Decree No. 126/2020/ND-CP detailing the Law on Tax Administration

DECREE

Detailing a number of articles of the Law on Tax Administration^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government;

Pursuant to the June 13, 2019 Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing a number of articles of the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the Law on Tax Administration applicable to the administration of taxes and other state budget revenues, except the provisions on tax administration for enterprises engaged in related-party transactions, application of invoices and documents, sanctioning of administrative violations in the field of tax and invoice, and sanctioning of administrative violations in the field of customs.

Article 2. Subjects of application

This Decree applies to taxpayers; tax administration offices; tax administration officers; state agencies, and other related organizations and individuals as defined in Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. Other force majeure events referred to at Point b, Clause 27, Article 3 of the Law on Tax Administration include wars, riots or strikes causing material damage to taxpayers and forcing them to suspend or stop production and business activities, or risks not caused by taxpayers or not falling under their responsibility, which render taxpayers financially unable to make payments to the state budget.

2. The terms referred to in this Decree have the same meanings as defined in the Law on Tax Administration.

Article 4. Tax administration for taxpayers during the period of suspension of operation or business activities

A taxpayer shall make a notice of suspension of operation or business activities under Article 37 of the Law on Tax Administration and the following provisions:

1. Bases for determining the period of suspension of operation or business activities of taxpayers:

a/ For a taxpayer making tax registration simultaneously with enterprise registration, cooperative registration or business registration under Clause 1, Article 37 of the Law on Tax Administration, the period of suspension of operation or business activities is the period of suspension of business activities of the enterprise or cooperative as recorded by the business registration agency or cooperative registration agency in the national information system on enterprise registration or cooperative registration. The business registration agency or cooperative registration agency shall electronically send information on the suspension to the tax office via the information exchange system on business registration and tax registration right on the date it records such information in the national information system on enterprise registration or cooperative registration or on the subsequent working day at the latest.

b/ If the suspension of the taxpayer’s operation or business activities is approved, notified or requested by a competent state agency under Clause 1, Article 37 of the Law on Tax Administration, the period of suspension is the period recorded in the document issued by the competent state agency. Within 3 working days after issuing such document, the competent state agency shall send it to the taxpayer-managing tax office.

c/ For a taxpayer being an organization, a business household or a business individual not subject to business registration specified in Clause 2, Article 37 of the Law on Tax Administration, it/he/she shall send a notice of suspension of operation or business activities to its/his/her managing tax office at least 1 working day before the date of suspension. The tax office shall send to the taxpayer a document certifying the taxpayer’s registered period of suspension within 2 working days after receiving the taxpayer’s notice. A taxpayer may suspend operation or business activities for no more than 1 year per registration of suspension. For a taxpayer being an organization, the total period of suspension of operation or business activities must not exceed 2 years for 2 consecutive registrations.

2. During the period of suspension of operation or business activities:

a/ The taxpayer is not required to submit a tax declaration dossier; in case the taxpayer suspends operation or business activities for less than a full month, quarter or calendar year or fiscal year, it/he/she shall still submit a monthly or quarterly tax declaration dossier and an annual tax finalization dossier.

b/ For a business household or business individual paying taxes by the tax presumption method, its/his/her presumptive tax amount shall be re-assessed by the tax office under the Minister of Finance’s regulations.

c/ The taxpayer may not use invoices and is not required to submit a report on the use of invoices. In case the taxpayer is permitted by the tax office to use invoices under regulations on invoices, it/he/she shall submit a tax declaration dossier and a report on the use of invoices under regulations.

d/ The taxpayer shall comply with decisions and notices of the tax administration office urging the payment of tax arrears, enforcement of tax administration-related administrative decisions, inspection or examination of observance of the tax laws, and handling of tax administration-related administrative violations in accordance with the Law on Tax Administration.

3. A taxpayer that resumes operation or business activities within the registered time limit is not required to send a notice thereof to the agency with which it/he/she has registered the suspension of operation or business activities under regulations.

In case the taxpayer resumes operation or business activities earlier than the registered time limit, it/he/she shall send a notice thereof to the agency with which it/he/she has registered the suspension of operation or business activities and fully implement the regulations on taxes and submission of tax declaration dossiers and reports on the use of invoices.

For a taxpayer falling into the case specified at Point c, Clause 1 of this Article, at least 1 working day before resuming operation or business activities earlier than the registered time limit, it/he/she shall send a notice thereof to its/his/her managing tax office.

4. A taxpayer making tax registration directly with the tax office may not register for suspension of operation or business activities when the tax office has issued a notice of the taxpayer’s failure to operate at the registered address.

Article 5. Management of collection of other state budget revenues

1. The management of collection of other state budget revenues specified in Clauses 2 and 3, Article 3 and Clause 4, Article 151 of the Law on Tax Administration must adhere to the following principles:

a/ In case the legal documents regulating a revenue provide its collection management, such documents shall apply, except such management is prescribed in the Law on Tax Administration and this Decree.

b/ In case the legal documents regulating a revenue have no provisions on its collection management, Clause 2 of this Article shall apply.

2. Contents of management of collection of other state budget revenues:

a/ Persons obliged to pay other state budget revenues shall pay such revenues into the state budget within the time limits stated in the documents issued by competent state agencies assigned to manage the collection of other state budget revenues. In case of failing to fully pay such revenues into the state budget or paying them behind the time limits stated in the documents issued by competent state agencies, they shall pay late-payment interests and abide by enforcement decisions under regulations.

b/ Competent state agencies assigned to manage other state budget revenues shall receive dossiers, fully and accurately determine amounts payable into the state budget by persons obliged to pay other state budget revenues, and issue and send documents to such persons (clearly stating contents of revenues, payable amounts, and time limit for payment) and concurrently send them to tax administration offices of localities where other state budget revenues are generated for the latter to urge and enforce tax collection under regulations.

c/ Payment, payment in installments, and extension of time limits for payment of revenues into the state budget

Persons obliged to pay other state budget revenues shall pay such revenues into the state budget no later than the last day of the time limit for submission of declaration dossiers or of the time limit stated in the competent agency’s notice, except specific cases mentioned in this Decree. In case of additional declaration, the time limit for payment of revenues into the state budget is that for submission of declaration dossiers after detecting errors.

Places and modes of payment of revenues must comply with Article 56 of the Law on Tax Administration.

The date of payment of revenues into the state budget must comply with Article 58 of the Law on Tax Administration. The payment of a revenue in installments into the state budget shall be considered by the head of the competent agency directly managing such revenue under Clause 5, Article 124 of the Law on Tax Administration.

The extension of the time limit for payment of revenues into the state budget must comply with Article 62 of the Law on Tax Administration. If being granted an extension, payers will neither be fined nor be required to pay late-payment interests on the arrears during the extension period. For revenues the collection of which is managed by tax administration offices, the heads of such tax administration offices shall base themselves on dossiers of request for extension of payment time limits to decide on the amounts eligible for extension and the extension period. For revenues the collection of which is not managed by tax administration offices, heads of competent agencies directly managing such revenues shall base themselves on dossiers of request for extension of payment time limits to decide on the amounts eligible for extension and the extension period and notify such to the tax offices of the localities where such revenues are paid into the state budget. Dossiers of request for extension of payment time limits must comply with Article 64 of the Law on Tax Administration. Tax administration offices and agencies competent to grant extension of payment time limits shall receive and process dossiers of request for extension under Article 65 of the Law on Tax Administration.

d/ The late payment of revenues into the state budget shall be dealt with in accordance with Article 59 of the Law on Tax Administration.

dd/ Amounts overpaid into the state budget shall be handled in accordance with Articles 60, 70, 71, 72 and 76 of the Law on Tax Administration.

e/ The exemption from or reduction of revenues payable into the state budget must comply with the legal documents regulating such revenues. In case a legal document regulating a revenue provides the exemption from or reduction of the amount payable into the state budget but does not specify dossiers and procedures for exemption or reduction, such dossiers and procedures must comply with Articles 80, 81 and 82 of the Law on Tax Administration.

g/ Freezing of amounts payable into the state budget

Persons obliged to pay other state budget revenues may have such revenues frozen if they fall into the cases specified in Article 83 of the Law on Tax Administration, unless otherwise prescribed by the legal documents regulating corresponding revenues.

Procedures, dossiers and periods for freezing of arrears must comply with Article 23 of this Decree. Heads of tax administration offices or competent agencies directly managing taxpayers shall decide on the freezing of arrears.

Tax administration offices and agencies competent to freeze arrears shall continue to monitor the frozen arrears and coordinate with related agencies in collecting the arrears when the persons obliged to pay revenues become able to pay them or may write off the arrears under Point h of this Clause.

h/ Write-off of amounts payable into the state budget

Persons obliged to pay other state budget revenues may have such revenues written-off if they fall into the cases specified in Article 85 of the Law on Tax Administration, except revenues from land use levy, land rental, water surface rental and deposits for paddy land protection and development.

Dossiers of request for write-off of arrears, the competence to write off arrears, and responsibility to process dossiers of request must comply with Articles 86, 87 and 88 of the Law on Tax Administration.

i/ Electronic documents evidencing the collection and payment of revenues into the state budget must comply with Article 94 of the Law on Tax Administration.

k/ Examination and inspection

For revenues the collection of which is managed by tax administration offices, their examination and inspection shall be conducted in accordance with the Law on Tax Administration and the inspection law.

For revenues the collection of which is not managed by tax administration offices, their examination and inspection shall be conducted in accordance with the inspection law and the laws regulating such revenues.

l/ Enforcement of administrative decisions in the management of other state budget revenues

Persons obliged to pay other state budget revenues the collection of which is managed or notified by tax administration offices shall be forced to pay such revenues if they fall into the cases specified in Article 124 of the Law on Tax Administration.

The application of enforcement measures must comply with Articles 125 thru 135 of the Law on Tax Administration.

m/ Sanctioning of administrative violations in the management of other state budget revenues

For revenues the collection of which is managed by tax administration offices, the sanctioning of administrative violations must comply with the Law on Tax Administration and the law on handling of administrative violations.

For revenues the collection of which is not managed by tax administration offices, the sanctioning of administrative violations must comply with the law on handling of administrative violations and the laws regulating such revenues.

n/ Lodging of complaints and denunciations, initiation of lawsuits

The lodging of complaints and denunciations and the initiation of lawsuits concerning other state budget revenues must comply with Articles 147, 148 and 149 of the Law on Tax Administration and relevant laws.

The payment of other state budget revenues pending settlement of complaints or denunciations or initiation of lawsuits must comply with Article 61 of the Law on Tax Administration.

Article 6. Tax registration

Taxpayers shall carry out tax registration procedures in accordance with Articles 30 thru 36 and 38 thru 41 of the Law on Tax Administration and the following provisions:

1. Structure of tax identification numbers

a/ Ten-digit tax identification numbers shall be granted to enterprises, organizations having legal person status, or organizations having no legal person status but having a tax liability; representatives of households or business households and other individuals.

b/ Thirteen-digit tax identification numbers together with other characters shall be granted to dependent units and other entities.

2. Taxpayers shall register changes in their tax registration information under Clauses 2 and 3, Article 36 of the Law on Tax Administration with their managing tax offices. For individual taxpayers who have a change in their people’s identity cards, citizen identity cards or passports, the time limit for acknowledging the change is 20 days (or 30 days, for mountainous, border and island districts) from the date written in such cards or passports.

3. Before relocating their head offices to other provincial-level localities under Article 36 of the Law on Tax Administration, taxpayers shall carry out tax-related procedures with their managing tax administration offices, specifically as follows:

a/ Fully submitting tax declaration dossiers and reports on the use of invoices under regulations.

b/ Fully paying tax amounts and other state budget revenues under regulations.

c/ Requesting refund of overpaid tax amounts or other state budget revenues (except the case specified at Point d of this Clause).

d/ Being entitled to clear the value-added tax amounts not yet fully credited against the value-added tax amounts arising at the tax offices of the localities to which they are relocated; and the personal income tax amounts, enterprise income tax amounts and after-tax profits left after setting up funds before the prescribed deadline for submission of tax finalization declaration dossiers against the payable tax amounts stated in such dossiers.

4. If wishing to have their tax identification numbers restored under Point b or c, Clause 2, Article 40 of the Law on Tax Administration, taxpayers shall fully submit tax declaration dossiers and reports on the use of invoices; fully pay tax amounts and other state budget revenues to their managing tax offices before the restoration is effected (unless competent state agencies accept payment of tax arrears in installments as committed by taxpayers or the tax arrears are eligible for extension of payment time limits or not subject to late-payment interests under the Law on Tax Administration).

Chapter II

TAX DECLARATION, TAX CALCULATION

Article 7. Tax declaration dossiers

1. A tax declaration dossier comprises a completed tax declaration form and related documents for determining the taxpayer’s tax liability to the state budget, which are prepared by the taxpayer and sent to the tax administration office in electronic or paper form. A taxpayer shall fill in the tax declaration form and make a list and an appendix (if any) according to the forms issued by the Minister of Finance and take responsibility before law for the accuracy, truthfulness and completeness of the contents in such form, list and appendix; and fully submit the documents required for a tax declaration dossier to the tax administration office. For a number of papers in a tax declaration dossier with their forms not issued by the Ministry of Finance but provided in relevant laws, they shall be made according to relevant laws.

a/ The taxpayer shall use the tax declaration dossier and additional tax declaration dossier to calculate the payable tax amount, additional tax amount, and late-payment interest (if any) and pay them into the state budget under regulations (except the cases specified in Article 13 of this Decree). The tax administration office shall assess tax under Articles 50 and 52 of the Law on Tax Administration if detecting that the taxpayer incompletely or inaccurately declare tax bases or payable tax amounts in the tax declaration dossier.

b/ Based on the taxpayer’s tax declaration dossier, information of competent state agencies and tax administration information, the tax administration office shall calculate the payable tax amount and notify it to the taxpayer under Article 13 of this Decree.

c/ For business households or business individuals paying taxes by the tax presumption method, the tax office shall, based on their tax declaration dossiers and tax administration information, determine their presumptive tax amounts under Article 51 of the Law on Tax Administration and the Minister of Finance’s regulations.

2. A tax declaration dossier shall be made appropriately for each kind of tax and taxpayer and suitable to the tax calculation method and tax period (month, quarter, year, or upon arising of a tax liability or making of tax finalization). In case a taxpayer conducts different business activities liable to the same kind of tax, it/he/she may declare tax in the same tax declaration dossier, except the following cases:

a/ If the taxpayer conducts different business activities including traditional lottery or computing lottery, it/he/she shall make declaration separate dossiers for value-added tax, excise tax and after-tax profits for traditional or computing lottery activities.

b/ If the taxpayer conducts different business activities including gold, silver or gem trading and fashioning, it/he/she shall make a separate value-added tax declaration dossier for gold, silver or gem trading and fashioning activities.

c/ If the taxpayer collects a tax amount as assigned by a competent state agency, it/he/she shall make a separate value-added tax declaration dossier for tax collection activities.

d/ If an operating taxpayer has investment projects eligible for value-added tax refund, it/he/she shall make a separate value-added tax declaration dossier for each project and, at the same time, clear the value-added tax amount for the goods and services purchased and used for each project against the payable value-added tax amount (if any) for the operation or business activities it/he/she is currently conducting in the same tax period.

dd/ If a taxpayer is assigned to manage business cooperation contracts with organizations without establishing a separate legal person, it/he/she shall make a separate tax declaration for such contracts as agreed upon in the contracts.

3. Taxpayers are not required to submit tax declaration dossiers in the following cases:

a/ They conduct only operation or business activities not liable to tax under tax laws applicable to each kind of tax.

b/ For individual taxpayers, their incomes are eligible for tax exemption under the law on personal income tax and Point b, Clause 2, Article 79 of the Law on Tax Administration, except those who are given real estate as inheritances or gifts, or transfer their real estate.

c/ For export processing enterprises conducting only export activities, they are not required to submit value-added tax declaration dossiers.

d/ They suspend operation or business activities under Article 4 of this Decree.

dd/ They have submitted dossiers for invalidation of their tax identification numbers, except in the cases of termination of operation, termination of contracts, or reorganization of enterprises under Clause 4, Article 44 of the Law on Tax Administration.

