The ministry of finance
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c/ The taxpayer’s tax amount is eligible for refund under the laws on VAT, excise tax, PIT and petrol and oil charges. 2. Taxpayers may handle overpaid tax amounts or fines by: a/ Clearing overpaid tax amounts or fines against tax amounts or fines still owed, even clearing among different taxes. - In case a taxpayer entitled to tax refund is also obliged to pay other amounts, if he/she requests clearing of refundable amounts against payable
amounts, he/she shall make a written request for refund of state budget revenue according to form No. 01/DNHT provided in this Circular, indicating his/her request for refund of the payable amount, and send it to the tax agency which will refund the tax amount or fine for settlement. The tax agency shall issue a decision on tax refund-cum-state budget revenue clearing according to form No. 02/QDHT provided in this Circular for tax refund and collection of the owed tax amount or fine, and send this decision to the taxpayer. In case a taxpayer registers tax in a locality but pays tax in different localities, if requesting refund of tax amounts (except VAT and PIT), he/she may declare tax finalization and carry out tax refund procedures at the tax agency with which he/she registers tax declaration. For amounts to be refunded in localities which are distributed based on the rate of tax amounts to be paid in the locality in which a taxpayer is headquartered and other localities, when clearing state budget revenues under a decision on tax refund-cum-state budget revenue clearing, clearing may only be made correspondingly to the refundable amounts to be distributed at the above rate in the locality in which a taxpayer is headquartered and other localities. - After clearing, if there remain refundable tax amounts, the tax agency shall issue an order of refund of state budget revenues according to form No. 01/LHT provided in this Circular (the amount in this order must equal the amount mentioned in Article 3 of the decision on tax refund-cum- state budget revenue clearing), and send this order to the state treasury of the same level for refund of tax amounts to the taxpayer. In case a taxpayer registers tax in a locality but pays tax in different localities, if requesting refund of tax amounts (except VAT and PIT), he/she may declare tax finalization and carry out tax refund procedures at the tax agency with which he/she registers tax declaration, the tax agency shall make an order of refund of state budget revenues, separating the tax amount to be refunded by each locality (on a separate line), and send this order to the state treasury of the same level in the locality for refund of tax amounts to the taxpayer. - When the tax agency detects that a taxpayer entitled to tax refund is still obliged to pay other taxes but he/she does not request clearing of the payable tax amount in the written request for refund of state budget revenues, the tax agency shall make clearing in the decision on tax refundcum- state budget revenue clearing, and send it to the taxpayer. b/ Clearing overpaid tax amounts or fines against subsequent payable tax amounts or fines
Clearing overpaid tax amounts or fines against subsequent payable tax amounts or fines for the same tax shall be automatically made in tax agencies’ managerial systems. c/ Refunding overpaid tax amounts or fines when taxpayers no longer owe tax amounts or fines The head of the tax agency shall issue a tax refund decision according to form No. 01/QDHT provided in this Circular and send it to the taxpayer and, based on this decision, make an order of refund of state budget revenues according to form No. 01/LHT provided in this Circular and send it to the state treasury of the same level for refund of tax amounts or fines to the taxpayer. 3. Refund of overpaid tax amounts to taxpayers who are declared as deceased, missing or having lost civil act capacity a/ Refund of overpaid tax amounts to persons declared by law as deceased: In case the bequeathed asset has been divided, the deceased’s overpaid tax amount shall be refunded to his/her heirs within the value of such asset, which must not exceed part of the asset they are entitled to receive, unless otherwise agreed. In case the bequeathed asset has not yet been divided, the deceased’s overpaid tax amount shall be refunded to the asset manager. In case the State, an agency or organization inherits the bequeathed asset according to testament, it will also be entitled to refund of the deceased’s overpaid tax amount like individual heirs. In case there is no heir according to testament or law or there is an heir who refuses to receive the bequeathed asset, the refund of the deceased’s overpaid tax amount complies with the civil law. b/ Overpaid tax amounts of persons declared as missing or having lost civil act capacity shall be refunded to persons assigned by the court to manage assets of persons declared as missing or having lost civil act capacity within the value of the assets. c/ Methods of refunding overpaid tax amounts of persons who are declared as deceased, missing or having lost civil act capacity comply with Clause 2 of this Article. 4. Payers of incomes from salaries and wages that are authorized by individuals to finalize PIT shall, when making tax finalization, clear overpaid or deficit tax amounts, withhold payable tax amounts and refund tax amounts to persons with overpaid tax amounts. Income payers shall
