The ministry of finance
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working days after receiving a request for issuance of a decision on sanctioning of tax-related administrative violations, if the case falls beyond his/her sanctioning competence, the requested person shall return the dossier and notify the reason in writing to the decision issuer. If the case falls within his/her competence, this person shall consider and issue a decision on tax-related administrative sanctioning within 30 working days after signing the inspection record.
division for submission to the inspection decision issuer for consideration under law. Article 57. Procedures for application of tax inspection measures to taxpayers that commit tax evasion or frauds or obstruct inspection 1. Collection of information pertaining tax evasion or frauds: The tax agency head may request organizations and individuals possessing information pertaining tax evasion or frauds to provide such information in writing or directly. a/ Collection of information in papers: - A written request for information provision shall be made according to form No. 07/KTTT provided in this Circular and sent directly to the requested organization or individual. - The time limit for information provision is counted from the time of handover of a written request to the person responsible for information provision or to a third party responsible for transferring the request to such person. - The information document must enable identification of the name of the person responsible for information provision. In case the information provider is a representative of a taxpaying institution, the document must be signed with full name and title of the information provider and sealed by the institution. For an individual information provider, such document must be signed with full name, number of identity card or other equivalent information of the information provider. - Individuals and organizations are obliged to provide information within the time limit requested by tax agencies. If unable to provide information, they shall give a written reply clearly stating the reason. b/ Direct provision of information:
- A written request for direct provision of information shall be made according to form No. 08/KTTT provided in this Circular and must contain the name of the organization or individual responsible for information provision, to-be-provided information, documents to be brought by the provider, and time and place of information provision. - The tax inspector tasked to collect information shall produce the tax inspector card upon collecting information. - The officer tasked to collect information shall produce the civil servant card upon collecting information. - Information shall be collected at the tax agency. - Upon collecting information, the tax inspector or officer shall make a record according to form No. 09/KTTT provided in this Circular. Such record must contain: + Time of starting and finishing questions and answers and their contents, documents provided, audio and video recording, signatures of the information provider and the tax inspector collecting information. + The information provider may read or hear the record and write his/her opinions in the record. + The information provider may keep one copy of the record. - The person responsible for information provision shall be paid travel and accommodation expenses by the tax agency under regulations. - The tax agency shall keep confidential information on the information provider, documents, writings and proof collected from the information provider. 2. Keeping of documents and material evidence pertaining to tax evasion and frauds: a/ The heads of the tax agency and inspection team may decide to keep documents and material evidence pertaining to tax evasion and frauds. A decision to keep material evidence and documents shall be made according to form No. 10/KTTT provided in this Circular and must indicate the kept documents and material evidence, person keeping documents and material evidence, method of keeping (sealing or transfer to other places for storage) and duration of keeping. Such decision shall be handed to the owner of those documents and material evidence. b/ Documents and material evidence pertaining to tax evasion and frauds may be kept when necessary to verify facts to provide grounds for handling or immediately preventing such acts.
c/ In the course of tax inspection, if the inspected subject shows signs of dispersing or destroying documents and material evidence pertaining to tax evasion and frauds, the tax inspector on duty may temporarily keep these documents and material evidence. Within 24 hours after keeping documents and material evidence, the tax inspector shall report such to the tax agency head or inspection team for issuing a decision to temporarily keep documents and material evidence. Within 8 working hours after receiving the report, the competent person shall consider and issue a decision to temporarily keep documents and material evidence. In case he/she disagrees with such keeping, the tax inspector shall return documents and material evidence within 8 working hours. d/ When keeping documents and material evidence pertaining to tax evasion and frauds, the tax inspector shall make a record according to form No. 11/KTTT provided in this Circular. Such record must indicate names, quantities and kinds of documents and material evidence; signatures of the person seizing documents and material evidence and person managing such documents and material evidence. The decision issuer shall preserve those documents and material evidence and take responsibility before law for the loss, sale, exchange or damage of documents and material evidence. When necessary, documents and material evidence shall be sealed to the presence of the owner of such documents and material evidence. If he/she is absent, such sealing must be conducted to the presence of his/her family’s or organization’s representative and representative of the commune-level administration and the witness.