4. For tax declaration dossiers containing errors, taxpayers may submit additional tax declaration dossiers under Article 47 of the Law on Tax Administration, which shall be made according to the form issued by the Minister of Finance. A taxpayer shall make additional declaration as follows:

a/ If the additional declaration does not alter the taxpayer’s tax liability, the taxpayer shall submit only a written explanation of the additional declaration and relevant documents without having to submit an additional declaration form.

In case the taxpayer has not yet submitted the annual tax finalization declaration dossier, it/he/she shall make additional declaration for the monthly or quarterly tax declaration dossier containing errors and, at the same time, add the additional declaration data to the annual tax finalization declaration dossier.

In case the taxpayer has submitted the annual tax finalization declaration dossier, it/he/she shall only make additional declaration for such dossier; particularly for payers of incomes from salaries or wages, if making additional declaration for personal income tax finalization declarations, they shall make additional declarations for monthly or quarterly declaration forms containing errors.

b/ If the additional declaration results in an increase in the payable tax amount or a decrease in the tax amount already refunded from the state budget, the taxpayer shall fully pay the payable tax amount increased or over-refunded tax amount and late-payment interest (if any) into the state budget.

If the additional declaration only results in an increase or a decrease in the value-added tax amount still eligible for credit and being carried forward to the subsequent tax period, the taxpayer shall make declaration for the current tax period. The taxpayer may only additionally declare an increase in the value-added tax amount requested for refund before submitting a tax declaration dossier for the subsequent tax period and a dossier of request for tax refund.

5. Organizations and individuals that declare and pay taxes on behalf of taxpayers shall fully implement this Decree’s provisions on tax declaration and payment applicable to taxpayers, specifically as follows:

a/ Organizations and individuals shall declare and pay taxes on behalf of taxpayers in accordance with the tax laws;

b/ Credit institutions or third parties authorized by credit institutions to commercially operate collaterals shall declare value-added tax, enterprise income tax and personal income tax for the commercial operation of collaterals pending their disposal on behalf of taxpayers owning such collaterals.

c/ In case organizations enter into business cooperation with individuals, such individuals shall not directly make tax declaration. The organizations shall declare value-added tax for the whole turnover from their business cooperation activities in accordance with the laws on taxes and tax administration, regardless of the form of dividing business cooperation results, and concurrently declare and pay personal income tax for the individuals. In case organizations enter into business cooperation with business households or business individuals under Clause 5, Article 51 of the Law on Tax Administration whose business lines are the same as those of the organizations, both shall make tax declaration corresponding to the actual results of business cooperation under regulations.

d/ Organizations shall declare and pay taxes for individuals receiving securities as dividends; existing individual shareholders receiving securities as bonuses; individuals having their capital contributions increased from profits from capital increase; and individuals contributing real estate, capital contributions or securities as capital. On-behalf tax declaration and payment shall be made at the time when individuals transfer securities of the same kind, transfer or withdraw capital, specifically as follows:

d.1/ For individuals receiving securities as dividends and existing individual shareholders receiving securities as bonuses, organizations shall declare and pay taxes on their incomes from capital investment when they transfer securities of the same kind as follows:

For securities listed in the trading systems of the Stock Exchanges, securities companies or commercial banks where individuals open securities custody accounts, or fund management companies to which individuals entrust their investment portfolios shall make tax declaration and payment for these individuals.

For securities not yet listed in the trading systems of the Stock Exchanges, organizations making on-behalf tax declaration and payment are specified as follows: For securities of public companies having registered their securities at the Vietnam Securities Depository, securities companies or commercial banks where individuals open securities custody accounts shall make tax declaration and payment for these individuals; for securities of joint stock companies which are not public companies but for which securities issuers have authorized securities companies to manage the lists of shareholders, the authorized securities companies shall make on-behalf tax declaration and payment; for securities other than those mentioned in this paragraph, securities issuers shall make on-behalf tax declaration and payment.

d.2/ For individuals having their capital contributions increased from profits earned from capital increase, the organizations receiving their capital contributions shall declare and pay taxes on their behalf on their incomes from capital investment when they transfer or withdraw capital.

d.3/ For individuals contributing real estate, capital contributions or securities as capital, the organizations receiving their capital contributions shall declare and pay taxes on their behalf on their incomes from real estate transfer, incomes from capital transfer, or their incomes from securities transfer.

d.4/ In case the organizations liable to make on-behalf tax declaration and payment specified at Point d.1, d.2 or d.3 of this Clause are dissolved or go bankrupt before making tax declaration and payment on behalf of individuals, the individuals themselves shall declare and pay taxes under regulations.

dd/ When paying bonuses or supports for achieving a target turnover, sales promotions, commercial discounts, or other supports, in cash or in kind, to business households or business individuals paying taxes by the tax presumption method, organizations shall declare and pay taxes thereon for these individuals under regulations.

e/ In case organizations hire assets of individuals under the asset lease contracts which state that they shall pay taxes on behalf of individuals, they shall declare and pay taxes on behalf of individuals under regulations.

g/ Real estate purchasers shall pay taxes on behalf of sellers (unless the latter are entitled to tax exemption, not required to pay taxes or not yet required to pay taxes) if it is so agreed in their real estate transfer contracts; or related third parties allowed to sell assets of individuals under law shall declare and pay taxes for these individuals under regulations.

h/ In case of capital transfer without documents proving capital-transferring individuals’ fulfillment of tax liabilities, issuing organizations which carry out procedures for changing lists of capital contributors or lists of shareholders shall declare and pay taxes on behalf of these individuals under regulations.

i/ Organizations assigned to collect charges and fees under the law on charges and fees shall declare the collected charge and fee amounts to their managing tax offices (except customs charges; and fees for goods, luggage and vehicles in transit).

6. Relocating taxpayers shall submit tax declaration dossiers to the tax offices of the localities from which they are relocated in case they have not yet completed the head office address change procedures with business registration agencies, cooperative registration agencies or tax offices of the localities to which they are relocated and the deadline for dossier submission is due.

7. The list of tax declaration dossiers applicable to each kind of tax and each business activity is provided in Appendix I to this Decree.

Article 8. Taxes subject to monthly, quarterly or annual declaration or subject to declaration upon arising of a tax liabilty, and tax finalization declaration

1. Taxes and other state budget revenues the collection of which is managed by tax administration offices and which are subject to monthly declaration include:

a/ Value-added tax and personal income tax. Taxpayers that satisfy the criteria specified in Article 9 of this Decree may make quarterly declaration.

b/ Excise tax.

c/ Environmental protection tax.

d/ Royalty, except the case specified at Point e of this Clause.

dd/ Charges and fees belonging to the state budget (except those collected by overseas representative missions of the Socialist Republic of Vietnam under Article 12 of this Decree; customs charges; and fees for goods, luggage and vehicles in transit).

e/ For natural gas exploitation and sale activities: royalty; enterprise income tax; and special tax applicable to the Russian-Vietnamese joint venture “Vietsovpetro” in Block 09.1 under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation concluded on December 27, 2010, on further cooperation in the field of geological survey and oil and gas exploitation at the continental shelf of the Socialist Republic of Vietnam within the framework of the Russian-Vietnamese “Vietsovpetro” joint venture (below referred to as Vietsovpetro joint venture in Block 09.1); and interests on gas divided to the host country.

2. Taxes and other state budget revenues subject to quarterly declaration include:

a/ Enterprise income tax, for foreign airlines and foreign reinsurers.

b/ Value-added tax, enterprise income tax and personal incomes tax, for credit institutions or third parties authorized by credit institutions to commercially operate collaterals pending the disposal of collaterals and declare taxes on behalf of taxpayers owning collaterals.

c/ Personal income tax, for income payers subject to tax withholding under the law on personal income tax that are subject to quarterly value-added tax declaration and choose to make quarterly personal income tax declaration; and individuals earning incomes from salaries or wages who directly make tax declaration with tax offices and choose to make quarterly personal income tax declaration.

d/ Taxes and other state budget revenues which are declared and paid on behalf of individual payees while their payers are subject to quarterly value-added tax declaration and choose to make quarterly tax declaration for these individuals, except the case specified at Point g, Clause 4 of this Article.

dd/ Surcharges from an increase in crude oil prices (except petroleum activities of Vietsovpetro joint venture in Block 09.1).

3. Taxes and other state budget revenues subject to annual declaration include:

a/ License fee.

b/ Personal income tax, for individuals acting as lottery agents, insurance agents or multilevel marketing distributors who have their tax amounts not large enough to be withheld during the year but, at the end of the year, are liable to pay tax.

c/ Taxes and revenues of business households or business individuals that pay taxes by the tax presumption method, or of individuals who lease assets and choose to make annual tax declaration.

d/ Non-agricultural land use tax.

Taxpayers that have land use rights over different land parcels in the same district or in different districts in the same provincial-level locality shall make annual tax declaration for each land parcel and make general tax declaration for residential land. They are not required to make general tax declaration in the following cases:

d.1/ They have land use rights over one or more land parcel(s) in the same district but the total area of tax-liable land does not exceed the residential land area limit set for the locality where they have land use rights.

d.2/ They have land use rights over different residential land parcels in different districts but none of these parcels is larger than the set residential land area limit and the total area of tax-liable land parcels does not exceed the residential land area limit set for the locality where they have land use rights.

dd/ Agricultural land use tax.

e/ Land rental and water surface rental subject to annual payment.

4. Taxes and other state budget revenues subject to declaration upon arising of a tax liability, include:

a/ Value-added tax, for the taxpayers specified in Clause 3, Article 7 of this Decree or taxpayers making declaration of value-added tax directly on the added value under the law on value-added tax but having to pay value-added tax on real estate transfer activities.

b/ Excise tax, for taxpayers that are engaged in export business, have not yet paid excise tax at the production stage and sell goods domestically instead of export. Excise tax, for business establishments that purchase home-made cars, aircraft or yachts not liable to excise tax but later use them for purposes liable to excise tax.

c/ Taxes on exports and imports, including export duty, import duty, safeguarding duty, anti-dumping duty, countervailing duty, excise tax, environmental protection tax, and value-added tax. For exports and imports not subject to declaration upon arising of a tax liability, the Ministry of Finance’s guidance shall apply.

d/ Royalty, for organizations assigned to sell seized or confiscated natural resources; or extracting natural resources on an irregular basis under licenses granted by competent state agencies or not subject to licensing under law.

dd/ Value-added tax and enterprise income tax generated on an irregular basis, for taxpayers applying the method of calculating tax directly on the added value under the law on value-added tax and on turnover under the law on enterprise income tax, except for taxpayers that have tax amounts generated many times in the month and make monthly tax declaration.

e/ Enterprise income tax, for real estate transfer activities of taxpayers applying the method of calculating tax on turnover under the law on enterprise income tax.

g/ Personal income tax declared by individuals or declared and paid on their behalf by income payers, for incomes from real estate transfer; incomes from capital transfer; incomes from capital investment; incomes from copyright, commercial franchise or winning prizes from overseas; and incomes from inheritances and gifts.

h/ Taxes and revenues of individuals from asset lease, or of business households or business individuals conducting irregular business activities without fixed business locations.

i/ Registration fee (including cases eligible for registration fee exemption under the regulations on registration fee).

k/ Environmental protection tax for irregular mineral extraction activities licensed by competent state agencies or not subject to licensing under law.

l/ Land use rights.

m/ Land rental and water surface rental subject to lump-sum payment for the entire lease period.

n/ Value-added tax and enterprise income tax, for foreign organizations and individuals doing business in Vietnam or earning incomes in Vietnam (below collectively referred to as foreign contractors) subject to the direct method; and enterprise income tax for foreign contractor subject to the mixed method when their Vietnamese partner pays taxes for them. In case their Vietnamese partners pay taxes in installments for them in a month, monthly tax declaration may be made instead of tax declaration upon arising of a tax liability.

o/ Enterprise income tax from capital transfer of foreign contractors.

p/ Enterprise income tax for incomes from transfer of interests under petroleum contracts.

The transferor of interests under petroleum contracts shall make tax declaration and payment for incomes from such transfer. In case the transfer results in the change of the owner of the contractor currently holding the interests under a petroleum contract in Vietnam, the contractor undersigning such contract shall notify the tax office of the transfer and declare and pay taxes on behalf of the transferor for incomes earned from such contract under regulations.

q/ Commissions from oil and gas; revenues from the reading and use of petroleum documents.

r/ Surcharges and enterprise income tax amounts temporarily calculated from the surplus money generated from the remaining oil volumes of petroleum activities of Vietsovpetro joint venture in Block 09.1, to be declared no later than the 10^th day from the date the joint venture’s Council decides on such surplus money under a resolution of each meeting of the Council but no later than December 31 every year.

s/ Temporarily calculated output of exploited oil and gas and temporary tax rate, to be declared no later than December 1 of the previous tax period.

t/ Dividends and profits shared for state capital amounts invested in joint stock companies or limited liability companies with two or more members and represented by ministries, ministerial-level agencies, government-attached agencies or localities, when such companies pay dividends or profits.

Representatives of state capital amounts at joint stock companies or limited liability companies with two or more members shall vote on payment of dividends or profits when all the conditions specified in the Law on Enterprises are satisfied and, at the same time, request and urge the companies to remit the distributed dividends and profits into the state budget under regulations.

In case joint stock companies or limited liability companies with two or more members receiving state capital amounts violate the Law on Enterprises’ provisions on the time limit for distribution of dividends or profits, representatives of state capital amounts shall report the violations to the Ministry of Finance and agencies representing state capital amounts at those companies for handling under law.

5. Taxes subject to declaration upon each time of sale, for crude oil exploitation and sale activities, include: royalty; enterprise income tax; special tax and surcharges from the increase in crude oil prices of Vietsovpetro joint venture in Block 09.1; and interests on oil distributed to the host country. The time limit for submission of declaration dossiers for taxes and other revenues specified in this Clause upon each time of sale is 35 days from the date of sale of crude oil (including crude oil for domestic sale and crude oil for export). The date of sale is the date of completion of the delivery of crude oil at the place of delivery.

6. Taxes and revenues subject to annual finalization declaration and finalization by the time of dissolution, bankruptcy, termination of operation, termination of contracts, or reorganization of enterprises. In case of transformation of an enterprise (excluding equitized state enterprises) where the new enterprise takes over all tax liabilities of the transformed one, the new enterprise is not required to make tax finalization declaration by the time of issuance of the transformation decision but shall do so at the year end, specifically as follows:

a/ Royalty.

b/ Enterprise income tax (except enterprise income tax from capital transfer of foreign contractors; enterprise income tax declared by the method of calculating tax to turnover upon arising of a tax liability or on a monthly basis as specified at Point dd, Clause 4 of this Article). Taxpayers shall themselves determine enterprise income tax amounts to be temporarily paid on a quarterly basis (including also enterprise income tax amounts temporarily distributed for provincial-level localities where the taxpayers’ dependent units and business locations are based or where the transferred real estate is located but the taxpayers’ head offices are not based) and may have the temporarily paid tax amounts cleared against the payable tax amounts stated in annual tax finalization statements.

Based on quarterly financial statements and the tax laws, taxpayers required to make quarterly financial statements under the accounting law shall determine enterprise income tax amounts to be temporarily paid on a quarterly basis.

Based on quarterly production and business results and the tax laws, taxpayers not required to make quarterly financial statements under the accounting law shall determine enterprise income tax amounts to be temporarily paid on a quarterly basis.