advance money for refunding tax amounts to persons with overpaid tax amounts and make tax finalization with tax agencies as follows: a/ In case a tax finalization declaration (form No. 05/KK-TNCN provided in this Circular) indicates the income payer’s obligation to make tax finalization on behalf of the person with overpaid tax amount, the income payer shall: - Clear, or request refund of, the overpaid tax amount under Clause 5 of this Article, in case there are only persons with overpaid tax amounts in the tax finalization declaration (form No. 05A/BK-TNCN). - Withhold tax amounts of persons with deficit tax amounts for refunding tax amounts to persons with overpaid tax amounts, in case the tax finalization declaration (form No. 05A/BK-TNCN) indicates that the total tax amount of persons with overpaid tax amounts is larger than the total tax amount of persons with deficit tax amounts. After clearing, the income payer shall clear, or request refund of, tax amounts under Clause 5 of this Article.
5. Income payers’ obligation to finalize tax on behalf of individuals shall be cleared against their obligation to withhold incomes - In case there are overpaid tax amounts for both the obligation to make on-behalf tax finalization and the obligation to withhold incomes, the income payer shall make a written request for refund of state budget revenues according to form No. 01/DNHT provided in this Circular for both obligations and send the request to the managing tax agency for refund of overpaid tax amounts.
payer shall make a written request for refund of state budget revenues according to form No. 01/DNHT provided in this Circular and send the request to the managing tax agency for refund of tax amounts under regulations. - In case there are overpaid tax amounts for the obligation to withhold incomes and there are no payable or overpaid tax amounts (the tax amount is 0) for the obligation to make on-behalf tax finalization, the income payer
shall make a written request for refund of state budget revenues according to form No. 01/DNHT provided in this Circular and send the request to the managing tax agency for refund of tax amounts under regulations. - In case there are overpaid tax amounts for the obligation to make onbehalf tax finalization and there are payable tax amounts for the obligation to withhold incomes, or there are payable tax amounts for the obligation to make on-behalf tax finalization and there are overpaid tax amounts for the obligation to withhold incomes, the income payer shall make a written request for refund of state budget revenues for clearing according to form No. 01/DNHT provided in this Circular, clearly the requesting clearing against the payable amounts, and send the request to the managing tax agency for refund of tax amounts under regulations. 6. In the cases of handling of overpaid tax amounts under Points a and c, Clause 2 of this Article, taxpayers shall carry out tax refund and clearing procedures under Chapter VII of this Circular. Chapter IV TAX COLLECTION AUTHORIZATION Article 29. Competence to authorize tax collection and scope of authorization 1. Tax agencies may authorize organizations and individuals to collect some taxes under the former’s management as listed below: - Agricultural land use tax; - Housing and land tax; - Tax on business households that pay tax according to the presumption method; - PIT. For other taxes to be collected by other organizations and individuals as under by tax agencies’ authorization, such authorization must be approved by the Minister of Finance. 2. Tax collection must be authorized under contracts between the head of a tax administration and the at-law representative of an agency or organization or an individual authorized to collect tax, except tax collection authorization for irregular incomes of foreign contractors. 3. A tax collection authorization contract shall be made according to form No. 01/UNTH provided in this Circular and must specify: - Tax to be collected under authorization; - Locality in which tax will be collected under authorization;
- Scope of authorization, such as guiding taxpayers to declare tax; urging taxpayers to submit tax returns and pay tax; collecting tax returns and tax from taxpayers and submitting tax returns to tax agencies; remitting tax amounts into the state budget; checking and reporting on those subject to tax declaration and payment but failing to do so; providing new information or changed information on taxpayers in localities in which organizations or individuals are authorized to collect tax; and collecting tax amounts from taxpayers and remitting these amounts into state budget revenue accounts. - Powers and responsibilities of authorizing and authorized parties; - Regulations on reporting on contract performance; regulations on payment for tax receipts and forms and funds for tax collection authorization; - Tax collection authorization duration. Past this duration, both parties shall liquidate the contract and make a liquidation record according to form No. 02/UNTH provided in this Circular. Article 30. Responsibilities of authorized parties Authorized tax collectors shall perform tax collection authorization contracts already signed with tax agencies and may not further authorize any third party to perform such contracts. Some specific details of a tax collection authorization contract comply with the following guidance: 1. Collecting tax returns from taxpayers: Authorized tax collectors shall explain and guide taxpayers in tax regulations and tax registration, declaration and payment responsibilities; provide tax returns and guide taxpayers in tax declaration; urge taxpayers to make tax declaration and collect tax returns from taxpayers for submission to tax agencies within the prescribed time limit. 2. Sending tax payment notices and urging taxpayers to pay tax: When receiving tax payment notices, authorized tax collectors shall compare these notices with tax registers. If such notices are improper or incomplete, they shall promptly report such to tax agencies for issuing other notices to conform with tax registers.