or return the documents and material evidence to their owner if they are not to be confiscated. The duration for keeping documents and material evidence may be extended in complicated cases requiring verification, but must not exceed 60 days after the date of keeping. Such extension shall be
decided by the competent person defined at Point a, Clause 2 of this Article. The return of documents and material evidence to their owners must be made in a record between the involved parties according to form No. 13/KTTT provided in this Circular. For documents used by the taxpayer every day, the tax agency may keep them for 3 working days at most. For archived documents, the tax agency may keep them for 10 working days at most. In case of returning documents within these time limits, the tax agency is not required to issue a decision on document processing. g/ The tax agency shall hand one copy of the decision on temporary keeping of documents and material evidence, seizure record, decision on handling of documents and material evidence, and record of return of documents and material evidence to their owner. h/ In case documents and material evidence are lost, exchanged or damaged or returned beyond the prescribed time limit, causing damage to their owners, the tax agency shall pay damages to the owners under law. 3. Search of places in which documents and material evidence pertaining to tax evasion and fraud acts are concealed: a/ Search of places in which documents and material evidence are concealed shall be conducted when there are grounds for the concealment of documents and material evidence pertaining to tax evasion and frauds. b/ The tax agency head may decide to search places in which documents and material evidence pertaining to tax evasion and frauds are concealed. If such places are places of residence, the search must be approved in writing by the chairperson of the district-level People’s Committee managing the to-be-searched places. A decision on search of places in which documents and material evidence are concealed shall be made according to form No. 14/KTTT provided in this Circular, and contains the place of search, members of the search team, time of search and validity of the decision. c/ It is disallowed to search places in which documents and material evidence pertaining to tax evasion and frauds are concealed at night, on holidays or lunar new year holidays when owners of the to-be-searched places are on family business, except they are caught red handed as violating law and such violation must be stated in the search record. d/ When searching places in which documents and material evidence are concealed, the owners of these places and witnesses must be present. When searching offices of agencies or organizations, representatives of these agencies or organizations must be present. When such owners and
representatives are absent while the search cannot be postponed, a representative of the local administration and two witnesses must be present. e/ Those present at places being searched may not leave such places and may neither exchange opinions with nor contact one another until the search is completed. f/ A written decision is required for all cases of search of places in which documents and material evidence pertaining to tax evasion and frauds are concealed and a record shall be made according to form No. 15/KTTT provided in this Circular. One copy of such decision and record shall be handed to the owner of the searched place. g/ A record of search of a place in which documents and material evidence pertaining to tax evasion and fraud acts are concealed contains: - Reason for the search, serial number of the search decision or name of the head of the tax agency approving the search. A written permission of the chairperson of the district-level People’s Committee managing the to-besearched place (if such place is a place of residence); - Time of starting and finishing the search; - Searching person; - Place of the search; - Owner or manager of the to-be-searched place; - Documents and material evidence detected through the search; - Handling of documents and material evidence according to the searching person’s competence or proposing a competent person to handle them. Chapter IX TAX-RELATED COMPLAINTS, DENUNCIATIONS AND LAWSUITS Article 58. Administrative decisions and acts subject to complaints or lawsuits 1. Taxpayers, individuals and organizations may lodge complaints about the following administrative decisions of tax agencies: a/ Tax assessment decisions; tax payment notices; b/ Tax exemption or reduction decisions; c/ Tax refund decisions; d/ Decisions on administrative sanctioning of violations of tax laws; e/ Decisions coercing enforcement of tax-related administrative decisions;
f/ Tax inspection conclusions; g/ Complaint settlement decisions; h/ Other administrative decisions provided by law. Tax agencies’ documents issued in the form of official letters or notices but containing details of tax agencies’ decisions and applicable once to one or some specific subjects regarding a specific matter in tax administration are also regarded as administrative decisions of tax agencies. 2. Taxpayers, individuals and organizations may lodge complaints about administrative acts of tax agencies, tax administration officers and persons assigned tax administration tasks when they have grounds to believe that such acts are illegal and infringe upon their rights and legitimate interests. Administrative acts may be actions or non-actions. 