax, the amount of the fine is incorrect for income taxpayers, third parties within fifteen days from the date of the decision on the handling of the tax administration on the level or the competent authority under the provisions of the law.
Chapter XIV the TERMS OF IMPLEMENTATION of Article 119. Effect 1. This Act has effect from 1 July 2007.
2. Abolish the tax management regulations in the laws and ordinances of tax and customs law that regulated by this Law.
Article 120. Detailing and guiding the implementation of government regulations and detailed guidelines for implementing the article 9, 18, 27, 30, 31, 32, 42, 43, 49, 60, 62, 72, 76, 89, 90, 91, 99, 104, 105, 111 of this Act and the other necessary content on demand tax management to enforce this law./.
This law was the National Assembly of the Socialist Republic of Vietnam, the POKER session key through October 29, 2006.