In case of authorized collection of PIT, tax payment notices are not required; tax collection-authorizing parties shall urge taxpayers to pay tax according to their tax returns. 3. Organizing tax collection and payment and issuing documents to taxpayers: Upon tax collection, tax collection-authorizing parties shall write a tax receipt once for three copies, indicating the tax amount, type of tax, tax period and other details. Tax receipts shall be numbered in the ascending order without skipping numbers and fully and clearly filled in, and signed with the collector’s full name. After checking and fully receiving a tax amount, the collector shall hand the tax receipt to the taxpayer. 4. Remitting collected tax amounts into the state budget: Authorized tax collectors shall fully and promptly remit collected tax amounts and other amounts into the state budget at state treasuries. Tax amounts to be remitted into the state budget are the total sum of money recorded as revenues in tax receipts. When remitting tax amounts into state treasuries, authorized tax collectors shall make a list of receipts and make a document of tax remittance in cash into the state budget. State treasuries shall transfer documents on the remitted amounts collected under authorization to tax agencies for monitoring and management. Tax agencies shall sign tax collection authorization contracts indicating the time of tax collection and collected tax amounts to be remitted into state treasuries by authorized tax collectors at the rates and in localities as guided by the General Department of Taxation. Authorized tax collectors shall remit tax amounts into state treasuries within 5 days after collecting them, for deep-lying, remote and travel-inconvenient areas, and 3 days, for other areas. A tax amount exceeding VND 10 million must be immediately remitted into the state budget, except cases of objective reasons in extreme difficulty- or difficulty-hit areas in which directors of provincial-level Tax Departments may, consider and decide to remit the collected tax amount exceeding VND 10 million into the state budget on the subsequent working day. 5. Finalization of collected tax amounts and tax receipts with tax agencies: a/ Finalization of collected tax amounts: On the 5th of a month at the latest, authorized tax collectors shall make reports on tax amounts already collected and remitted in the previous month according to form No. 03/UNTH provided in this Circular and send them to tax agencies. Such reports must indicate amounts to be collected,
amounts already collected, amounts not yet collected and reasons therefore, and measures to urge payment of remaining tax amounts. When receiving these reports, district-level Tax Departments shall carefully examine each receipt, tax amounts already collected, tax amounts already remitted into the state budget, and compare them with actually remitted tax amounts as certified by state treasuries. If there is a difference, they shall make records stating causes for identifying responsibilities of involved parties. b/ Settlement of tax receipts: Once a month on the 5th at the latest, authorized tax collectors shall make tables of settlement of tax, charge and fee receipts already used and number of receipts not yet used according to each type of receipt with tax agencies under regulations. Ten days after the end of a calendar year, authorized tax collectors shall make reports on settlement of the use of tax receipts with tax agencies with regard to the number of tax, charge and fee receipts already used and transfer receipts not yet used to the subsequent year according to form No. 04/UNTH provided in this Circular. All acts of late settlement of receipts or late remittance of collected tax amounts into the state budget are regarded as appropriating tax amounts. Authorized tax collectors shall be handled under current law if they collect tax without issuing receipts or with irrelevant receipts. 6. Authorized tax collectors shall monitor and report to tax agencies on new taxpayers or changes in taxpayers’ business scale or commodity lines in localities they are authorized to collect tax. Article 31. Responsibilities of tax collection-authorizing tax agencies Tax agencies are responsible for implementing policies and managing taxes of different kinds in localities. 1. To publicize cases subject to tax collection authorization to taxpayers for compliance. 2. To issue tax payment notices and hand them together with approved tax registers to authorized tax collectors at least 10 days before the deadline for sending tax payment notices specified in Chapter III of this Circular. 3. To fully and promptly issue tax receipts to authorized tax collectors and guide them in managing and using tax receipts under regulations. When applying for issuance of tax receipts, authorized tax collectors shall make written requests and letters of introduction for the persons authorized to take the receipts.
