Decision No. 78/2007/QD-BTC dated September 18, 2007 of the Ministry of Finance promulgating the Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism

DECISION

PROMULGATING THE REGULATION ON PROVISION OF GUIDANCE ON AND ANSWERS TO QUESTIONS ABOUT TAX POLICIES AND ADMINISTRATIVE REGULATIONS AND SETTLEMENT OF TAX-RELATED ADMINISTRATIVE PROCEDURES FOR TAXPAYERS UNDER THE “ONE-STOP-SHOP” MECHANISM

THE MINISTER OF FINANCE

Pursuant to the Tax Administration Law and its guiding documents;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Prime Minister’s Decision No. 93/2007/QD-TTg of June 22, 2007, promulgating the Regulation on application of one-stop-shop and inter-branch one-stop-shop mechanisms at local state administrative agencies;

Pursuant to the Prime Minister’s Directive No. 32/2006/CT-TTg of September 7, 2006, on a number of urgent measures to restore administrative discipline and order in settling affairs of people and enterprises;

At the proposal of the General Director of Taxation,

DECIDES:

Article 1.- To promulgate together with this Decision the Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism.

Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.” The directors of the Tax Policy Department, the Legal Department and the Office of the Ministry of Finance, the General Director of Taxation and the directors of provincial/municipal Tax Departments shall implement this Decision.

REGULATION

ON PROVISION OF GUIDANCE ON AND ANSWERS TO QUESTIONS ABOUT TAX POLICIES AND ADMINISTRATIVE REGULATIONS AND SETTLEMENT OF TAX-RELATED ADMINISTRATIVE PROCEDURES FOR TAXPAYERS UNDER THE “ONE-STOP-SHOP” MECHANISM
(Promulgated together with the Minister of Finance’s Decision No. 78/2007/QD-BTC of September 18, 2007)

Chapter I

GENERAL PROVISIONS

Article 1.- Purposes

The Regulation on provision of guidance on and answers to questions about tax policies and administrative regulations and settlement of tax-related administrative procedures for taxpayers under the “one-stop-shop” mechanism aims to facilitate the receipt of and response to inquires and the provision of answers to questions about tax policies and administrative regulations (below collectively referred to as inquiries), the receipt and handling of taxpayers’ requests for settlement of tax administrative procedures, and at the same time to ensure the supervision of tax officers in handling requests and carrying out tax administrative procedures for taxpayers.

Article 2.- Scope of application

1. Receipt of and response to taxpayers’ inquiries and provision of answers to taxpayers’ questions about tax policies and administrative regulations.

2. Receipt and handling of taxpayers’ requests for:

a/ Tax registration and grant of tax identification numbers.

b/ Registration for change of value-added tax calculation methods and other written registrations for tax declaration and payment under regulations.

c/ Extension of time limit for submission of tax declaration dossiers.

d/ Extension of time limit for tax payment.

e/ Tax exemption or reduction.

f/ Tax refund.

g/ Certification of tax obligation fulfillment.

h/ Submission of tax declaration dossiers.

i/ Submission of other documents to tax offices under regulations.

Article 3.- Tax administrative procedures falling beyond the scope of application of this Regulation

1. Settlement of taxpayers’ complaints and denunciations about tax law violations committed by other taxpayers, tax offices and officers, which is governed by the Regulation on reception of citizens, acceptance and settlement of complaints and denunciations of citizens by units within the finance service, promulgated together with the Finance Minister’s Decision No. 43/2007/QD-BTC of June 4, 2007.

2. Tax administrative procedures of taxpayers defined in Article 2 of this Regulation which are, however, settled jointly by tax offices and concerned state administrative agencies under the “inter-branch one-stop-shop” mechanism and for which the receipt of dossiers and reply of settlement results comply with legal documents on the “inter-branch one-stop-shop” mechanism.