3. Tax agencies, tax administration officers and persons assigned to tax administration tasks shall examine and review their administrative decisions and acts. If seeing them illegal, they shall promptly amend and remedy them to avoid complaints and denunciations. Article 59. Competence of tax agencies at all levels to settle complaints and denunciations 1. Competence of tax agencies at all levels to settle complaints and denunciations is defined as follows: a/ Heads of district-level Tax Departments may settle complaints about administrative decisions and acts of their own and of responsible persons under their management. b/ Directors of provincial-level Tax Departments may: b.1/ Settle complaints about administrative decisions and acts of their own and of responsible persons under their management; b.2/ Settle complaints already settled by heads of district-level Tax Departments but dissatisfied by complainants. c/ The General Director of Taxation may: c.1/ Settle complaints about administrative decisions and acts of his/her own and of responsible persons under his/her management; b.2/ Settle complaints already settled for the first time by directors of provincial-level Tax Departments but dissatisfied by complainants. d/ The Minister of Finance may: d.1/ Settle complaints about administrative decisions and acts of his/her own and of responsible persons under his/her management;
d.2/ Settle complaints already settled for the first time by the General Director of Taxation but dissatisfied by complainants. 2. Competence of tax agencies at all levels to settle denunciations is defined as follows: a/ Tax agencies managing the denounced persons shall settle denunciations about law violations committed by such persons. b/ Heads of tax agencies may settle denunciations about their officers’ violations of regulations on tasks and duties of such officers. c/ Heads of immediate superior agencies of tax agencies may settle denunciations about violations of regulations on tasks and duties of the heads of such tax agencies. Article 60. Time limits and procedures for settling complaints and denunciations Time limits and procedures for lodging and settling complaints and denunciations comply with the law on complaints and denunciations. Article 61. Reception of complainants and denouncers 1. Heads of tax agencies shall personally receive, and organize the reception of, complainants, denouncers or petitioners; and assign officers with good moral qualities and good legal knowledge and sense of responsibility to receive complainants and denouncers. 2. Complainants and denouncers shall be received at places of citizen reception. Tax agencies shall arrange convenient places for citizen reception enabling complainants and denouncers to present their complaints, denunciations and petitions. Citizen reception timetables and rules shall be posted up at places of citizen reception. 3. Heads of tax agencies shall personally receive citizens as follows: a/ Heads of district-level Tax Departments receive citizens at least one day a week; b/ Directors of provincial-level Tax Departments receive citizens at least 2 days a month; c/ The General Director of Taxation receives citizens at least one day a month. 4. Heads of complaint and denunciation settlement divisions shall personally receive citizens as follows: a/ At least 3 days a week, for district-level Tax Departments;
b/ At least 2 days a week, for provincial-level Tax Departments; c/ At least 4 days a month, for the General Department of Taxation. Article 62. Initiation of lawsuits Initiation of lawsuits against administrative decisions and acts of tax agencies and officers complies with the law on procedures for settlement of administrative cases. Article 63. Handling of overpaid and deficit tax amounts after obtaining competent agencies’ decisions 1. The tax agency shall refund the improperly collected tax amount and fine and pay an interest on the overpaid amount to the taxpayer or third party within 15 days after issuing a complaint settlement decision or after receiving the competent agency’s decision. The interest shall be calculated based on the prime interest rate announced by the State Bank. Handling of decisions of competent agencies include decisions of competent state administrative management agencies and judgment or ruling of competent courts under law. 2. In case the payable tax amount stated in the complaint settlement decision is larger than the payable tax amount stated in the administrative decision about which the complaint is lodged, the taxpayer shall fully offset the deficient amount within 10 days after receiving the complaint settlement decision. Chapter X ORGANIZATION OF IMPLEMENTATION Article 64. Effect 1. This Circular takes effect 45 days from the date of its signing and replaces the Finance Ministry’s Circular No. 60/2007/TT-BTC of June 14, 2007. Single tax declaration dossiers are applicable to each time the tax payment obligation arises from July 1, 2011. Monthly tax declaration dossiers are applicable to tax declaration from the July 2011 tax period. Quarterly tax declaration dossiers are applicable to tax declaration from the tax period of the third quarter of 2011. Annual tax declaration dossiers are applicable to tax declaration from the 2011 tax period.
Annual tax finalization declaration dossiers are applicable to tax finalization declaration from the 2011 tax period. Tax finalization declaration in case of operation termination, contract termination, ownership transformation or reorganization of enterprises are applicable from the date such case arises counting from July 1, 2011. Provisions on tax payment, refund and clearing procedures are applicable from July 1, 2011.
individuals and taxpayers in implementing, this Circular. 2. Organizations, individuals and taxpayers regulated by this Circular shall fully comply with this Circular. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement. (All the forms provided in this Circular are not printed herein). For the Minister of Finance Deputy Minister DO HOANG ANH TUAN
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