The total enterprise income tax amount already temporarily paid for the first 3 quarters of a tax year must not be lower than 75% of the payable enterprise income tax amount stated in the annual finalization statement. In case a taxpayer has paid an enterprise income tax amount smaller than the amount required to be temporarily paid for the first 3 quarters of a year, it/he/she shall pay a late-payment interest on the deficit, which shall be calculated from the date following the last day of the time limit for temporary payment of enterprise income tax of the third quarter to the date of actual payment of the deficit into the state budget.

Taxpayers implementing investment projects to build infrastructure facilities or houses for transfer or lease-purchase and collect advanced payments from customers according to the projects’ progress under law shall temporarily pay quarterly enterprise income tax amounts at the rate of 1% of the collected amounts. In case taxpayers have not yet handed over infrastructure facilities or houses and not yet included rentals in enterprise income tax-liable turnover of a year, instead of incorporating such rentals into annual enterprise income tax finalization declaration dossiers, they shall incorporate them in enterprise income tax finalization declaration dossiers when handing over part or the whole of the real estate projects.

c/ After-tax profits left after setting up funds in enterprises with 100% charter capital held by the State, specifically as follows:

Taxpayers shall themselves determine after-tax profits left after temporary setting up of funds no later than the 30^th day of the quarter following the quarter in which a tax liability arises and may have such profits cleared against the payable amounts stated in annual finalization statements.

The total after-tax profit left after temporary setting up of funds of the first 3 quarters of a tax year must not be lower than 75% of the after-tax profit left after setting up funds stated in annual finalization statements. In case a taxpayer has paid an amount smaller than the amount required to be temporarily paid for the first 3 quarters of a year, it/he/she shall pay a late-payment interest on the deficit, which shall be calculated from the date following the last day of the time limit for temporary payment of after-tax profit left after setting up funds of the third quarter to the date of actual payment of the deficit into the state budget.

For the increased amount of the after-tax profit left after setting up funds thanks to the additional declaration for the adjustment of the enterprise ranking as announced by the owner,  an enterprise is not required to pay a late-payment interest arising from the date following the last day of the time limit for payment of the after-tax profit stated in the annual finalization statement to the time of the owner’s announcement of the enterprise ranking under regulations of a competent agency.

Enterprises with 100% charter capital held by the State which are parent companies having capital contributions at joint stock companies or limited liability companies with two or more members shall vote on payment of dividends or profits when all the conditions specified in the Law on Enterprises are met and, at the same time, request and urge those companies to pay the distributed dividends or profits to them.

In case joint stock companies or limited liability companies with two or more members receiving capital contributions of their parent companies violate the Law on Enterprises’ provisions on the time limit for distribution of dividends or profits, their parent companies shall report the violations to the Ministry of Finance and their managing agencies for handling under law.

d/ Personal income tax for payers of tax-liable incomes from salaries or wages; individuals earning incomes from salaries or wages and authorizing the income payers to make tax finalization; and individuals earning incomes from  salaries or wages and making tax finalization directly with tax offices, specifically as follows:

d.1/ Organizations and individuals paying incomes from salaries or wages shall make tax finalization declaration and make tax finalization on behalf of the authorizing individuals, regardless of withholding tax or not. If paying no income, they are not required to make personal income tax finalization declaration. In case a worker is transferred from one organization to another because the former is merged, consolidated, divided, split or transformed, and the two organizations belong to the same system, the new organization shall make tax finalization as authorized by the individual also for the income paid by the old organization and withdraw the personal income tax withholding document already issued by the old organization to the individual (if any).

d.2/ Resident individuals earning incomes from salaries or wages shall authorize their income payers to make tax finalization, specifically as follows:

Individuals earning incomes from salaries or wages who sign labor contracts of 3 months or more with one employer and is still working for such employer at the time the employer makes tax finalization, even in case they have worked for less than full 12 months in a year. In case an individual is transferred from an organization to another under Point d.1 of this Clause, he/she may authorize the new organization to make tax finalization.

Individuals earning incomes from salaries or wages who sign labor contracts of 3 months or more with one employer and is still working for such employer at the time the employer makes tax finalization, even in case they have worked for less than full 12 months in a year, and concurrently earn current incomes from other employers with an average monthly income not exceeding VND 10 million and have their personal income tax withheld at the rate of 10% but do not request tax finalization for such income.

d.3/ Resident individuals earning incomes from salaries or wages shall make personal tax finalization declaration directly with tax offices in the following cases:

Individuals have to pay additional tax amounts or request refund of overpaid tax amounts or clearing of such amounts against payable tax in the subsequent tax period, except the following cases: they have an additional payable tax amount of up to VND 50,000 after tax finalization of each year; individuals have a payable tax amount smaller than the temporarily paid tax amount and do not request refund of such amount or clearing of such amount against payable tax in the subsequent tax period; for individuals who earn incomes from salaries or wages and sign labor contracts of 3 months or more with one employer and concurrently earn incomes from other employers with an average monthly income in a year not exceeding VND 10 million and have personal income tax withheld at the rate of 10% and do not request tax finalization, tax finalization is not required for such income; for individuals for whom their employers buy health insurance (except voluntary pension insurance) or other kinds of optional insurance with accumulated premiums and these employers or insurers have withheld personal income tax at the rate of 10% of the premiums already paid or contributed by the employers, they are not required to make personal income tax finalization for such income.

Individuals are present in Vietnam in the first calendar year for less than 183 days but, if counted in 12 consecutive months from the first day they arrive in Vietnam, their period of presence in Vietnam is 183 days or more.

Foreign individuals who have completed their working contracts in Vietnam shall make tax finalization declaration with tax offices prior to their departure from the country. If having not yet carried out tax finalization procedures with a tax office, they may authorize income payers or other organizations or individuals to make tax finalization under regulations on tax finalization for individuals. The authorized income payers or organization or individual shall take responsibility for personal income tax amounts to be additionally paid or may have the overpaid tax amounts refunded.

For resident individuals who earn incomes from salaries or wages and concurrently are entitled to tax reduction due to natural disasters, fires, accidents or serious diseases affecting their tax payment ability, they may not authorize their income payers to make tax finalization on their behalf but shall make tax finalization declaration directly with tax offices under regulations.

dd/ Charges belonging to the state budget (except those collected by overseas representative missions of the Socialist Republic of Vietnam under Article 12 of this Decree and customs charges).

e/ Value-added tax, enterprise income tax calculated by the direct method applicable to foreign contractors making tax finalization upon completion of contractor contracts; enterprise income tax calculated by the mixed method applicable to foreign contractors making tax finalization upon completion of contractor contracts; enterprise income tax calculated by the declaration method applicable to foreign contractors making annual tax finalization.

g/ Enterprise income tax applicable to foreign carriers that temporarily pay tax on a quarterly basis and make tax finalization declaration on an annual basis. The total enterprise income tax amount temporarily paid for the first 3 quarters of a tax year must not be lower than 75% of the payable enterprise income tax amount stated in the annual tax finalization statement. In case a taxpayer has paid an enterprise income tax amount smaller than the amount required to be temporarily paid for the first 3 quarters of a year, it/he/she shall pay a late-payment interest on the deficit, which shall be calculated from the date following the last day of the time limit for temporary payment of enterprise income tax of the third quarter to the date of actual payment of the deficit into the state budget.

h/ Royalty, enterprise income tax, interests on oil and gas distributed to the host country from the exploitation and sale of crude oil and natural gas; surcharges from the increase in crude oil prices; and adjustment of special tax for the exploitation and sale of natural gas of Vietsovpetro joint venture in Block 09.1.

Article 9. Criteria for quarterly declaration of value-added tax and personal income tax

1. Criteria for quarterly tax declaration

a/ Quarterly declaration of value-added tax shall apply to:

a.1/ Taxpayers subject to monthly declaration of value-added tax specified at Point a, Clause 1, Article 8 of this Decree that have a total turnover of up to VND 50 billion from the sale of goods and provision of services in the preceding year. Turnover from the sale of goods and provision of services is the total turnover recorded in the value-added tax declarations of the tax periods in a calendar year.

In case taxpayers make centralized tax declaration at their head offices for their dependent units or business locations, turnover from the sale of goods and provision of services includes turnover of such dependent units or business locations.

a.2/ Taxpayers having just commenced operation or business activities; from the calendar year following the year they have conducted production and business activities for full 12 months, they may make monthly or quarterly value-added tax declaration depending on the turnover earned in the preceding calendar year (when they have conducted production and business activities for full 12 months).

b/ Quarterly declaration of personal income tax is specified as follows:

b.1/ Taxpayers subject to monthly declaration of personal income tax specified at Point a, Clause 1, Article 8 of this Decree that fully satisfy the conditions for quarterly declaration of value-added tax may make quarterly declaration of personal income tax.

b.2/ Quarterly tax declaration shall be determined once from the first quarter when the tax declaration obligation arises and will apply stably in the whole calendar year.

2. Taxpayers shall themselves determine whether they are subject to quarterly tax declaration in order to make tax declaration under regulations.

a/ Taxpayers satisfying the criteria for quarterly tax declaration may make monthly or quarterly tax declaration for the whole calendar year.

b/ If a taxpayer currently making monthly tax declaration fully satisfies the conditions for quarterly tax declaration and wishes to make quarterly tax declaration, it/he/she shall send a request, made according to the form provided in Appendix I to this Decree, for change of the tax period to its/his/her managing tax office no later than January 31 of the year it/he/she wishes to start quarterly tax declaration. After this date, if failing to send such a request to the tax office, a taxpayer shall continue to make monthly tax declaration for the whole calendar year.

c/ In case a taxpayer detects that it/he/she does not fully satisfy the conditions for quarterly tax declaration, it/he/she shall make monthly tax declaration from the first month of the subsequent quarter. The taxpayer is not required to re-submit monthly tax declaration dossiers of the previous quarters but shall submit statements determining the payable monthly tax amount which is larger than the amount declared on a quarterly basis, made according to the form provided in Appendix I to this Decree, and pay a late-payment interest under regulations.

d/ In case the tax office detects that a taxpayer does not fully satisfy the conditions for quarterly tax declaration, it shall re-assess the monthly payable tax amount which is larger than that declared by the taxpayer and collect a late-payment interest under regulations. The taxpayer shall make monthly tax declaration after receiving the tax office’s request.

Article 10. Deadlines/time limits for submission of declaration dossiers for land-related revenues, license fee, registration fee, royalty, and other revenues under the law on management and use of public assets

Taxpayers shall comply with Article 44 of the Law on Tax Administration regarding deadlines for submission of tax declaration dossiers. Deadlines/time limits for submission of declaration dossiers for land-related revenues, license fee, registration fee, royalty, and other revenues under the law on management and use of public assets mentioned in Clause 5, Article 44 of the Law on Tax Administration are specified as follows:

1. License fee

a/ License fee payers (except business households and business individuals) newly established (including also small- and medium-sized enterprises transformed from business households) or additionally establishing dependent units or business locations or having just commenced production and business activities shall submit license fee declaration dossiers no later than January 30 of the year following the year when they are established, additionally establish dependent units or business locations or commence production and business activities.

If having a change in capital in a year, license fee payers shall submit a license fee declaration dossier no later than January 30 of the year following the year when the change occurs.

b/ Business households and business individuals are not required to submit license fee declaration dossiers. Based on tax declaration dossiers and tax administration databases, tax offices shall determine turnover for use as a basis for calculating payable license fee amounts and notify them to license fee payers for payment under Article 13 of this Decree.

2. Registration fee

The deadline for submission of registration fee declaration dossiers is the same as that for submission of asset ownership or use rights registration dossiers to competent state agencies (regardless of whether dossiers are submitted under the inter-agency single-window mechanism or directly at tax offices).

3. Non-agricultural land use tax

a/ For organizations:

a.1/ First-time declaration: The time limit for dossier submission is 30 days from the date a non-agricultural land use tax liability arises.

a.2/ In a stable period, every year organizations are not required to re-declare non-agricultural land use tax if having no change in taxpayer or a factor resulting in a change in the payable tax amount.

a.3/ Declaration upon occurrence of a factor resulting in a change in a tax base leading to an increase or a decrease in the payable tax amount and additional declaration upon detecting an error in the tax declaration dossier already submitted to the tax office which affects the payable tax amount: The time limit for dossier submission is 30 days from the date of occurrence of the change.

Additional declaration of tax declaration dossiers shall apply to the case of occurrence of a factor resulting in a change in a tax base leading to an increase or a decrease in the payable tax amount; or to the case of detection of an error in the tax declaration dossier already submitted to the tax office which affects the payable tax amount.

b/ For households and individuals:

b.1/ First-time declaration: The time limit for dossier submission is 30 days from the date a non-agricultural land use tax liability arises.

b.2/ Every year, households and individuals are not required to re-declare tax if having no change in taxpayer or a factor resulting in a change in the payable tax amount.

b.3/ Declaration upon occurrence of a factor resulting in a change in a tax base (except the case of change in the price per 1m² of land under regulations of provincial-level People’s Committees) leading to an increase or a decrease in the payable tax amount: The time limit for dossier submission is 30 days from the date of occurrence of the change.

b.4/ Additional declaration upon detection of an error in the tax declaration dossier already submitted to the tax office which affects the payable tax amount must comply with Article 47 of the Law on Tax Administration.

b.5/ General declaration: The deadline for submission of general declaration dossiers is March 31 of the calendar year following the tax year.

4. Agricultural land use tax

a/ The time limit for submission of dossiers of first-time tax declaration or declaration upon an increase or a decrease in the land area liable to agricultural land use tax is 30 days from the date a tax liability arises or is changed.

b/ The deadline or time limit for submission of annual tax declaration dossiers is the last day of the first month of a calendar year or 10 days from the date of exploitation of the harvested output, for organizations obliged to pay tax for the land areas for perennial crops with one-off harvest.

c/ Annually, taxpayers are not required to update tax declarations dossiers if there is no increase or decrease in the land area liable to agricultural land use tax.

5. Land rental and water surface rental

a/ In the case of rent of land or water surface in which dossiers for determination of financial obligations over land rental or water surface rental required under the inter-agency single-window mechanism also serve as tax declaration dossiers, the time limit for dossier submission is 30 days from the date a competent state agency signs the decision on land or water surface lease. In case there is a contract on land or water surface lease pending the issuance of a decision on land or water surface lease, the time limit for dossier submission is 30 days from the date of contract signing.

b/ In the case of land or water surface rent without a decision or contract on land or water surface lease, the time limit for submission of a land rental or water surface rental declaration dossier is 30 days from the date the land or water surface is used for the purpose subject to land or water surface rent.

c/ The time limit for submission of a land rental or water surface rental declaration dossier in case in the year there is a change in a factor used for determining financial obligations over land rental or water surface rental is 30 days from the date a competent authority issues a document acknowledging the change.

d/ A taxpayer that has no change in a factor resulting in a change in the payable land rental or water surface rental amount in a year is not required to make tax declaration for the subsequent year.

6. Land use levy

a/ In the case of land allocation, land use purpose change permission or land use rights recognition by the State in which the dossier for determination of financial obligations over land rental required under the inter-agency single-window mechanism also serves as the tax declaration dossier, the time limit for dossier submission is 30 days from the date of arising of a financial obligation toward the state budget.

b/ The date of arising of a financial obligation toward the state budget is:

b.1/ The date a competent state agency issues a decision on land allocation or land use purpose change, in case of land allocation or land use purpose change permission.

b.2/ The time when the land registration office sends cadastral information to the tax office, in case of recognition of land use rights. If the land registration office sends the dossier to the tax office or the tax office determines a financial obligation later than the law-prescribed time limit, the time for collecting land use levy is the time when the land registration office receives a complete and valid dossier.

7. Royalty for mineral mining, royalty for exploitation of water resources, charges for use of marine areas:

State agencies competent to license, and issue decisions, notices or documents on royalty for mineral mining, royalty for exploitation of water resources, or charges for use of marine areas shall, within 5 working days after issuing such decisions, notices or documents, send them to provincial-level Tax Departments of localities where mineral mining, exploitation of water resources or use of marine areas takes place.

