Law on tax administration



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LAW ON TAX ADMINISTRATION

(No. 78/2006/QH11) 

Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the 10th session;

This Law provides for tax administration. 

Chapter I

GENERAL PROVISIONS

Article 1.- Governing scope

This Law provides for the administration of taxes and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.



Article 2.- Subjects of application

1. Taxpayers:

a/ Organizations, households and individuals that pay taxes according to the provisions of tax law;

b/ Organizations, households and individuals that pay other revenues of the state budget (hereinafter collectively referred to as taxes), the collection of which is managed by tax administration agencies according to law;

c/ Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers.

2. Tax administration agencies:

a/ Tax agencies include the General Department of Taxation, provincial Tax Departments and district Tax Departments;

b/ Customs offices include the General Department of Customs, Customs Departments and Customs Sub-Departments.

3. Tax administration officers include tax officers and customs officers.

4. Other state agencies, organizations and individuals involved in the enforcement of tax law.



Article 3.- Tax administration contents

1. Tax registration, tax declaration, tax payment and tax assessment.

2. Procedures for tax refund, exemption or reduction.

3. Remission of tax arrears or fines.

4. Management of information on taxpayers.

5. Tax examination, tax inspection.

6. Enforcement of tax administration decisions.

7. Handling of violations of tax law.

8. Settlement of tax-related complaints and denunciations.

Article 4.- Tax administration principles 

1. Taxes constitute a major revenue source of the state budget. It is an obligation and a right of all organizations and individuals to pay taxes in accordance with law. Agencies, organizations and individuals shall participate in tax administration.

2. Tax administration shall be conducted in compliance with this Law and other relevant provisions of law.

3. Tax administration must ensure publicity, transparency and equality; and guarantee lawful rights and interests of taxpayers.



Article 5.- Interpretation of terms

In this Law, the following terms and expressions are construed as follows:

1. Representative of a taxpayer means a representative at law or an authorized representative of a taxpayer that carries out some tax procedures on behalf of that taxpayer.

2. Office of a taxpayer means a place where the taxpayer conducts some or all of his/her/its business activities, including head office, branches, shops, workshops, warehouse and places where assets used for production or business are kept; or places of residence or places where the tax liability arises for taxpayers that conduct no business activities.

3. Tax identification number means a sequence of numerals, letters or other characters granted by the tax administration agency to a taxpayer for the purpose of tax administration.

4. Taxation period means a period of time provided by tax law for determination of a tax amount payable into the state budget.

5. Tax return means a document set by the Finance Ministry and used by taxpayers to declare information for the purpose of determining payable tax amounts. Customs declarations can be used as tax returns for imported goods and exported goods.

6. Tax dossier means a dossier for tax registration, tax declaration, tax refund, tax exemption or reduction, or remission of tax arrears or fines.

7. Declaration for tax finalization means the determination of the payable tax amount of a taxation year or a period from the beginning of a taxation year to the time of termination of an activity that gives rise to tax liability or a period from the commencement to the termination of an activity that gives rise to tax liability as provided for by law.

8. Fulfillment of the tax payment obligation means the full payment of payable tax amounts and fines for violations of tax law.

9. Enforcement of compliance with a tax-related administrative decision means the application of measures provided for in this Law and other relevant laws to coerce a taxpayer to fully pay tax and fine amounts into the state budget.

Article 6.- Rights of taxpayers    

1. To be given guidance on tax payment; to be supplied with information and documents for performance of tax obligations and exercise of tax-related rights.

2. To request tax administration agencies to explain the tax calculation or assessment; to request concerned agencies or organizations to verify quantity, quality and types of imported goods and exported goods.

3. To have their information kept confidential according to law.

4. To enjoy tax relief and tax refund according to tax law.

5. To enter into contracts with organizations providing services of carrying out tax procedures.

6. To receive written conclusions on tax examination or tax inspection of tax administration agencies; to request explanations of tax examination or tax inspection conclusions; to express their reservations in written records of tax examination or tax inspection.