3. Procedures for purchase of invoices, registration of invoices printed by taxpayers themselves, request for supply of tax forms to taxpayers, organizations authorized by tax offices to collect taxes and other entities, which are dealt with under regulations on management and use of invoices and other relevant regulations on management of forms printed by the Finance Ministry and the General Department of Taxation.

4. Tax administrative procedures of taxpayers falling within the functions and tasks of the sections managing the collection of registration fees and other budget revenues under district-level Tax Departments, which comply with separate regulations on settlement of tax administrative procedures in the management of collection of registration fees and other revenues by district-level Tax Departments;

5. Remittance of tax amounts into the state budget by taxpayers, which is regulated by the Finance Ministry’s circulars guiding state budget revenue collection.

6. Taxpayers’ requests for guidance on and answers to questions about tax policies, tax administration and settlement of tax administrative procedures related to export and import taxes.

Article 4.- Interpretation of terms

In this Regulation, the following terms are construed as follows:

1. Tax offices include the General Department of Taxation, provincial-level Tax Departments and district-level Tax Departments.

2. Public Information and Taxpayer Service Section means the Taxpayer Service Department of the General Department of Taxation, public information and taxpayer service sections of provincial-level Tax Departments, and public information and taxpayer service  teams of district-level Tax Departments.

3. Administrative and Clerical Work Section means the Office of the General Department of Taxation; administrative affairs - administration - finance - tax form divisions of provincial-level Tax Departments; and administrative affairs - personnel - administration - finance - tax form teams of district-level Tax Departments.

Article 5.- Competence to respond to inquiries and questions about tax policies and administration

1. Tax offices tasked to directly manage taxpayers or to receive and process tax dossiers of taxpayers under the provisions of the Tax Administration Law and its guiding documents (below collectively referred to as tax offices directly managing taxpayers) shall receive and respond to taxpayers’ inquiries or questions about tax policies and administration.

2. Tax offices at higher levels shall respond to taxpayers’ inquiries and questions about tax policies and administration which have previously been answered by tax offices directly managing such taxpayers, but the answers of these tax offices are not satisfactory to taxpayers.

3. When receiving taxpayers’ written inquiries or questions about tax policies and administration not enclosed with written answers of tax offices directly managing such taxpayers, tax offices at higher levels shall forward such inquiries or questions to tax offices directly managing taxpayers for response.

4. The General Department of Taxation shall:

a/ Study and propose the Ministry of Finance to answer inquires or questions about tax administration issues not yet specifically and clearly provided for in legal documents on taxation;

b/ Study and propose the Ministry of Finance to answer inquires or questions about tax policies not yet specifically and clearly provided for in legal documents on taxation, which fall within the Ministry of Finance’s scope of authority.

5. The Tax Policy Department under the Ministry of Finance shall study and propose the Ministry of Finance to answer inquiries or questions about tax policies not yet specifically and clearly provided for in legal documents on taxation which are issued by the Prime Minister or higher authorities.

Article 6.- Requirements for tax officers

1. To strictly comply with the provisions of this Regulation and the tax service’s professional processes of tax administration.

2. To strictly observe working regulations and internal rules of their offices.

3. To behave in a civilized, polite, diligent and respectful manner in receiving taxpayers.

4. Not to request taxpayers to produce papers and dossiers other than those required by regulations on tax administrative procedures.

5. Not to receive any sums of money other than those prescribed by regulations, or gifts or presents from taxpayers.

Article 7.- Requirements for taxpayers

1. To send their inquiries or questions about tax policies and administration to tax offices directly managing them for guidance and answer. If disagreeing with the guidance or answers of tax offices directly managing them, taxpayers may address their inquiries or questions about tax policies and administration to tax offices at higher levels, enclosed with written guidance or answers of tax offices directly managing them.

2. To contact only public information and taxpayer service sections of tax offices for answering of their questions or settlement of tax administrative procedures specified in Article 2 of this Regulation, when visiting tax offices.