8. State budget revenues prescribed by the law on management and use of public assets must comply with such law.

Article 11. Places for submission of tax declaration dossiers

Taxpayers shall comply with the provisions of Clauses 1, 2 and 3, Article 45 of the Law on Tax Administration regarding places for submission of tax declaration dossiers and the following provisions:

1. Tax declaration dossiers for taxpayers conducting different activities or doing business in different provincial-level localities as specified at Point a or b, Clause 4, Article 45 of the Law on Tax Administration shall be submitted to tax offices of localities where business activities are conducted and where taxpayers’ head offices are not based for the following cases:

a/ Declaration of value-added tax for investment projects in the case specified at Point d, Clause 2, Article 7 of this Decree in localities where the projects are based.

b/ Declaration of value-added tax for real estate transfer activities of investment projects to build infrastructure facilities and houses for transfer (including cases of collection of advanced payments of customers according to projects’ progress) in localities where real estate activities are carried out.

c/ Declaration of value-added tax in localities where power generation plants are located.

d/ Declaration of excise tax in localities where excise tax-liable goods are produced or processed or where excise tax-liable services are provided (except computing lottery business).

In case a taxpayer directly imports excise tax-liable goods then sells them in the country, it/he/she shall make excise tax declaration to its/his/her managing tax office of the locality where its/his/her head office is based.

dd/ Declaration of environmental protection tax in localities where environmental protection tax-liable goods are produced, except environmental protection tax for petrol and oil trading activities specified at Point a, Clause 4 of this Article.

e/ Declaration of environmental protection tax in localities where coal producing and trading establishments are based (even for coal for internal consumption), except environmental protection tax specified at Point b, Clause 4 of this Article.

g/ Declaration of royalty (except royalty for hydropower generation activities in case reservoirs of hydropower plants are located in different provincial-level localities; crude oil exploitation and sale; and natural gas exploitation and sale; and royalty for organizations assigned to sell seized or confiscated natural resources; or exploiting natural resources on an irregular basis as licensed by competent state agencies or not subject to licensing under law).

h/ Declaration of enterprise income tax in localities where taxpayers’ dependent units or business locations are based and earn incomes eligible for enterprise income tax incentives.

i/ Declaration of environmental protection charges in localities where minerals are extracted (except crude oil, natural gas and coal gas; and organizations purchasing minerals from small-scale miners).

k/ Declaration of license fee in localities where taxpayers’ dependent units or business locations are based.

2. Tax declaration dossiers for taxpayers conducting different activities or doing business in different provincial-level localities where their head offices are not based as specified at Point b, Clause 4, Article 45 of the Law on Tax Administration and practicing centralized cost-accounting at their head offices (except the cases specified in Clauses 1, 3, 4, 5 and 6 of this Article) shall be submitted to tax offices managing taxpayers’ head offices. At the same time, taxpayers shall submit the statements on distribution of payable tax amounts (if any) for provincial-level localities where they enjoy state budget revenues (including also their dependent units and business locations) to tax offices managing the taxpayers’ head offices, except the following cases where taxpayers are not required to submit such statements:

a/ Value-added tax for transport business activities of taxpayers and vehicles used for transport business operating through provincial-level localities where the taxpayers’ head offices are not based.

b/ Value-added tax for insurance and reinsurance business activities.

c/ Value-added tax for construction business activities (including also construction of roads, power transmission lines, and water, oil and gas pipelines) in provincial-level localities where the taxpayers’ head offices are not based but the taxpayers do not establish dependent units or business locations in such localities while the value of construction works, inclusive of value-added tax, is less than VND 1 billion.

d/ Enterprise income tax for taxpayers’ dependent units or business locations earning incomes eligible for enterprise income tax incentives. Taxpayers shall separately declare payable enterprise income tax amounts for incentive-eligible activities to their managing tax offices of localities where such dependent units or business locations are based and may not distribute tax amounts to other dependent units or business locations.

dd/ Value-added tax and enterprise income tax for dependent units or business locations of taxpayers being micro-sized enterprises as specified in the law on support for small- and medium-sized enterprises.

e/ After-tax profits left after setting up funds (except after-tax profits from computing lottery).

3. Tax declaration dossiers for business households and business individuals conducting production and business activities in different localities as specified at Points a and b, Clause 4, Article 45 of the Law on Tax Administration shall be submitted to tax offices of localities where production and business activities are conducted.

4. Places for submission of environmental protection tax declaration dossiers for petrol and oil and domestically exploited and sold coal

a/ For petrol and oil:

a.1/ Wholesale traders directly importing, producing or mixing petrol and oil shall submit tax declaration dossiers to their managing tax offices, for petrol and oil volumes they directly deliver and sell, including petrol and oil delivered for internal consumption, petrol and oil delivered for exchange for other products and goods, petrol and oil delivered as return for goods imported under entrustment, and petrol and oil sold to other organizations and individuals other than traders’ dependent units or business locations under the Law on Enterprises, except petrol and oil volumes delivered for sale and imported under entrustment to other wholesale traders.

Subsidiary companies of wholesale traders as defined in the Law on Enterprises or dependent units of subsidiary companies or dependent units of wholesale traders shall submit tax declaration dossiers to their managing tax offices, for petrol and oil volumes sold to organizations and individuals other than subsidiary companies of wholesale traders and dependent units of subsidiary companies as defined in the Law on Enterprises.

a.2/ In case wholesale traders or subsidiary companies of wholesale traders as defined in the Law on Enterprises have dependent units doing business in localities where head offices of wholesale traders or subsidiary companies of wholesale traders are not based and such dependent units do not make cost-accounting to enable the separate declaration of environmental protection tax, they shall declare environmental protection tax to their managing tax offices; calculate tax and distribute payable tax amounts for localities where their dependent units’ head offices are based, under the Minister of Finance’s regulations.

b/ For domestically exploited and sold coal:

For enterprises extracting and selling coal domestically in the form of management and assignment of their subsidiary companies or dependent units to extract, process and sell coal, the companies or units assigned to sell coal shall make declaration for the whole environmental protection tax amount for coal purchased from coal-extracting companies, and submit tax declaration dossiers to their managing tax offices together with the statements for determination of payable tax amounts for localities where coal-extracting companies’ head offices are based, under the Minister of Finance’s regulations.

5. Places for submission of tax declaration dossiers for the cases specified at Point e, Clause 1, Point dd, Clause 2, Points q, r and s, Clause 4, and Clause 5, Article 8 of this Decree:

Executive officers, joint-venture enterprises, and general executive companies shall submit declaration dossiers for taxes and other state budget revenues generated from oil and gas exploration, field development and exploitation activities to their managing tax offices.

The parent company - the Vietnam Oil and Gas Group shall submit declaration dossiers for state budget revenues generated from oil and gas activities as prescribed by the Government in the Regulation on financial management of the parent company - the Vietnam Oil and Gas Group to its managing tax office.

6. Taxpayers having to pay taxes subject to declaration and payment upon arising of a tax liability as specified at Point b, Clause 4, Article 45 of the Law on Tax Administration shall submit their tax declaration dossiers to tax offices directly managing them, except the following cases:

a/ Tax declaration dossiers in the cases specified at Points a, d, e and k, Clause 4, Article 8 of this Decree shall be submitted to tax offices of localities where business activities are conducted or where tax liabilities arise but the taxpayers’ head offices are not based.

b/ Tax declaration dossiers for exported and imported goods specified at Point c, Clause 4, Article 8 of this Decree shall be submitted to customs offices with which customs declarations are registered.

In case exported goods or imported goods subject to making of new customs declarations fall into the cases subject to tax payment at the stage of export or import as stated in the new customs declarations, tax declaration dossiers shall be submitted to customs offices with which first-time export or import declarations are registered.

c/ Enterprise income tax declaration dossiers for capital transfer activities of foreign contractors shall be submitted to tax offices directly managing enterprises receiving capital of foreign contractors (including also the case in which capital transferees make tax declaration on behalf of foreign contractors and the case in which organizations established lawfully in Vietnam and receiving capital of foreign contractors make tax declaration on behalf of foreign contractors if capital transferees are also foreign contractors).

d/ Contractors shall submit enterprise income tax declaration dossiers for the transfer of interests under petroleum contracts to tax offices directly managing petroleum contracts involving the transfer of interests (including also the case of change of owners of contractors currently holding such interests).

dd/ Individuals earning incomes from capital transfer or capital investment and required to make tax declaration directly to tax offices shall submit tax declaration dossiers to tax offices managing the units issuing capital certificates.

e/ Individuals earning incomes from copyright, commercial franchise or winning of overseas prizes; or receive other assets overseas as inheritances or gifts (except real estate; and assets subject to ownership or use rights registration) and required to make tax declaration directly to tax offices shall submit tax declaration dossiers to tax offices of localities where they reside.

g/ Individuals earning incomes from lease of assets (except real estate) shall submit tax declaration dossiers to tax offices of localities where they reside. Individuals earning incomes from lease of real estate in Vietnam shall submit tax declaration dossiers to tax offices of localities where such real estate is located. Individuals earning incomes from lease of overseas real estate shall submit tax declaration dossiers to their managing tax offices of localities where they reside.

h/ Individuals earning incomes from other assets given as inheritances or gifts subject to ownership or use rights registration shall submit tax declaration dossiers to tax offices of localities where they have made registration fee declaration.

i/ Business households or business individuals conducting irregular business activities without fixed business locations shall submit declaration dossiers for taxes and other revenues to tax offices of localities where they reside.

k/ When registering their use rights or ownership of assets, except houses and land (including those eligible for registration fee exemption under regulations on registration fee), organizations and individuals shall submit registration fee declaration dossiers to tax offices of localities where the asset ownership or use rights registration is made or of localities decided by provincial-level People’s Committees.

7. Places for submission of tax declaration dossiers for taxpayers having to pay tax on land-related revenues under Point c, Clause 4, Article 45 of the Law on Tax Administration:

a/ Non-agricultural land use tax:

a.1/ Organizations, households and individuals shall submit tax declaration dossiers to dossier-receiving agencies defined under the inter-agency single-window mechanism of localities where the tax-liable land is located. In case the inter-agency single-window mechanism does not specify places for dossier submission, tax declaration dossiers shall be submitted to tax offices of localities where the tax-liable land is located.

a.2/ Households and individuals shall submit general tax declaration dossiers to tax offices of localities where they make general declaration according to the following provisions:

If no land parcel is larger than the law-prescribed residential land area limit but the total area of tax-liable land parcels exceeds the law-prescribed residential land area limit in the localities where they have land use rights, taxpayers may submit tax declaration dossiers to tax offices in any localities where the land parcels are located.

In case a taxpayer has land use rights over different residential land parcels in different districts in the same province and only 1 land parcel is larger than the law-prescribed residential land area limit of the locality where it/he/she has land use rights,
it/he/she shall submit a general tax declaration dossier to the tax office of the district where the residential land parcel larger than the limit is located.

In case a taxpayer has land use rights over different residential land parcels in different districts and more than one land parcel is larger than the law-prescribed residential land area limit of localities where it/he/she has land use rights, it/he/she may submit a general tax declaration dossier to the tax office of the locality where the tax-liable land parcel larger than the limit is located.

b/ Agricultural land use tax: Taxpayers shall submit tax declaration dossiers to commune-level People’s Committees of localities where the tax-liable land is located.

c/ Land use levy: Taxpayers shall submit dossiers on determination of land use levy-related financial obligations required under the inter-agency single-window mechanism that also serves as tax declaration dossiers (except the case specified in Clause 12, Article 13 of this Decree) to dossier-receiving agencies defined under the inter-agency single-window mechanism of localities where the tax-liable land is located.

d/ Land rental, water surface rental: Taxpayers shall submit dossiers for determination of financial obligations over land rental or water surface rental as required under the inter-agency single-window mechanism that also serve as tax declaration dossiers (except the case specified in Clause 12, Article 13 of this Decree) to dossier-receiving agencies defined under the inter-agency single-window mechanism of localities where the tax-liable land is located. In case the inter-agency single-window mechanism does not specify places for dossier submission, tax declaration dossiers shall be submitted to tax offices of localities where the tax-liable land is located.

dd/ Personal income tax from the transfer of real estate or receipt of real estate as inheritances or gifts:

dd.1/ Individuals earning incomes from the transfer of real estate or receipt of real estate as inheritances or gifts shall submit tax declaration dossiers to agencies receiving land-related dossiers as defined under the inter-agency single-window mechanism of localities where the real estate is located.

dd.2/ Individuals earning incomes from the transfer or receipt as inheritances or gifts of houses, commercial houses or future construction works; or construction works or houses already handed over and put into use but not yet granted certificates of land use rights and ownership of houses and land-attached assets under the land law; individuals making additional tax declaration dossiers for real estate transfer in case first-time tax declaration dossiers have undergone the procedures for grant of certificates of land use rights and ownership of houses and land-attached assets; and individual taxpayers authorizing real estate management under the law on personal income tax shall submit tax declaration dossiers to tax offices of localities where the real estate is located.

dd.3/ Individuals earning incomes from the transfer or receipt as inheritances or gifts of overseas real estate shall submit tax declaration dossiers to tax offices of localities where they reside.

e/ House and land registration fee: When making registration of land use rights and ownership of houses and land-attached assets (including those entitled to registration fee exemption), organizations and individuals shall submit registration fee declaration dossiers to dossier-receiving agencies defined under the inter-agency single-window mechanism of localities where the real estate is located.

8. Places for submission of tax declaration dossiers for individual taxpayers having to pay tax on incomes from salaries or wages and subject to personal income tax finalization under Point d, Clause 4, Article 45 of the Law on Tax Administration:

a/ Individuals shall directly make monthly or quarterly tax declaration under Clause 1, Article 8, and Article 9, of this Decree, specifically as follows:

a.1/ Resident individuals who earn incomes from salaries or wages paid by organizations or individuals in Vietnam and liable to personal income tax and on which personal income tax has not yet been withheld shall submit tax declaration dossiers to tax offices directly managing the income payers.

a.2/ Resident individuals who earn incomes from salaries or wages paid from overseas shall submit tax declaration dossiers to their managing tax offices of localities where they perform jobs in Vietnam. In case individuals perform jobs outside Vietnam, they shall submit tax declaration dossiers to tax offices of localities where they reside.

b/ Individuals shall directly make tax finalization declaration under Clause 6, Article 8 of this Decree, specifically as follows:

b.1/ Resident individuals earning incomes from salaries or wages from one employer and subject to tax self-declaration in a year shall submit tax finalization declaration dossiers to tax offices to which they directly make tax declaration in the year under Point a of this Clause. In case an individual earns incomes from salaries and wages from two or more employers, including incomes subject to direct declaration and incomes on which personal income tax already withheld by the income payers, he/she shall submit a tax finalization declaration dossier to the tax office of the locality where he/she earns the largest income in the year. If it is impossible to determine the largest income in the year, the individual may submit the tax finalization dossier to the tax office directly managing the income payer or tax office of the locality where he/she resides.

b.2/ Resident individuals earning incomes from salaries or wages from two or more employers on which personal income tax is withheld at source by the income payers shall submit tax finalization declaration dossiers as follows:

An individual who has family circumstance-based reductions of personal income tax for himself/herself counted by the income payer shall submit a tax finalization declaration dossier to the tax office directly managing such income payer. In case the individual works for more than one employer and the last employer has counted family circumstance-based reductions of personal income tax for him/her, he/she shall submit a tax finalization declaration dossier to the tax office managing the last employer. In case the individual works for more than one employer and the last employer has not counted family circumstance-based reductions of personal income tax for him/her, he/she shall submit a tax finalization declaration dossier to the tax office of the locality where he/she resides. In case the individual has not yet have family circumstance-based reductions of personal income tax for himself/herself counted by any income payer, he/she shall submit a tax finalization declaration dossier to the tax office of the locality where he/she resides.

In case a resident individual does not sign a labor contract or signs a labor contract of a term of under 3 months or signs a service provision contract and earns incomes from one or more than one employer with 10% of such incomes already withheld, he/she shall submit a tax finalization declaration dossier to the tax office of the locality where he/she resides.