7. To receive compensations for damage caused by tax administration agencies or tax administration officers according to law.

8. To request tax administration agencies to certify the fulfillment of their tax payment obligation.

9. To lodge complaints or initiate lawsuits about administrative decisions or acts related to their lawful rights and interests.

10. To denounce illegal acts committed by tax administration officers and other organizations or individuals.

Article 7.- Obligations of taxpayers 

1. To make tax registration and use tax identification numbers according to law.

2. To make accurate, truthful and complete tax declarations and submit tax dossiers on time; to take responsibility before law for the accuracy, truthfulness and completeness of their tax dossiers.

3. To pay tax amounts in full, on time and at specified places.

4. To observe regulations on accounting, statistics and management and use of invoices and vouchers according to the provisions of law.

5. To record in writing in an accurate, truthful and complete manner activities that give rise to tax liability, tax withholding and transactions subject to tax information declaration.

6. To make and hand over invoices and vouchers to buyers that state the true quantities, types and paid values of sold goods or provided services according to the provisions of law.

7. To supply in an accurate, adequate and timely manner information and documents related to the determination of tax liabilities, numbers and details of transactions on accounts opened at commercial banks or other credit institutions; to explain the tax calculation, declaration or payment at the request of tax administration agencies.

8. To comply with decisions, notices or requests of tax administration agencies and tax administration officers according to the provisions of law.

9. To fulfill tax obligations according to the provisions of law in case their representatives at law or authorized representatives carry out on their behalf tax procedures at variance with regulations.       



Article 8.- Responsibilities of tax administration agencies

1. To organize tax collection according to the provisions of law.

2. To disseminate, popularize and guide tax law; to publicize tax procedures.

3. To explain and supply information on the determination of tax liability to taxpayers; to publicly notify payable tax amounts of business households or individuals in their communes, wards or townships.

4. To keep confidential information of taxpayers according to this Law.

5. To effect tax exemption, tax reduction, remission of tax arrears or fines, and tax refund according to this Law and other provisions of tax law.

6. To certify, when so requested, the fulfillment of tax liability by taxpayers according to law.

7. To settle complaints and denunciations related to tax law enforcement according to their competence.

8. To hand over written conclusions and records of tax examination or inspection to examined or inspected subjects and explain them upon request.

9. To pay damages to taxpayers according to this Law.

10. To carry out verification to determine payable tax amounts of taxpayers upon request of competent state agencies.

Article 9.- Powers of tax administration agencies

1. To request taxpayers to supply information and documents related to the determination of tax liability or on numbers and details of transactions on accounts opened at commercial banks or other credit institutions, and explain the tax calculation, declaration and payment.

2. To request concerned organizations and individuals to supply information and documents relevant to the determination of tax liability and coordinate with tax administration agencies in enforcing tax law.

3. To conduct tax examination and tax inspection.

4. To assess tax liability.

5. To enforce compliance with tax-related administrative decisions.

6. To sanction violations of tax law according to their competence; to publicize on the mass media cases of violation of tax law.

7. To apply preventive measures and ensure the handling of violations of tax law in accordance with law.

8. To authorize other agencies, organizations or individuals to collect some taxes into the state budget according to the Government’s regulations.

Article 10.- Responsibilities of the Finance Ministry in tax administration

1. To perform the state administration of taxes according to law.

2. To direct the performance of tax administration according to law.

3. To direct the elaboration and implementation of state budget revenue estimates.

4. To examine and inspect the observance of tax law.

5. To handle violations and settle complaints and denunciations related to the enforcement of tax law according to their competence.



Article 11.- Responsibilities of People’s Councils and People’s Committees in tax administration

1. People’s Councils of all levels shall, within the ambit of their tasks and powers, decide on annual budget revenue collection tasks and oversee the enforcement of tax law.