4. To pay tax collection authorization funds under signed contracts. 5. To examine tax collection and remittance by authorized tax collectors: Based on the receipts of tax amounts already collected and settled with tax agencies by authorized tax collectors and on the issued documents of money remittance into the state budget as well as state treasuries’ certification of such remittance, tax agencies shall make tax accounting and determine tax arrears for taking appropriate managerial measures. Tax agencies shall issue decisions imposing fines on late tax payment for cases of late tax payment and transfer the decisions to authorized tax collectors for further transfer to taxpayers. Authorized tax collectors shall urge taxpayers to fully remit tax amounts and fines for late tax payment into the state budget.
1. Vietnamese on exit to reside abroad, overseas Vietnamese and foreigners shall, before leaving Vietnam, fulfill the tax payment obligation. 2. Taxpayers defined in Clause 1 of this Article must, before their exit, obtain tax administrations’ certification of their fulfillment of the tax payment obligation. Tax administrations shall give written certification of the fulfillment of the tax obligation at the request of taxpayers. 3. Immigration management agencies shall suspend exit of persons upon receiving tax administrations’ written or electronic notices of these persons’ failure to fulfill the tax obligation under law before their exit. Article 34. Fulfillment of the tax payment obligation in case of dissolution, bankruptcy or operation termination 1. Fulfillment of the tax payment obligation in case of dissolution or bankruptcy complies with Article 54 of the Tax Administration Law and laws on enterprises, cooperatives and bankruptcy. Owners of private enterprises, members’ councils or owners of limited liability companies, boards of directors of joint-stock companies or
enterprise liquidation organizations shall take responsibility for the fulfillment of the tax payment obligation by enterprises in case of dissolution. Cooperative dissolution councils shall take responsibility for the fulfillment of the tax payment obligation by cooperatives in case of dissolution. Asset management and liquidation teams shall take responsibility for the fulfillment of the tax payment obligation by enterprises in case of bankruptcy. Owners of private enterprises and partners of partnerships shall fulfill the tax payment obligation both before and after obtaining court decisions declaring their bankruptcy. 2. Responsibility to fulfill the tax obligation in case taxpayers terminate operation without carrying out dissolution or bankruptcy procedures under law: a/ For enterprises which terminate operation without carrying out dissolution or bankruptcy procedures and enterprises which have not fulfilled the tax payment obligation, owners of private enterprises, chairpersons of members’ councils or owners of limited liability companies, chairpersons of boards of directors of joint-stock companies and heads of management boards of cooperatives shall pay the tax arrears. b/ For households and individuals that terminate business activities without fulfilling the tax payment obligation, heads of these households and the individuals themselves shall pay the tax arrears. c/ For cooperative groups which terminate operation without fulfilling the tax payment obligation, heads of these cooperative groups shall pay the tax arrears. d/ Taxpayers that have fulfilled the tax payment obligation under Point a, b or c of this Clause may request other persons with joint responsibility to perform their joint responsibility toward the former under the civil law. Article 35. Fulfillment of the tax payment obligation in case of reorganization of enterprises 1. To-be-divided enterprises shall fulfill their tax payment obligation before division. In case divided enterprises have not fulfilled their tax payment obligation, enterprises newly established from the divided enterprises shall fulfill such obligation. Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
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