In case a resident individual earns incomes from salaries or wages in a year from one or more than one employer but, at the time of tax finalization, no longer works for any employer, he/she shall submit a tax finalization declaration dossier to the tax office of the locality where he/she resides.

9. Based on practical conditions of the localities under their management, in case provincial-level competent state agencies decide to allocate revenue sources for localities where taxpayers’ dependent units or business locations are based in the same provincial-level localities where taxpayers’ head offices are based, taxpayers shall calculate and distribute payable tax amounts for district-level localities where revenues are generated.

Article 12. Declaration of charges, fees and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam

1. Declaration of charges, fees and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam shall be carried out on a quarterly basis and such charges, fees and other revenues are subject to annual finalization, specifically as follows:

a/ Dossiers of quarterly declaration shall be made under Point a, Clause 12.3 of Appendix I to this Decree.

b/ Dossiers of declaration for annual finalization shall be made under Point b, Clause 12.3 of Appendix I to this Decree.

c/ Deadlines for submission of dossiers of quarterly declaration and annual finalization of charges, fees and other revenues collected by overseas representative missions of the Socialist Republic of Vietnam are specified in Article 44 of the Law on Tax Administration. 

2. Places for submission of dossiers of declaration of charges, fees and other revenues

The Ministry of Foreign Affairs or its authorized attached agencies or units shall carry out the declaration of charges, fees and other revenues collected by overseas Vietnamese representative missions and submit dossiers of declaration of charges, fees and other revenues to tax offices of localities where their head offices are located. The determination of payable charges, fees and other revenues must comply with regulations of the Ministry of Finance.

Article 13. Cases in which tax administration offices carry out tax calculation and issue tax payment notices

1. Specific cases in which tax offices carry out tax calculation and notify payable tax amounts based on tax declaration dossiers of taxpayers:

a/ Tax on personal income from inheritances and gifts (except real estate as specified at Point a, Clause 2 of this Article).

b/ Non-agricultural land use tax, for households and individuals (except cases of general declaration in which taxpayers have to determine by themselves additional payable tax amounts due to general declaration and remit them into the state budget).

c/ Agricultural land use tax, for households and individuals.

d/ Taxes, charges, fees and other state budget revenues, for business households and business individuals that pay taxes by the presumption method.

dd/ Land rentals and water surface rentals applicable to cases in which no land lease decision or contract is available (except land rentals and water surface rentals arising in economic zones and hi-tech parks).

e/ License fee, for business households and business individuals that pay taxes by the declaration method.

g/ Registration fee (except houses and land specified at Point a, Clause 2 of this Article).

h/ Tax on personal income from real estate transfer; from inheritances and gifts being real estate (applicable to the cases specified at Points dd.2 and dd.3, Clause 7, Article 11 of this Decree).

2. Cases in which tax offices carry out tax calculation and notify payable tax amounts based on dossiers of financial liability determination transferred from competent state management agencies, specifically as follows:

a/ Tax on personal income from real estate transfer; from inheritances and gifts being real estate (applicable to the case specified at Point dd.1, Clause 7, Article 11 of this Decree) and house and land registration fee.

b/ Land use levy (except land use levy arising in economic zones and hi-tech parks).

c/ Land rentals and water surface rentals (except land rentals and water surface rentals arising in economic zones and hi-tech parks).

3. Cases in which tax offices notify payable tax amounts based on tax calculation documents transferred from competent state management agencies, specifically as follows:

a/ Royalty for mineral mining.

b/ Royalty for water resource exploitation.

c/ Marine area use charge.

4. Time limit or deadline for a tax office to issue a tax payment notice from the date of receipt of a lawful, complete and valid tax declaration dossier of a taxpayer in specific cases:

a/ For the cases specified at Points a, b and c, Clause 1 of this Article:

a.1/ Within 5 working days after the taxpayer submits the dossier directly at the tax office or after the agency that has received the dossier under the interconnected single-window mechanism transfers such dossier, for first-time declaration, declaration upon change of factors leading to the change of tax bases, or additional declaration. In case of change of the taxpayer after the initial taxpayer has fulfilled the annual tax liability, the tax office shall issue no tax payment notice.

a.2/ No later than April 30, for annual tax liability (except the case of general declaration specified at Point b.5, Clause 3, Article 10 of this Decree).

a.3/ For localities that have the time of agricultural product harvest not coinciding with the deadline for payment of payable agricultural land use tax amounts, the tax office may prolong the time limit for issuance of a tax payment notice for no more than 60 days.

b/ In case the tax declaration dossier is unlawful, incomplete or invalid, the tax office shall notify such to the taxpayer under Clause 2, Article 48 of the Law on Tax Administration or coordinate with a competent state agency in verifying information to serve as grounds for tax calculation and tax payment notification under regulations.

c/ Right on the working day or no later than the subsequent working day, for the case specified at Point g, Clause 1 of this Article.

5. For business households and business individuals specified at Points d and e, Clause 1 of this Article:

a/ No later than the 20^th day of the month in which payable tax amounts arise, for business households and business individuals that have just commenced their business, mineral mining or natural resource exploitation activities.

b/ No later than January 20 every year, for subsequent years.

6. Time limit or deadline for a tax office to issue and send a tax payment notice to a taxpayer, for the cases specified at Points dd and h, Clause 1, and Clause 2, of this Article from the date of receipt of such taxpayer’s tax declaration dossier, a sheet of transfer of information for determination of land-related financial liability, and a lawful and valid document of the competent state agency, specifically as follows:

a/ Within 5 working days, for a sheet of transfer of information for determination of land-related financial liability from the competent state agency, except the case specified at Point b of this Clause; a document of the competent state agency determining that the payable land rental or water surface rental amount already notified to the taxpayer is unconformable with law; or permitting extension of the land use term in case of delay in putting land into use or in case the land use progress is behind the land use schedule stated in the investment project, or other cases specified by law.

b/ Within 3 working days from the date of receipt of a finance agency’s document on determination of amounts which the land or water surface lessee or land user may clear against the payable land rental, water surface rental or land use levy. The finance agency shall determine amounts which the taxpayer may clear against the payable land rental, water surface rental or land use levy and send them to the tax office within 5 working days after receiving the dossier transferred from the land registration office.

c/ Within 3 working days from the date of receipt of the tax declaration dossier of the taxpayer, the tax office shall send a document, made according to Form No. 01/CCTT-TDMN provided in Appendix II to this Decree, to the competent state agency specified in Article 63 of the Government’s Decree No. 43/2014/ND-CP of May 15, 2014, for provision of cadastral information to serve as a basis for issuance of a tax payment notice to the taxpayer under Point a or b of this Clause.

d/ No later than April 30 every year, the tax office shall issue and send a notice of payment of land rental or water surface rental to the taxpayer that rents land or water surface and pays rentals on an annual basis; in case a competent agency adjusts land or water surface rent rates for the subsequent stable period, the tax office shall re-determine and notify the payable land rental or water surface rental amount to the taxpayer.

7. Time limit or deadline for a tax office to issue and send a tax payment notice to a taxpayer, for the cases specified in Clause 3 of this Article, from the date of receipt of a decision, notice or document of the competent state agency, specifically as follows:

a/ Within 10 working days from the date of receipt of a lawful and valid decision, notice or document of the competent state agency.

b/ No later than April 30 every year, the tax office shall issue a tax payment notice for the subsequent years, for cases of payment of royalty for mineral mining, royalty for water resource exploitation, or marine area use charge on an annual basis.

8. In case a tax office receives a sheet of transfer of information for determination of land-related financial liability, or a decision, notice or document of the competent state agency which is unlawful or invalid, the time limit for the tax office to send a document to the competent state agency for requesting modification or addition of information is specified as follows:

a/ Within 3 working days after receiving a dossier, the tax office shall send a document, made according to Form No. 01/CCTT-DDTCQ provided in Appendix II to this Decree, to the competent state agency to request modification or addition of information.

b/ Within 3 working days after receiving a document of the tax office, the competent state agency shall modify or add information and send it to the tax office.

9. Cases in which tax offices carry out tax assessment for taxpayers are specified in Article 50 of the Law on Tax Administration and Article 14 of this Decree.

10. For imported goods and exported goods, customs offices shall calculate and notify taxes in the following cases:

a/ Taxpayers are subject to tax assessment by customs offices under Article 52 of the Law on Tax Administration and Article 17 of this Decree.

b/ In case taxpayers terminate their operation or no longer operate at business registration addresses, are dissolved or fall bankrupt without having fulfilled their tax liability, customs offices shall calculate and notify taxes for determination of payable tax amounts for related organizations and individuals in accordance with law.

c/ Competent state agencies shall request customs offices to determine tax amounts on confiscated imported goods or exported goods to serve as a basis for settlement in accordance with law.

d/ For imported goods for which taxes in the import stage have not yet been paid and which have been coercively distrained by competent agencies for auction and which are liable to taxes in the import stage, customs offices shall calculate and notify taxes to agencies collecting auction proceeds for tax payment.

dd/ Taxpayers have been sanctioned for tax administration-related administrative violations, with fine amounts calculated according to under-declared or evaded tax amounts.

e/ For imported goods eligible for tax exemption or not liable to tax, which have been used by tax declarants as loan collaterals in pledges or mortgages and credit institutions have to realize the pledged or mortgaged assets in accordance with law to recover debts but tax declarants fail to fill in new customs declarations and fully pay taxes in accordance with the customs law, customs offices shall calculate and notify payable tax amounts to credit institutions.

g/ Customs charges; and fees for goods, luggage and vehicles in transit.

11. Responsibilities of taxpayers, tax administration offices and competent agencies

a/ Taxpayers shall accurately, truthfully and fully fill in tax declaration dossiers or dossiers for determination of financial liability and submit such dossiers to tax administration offices or competent state management agencies in accordance with law and take responsibility for the information declared in such dossiers; and fully and promptly explain and add information when so requested by tax administration offices.

b/ Tax administration offices:

b.1/ In case tax administration offices calculate and notify payable tax amounts according to tax declaration dossiers of taxpayers, they shall check information declared by taxpayers in such dossiers and calculate and notify payable tax amounts to taxpayers. In case information in tax declaration dossiers of taxpayers is inadequate or inaccurate, tax administration offices shall refuse to accept such dossiers or send a notice thereof to taxpayers, made according to Form No. 01/TB-BSTT-NNT provided in Appendix II to this Decree, for the latter to explain or add information in their dossiers, or shall carry out tax assessment in accordance with law.

b.2/ In case tax administration offices calculate and notify payable tax amounts according to dossiers for determination of financial liability transferred by competent state management agencies, they shall check information in such dossiers and calculate and notify payable tax amounts to taxpayers.

b.3/ In case information transferred by competent state agencies is incomplete or inadequate or tax administration offices detect untruthful information, within 3 working days after receiving dossiers, tax administration offices shall notify in writing to agencies that have sent such dossiers for addition or modification of information. After receiving complete dossiers and information, tax administration offices shall calculate taxes and issue tax payment notices within the time limits specified in relevant articles of this Decree.

b.4/ In case tax administration offices notify payable tax amounts according to competent state agencies’ documents on determination of tax liability under relevant articles of this Decree, if information transferred by competent state agencies is not adequate to serve as a basis for issuance of tax payment notices, within 3 working days after receiving such documents, tax administration offices shall notify in writing such to agencies that have transferred such documents for addition or modification of information. After receiving complete dossiers and information, tax administration offices shall issue tax payment notices within the time limits specified in relevant articles of this Decree.

b.5/ For the cases specified at Points b, c, d, e and g, Clause 10 of this Article, customs offices shall base themselves on tax administration data and relevant documents to determine payable tax amounts for imported goods and exported goods.

c/ Competent state agencies shall:

c.1/ Take responsibility for the adequacy and accuracy of information declared in dossiers of determination of financial liability or documents on determination of payable tax amounts;

c.2/ Fully and promptly transfer dossiers for determination of financial liability or documents on determination of payable tax amounts to tax administration offices;

c.3/ Modify or add information when requested by tax administration offices;

c.4/ Promptly send documents on modification or addition of information for determination of payable tax amounts to tax administration offices for adjustment of tax liability and modification or supplementation of previously issued tax payment notices;

c.5/ Coordinate with tax administration offices and build information systems for automatic transmission and receipt of information by electronic means;

c.6/ Commune-level tax counseling councils have the responsibilities specified in Article 28 of the Law on Tax Administration to help tax offices determine presumptive tax amounts payable by business households and business individuals;

c.7/ Commune-level People’s Committees or land use rights registration offices shall, within the ambit of their tasks, certify non-agricultural land use tax information declared by taxpayers within 3 working days after receiving requests of taxpayers or tax administration offices.

d/ Credit institutions

For imported goods that are eligible for tax exemption or not liable to tax and used by tax declarants as loan collaterals in pledges or mortgages and credit institutions have to realize such pledged or mortgaged assets in accordance with law for debt recovery but tax declarants have not yet filled in new customs declarations and fully paid taxes in accordance with the customs law, credit institutions shall provide information on goods in pledges or mortgages to be realized to customs offices for assessment of payable tax amounts, and pay taxes on behalf of taxpayers.

12. In case tax offices do neither calculate taxes nor issue tax payment notices for revenues from land rental, water surface rental and land use levy in economic zones and hi-tech parks, responsibilities of tax offices, taxpayers and competent state agencies assigned to manage revenue collection in accordance with law are as follows:

a/ Competent state agencies assigned under relevant regulations to manage the collection of the revenues specified in this Clause shall receive dossiers, fully and accurately determine money amounts to be remitted by taxpayers into the state budget, issue and send documents (clearly stating specific revenues, money amounts to be remitted into the state budget and time limits for remittance) to taxpayers and concurrently to tax offices of localities where revenues are generated for urging and enforcing tax collection in accordance with the Law on Tax Administration.

b/ Tax offices shall receive documents transferred by competent state agencies assigned to manage revenue collection; monitor and urge taxpayers to remit into the state budget the tax amounts within the time limits stated in documents of competent state agencies; calculate late-payment interests and enforce payment of tax arrears (if any) in accordance with the Law on Tax Administration for the revenues specified in this Clause; and fully sum up revenues remitted into the state budget under this Clause and make reports on state budget revenues.

c/ Taxpayers shall remit into the state budget the tax amounts stated in documents of competent state agencies assigned to manage revenue collection. Taxpayers that fail to fully remit tax amounts into the state budget or remit them beyond the time limits stated in documents of competent state agencies shall pay late-payment interests in accordance with the Law on Tax Administration and abide by tax-related enforcement decisions of tax administration offices.

13. The list of notices issued by tax administration offices is provided in Appendix II to this Decree.

Chapter III

TAX ASSESSMENT

Article 14. Cases of tax assessment

Taxpayers are subject to assessment of payable tax amounts by tax offices in the following cases:

1. They fail to carry out tax registration under Article 33 of the Law on Tax Administration.

2. They fail to make tax declarations or fail to make adequate, truthful and accurate tax declarations under Article 42 of the Law on Tax Administration.

3. They fail to additionally submit tax dossiers upon request of tax administration offices or have additionally submitted tax dossiers with inadequate, untruthful or inaccurate tax bases for determination of payable tax amounts.

4. They fail to show or inadequately, untruthfully or inaccurately show data in accounting books for determination of tax liability.

5. They fail to produce accounting books, invoices and documents necessary for identification of factors to be used as tax bases; or fail to determine payable tax amounts within specified time limits or determine them beyond time limits for tax examination or inspection at taxpayers’ offices.

6. They fail to abide by tax examination decisions within 10 working days after such decisions are signed, except where examination is postponed under regulations.

7. They fail to abide by tax inspection decisions within 15 days after such decisions are signed, except where inspection is postponed under regulations.

8. They purchase, sell or exchange, and account the value of, goods and services not according to their ordinary transaction value on the market.