2. Within the ambit of their tasks and powers, People’s Committees of all levels  shall:     

a/ Direct concerned agencies in their localities to coordinate with tax administration agencies in elaborating state budget revenue estimates and organizing the collection of state budget revenues in their localities;

b/ Supervise the observance of tax law.

c/ Handle violations and settle complaints and denunciations related to the enforcement of tax law according to their competence.



Article 12.- Tax consulting councils in communes, wards or townships

1. Tax consulting councils in communes, wards or townships are set up under decisions of presidents of People’s Committees of districts, provincial towns or provincially run cities at the proposal of directors of district Tax Departments that manage taxation in communes, wards or townships.

2. A tax consulting council in a commune, ward or township is composed of:

a/ Representatives of the People’s Committee, the Fatherland Front and police of the commune, ward or township;

b/ Representatives of business households and individuals;

c/ Representatives of the district Tax Department that manages taxation in the commune, ward or township.

A tax consulting councils in a commune, ward or township has the president or vice president of commune, ward or township People’s Committee as its chairperson.

3. Tax consulting councils in communes, wards or townships shall advice tax offices on tax amounts payable by business households and individuals in their localities, ensuring lawfulness, democracy, publicity, fairness and reasonableness. Advice shall be recorded in writing in minutes of the councils’ meetings.

4. The Finance Minister shall specify the operation of tax consulting councils in communes, wards or townships.

Article 13.- Responsibilities of other state agencies in tax administration 

1. Other state agencies shall communicate, disseminate and educate about tax law; coordinate with tax administration agencies in tax administration; and create favorable conditions for taxpayers to fulfill their tax liabilities.

2. Investigative bodies, People’s Procuracies and People’s Courts shall, within the ambit of their respective tasks and powers, institute legal proceedings against, investigate, prosecute and adjudicate in a timely and strict manner tax criminals according to law and notify the progress and results of the settlement of the cases to tax administration agencies.

Article 14.- Responsibilities of the Vietnam Fatherland Front, socio-political-professional organizations, social organizations and socio-professional organizations for participating in tax administration

1. The Vietnam Fatherland Front and its member organizations shall mobilize people and educate their members to strictly observe tax law; and condemn acts of violation of tax law.

2. Socio-political-professional organizations, social organizations and socio-professional organizations shall coordinate with tax administration agencies in propagating, disseminating and educating about tax law among their members.

3. The Vietnam Fatherland Front and its member organizations, socio-political-professional organizations, social organizations and socio-professional organizations shall coordinate with tax administration agencies in supplying information related to tax administration.



Article 15.- Responsibilities of information and press agencies in tax administration

1. To propagate and disseminate tax policies and law.

2. To praise organizations and individuals that properly observe tax law.

3. To report and condemn acts of violation of tax law.



Article 16.- Responsibilities of other organizations and individuals to participate in tax administration

1. To supply information for the determination of tax liability upon request of tax administration agencies.

2. To join in executing decisions on handling of violations of tax law.

3. To denounce acts of violation of tax law.

4. To request goods sellers or service providers to issue goods sale or service provision invoices and vouchers stating the true qualities, types and paid values of sold goods or provided services.

Article 17.- International cooperation in tax administration

According to their functions and the provisions of law and within the ambit of their vested powers, tax administration agencies shall:

1. Exercise rights, perform obligations and guarantee interests of the Socialist Republic of Vietnam under treaties to which the Socialist Republic of Vietnam is a contracting party;

2. Negotiate, conclude, and organize the implementation of, bilateral agreements with tax authorities of foreign countries;

3. Organize the exploitation and exchange of information and the professional cooperation with tax authorities of foreign countries and relevant international organizations.

Article 18.- Building of the tax administration force

1. The tax administration force shall be built into an uncorrupt and strong force; be equipped with and able to master modern techniques, and operate effectively and efficiently.

2. Criteria for tax administration officers:

a/ Being recruited, trained and employed according to the provisions of law on cadres and public employees;

b/ Having good political quality, performing their duties in compliance with law, being honest, upright and disciplined, working and serving in a civilized, courteous and diligent manner, and seriously complying with job assignment or transfer decisions;

c/ Being professionally qualified; and having profound and professional knowledge to properly perform tax administration tasks.