3. To strictly comply with regulations on responsibility, powers and requirements for compilation of tax dossiers; modification and supplementation of tax dossiers and; supply of information relating to tax dossiers in accordance with law.

4. To oversee and supervise tax officers’ and tax offices’ strict implementation of the provisions of this Regulation.

5. To promptly report corrupt, negative, harassing or bribe-seeking acts of tax officers who receive and answer their tax inquiries or carry out tax administrative procedures for them, in person or via hotlines, suggestion boxes or email, to heads of tax offices at all levels.

6. To make suggestions to tax offices on organization of receipt and answering of tax inquiries and settlement of tax administrative affairs in a quick, convenient and efficient manner.

Article 8.- Places for receipt of taxpayers’ tax inquiries or requests for settlement of tax administrative procedures and giving of answers or settlement results

1. Tax offices shall arrange convenient and spacious places for receiving taxpayers who go to tax offices for answering of their inquiries or settlement of tax administrative procedures.

2. Tax offices shall publicly display regulations on tax administrative procedures at places for receipt of taxpayers’ tax inquiries or requests for settlement of tax administrative procedures and giving of answers or settlement results. Information on tax dossiers, time limits and places for dossier submission, time limit for settlement by tax offices, rights and responsibilities of taxpayers and tax offices, and charge and fee rates (if any), must be publicized.

3. Tax offices shall publicize places for receipt of taxpayers’ tax inquiries or requests for settlement of tax administrative procedures and giving of answers or settlement results, telephone numbers, email addresses of their Public Information and Taxpayer Service Sections on the mass media so that taxpayers and all the people can know and contact when necessary.

Chapter II

RECEIPT AND ANSWERING OF TAXPAYERS’ INQUIRIES AND SETTLEMENT OF TAX ADMINISTRATIVE PROCEDURES FOR TAXPAYERS AT PROVINCIAL-LEVEL AND DISTRICT-LEVEL TAX DEPARTMENTS UNDER THE “ONE-STOP-SHOP” MECHANISM

Article 9.- Receipt of taxpayers’ tax inquiries or questions and requests for settlement of tax administrative procedures

1. Receipt of taxpayers’ tax inquiries or questions about tax policies and administration:

a/ If taxpayers contact in person provincial-level or district-level Tax Departments, their public information and taxpayer service sections shall receive taxpayers’ tax inquiries or questions about tax policies and administration.

b/ If taxpayers contact via telephone provincial-level or district-level Tax Departments, their public information and taxpayer service sections shall receive taxpayers’ tax inquiries or questions about tax policies and administration via taxpayer service telephone lines of provincial-level or district-level Tax Departments.

c/ If taxpayers send by post their written tax inquiries or questions about tax policies and administration to provincial-level or district-level Tax Departments, their administrative affairs and clerical work sections shall receive them and perform the following jobs:

(i) Carrying out procedures for registering them as “incoming” documents in strict compliance with regulations.

(ii) Forwarding taxpayers’ tax inquiries or questions about tax policies and administration to the public information and taxpayer service sections for answering on the same working day or within the first working hour of the following working day.

(iii) Forwarding taxpayers’ written tax inquiries or questions about tax policies and administration to tax offices directly managing such taxpayers according to the provisions of Clauses 1 and 3, Article 5 of this Regulation, and notify such in writing to taxpayers within two working days from the date of receipt of taxpayers’ written inquiries or questions.

2. Receipt of taxpayers’ dossiers of tax administrative procedures:

a/ If taxpayers contact in person provincial-level or district-level Tax Departments, their public information and taxpayer service sections shall receive and perform the following jobs:

(i) Checking the completeness and validity of tax documents and dossiers in accordance with regulations.

(ii) Guiding and supplying set forms to taxpayers for supplementation and completion of tax dossiers.

(iii) Giving taxpayers appointment slips to get settlement results if taxpayers’ tax dossiers are complete and proper according to Points a, b, c, d, e, f and g, Clause 2 of this Regulation on tax dossiers.