9. They purchase or exchange goods and services with unlawful invoices, or illegally use invoices for real goods or services as determined by agencies with the function of investigation, examination or inspection for which taxable turnover and expenses have been declared.

10. They show signs of absconding or dispersing assets to shirk tax liability.

11. They conduct transactions not true to their economic nature or actual value for the purpose of reducing payable tax amounts.

12. They fail to comply with regulations on the obligation to declare and determine related-party transaction prices or fail to provide information under regulations on tax administration applicable to enterprises conducting related-party transactions.

Article 15. Tax assessment bases            

1. For taxpayers that are subject to assessment of factors related to the determination of their payable tax amounts

a/ An organization or individual is subject to assessment of every factor related to the determination of its/his/her payable tax amount in one of the following cases:

a.1/ The tax office, through examining the tax declaration dossier, has grounds to believe that the taxpayer has not yet fully or accurately declared factors to serve as bases for determination of the payable tax amount, and has requested the taxpayer to make additional declaration but the latter fails to make additional declaration or makes inaccurate or untruthful additional declaration.

a.2/ The tax office, through examining accounting books, invoices and documents related to the determination of the payable tax amount of the taxpayer or through examining, comparing and verifying accounting books, invoices and documents of related organizations and individuals, has grounds to believe that the taxpayer has accounted inaccurately or untruthfully factors related to the determination of its/his/her payable tax amount.

a.3/ The taxpayer accounts sale prices of goods or services not true to actually paid prices, thus reducing its/his/her taxable turnover, or accounts purchase prices of goods or raw materials for its/his/her production or business operations not true to actually paid prices according to market prices, thus increasing its/his/her expenses and creditable value-added tax amount or reducing its/his/her payable tax amount.

a.4/ The taxpayer submits its/his/her tax declaration dossier but has not determined factors to serve as a basis for determination of tax bases or has determined such factors but fails to calculate by itself/himself/herself the payable tax amount.

a.5/ The taxpayer falls into one of the cases specified in Clauses 10, 11 and 12, Article 14 of this Decree.

b/ Tax assessment bases

b.1/ For institutional taxpayers

Information from databases of tax administration offices and trade databases; valid examination and inspection documents and results; verification results; average payable tax amounts of at least 3 establishments trading in the same goods item or engaged in the same business line or operating on the same scale in the locality. In case business establishments in the locality have no information or inadequate information on goods items, business lines or scale, information of business establishments in another locality may be used for tax assessment based on each factor.

b.2/ For individuals who transfer or receive inheritances or gifts being real estate

Tax offices shall assess taxable prices if finding that such individuals declare and pay taxes with taxable prices lower than ordinary transaction prices on the market. Taxable prices assessed by tax offices must be conformable to ordinary transaction prices on the market but not be lower than prices set by provincial-level People’s Committees at the time of determination of taxable prices.

c/ Based on every factor subject to tax assessment, tax offices shall determine payable tax amounts in accordance with the current tax laws.

2. For taxpayers that are subject to assessment of their payable tax amounts in proportion to their turnover in accordance with law

a/ Organizations that pay value-added tax by the direct method and business individuals that pay taxes by the declaration method are subject to assessment of their payable tax amounts in proportion to their turnover when falling into one of the cases specified in Clauses 1 thru 11, Article 14 of this Decree.

b/ Tax assessment bases

Information from databases of tax administration offices and trade databases; valid examination and inspection documents and results; verification results; turnover amounts of at least 3 establishments trading in the same goods item or engaged in the same business line or operating on the same scale in the locality. In case business establishments in the locality have no information or inadequate information on goods items, business lines or scale, information of business establishments in another locality with the same natural conditions and economic development level may be used for assessment of taxable turnover.

c/ Based on the assessed turnover, tax offices shall determine payable tax amounts in accordance with the current tax laws.

Article 16. Competence and procedures for, and decisions on, tax assessment

1. Competence for tax assessment

The General Director of Taxation; Directors of provincial-level Tax Departments; and heads of Tax Branches are competent to assess taxes.

2. Procedures for tax assessment

a/ Upon tax assessment, tax offices shall notify in writing taxpayers of tax assessment and issue tax assessment decisions. A tax assessment decision must clearly state reasons for tax assessment, tax assessment bases, assessed tax amount and tax payment time limit/deadline.

b/ In case tax offices make tax assessment through tax examination or tax inspection, reasons for tax assessment, tax assessment bases, assessed tax amounts and tax payment time limits/deadlines must be stated in tax examination or tax inspection minutes and tax offices’ decisions on handling of tax-related violations.

c/ For taxpayers subject to tax assessment under regulations, tax offices shall sanction their administrative violations and calculate late-payment interests in accordance with law.

3. Tax assessment decisions

a/ Upon tax assessment, a tax office shall issue a tax assessment decision according to Form No. 01/ADT provided in Appendix III to this Decree, and send it to the concerned taxpayer within 3 working days after signing it;

For taxpayers that pay taxes according to notices of tax offices, the latter are not required to issue tax assessment decisions under this Clause.

b/ Taxpayers shall pay assessed tax amounts under tax administration offices’ decisions on handling of tax-related violations. In case taxpayers disagree with tax amounts assessed by tax offices, they shall still pay such tax amounts but may request tax offices to give explanations or may file complaints or lawsuits against tax assessment.

Article 17. Tax assessment for imported goods and exported goods

1. Tax assessment for imported goods and exported goods in the cases specified in Clause 1, Article 52 of the Law on Tax Administration and Clause 4 of this Article means  customs offices’ determination of factors serving as tax bases and tax calculation methods in order to determine tax amounts payable by taxpayers.

2. Tax assessment for imported goods and exported goods shall be carried out during performance of customs procedures or after customs clearance or release of imported goods or exported goods under Clause 4 of this Article. 

3. Customs offices shall assess taxes based on names of goods, codes, quantities, categories, origin, value, tax rates in percentage, specific tax amounts, mixed taxes; tax calculation methods; customs dossiers; documents, accounting books and documents, e-data stored at enterprises and customs offices, examination and inspection results, conclusions of competent agencies or judgments or conclusions of courts, and other documents and information relating to imported goods and exported goods as specified in Clause 2, Article 52 of the Law on Tax Administration.

4. Customs offices shall assess taxes in the cases specified in Clause 1, Article 52 of the Law on Tax Administration, specifically as follows:

a/ Tax declarants use unlawful documents in customs dossiers or dossiers for tax exemption, reduction, refund or non-collection for declaring and calculating taxes.

b/ Tax declarants fail to declare or declare inaccurately or inadequately contents relating to the determination of tax liability; wrongly declare entities eligible for tax exemption, reduction, refund or non-collection; fail to report or inaccurately report data to customs offices within a specified time limit; fail to additionally submit tax declaration dossiers upon request of customs offices within a specified time limit or have additionally submitted tax declaration dossiers with inadequate and inaccurate tax bases for determination of payable tax amounts.

c/ Tax declarants fail to provide within a specified time limit or refuse to provide, or delay the provision of, dossiers, accounting books, documents, data and figures relating to the accurate determination of payable tax amounts and tax amounts eligible for exemption, reduction, refund or non-collection.

d/ Tax declarants fail to prove or explain or are unable to prove or explain within a specified time limit the contents relating to the determination of tax liability in accordance with law.

dd/ Tax declarants fail to abide by tax examination decisions or post-customs clearance inspection decisions within 10 working days after receiving such decisions or fail to abide by tax inspection decisions within 15 days after such decisions are announced and customs offices have sufficient bases for tax assessment, except where such tax examination, post-customs clearance inspection or tax inspection time limit is extended under regulations.

e/ Tax declarants fail to show or inadequately, untruthfully or inaccurately show data on accounting books for determination of tax liability.

g/ Customs offices have sufficient evidences and grounds to believe that the declared value is not true to the actual transaction value.

h/ Transactions are conducted in a manner not true to their economic nature or actual value, thus leading to a change in payable tax amounts.

i/ Tax declarants cannot calculate by themselves their payable tax amounts.

k/ Tax declarants change without permission use purposes of, or sell on the domestic market, imported goods that are eligible for tax exemption or not liable to tax without making tax declaration for tax payment in new customs declarations in accordance with law; tax declarants fail to make tax declaration and payment for imported raw materials, supplies and parts upon the expiration of the 5-year tax exemption period from the date of commencement of manufacture of projects eligible for special investment incentives or investment projects in localities with extremely difficult socio-economic conditions; goods for on-the-spot import or export in contravention of tax, customs and commercial laws.

In case quantities of raw materials and supplies imported for export processing or production are negatively or positively different from those reported to customs offices and customs offices have identified reasons for the difference, they shall handle violations and assess taxes for the whole differences, both negative and positive.

In case quantities of imported raw materials and supplies are negatively or positively different from those reported to customs offices but customs offices cannot identify causes of such difference or acts of violation, they may only assess taxes for the negative difference in quantities of raw materials and supplies.

For positively different quantities of raw materials and supplies that are used by enterprises for the proper purpose of export processing or production, customs offices are not required to assess taxes. Enterprises shall monitor and manage raw materials and supplies imported for export processing or production like those imported for the first time until products are fully exported.

In case goods imported for processing by domestic enterprises have positively different quantities at the time of expiration of processing contracts and processors have finalized such contracts with processing-ordering parties, enterprises shall re-export such goods or declare and pay taxes for the positively different quantities of raw materials and supplies, unless they intend to use such quantities for performance of other processing contracts. In case enterprises fail to declare and pay taxes for positively different quantities of raw materials and supplies, customs offices shall assess taxes.

l/ For imported goods having not yet undergone customs procedures and being distrained for auction under decisions of competent agencies or court judgments or rulings and liable to taxes, customs offices shall assess taxes for determination of payable tax amounts and notify such to agencies or organizations collecting auction proceeds for tax payment, except state-owned imported goods confiscated for auction.

m/ Imported goods eligible for tax exemption or not liable to tax that are used by tax declarants as loan collaterals in pledges or mortgages, and credit institutions have to realize such pledged or mortgaged assets in accordance with law for debt recovery while tax declarants have neither yet filled in new customs declarations nor fully paid taxes in accordance with the customs law.

n/ Imported goods and exported goods in other cases in which customs offices, inspection agencies or audit offices detect, through inspection or audit at taxpayers’ offices or customs offices under Point b, Clause 2, Article 21, and Point b, Clause 2, Article 22, of the Law on Tax Administration, that tax declarants fail to make tax declaration or have declared and calculated taxes or determined tax amounts eligible for exemption, reduction, refund or non-collection or determined themselves as being  not subject to tax in contravention of law.

5. Order of tax assessment

a/ Identifying goods subject to tax assessment under Clause 4 of this Article.

b/ Calculating assessed tax amounts:

Assessed tax amounts shall be calculated based on names, quantities, categories, codes, origin and value of goods, tax rates, exchange rates for tax calculation and tax calculation method.

In case tax assessment is made for part of the total volume of goods of the same category in different customs declarations and tax amounts have been determined in first-time import or export declarations, an assessed tax amount shall be the average tax amount determined according to the following formula:

In case first-time import customs declarations are made for goods not liable to tax or there are no data on tax amounts or customs declarations have been cancelled in accordance with the customs law or there are no such customs declarations, customs offices shall base themselves on the information on names, categories, value, codes, and origin of, and tax rates and tax calculation method for, identical goods or similar goods which is stored on their databases to assess taxes. Exchange rates for tax calculation are those applicable at the time of issuance of tax assessment decisions.

c/ Determining differences between payable tax amounts and tax amounts declared by tax declarants.

d/ Determining tax payment time limit/deadline.

dd/ Making minutes to serve as a basis for tax assessment, except the following cases:

Tax declarants cannot calculate by themselves payable tax amounts; customs offices assess taxes according to conclusions issued by inspection or examination agencies or audit offices or other competent agencies after carrying out inspection, examination or audit at offices of tax declarants, which accurately determine tax amounts to be assessed; imported goods eligible for tax exemption or not liable to tax are used as loan collaterals under Point m, Clause 4 of this Article; imported goods having not yet undergone customs procedures are distrained for auction under decisions of competent agencies or court judgments or rulings and liable to tax under Point l, Clause 4 of this Article.

e/ Sending notices stating legal bases for tax assessment, tax calculation methods and assessed amount for each tax, tax payment time limits/deadlines and time limits/deadlines for calculation of late-payment interests and fines, made according to Form No. 01/TBXNK provided in Appendix II to this Decree, to tax declarants or persons authorized by tax declarants, guarantors and persons paying taxes on behalf of tax declarants.

In case customs offices assess taxes based on written conclusions of competent agencies under Point h, Clause 1, Article 52 of the Law on Tax Administration, and Point n, Clause 4 of this Article, they shall clearly state reasons for tax assessment according to written conclusions of competent agencies, assessed tax amounts and tax payment deadlines/time limits in notices sent to tax declarants.

In case customs offices assess taxes based on results of inspection, examination or post-customs clearance inspection at offices of tax declarants, and reasons for tax assessment, legal bases for tax assessment and tax payment time limits/deadlines are clearly stated in inspection or examination conclusions, no notices are required.

g/ Issuing tax assessment decisions according to Form No. 01/QDADT/TXNK provided in Appendix III to this Decree, and sending them to tax declarants under Point k of this Clause. A tax assessment decision must clearly state reasons and legal bases for tax assessment, assessed tax amount, tax payment time limit/deadline, and time limit/deadline for calculation of late-payment interest.

h/ In case of incomplete and inaccurate tax assessment decisions, customs offices shall issue modified or supplemented tax assessment decisions according to Form No. 01/QDADT/TXNK provided in Appendix III to this Decree.

In case tax assessment decisions are issued in contravention of law, the customs offices that have issued such decisions shall issue decisions to annul tax assessment decisions according to Form No. 02/QDADT/TXNK provided in Appendix III to this Decree.

i/ In case tax, late-payment interest and fine amounts have been paid by tax declarants under tax assessment decisions but such decisions are later modified, supplemented or annulled or the paid amounts are larger than the payable ones, customs offices shall refund the difference under Article 60 of the Law on Tax Administration.

k/ Notices of reasons for tax assessment, tax assessment decisions, modified or supplemented tax assessment decisions, and decisions annulling tax assessment decisions shall be sent to the subjects specified at Point e of this Clause within 8 working hours after they are signed.

6. Time limits/deadlines for payment of assessed tax amounts

a/ Time limits/deadlines for payment of assessed tax amounts are specified in Clause 4, Article 55 of the Law on Tax Administration.

b/ For imported goods and exported goods subject to tax assessment that have not been declared by tax declarants in customs declarations or have been declared in customs declarations  but such declarations are later cancelled in accordance with the customs law, imported goods with their original state upon importation altered after having undergone processing or production, imported goods that are eligible for tax exemption or not liable to tax, and used as loan collaterals in pledges or mortgages and later realized by credit institutions in accordance with law as tax declarants are unable to pay debts, and imported goods that are distrained for auction under decisions of competent agencies or court judgments or rulings and liable to tax, the tax payment deadline is the date of signing a tax assessment decision.

c/ In case of tax assessment for goods imported for export processing or production, imported goods not liable to tax and other goods declared in different customs declarations and remaining in their original state upon importation in which customs offices cannot determine their accurate quantities based on each import declaration, the declaration to be used for application of the time limit/deadline for payment of the assessed tax amount shall be the latest import declaration containing goods subject to tax assessment during the period of inspection, examination or audit.

In case the quantity of goods subject to tax assessment under the latest import declaration is smaller than the quantity of goods subject to tax assessment, the deadline for tax payment for the difference in the quantity of goods subject to tax assessment shall be calculated according to the tax payment deadline stated in the preceding declaration in the same form of import and for the same goods items subject to tax assessment.

7. Competence to decide on tax assessment, and modify, supplement or annul tax assessment decisions                 

The General Director of Customs, Directors of provincial-level Customs Departments, Director of the Post-Customs Clearance Inspection Department, and heads of Customs Branches are competent to decide on tax assessment, and modify, supplement or annul tax assessment decisions.