3. Tax administration officers are strictly prohibited from harassing or causing troubles to taxpayers; colluding with, taking bribes from or covering up tax evaders or fraudsters; illegally using or appropriating collected tax amounts.

Article 19.- Modernization of tax administration         

1. Tax administration shall be modernized in terms of management methods, administrative procedures, organizational apparatus, personnel, wide application of information technology and modern techniques on the basis of a database of truthful information on taxpayers in order to control all tax-liable objects and tax calculation bases; ensure prompt and accurate estimation of state budget revenues to be collected; promptly detect and solve problems and violations of tax law; and raise effectiveness and efficiency of tax administration.

2. The State ensures investment in, and encourage organizations and individuals to participate in the development of, advanced technologies and technical equipment to facilitate the application of modern tax administration methods; encourages organizations and individuals to take part in creating and conducting e-transactions and in tax e-administration; to promote the development of payment services via the system of commercial banks and other credit institutions in order to step by step limit cash payments of taxpayers. The Government shall promulgate policies on modernization of tax administration.

Article 20.- Organizations providing services of carrying out tax procedures

1. Organizations providing services of carrying out tax procedures are conditional service-providing enterprises which are established and operate under the Enterprise Law and carry out tax procedures under agreements with taxpayers.

2. Rights of organizations providing services of carrying out tax procedures:

a/ To carry out tax procedures under contracts with taxpayers;

b/ To exercise rights of taxpayers according to this Law and under contracts with taxpayers.

3. Obligations of organizations providing services of carrying out tax procedures:

a/ To notify tax administration agencies that directly manage taxpayers of tax procedure service contracts;

b/ To make tax declaration, payment and finalization, compile dossiers to request tax exemption, reduction or refund, stating specific tax amounts to be exempted, reduced or refunded according to this Law and other relevant provisions of law;

c/ To supply tax administration agencies with documents and vouchers proving the accuracy of taxpayers’ tax declaration, payment or finalization or requests for tax exemption, reduction or refund.  

d/ To take responsibility before law and taxpayers for performance of tax procedure service contracts;

e/ Not to collude with tax administration officers or taxpayers for the purpose of tax evasion or fraud.

4. Practicing conditions for an organization providing services of carrying out tax procedures:

a/ Having the business line of providing services of carrying out tax procedures indicated in its business registration certificate;    

b/ Having at least two employees possessing practice certificates for providing services of carrying out tax procedures.

To be granted practice certificates for providing services of carrying out tax procedures, applicants must possess college or higher degrees in economics, finance, accounting, audit or law and have worked for two years or more in any of these fields; have full civil act capacity, good ethics, honesty and a good sense of law observance.

The Finance Ministry shall specify the grant and revocation of practice certificates for providing services of carrying out tax procedures and manage the operation of organizations providing services of carrying out tax procedures.

5. Customs agents may exercise rights and obligations of organizations providing services of carrying out tax procedures when carrying out tax procedures for imported goods and exported goods.

Chapter II

TAX REGISTRATION

Article 21.- Tax registrants

1. Business organizations, households and individuals.

2. Individuals who have incomes liable to personal income tax.

3. Organizations and individuals responsible for withholding and paying taxes on taxpayers’ behalf.

4. Other organizations and individuals defined by tax law.

Article 22.- Time limit for tax registration

Tax registrants shall make tax registration within ten working days after:

1. They are granted business registration certificates or establishment and operation licenses or investment certificates;

2. They commence their business operation, for organizations not subject to business registration, or households and individuals subject to business registration but having not been granted business registration certificates;

3. The responsibility for withholding and paying taxes on taxpayers’ behalf arises;

4. The personal income tax liability arises;

5. A claim for tax refund is made.

Article 23.- Tax registration dossiers

1. For a business organization or individual, a tax registration dossier comprises:

a/ Tax registration form;

b/ Copy of the business registration certificate or establishment and operation license or investment certificate.