(iv) Recording received tax dossiers in tax dossier registers and carrying out procedures for registering them as “incoming” documents in strict accordance with regulations.

(v) Counting the time for performing jobs specified in Items (i), (ii), (iii) and (iv), Point a, Clause 2 of this Article right from the time of receipt of taxpayers’ tax administrative procedure dossiers.

(vi) After receiving taxpayers’ tax dossiers, forwarding them to functional sections of tax offices for processing on the same working day or within the first working hour of the following working day.

b/ If taxpayers send by post their tax administrative procedure dossiers to provincial-level or district-level Tax Departments, their administrative affairs and clerical work sections shall receive the dossiers and perform the following jobs:

(i) Recording received tax dossiers in tax dossier registers and carrying out procedures for registering them as “incoming” documents in strict compliance with regulations.

(ii) After receiving taxpayers’ tax dossiers, forwarding them to functional sections of tax offices for processing on the same working day or within the first working hour of the next working day.

Article 10.- Answering of taxpayers’ inquiries and settlement of tax administrative procedures for taxpayers by provincial-level and district-level Tax Departments

1. Public information and taxpayer service sections shall guide and answer taxpayers’ inquiries or questions about tax policies and administration within the following time limits:

a/ Inquiries or questions addressed by taxpayers in person or via telephone to tax offices must be answered immediately after they are received.

b/ For taxpayers’ written inquires or questions about regulations on taxes which remain unspecific and unclear to taxpayers in different circumstances, the answering time limit is ten working days from the date of receipt of these inquiries or questions enclosed with information and documents relevant to issues which need to be guided or answered.

If taxpayers’ written inquiries or questions about tax policies and administration are unclear and lack information and documents relevant to issues which need to be guided or answered, public information and taxpayer service sections shall request in writing taxpayers to additionally supply information or documents within three working days after tax offices receive taxpayers’ written inquiries or questions.

c/ For taxpayers’ written inquiries or questions about tax policies and administration not yet specifically and clearly guided by legal documents on taxes, public information and taxpayer service sections shall report them in writing to higher-level tax offices for settlement, and at the same time notify such in writing to taxpayers within seven working days after receiving taxpayers’ written inquiries or questions.

2. Functional sections shall process taxpayers’ tax administrative procedures under the provisions of the Tax Administration Law and its guiding documents. For any matters arising in the course of processing which need to be solved by taxpayers, these functional sections shall:

a/ Notify in writing taxpayers thereof, instructing the latter to supplement and complete tax dossiers, which are incomplete and improper, within three working days after those tax dossiers are received by tax offices by post.

b/ Notify in writing taxpayers thereof, requesting the latter to explain, clarify, adjust or supplement figures in tax dossiers when these figures are detected erroneous, insufficient or unclear before the prescribed deadline for giving settlement results to taxpayers.

c/ Notify in writing taxpayers of the extension of the time limit for processing tax refund, exemption or reduction dossiers because these dossiers must be inspected before tax refund, exemption or reduction is given under the Tax Administration Law and its guiding documents.

3. Public information and taxpayer service sections shall contact and request other functional sections to send their officers to work personally with taxpayers at tax offices’ places for receipt of inquiries or requests and giving of answers or settlement results when taxpayers come to tax offices to give explanations at the request of these functional sections.

Article 11.- Giving of answers to taxpayers’ inquiries or settlement results of tax administrative procedures for taxpayers at provincial-level or district-level Tax Departments

1. Administrative affairs and clerical work sections shall register, append a seal as prescribed for outgoing documents, and send by post written answers to inquiries or written notices of tax administrative procedure settlement results to taxpayers.

2. Public information and taxpayer service sections shall give answers to inquiries or tax administrative procedure settlement results directly to taxpayers who come to tax offices for answers or results.

3. If tax dossiers are completely processed before the deadline for giving processing results to taxpayers, public information and taxpayer service sections shall, if requested by taxpayers, contact and notify taxpayers thereof.