8. Responsibilities of tax declarants

a/ Tax declarants, persons authorized by tax declarants, guarantors, and persons paying taxes on behalf of tax declarants shall fully pay assessed tax amounts, fines and late-payment interests under Article 54 of the Law on Tax Administration.

In case tax declarants use imported goods eligible for tax exemption or not liable to tax as loan collaterals in pledges or mortgages, and have neither yet filled in new customs declarations nor fully paid taxes in accordance with the customs law but credit institutions have to realize such pledged or mortgaged assets in accordance with law to recover debts under Point m, Clause 4 of this Article, credit institutions shall pay taxes on behalf of tax declarants.

In case imported goods having not yet undergone customs procedures are distrained for auction by customs offices for enforcement of tax administration-related administrative decisions in the customs field, goods eligible for tax exemption or not liable to tax are distrained for auction under decisions of competent agencies or court judgments or rulings and liable to tax, agencies or organizations collecting auction proceeds shall set aside part of such proceeds for payment of taxes for distrained goods to customs offices.

b/ Tax declarants, persons authorized by tax declarants, guarantors, and persons paying taxes on behalf of tax declarants that disagree with tax assessment decisions of customs offices shall still fully pay assessed tax amounts, late-payment interests and fines, except where competent agencies decide to suspend the execution of tax assessment decisions under Clause 1, Article 61 of the Law on Tax Administration.

Chapter IV

TAX PAYMENT TIME LIMITS OR DEADLINES AND RESPONSIBILITY TO FULFILL TAX LIABILITY

Article 18. Tax payment time limits or deadlines for state budget revenues from land, royalty for water resource or mineral mining, marine area use charge, registration fee and license fee

1. Non-agricultural land use tax

a/ The time limit for first-time tax payment is 30 days from the date of issuance of a notice of non-agricultural land use tax payment by a tax office.

From the second year onward, taxpayers shall pay non-agricultural land use tax once a year no later than October 31.

b/ The deadline for payment of tax differences as determined by taxpayers in general declarations is March 31 of the calendar year following the tax year.

c/ The time limit for tax payment for a modified tax declaration dossier is 30 days from the date of issuance of a notice of non-agricultural land use tax payment.

2. Agricultural land use tax

a/ The time limit for first-time tax payment is 30 days from the date of issuance of a notice of agricultural land use tax payment by a tax office.

b/ From the second year onward, taxpayers may pay agricultural land use tax once or twice a year. For taxpayers that choose to pay agricultural land use tax once a year, the payment deadline is May 31.

For taxpayers that choose to pay agricultural land use tax twice a year, the payment deadlines are May 31 for the first-time payment (50% of the total payable tax amount) and October 31 for the second-time payment (the other 50% of the total payable tax amount).

c/ The time limit for tax payment for a modified tax declaration dossier is 30 days from the date of issuance of a notice of agricultural land use tax payment.

d/ For localities having the time of agricultural product harvest not coinciding with tax payment time limits/deadlines specified in this Clause, tax offices may prolong such time limits/deadlines for no more than 60 days each.

3. Land rental and water surface rental

a/ For annual payment of land rental and water surface rental:

a.1/ The time limit for first-time payment of land rental and water surface rental is 30 days from the date of issuance of a notice of land rental and water surface rental payment by a tax office.

a.2/ From the second year onward, land and water surface lessees may pay rentals once or twice a year. For taxpayers that choose to pay land rental and water surface rental once a year, the payment deadline is May 31. For taxpayers that choose to pay land rental and water surface rental twice a year, the payment deadlines are May 31 for the first-time payment (50% of total rentals) and October 31 for the second-time payment (the remaining 50% of total rentals).

In case of first-time land and water surface lease with the date of determination of financial liability to pay land rental and water surface rental for the first year later than October 31, the tax office shall issue a notice of land rental and water surface rental payment for the remaining time of the year.

a.3/ The time limit for land rental and water surface rental payment for a modified rental declaration dossier is 30 days from the date of issuance of a notice of land rental and water surface rental payment.

a.4/ Time limits for land rental and water surface rental payment in case tax offices issue notices of rental payment according to documents of competent state agencies permitting land use term extension for subjects that delay putting land into use or use land behind schedules set in investment projects and other cases in which factors relating to the determination of payable land rental and water surface rental amounts are adjusted:

Within 30 days from the date of issuance of a notice of land rental and water surface rental payment, the lessee shall pay 50% of the payable land rental and water surface rental amount as notified;

Within 90 days from the date of issuance of a notice of land rental and water surface rental payment, the lessee shall pay the remaining 50% of the payable land rental and water surface rental amount as notified.

b/ For one-off payment of land rental and water surface rental for the whole lease term:

b.1/ Time limits for first-time payment of land rental and water surface rental:

Within 30 days from the date of issuance of a notice of land rental and water surface rental payment, the lessee shall pay 50% of the payable land rental and water surface rental amount as notified;.

Within 90 days from the date of issuance of a notice of land rental and water surface rental payment, the lessee shall pay the remaining 50% of the payable land rental and water surface rental amount as notified.

b.2/ The time limit for payment of land rental and water surface rental for modified rental declaration dossiers is 30 days from the date of issuance of a rental payment notice.

4. Land use levy

a/ Within 30 days from the date of issuance of a notice of land use levy payment, the land user shall pay 50% of the payable land use levy amount as notified;

b/ Within 90 days from the date of issuance of a notice of land use levy payment, the land user shall pay the remaining 50% of the payable land use levy amount as notified.

c/ Within 30 days from the date of issuance of a notice of land use levy payment, the land user shall pay 100% of the payable land use levy amount as notified in case of re-determination of a payable land use levy amount that is overdue for 5 years from the date of issuance of a decision on allocation of resettlement land but the concerned household or individual has not yet fully paid the land use levy arrears.

5. Royalty for water resource exploitation

a/ The time limit for first-time payment of royalty for water resource exploitation or payment of royalty for water resource exploitation adjusted under a competent state agency’s document is 90 days from the date of issuance of a notice of royalty payment by a tax office.

b/ From the second year onward, taxpayers may pay the royalty for water resource exploitation once or twice a year. For taxpayers choosing to pay the royalty once a year, the payment deadline is May 31.

For taxpayers choosing to pay the royalty twice a year, the payment deadlines are May 31 for the first-time payment (50% of the payable royalty amount) and October 31 for the second-time payment (the remaining 50% of the payable royalty amount).

c/ In case of suspension of water resource exploitation under documents of provincial-level People’s Committees: The time limit for royalty payment for the suspension period may be extended to be equal to such suspension period but must not exceed the remaining validity period of the exploitation license. Taxpayers shall fully pay the royalty amount for the suspension period within 30 days from the date of resumption of water resource exploitation under regulations on provincial-level People’s Committees.

6. Royalty for mineral mining: 

a/ The time limit for first-time payment of royalty for mineral mining or payment of royalty for mineral mining adjusted under a competent state agency’s document is 90 days from the date of issuance of a notice of royalty payment by a tax office.

b/ From the second year onward, taxpayers may pay the royalty for mineral mining once or twice a year. For taxpayers that choose to pay the royalty once a year, the payment deadline is May 31.

For taxpayers that choose to pay the royalty twice a year, the payment deadlines are May 31 for the first-time payment (50% of the payable royalty amount) and October 31 for the second-time payment (the remaining 50% of the payable royalty amount).

c/ In case of suspension of mineral mining under documents of provincial-level People’s Committees: The time limit for royalty payment for the suspension period may be extended to be equal to such suspension period but must not exceed the remaining validity period of the mineral mining license. Taxpayers shall fully pay the royalty amount for mineral mining for the suspension period within 30 days from the date of resumption of mineral mining under regulations on provincial-level People’s Committees.

7. Marine area use charge:

a/ For annual payment of marine area use charge:

The time limit for first-time payment of marine area use charge or payment of marine area use charge adjusted under a competent state agency’s document is 30 days from the date of issuance of a notice of marine area use charge payment.

From the second year onward, taxpayers may pay the charge once or twice a year. For taxpayers that choose to pay the charge once a year, the payment deadline is May 31.

For taxpayers that choose to pay the charge twice a year, the payment deadlines are May 31 for the first-time payment (50% of the payable charge amount) and October 31 for the second-time payment (the remaining 50% of the payable charge amount).

b/ For one-off payment of marine area use charge for the whole term of marine area allocation: The time limit for charge payment is within 30 days from the date of issuance of a notice of marine area use charge payment.

8. Registration fee: The time limit for registration fee payment is 30 days from the date of issuance of a registration fee payment notice, except where taxpayers are entitled owe their payable fee amounts.

9. License fee: 

a/ The deadline for license fee payment is January 30 every year.

b/ For small- and medium-sized enterprises transformed from business households (including also their subsidiaries and business locations), upon the expiration of the license fee grace period (the fourth year from the year of establishment):

b.1/ In case the license fee grace period expires in the first half of a year, the deadline for license fee payment is July 30 of that year.

b.2/ In case the license fee grace period expires in the second half of a year, the deadline for license fee payment is January 30 of the year following that year.

c/ For business households and business individuals that have terminated their production or business operations but later resume such operations:

c.1/ In case they resume their operations in the first half of a year, the deadline for license fee payment is July 30 of that year.

c.2/ In case they resume their operations in the second half of a year, the deadline for license fee payment is January 30 of the year following that year.

Article 19. Extension of tax payment time limits in special cases

In each period, when certain entities, sectors or trades meet special difficulties, the Ministry of Finance shall assume the prime responsibility for, and coordinate with related ministries and sectors in, proposing the Government to stipulate entities and kinds of taxes and other state budget revenues eligible for extension of payment time limits; time, order, procedures, competence, and dossiers for extension of tax payment time limit. The extension of tax payment time limits must not lead to adjustment of state budget revenue estimates already decided by the National Assembly.

Article 20. Extension of the time limit for payment of royalty for mineral mining upon occurrence of problems concerning ground clearance for land lease

1. Dossiers for extension of the payment time limit    

A taxpayer eligible for extension of the time limit for payment of royalty for mineral mining upon occurrence of problems concerning ground clearance for land lease shall make and send a dossier of request for extension of the payment time limit to the tax office managing the relevant revenue. A dossier must comprise:

a/ A request for extension of the payment time limit, made by the taxpayer according to Form No. 01/GHKS provided in Appendix III to this Decree and clearly stating the reason for failure to commence the project or suspension of mining activities, the royalty amount requested for extension of the payment time limit, requested period of extension, the land area involved in problems concerning ground clearance for land lease, and total land area stated in the mineral mining license.

b/ A document on the taxpayer’s problems concerning ground clearance for land lease bearing the certification of a competent state agency (commune-level People’s Committee or district-level Board for Ground Clearance Compensation or another agency having similar functions), stating the land area involved in problems concerning ground clearance for land lease.

c/ Other relevant documents (if any).

2. The extension period must not exceed 2 years, counting from the deadline for payment of royalty for mineral mining.

3. The amount of royalty for mineral mining eligible for extension of the payment time limit is the royalty amount owed by the taxpayer at the time of requesting extension of the payment time limit in proportion to the land area stated in the mineral mining license which is involved in problems concerning ground clearance for lease land and certified by a competent state agency.

In case the taxpayer cannot commence the project or has to suspend all mineral mining activities due to problems concerning ground clearance for lease land, the taxpayer will be entitled to extension of the payment time limit for the whole royalty amount it/he/she still owes.

4. Order and procedures for extension

a/ For a dossier of request for extension of the payment time limit which is not complete as specified in Clause 1 of this Article or contains other errors, within 3 working days after receiving it, the tax office shall make a notice according to Form No. 03/GHKS provided in Appendix III to this Decree to request the taxpayer to supplement the dossier or give explanations. If the taxpayer fails to complete the dossier at the request of the tax office, it/he/she will not be considered for extension of the payment time limit.

b/ For a dossier which is complete and made according to proper forms as specified in Clause 1 of this Article, within 10 working days after receiving it, the tax office shall send to the taxpayer:

A letter of refusal to extend the payment time limit, made according to Form No. 04/GHKS provided in Appendix III to this Decree, if the taxpayer is not eligible for extension.

A decision on extension of the payment time limit, made according to Form No. 02/GHKS provided in Appendix III to this Decree, if the taxpayer is eligible for extension. The decision must be published on the tax sector’s website within 3 working days after its issuance.

5. Heads of tax offices managing the relevant revenue shall decide on the amount of royalty for mineral mining eligible for extension of the payment time limit and on the extension period.

Article 21. Fulfillment of the tax payment obligation by persons on exit

1. Subject to exit suspension are:

a/ Individuals and at-law individual representatives of enterprises that are subject to enforcement of tax administration-related administrative decisions and have not fulfilled the tax payment obligation.

b/ Vietnamese people who are going to leave the country for permanent residence abroad but have not fulfilled the tax payment obligation.

c/ Overseas Vietnamese who are going to leave Vietnam but have not fulfilled the tax payment obligation.

d/ Foreigners who are going to leave Vietnam but have not fulfilled the tax payment obligation.

2. Competence to decide on exit suspension, extension of exit suspension period and annulment of exit suspension

a/ Heads of tax offices managing taxpayers may, based themselves on the actual situation and tax administration work in their localities, decide to select persons subject to exit suspension in the cases specified in Clause 1 of this Article.

b/ Persons competent to decide on exit suspension may extend exit suspension period and annul exit suspension.

c/ Persons competent to decide on exit suspension shall annul exit suspension  within 24 working hours after concerned taxpayers fulfill the tax payment obligation.

3. Order and procedures for exit suspension, extension of exit suspension period and annulment of exit suspension

a/ After reviewing, comparing and accurately determining taxpayers’ tax payment obligation, the tax administration offices managing the taxpayers shall make a list of individuals or at-law individual representatives of enterprises subject to exit suspension and prepare documents according to Form No. 01/XC provided in Appendix III to this Decree and send them to the immigration agency and concurrently to the concerned taxpayers for them to know and fulfill their tax payment obligation before leaving the country.

b/ Right on the day of receiving a tax administration office’s document on exit suspension applicable to a taxpayer, the immigration agency shall effect the exit suspension for such taxpayer according to regulations and publish information thereon on its website.

c/ Within 24 hours after a taxpayer fulfills the tax payment obligation, the concerned tax administration office shall issue a document annulling the exit suspension, made according to Form No. 02/XC provided in Appendix III to this Decree, and send it to the immigration agency for the latter to annul the exit suspension according to regulations.

Thirty days before the exit suspension period expires, if the taxpayer still fails to fulfill the tax payment obligation, the tax administration office shall send a document on extension of exit suspension period, made according to Form No. 02/XC provided in Appendix III to this Decree, to the immigration agency and concurrently to the taxpayer.

d/ Documents on exist suspension, extension of exit suspension period and annulment of exit suspension shall be sent by post or by electronic means when conditions permit and published on websites of tax administration offices. In case a document sent by post to a taxpayer is returned, it shall be considered to be successfully sent if it has been published on the website of the concerned tax administration office.

Chapter V

TAX REFUND; FREEZING OF TAX ARREARS; WRITE-OFF OF TAX ARREARS, LATE-PAYMENT INTERESTS AND FINES

Article 22. Classification of tax refund request dossiers for imported and exported goods subject to examination before tax refund

1. Cases subject to examination before tax refund as specified at Points a, b, c, d, dd and e, Clause 2, Article 73 of the Law on Tax Administration.