2. For an organization or individual not subject to business registration, a tax registration dossier comprises:

a/ Tax registration form;

b/ Copy of the establishment decision or investment decision, for organizations; or copy of the personal identity card or passport, for individuals.

Article 24.- Places for submission of tax registration dossiers

1. Business organizations and individuals shall make tax registration at tax agencies of localities where those organizations’ or individuals’ head offices are located.

2. Organizations and individuals responsible for withholding and paying taxes on taxpayers’ behalf shall make tax registration at tax agencies of localities where those organizations’ or individuals’ head offices are located.

3. Individuals shall make tax registration at tax agencies of localities where their taxable incomes are generated or where their permanent or temporary residence is registered.



Article 25.- Responsibilities of tax agencies and tax officers for receiving tax registration dossiers

1. If tax registration dossiers are submitted directly to tax agencies, tax officers shall receive and affix the seal of receipt of the dossiers, indicating the time of receipt and the number of documents included in the dossiers.

2. If tax registration dossiers are sent by mail, tax officers shall affix the seal showing the date of receipt of the dossiers and record the receipt of the dossiers in the incoming mail books of tax agencies.

3. If tax registration dossiers are electronically submitted, the receipt, examination and acceptance of tax registration dossiers shall be conducted by tax agencies through electronic data processing systems.

4. When necessary to supplement dossiers, tax agencies shall notify such to taxpayers on the date of dossier receipt, if dossiers are directly submitted, or within three working days, if dossiers are sent by mail or electronically.

Article 26.- Grant of tax registration certificates     

1. Tax agencies shall grant tax registration certificates to taxpayers within ten working days after receiving valid tax registration dossiers.

If tax registration certificates are lost or damaged, tax agencies shall re-grant them within five working days after receiving taxpayers’ requests for re-grant.

2. A tax registration certificate contains the following information:

a/ Taxpayer’s name;

b/ Tax identification number;

c/ Serial number and date (day, month, year) of the business registration certificate, the establishment and operation license or the investment certificate, for business organizations or individuals;

d/ Serial number and date (day, month, year) of the establishment decision, for non-business organizations, or of the personal identity card or passport, for non-business individuals;

e/ Name of the tax agency directly managing the taxpayer;

f/ Date of grant of the tax registration certificate.

3. The lending, erasure, destruction and forgery of tax registration certificates are strictly prohibited.

Article 27.- Changes in tax registration information  

1. When there is any change in the information in the submitted tax registration dossiers, taxpayers shall notify it to tax agencies within ten working days after that change is made.

2. The Government shall specify the tax registration in cases of change in information in tax registration dossiers.

Article 28.- Use of tax identification numbers

1. Taxpayers shall write their granted tax identification numbers on all invoices, vouchers and documents when conducting business transactions; when making tax declaration, tax payment, tax refund and other tax-related transactions; when opening their deposit accounts at commercial banks or other credit institutions.

2. Tax administration agencies and the State Treasury shall use tax identification numbers in the administration and collection of taxes into the state budget.

Commercial banks and other credit institutions shall write tax identification numbers in taxpayers’ dossiers of application for opening of accounts and on vouchers of transactions on these accounts.

3. The use by taxpayers of other taxpayers’ tax identification numbers is strictly prohibited.

Article 29.- Invalidation of tax identification numbers   

1. Tax identification numbers are invalidated in the following cases:

a/ Business organizations or individuals terminate their operation;

b/ Individuals are dead or missing, or lose their civil act capacity according to the provisions of law.

2. In case of invalidation of tax identification numbers, organizations, individuals, or taxpayers’ representatives at law shall notify such to tax agencies directly managing them for completion of procedures for invalidation of tax identification numbers and public announcement of such invalidation.

3. Tax agencies shall publicly announce the invalidation of tax identification numbers. Tax identification numbers may not be used in economic transactions from the date tax agencies publicly announce the invalidation thereof.





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