Article 12.- Oversight and urging of the answering of inquiries or settlement of tax administrative procedures for taxpayers at provincial-level or district-level Tax Departments

Public information and taxpayer service sections shall oversee and urge other functional sections to settle taxpayer-related affairs under the provisions of this Regulation.

Chapter III

RECEIPT AND ANSWERING OF INQUIRIES OR QUESTIONS ABOUT TAX POLICIES AND ADMINISTRATION AT THE GENERAL DEPARTMENT OF TAXATION AND THE MINISTRY OF FINANCE UNDER THE “ONE-STOP-SHOP” MECHANISM

Article 13.- Receipt of taxpayers’ inquiries or questions about tax policies and administration at the General Department of Taxation

1. If taxpayers contact in person the General Department of Taxation, the Taxpayer Service Department shall receive taxpayers’ inquiries or questions about tax policies and administration, which fall within the General Department of Taxation’s scope of authority defined in Clause 4, Article 5 of this Regulation, and give taxpayers appointment slips to get settlement results, if taxpayers send written inquiries or questions and wish to come in person to tax offices to receive settlement results.

2. If taxpayers contact via telephone the General Department of Taxation, the Taxpayer Service Department shall receive taxpayers’ tax inquiries or questions about tax policies and administration via the taxpayer service telephone line(s) of the General Department of Taxation.

3. If taxpayers or provincial-level Tax Departments send by post written inquiries or questions about tax policies and administration to the General Department of Taxation, the Office of the General Department of Taxation shall receive them and perform the following jobs:

a/ Carrying out procedures for registering them as “incoming” documents in accordance with regulations.

b/ Forwarding taxpayers’ written inquiries or questions which have not yet been answered by tax offices directly managing taxpayers to provincial-level Tax Departments and at the same time notify such in writing to taxpayers within two working days after the General Department of Taxation receives those written inquiries or questions.

c/ Forwarding taxpayers’ written tax inquiries or questions to which answers given by tax offices directly managing taxpayers are not satisfactory to taxpayers, enclosed with provincial-level Tax Departments’ written requests for the General Department of Taxation’s guidance or answer to the functional sections of the General Department of Taxation for settlement on the same working day or within the first working hour of the following working day.

Article 14.- Answering of taxpayers’ inquiries or questions about tax policies and administration by the General Department of Taxation and the Ministry of Finance

1. The functional departments of the General Department of Taxation shall give guidance and answers to inquiries or questions about tax policies and administration to taxpayers and provincial-level Tax Departments according to their own tasks:

a/ For written inquiries or questions about tax regulations which remain unspecific and unclear to taxpayers in different circumstances, the answering time limit is fifteen working days after the General Department of Taxation receives these inquiries or questions enclosed with sufficient information and documents relevant to issues which need to be guided or answered.

If taxpayers’ or provincial-level Tax Departments’ written inquiries or questions about tax policies and administration are unclear and lack information or documents relevant to issues which need to be guided or answered, the functional departments may, within three working days after the General Department of Taxation receives written inquiries or questions, request in writing taxpayers or provincial-level Tax Departments to additionally supply information or documents.

b/ For written inquiries or questions about tax administration not yet specifically and clearly governed by legal documents on taxes, the time limit for studying, drafting and proposing written guidance or answers to the Minister of Finance for giving of guidance or answers to taxpayers or provincial-level Tax Departments is twenty days after the General Department of Taxation receives written inquires or questions.

c/ For written inquiries or questions about tax policies not yet specifically and clearly governed by legal documents on taxes, which fall within the Ministry of Finance’s scope of authority, the time limit for studying, drafting and proposing written guidance or answers to the Minister of Finance for giving of guidance or answers to taxpayers or provincial-level Tax Departments is twenty days after the General Department of Taxation receives written inquires or questions.

d/ For inquiries or questions about complicated issues which need a longer time for answering, such must be notified in writing to taxpayers or provincial-level Tax Departments before the expiration of the above time limit.

2. The Tax Policy Department of the Ministry of Finance shall study, draft and propose written guidance or answers to the Ministry of Finance for giving of guidance or answers to inquiries or questions about tax policies as defined in Clause 5, Article 5 of this Regulation to taxpayers or provincial-level Tax Departments within twenty days after it receives a written request of the General Department of Taxation and also send one copy to the latter for coordinated supervision and reporting. For inquiries or questions about complicated issues which need a longer time for answering, such must be notified in writing to taxpayers or provincial-level Tax Departments before the expiration of the above time limit.

Article 15.- Giving of answers to taxpayers’ inquiries or questions about tax policies and administration at the General Department of Taxation

1. The Office of the General Department of Taxation shall register, append a seal as prescribed for outgoing documents, and send by post written answers to inquiries or questions to taxpayers or provincial-level Tax Departments.

2. The Taxpayer Service Department shall give answers to inquiries or tax administrative procedure settlement results directly to taxpayers who come to the General Department of Taxation for answers or results.

Article 16.- Oversight and urging of the answering of inquiries or settlement of tax administrative procedures for taxpayers at the General Department of Taxation

The Taxpayer Service Department shall oversee and urge other divisions and units of the General Department of Taxation to settle taxpayer-related affairs in accordance with the provisions of this Regulation.

Chapter IV

INSPECTION AND REPORTING

Article 17.- Inspection of implementation of the Regulation

1. Public information and taxpayer service sections of tax offices at all levels shall organize the gathering of taxpayers’ feedbacks about the answering of their inquiries or settlement of tax administrative procedures for them at tax offices at all levels. They shall report on such feedbacks and propose measures to raise the quality of services for taxpayers and the operational effectiveness of tax offices to heads of tax offices.

2. Public information and taxpayer service sections and internal inspection sections of tax offices at all levels shall inspect and report to heads of tax offices on the implementation of this Regulation according to their functions and assigned tasks.

Article 18.- Summing up and reporting on tax administrative procedure settlement results

1. Functional sections of tax offices that receive requests for settlement of tax administrative procedures defined in Clauses 1, 2, 3 and 4, Article 3 of this Regulation and settle those procedures shall sum up monthly reports on tax administrative procedure settlement results within the scope of their assigned tasks, then send monthly reports thereon to public information and taxpayer service sections of tax offices of the same level and take responsibility before heads of tax offices for the accuracy and adequacy of reported figures.

2. Monthly, public information and taxpayer service sections of tax offices at all levels shall sum up and report on tax inquiry answering or tax administrative procedure settlement results to heads of their tax offices.

Chapter V

IMPLEMENTATION PROVISIONS

Article 19.- Commendation and discipline

1. Results of implementation of this Regulation constitute a basis for assessment of the task accomplishment by heads of tax offices and tax officers.

2. Heads of tax offices and tax officers who accomplish the tasks specified in this Regulation may be considered for commendation and reward on an annual basis according to the provisions of law on emulation and commendation.

3. Heads of tax offices and tax officers that commit acts of violation of this Regulation or obstruct the implementation of this Regulation shall be considered having failed to discharge their assigned tasks and shall, depending on the severity of their violations, be handled in accordance with law.

Article 20.- Organization of implementation

1. Depending on the actual conditions of tax offices, heads of tax offices may decide on addition of tax inquiries or tax administrative procedures defined in Clauses 1, 2, 3 and 4, Article 3 of this Regulation to its scope of application; and at the same time adjust the responsibilities of public information and taxpayer service sections, administrative affairs and clerical work sections and other functional sections of tax offices to suit this Regulation’s expanded scope of application.

2. The General Director of Taxation shall organize, direct, guide and inspect the implementation of this Regulation within the tax service and report the implementation of this Regulation to the Ministry of Finance on a quarterly basis.