2. In addition to the cases specified in Clause 1 of this Article, dossiers subject to examination before tax refund include:

a/ Dossiers of taxpayers that, in 12 months counting up to the date of submission of a dossier of request for tax refund, are identified by customs offices as having committed customs-related violations and handled for more than twice (including also acts of making false declaration leading to a deficit in the payable tax amount or an increase in the exemptible, reducible, refundable or non-collectible tax amount) with a fine level exceeding the competence of heads of Customs Branches as prescribed by the law on handling of administrative violations.

b/ Dossiers of taxpayers that, in 24 months counting up to the date of submission of a dossier of request for tax refund, are identified by customs offices as having been handled for smuggling or illegal cross-border transportation of goods.

c/ Dossiers of taxpayers that are subject to enforcement of tax administration-related administrative decisions.

d/ Dossiers for goods that are liable to excise tax.

dd/ Dossiers for imported goods that must be re-exported to foreign countries (or re-exported to third countries or into non-tariff zones) via a border gate other than the border gate of importation; dossiers for exported goods that must be re-imported into Vietnam via a border gate other than the border gate of exportation.

Article 23. Procedures, dossiers and period of tax arrears freezing

1. Dossier of tax arrears freezing

a/ For a taxpayer specified in Clause 1, Article 83 of the Law on Tax Administration: The death certificate or death notice or a substitute of the death notice in accordance with the law on civil status or a court ruling declaring the taxpayer as dead, missing or having lost civil act capacity (the original or a duplicate or certified copy).

b/ For a taxpayer specified in Clause 2, Article 83 of the Law on Tax Administration: The taxpayer’s dissolution decision and information on its name and enterprise identification number and the time the concerned business registration agency makes announcement of the taxpayer undergoing dissolution procedures in the national information system on enterprise registration, cooperative registration and business registration (below referred to as the national business registration information system).

c/ For a taxpayer specified in Clause 3, Article 83 of the Law on Tax Administration: A competent court’s notice of acceptance of the taxpayer’s request for opening of bankruptcy procedures (the original or a duplicate or certified copy).

d/ For a taxpayer specified in Clause 4, Article 83 of the Law on Tax Administration: The written certification between the concerned tax administration office and the commune-level People’s Committee of the locality where the taxpayer’s office is located or where exists its/his/her contact address stating that the taxpayer no longer operates at the address registered as business location or contact address and the tax administration office’s notice of the taxpayer’s non-operation at the registered address (the original or a duplicate or certified copy).

dd/ For a taxpayer specified in Clause 5, Article 83 of the Law on Tax Administration: The concerned tax administration office’s request sent to the agency competent to revoke, or a competent agency’s decision on revocation of, the taxpayer’s business registration certificate, enterprise registration certificate, cooperative registration certificate, business household registration certificate, establishment and operation license or practice license, or branch or representative office registration certificate (the original or a duplicate or certified copy).

2. Period of tax arrears freezing

a/ For a taxpayer specified in Clause 1, Article 83 of the Law on Tax Administration, the period of tax arrears freezing shall be counted from the date of issuance of the death certificate or death notice or a substitute of the death notice in accordance with the law on civil status or a court ruling declaring the taxpayer as dead, missing or having lost civil act capacity to the time a court annuls the ruling declaring the taxpayer as dead, missing or having lost civil act capacity or the time the taxpayer is eligible for write-off of tax arrears according to regulations.

b/ For a taxpayer specified in Clause 2, Article 83 of the Law on Tax Administration, the period of tax arrears freezing shall be counted from the date the concerned business registration agency makes an announcement on the taxpayer undergoing dissolution procedures in the national business registration information system to the time the taxpayer resumes business activities or completes dissolution procedures or is eligible for write-off of tax arrears according to regulations.

c/ For a taxpayer specified in Clause 3, Article 83 of the Law on Tax Administration, the period of tax arrears freezing shall be counted from the date a competent court issues a notice of acceptance of the taxpayer’s request for opening of bankruptcy procedures or from the date the taxpayer sends an enterprise bankruptcy request dossier to the concerned tax administration office and is awaiting completion of debt payment and handling procedures in accordance with the Law on Bankruptcy to the time the taxpayer resumes business activities or is eligible for write-off of tax arrears according to regulations.                               

In case a competent court has issued a notice of acceptance of the taxpayer’s request for opening of bankruptcy procedures, the taxpayer will be eligible for freezing of the tax arrears amount it owes by the time of issuance of the notice.

d/ For a taxpayer specified in Clause 4, Article 83 of the Law on Tax Administration, the period of tax arrears freezing shall be counted from the date the concerned tax administration office issues a nationwide notice of the taxpayer’s or its/his/her at-law representative’s non-presence at the business address or contact address registered with the tax administration office to the time the taxpayer resumes business activities or is eligible for write-off of tax arrears according to regulations.

dd/ For a taxpayer specified in Clause 5, Article 83 of the Law on Tax Administration, the period of tax arrears freezing shall be counted from the date the concerned tax administration office requests in writing a competent agency to revoke, or from the effective date of a competent agency’s decision on revocation of, the taxpayer’s business registration certificate, enterprise registration certificate, cooperative registration certificate, business household registration certificate, establishment and operation license or practice license or branch or representative office registration certificate to the time the taxpayer resumes business activities or is eligible for write-off of tax arrears according to regulations.

3. Order and procedures for tax arrears freezing

a/ In case a taxpayer that is eligible for tax arrears freezing under Article 83 of the Law on Tax Administration submits a complete dossier as specified in Clause 1 of this Article, the head of the tax administration office managing the taxpayer shall issue a decision on tax arrears freezing according to Form No. 01/KN provided in Appendix III to this Decree for the tax arrears owed by the taxpayer at the starting point of the period of tax arrears freezing specified in Clause 2 of this Article.

b/ In case a tax administration office has issued a tax arrears freezing decision for a taxpayer but a court annuls the ruling declaring the taxpayer as dead, missing or having lost civil act capacity or the taxpayer resumes business activities, the tax administration office shall issue a decision on invalidation of the tax arrears freezing decision according to Form No. 02/KN provided in Appendix III to this Decree. The tax administration office shall calculate a late-payment interest for the period from the date of issuance of the decision on invalidation of the tax arrears freezing decision to the date the taxpayer fully pays tax arrears to the state budget.

c/ In case a tax administration office has issued a tax arrears freezing decision for a taxpayer, when the taxpayer is eligible for write-off of tax arrears as specified in Article 85 of the Law on Tax Administration, the tax administration office shall issue a decision on invalidation of the tax arrears freezing decision according to Form No. 02/KN provided in Appendix III to this Decree and write off tax arrears according to regulations.

d/ In case a taxpayer who is an individual, a business individual, household head, business household head, or sole proprietorship or single-member limited liability company owner has had his/her tax arrears frozen but a tax administration office detects that the taxpayer establishes another business establishment or enterprise, the tax administration office shall issue a decision on invalidation of the tax arrears freezing decision according to Form No. 02/KN provided in Appendix III to this Decree and calculate a late-payment interest for the period from the date the taxpayer’s tax arrears are frozen to the date the taxpayer fully pays tax arrears to the state budget.

Article 24. Write-off of tax arrears, late-payment interests and fines for those affected by large-scale natural disasters, catastrophes or epidemics

1. Entities eligible for write-off of tax arrears, late-payment interests and fines

Taxpayers suffering material damage due to impacts of large-scale natural disasters, catastrophes or epidemics announced by competent state agencies.

2. Conditions for write-off of tax arrears, late-payment interests and fines

Taxpayers have been exempted from late-payment interests under Clause 8, Article 59 of the Law on Tax Administration and eligible for extension of the tax payment time limit under Point a, Clause 1, Article 62 of the Law on Tax Administration but still suffer damage. The amount of tax arrears, late-payment interests and fines to be written off must not exceed the remaining value of damage.

3. Competence to write off tax arrears, late-payment interests and fines

The competence to write off tax arrears, late-payment interests and fines must comply with Article 87 of the Law on Tax Administration.

4. Order, procedures and dossiers for write-off of tax arrears, late-payment interests and fines

Upon occurrence of large-scale natural disasters, catastrophes or epidemics as announced by competent state agencies, the Ministry of Finance shall assume the prime responsibility for, and coordinate with related ministries and sectors in, proposing the Government to provide the order, procedures and dossiers for write-off of taxpayers’ tax arrears, late-payment interests and fines.

Article 25. Coordination between tax administration offices and business registration agencies or local administrations in writing off tax arrears, late-payment interests and fines and refunding to the State tax arrears, late-payment interest and fine amounts already written off before granting business registration certificates, enterprise registration certificates, cooperative registration certificates, or branch or representative office operation registration certificates (below collectively referred to as business registration certificates) for taxpayers that have tax arrears, late-payment interests and fines written off under Clause 3, Article 85 of the Law on Tax Administration

1. Coordination between tax administration offices and local administrations

a/ The exchange of information between tax administration offices and district-level business registration agencies shall be conducted as follows:

a.1/ Tax administration offices managing taxpayers who are individuals, business individuals, household heads, business household heads, or sole proprietorship or single-member limited liability company owners shall make and send a list of the taxpayers that have had tax arrears, late-payment interests and fines written off to district-level business registration agencies, covering names and tax identification numbers of the taxpayers; names and serial numbers of citizen identity cards or people’s identity cards or passports or other lawful personal identity papers of the taxpayers; written-off amounts and time of write-off.

a.2/ District-level business registration agencies shall provide tax administration offices with information on requests for registration of establishment of business households or cooperatives of taxpayers on the list of taxpayers that have had tax arrears, late-payment interests and fines written off which is provided by tax administration offices under Point a.1, Clause 1 of this Article.

a.3/ In case taxpayers being individuals, business individuals, household heads, business household heads, or sole proprietorship or single-member limited liability company owners who have had tax arrears, late-payment interests and fines written off and have fully refunded the written-off amounts to the state budget, tax administration offices shall provide district-level business registration agencies with information on the taxpayers’ fulfillment of the tax payment obligation, covering names and tax identification numbers of the taxpayers; names, serial numbers of citizen identity cards or people’s identity cards or passports or other lawful personal identity papers of the taxpayers; written-off amounts and time of write-off; and amounts already paid into the state budget;

b/ District-level business registration agencies shall not grant business household registration certificates to individuals, business individuals, household heads, business household heads, and sole proprietorship or single-member limited liability company owners who had tax arrears, late-payment interests and fines written off but have not refunded the written-off amounts into the state budget. In case tax administration offices detect that district-level business registration agencies grant business household or cooperative registration certificates to taxpayers who had their tax arrears, late-payment interests and fines written off but have not refunded the written-off amounts into the state budget, the district-level business registration agencies shall revoke the granted certificates at the request of tax administration offices.

c/ Forms of information exchange

The exchange of information between tax administration offices and district-level business registration agencies shall be conducted in paper documents or by electronic means when conditions permit.

d/ Responsibilities of local administrations

d.1/ District-level People’s Committees shall direct related local functional agencies to coordinate with tax administration offices in granting and revoking business household or cooperative registration certificates to/from those that have had tax arrears, late-payment interests and fines written off;

d.2/ Commune-level People’s Committees shall assume the prime responsibility for, and coordinate with tax administration offices in, certifying that taxpayers have no asset in localities for tax payment.

2. Coordination between tax administration offices and provincial-level business registration agencies

a/ The exchange of information between tax administration offices and provincial-level business registration agencies shall be conducted as follows:

a.1/ Tax administration offices managing taxpayers who are individuals, business individuals, household heads, business household heads, or sole proprietorship or single-member limited liability company owners shall provide business registration agencies with information on the taxpayers that have had tax arrears, late-payment interests and fines written off, covering names and tax identification numbers of the taxpayers; names and serial numbers of citizen identity cards or people’s identity cards or passports or other lawful personal identity papers of the taxpayers; amounts already written off and time of write-off.

a.2/ Business registration agencies shall provide tax administration offices with information on business registration requests of taxpayers on the list of taxpayers that have had tax arrears, late-payment interests and fines written off which is provided by tax administration offices under Point a.1, Clause 2 of this Article.

a.3/ In case taxpayers being individuals, business individuals, household heads, business household heads, or sole proprietorship or single-member limited liability company owners who have had tax arrears, late-payment interests and fines written off and have fully refunded the written-off amounts to the state budget, tax administration offices shall provide business registration agencies with information on the taxpayers’ fulfillment of the tax payment obligation, covering names and tax identification numbers of the taxpayers; names, serial numbers of citizen identity cards or people’s identity cards or passports or other lawful personal identity papers of the taxpayers; amounts already written off and time of write-off; and amounts already paid into the state budget;

b/ Business registration agencies shall not grant business registration certificates to individuals, business individuals, household heads, business household heads, and sole proprietorship or single-member limited liability company owners who have had their tax arrears, late-payment interests and fines written off but have not yet refunded the written-off amounts into the state budget. In case tax administration offices detect that business registration agencies grant business registration certificates to taxpayers who have had tax arrears, late-payment interests and fines written off but have not refunded the written-off amounts into the state budget, the business registration agencies shall revoke the granted certificates at the request of tax administration offices.

c/ Forms of information exchange

c.1/ The Ministry of Finance and the Ministry of Planning and Investment shall formulate the process of information exchange so as to control the refund of written-off tax arrears, late-payment interest and fine amounts and grant of business registration certificates to taxpayers that have had their tax arrears, late-payment interests and fines written off.

c.2/ The exchange of enterprise information shall be conducted via electronic networks connecting the tax information system and the national information system on enterprise registration and cooperative registration.

c.3/ When necessary, the parties may exchange information via email or transmission of e-data files or in other forms to meet information management and use needs.

c.4/ Information exchange shall be conducted by the real-time automatic method.

c.5/ Information exchanged between tax administration offices and business registration agencies is as legally valid as information exchanged in the form of paper document.

Chapter VI

INFORMATION PROVISION RESPONSIBILITY, DISCLOSURE OF TAXPAYER INFORMATION AND TASKS AND POWERS OF COMMERCIAL BANKS

Article 26. State management agencies’ information provision responsibility

1. State management agencies shall provide taxpayer information to tax administration offices in the following cases:

a/ Business registration agencies and cooperative registration agencies shall send information on first-time grant or change of enterprise registration certificates or cooperative registration certificates; suspension of business activities; resumption of operation; revocation of enterprise registration certificates or cooperative registration certificates; restoration of legal status after revocation of enterprise registration certificates or cooperative registration certificates; dissolution, bankruptcy, and sanctioning of violations related to enterprise or cooperative registration of enterprises and cooperatives to tax offices by electronic means via the system for exchange of information on business registration and tax registration right on the date they record such information in the national information system on enterprise registration and cooperative registration or on the subsequent working day at the latest.

b/ Competent state agencies (except the case specified at Point a of this Clause) shall send information on first-time grant or change of business registration certificates, practice licenses, establishment and operation licenses, or investment registration certificates; suspension of business activities; resumption of operation; revocation of business registration certificates, practice licenses, establishment and operation licenses, or investment registration certificates; restoration of legal status after revocation of certificates or licenses of taxpayers to provincial-level Tax Departments of the localities where taxpayers’ offices are located by electronic means right on the date they record such information in their systems or on the subsequent working day at the latest or within 7 working days in case it is impossible to transmit and receive information by electronic means.

2. State management agencies shall provide information to tax administration offices, specifically as follows:

a/ To-be-provided information:

a.1/ The Ministry of Construction and state management agencies in charge of housing shall provide information on management, use and ownership of houses by organizations, households, business households, individuals, and business individuals and other information in accordance with the Law on Tax Administration and other relevant laws.

a.2/ The Ministry of Natural Resources and Environment and state management agencies in charge of land and natural resources shall provide information on land use, information on revenues related to land and land-attached assets, information on mineral mining licenses and mining output in each year under each license and other information in accordance with the Law on Tax Administration and other relevant laws.

a.3/ The Ministry of Public Security and its attached state management agencies shall provide and exchange information relating to prevention and control of tax-related crimes; provide information on entry and exit and information on registration and management of vehicles of organizations and individuals and provide other information in accordance with the Law on Tax Administration and other relevant laws.

a.4/ The Ministry of Industry and Trade and state management agencies in charge of trade shall provide information on Vietnam’s and foreign countries’ policies on management of imported and exported goods, goods in transit and border-gate transfer, and temporarily imported, re-exported, temporarily exported and re-imported goods; information on handling of administrative violations in specialized fields; information on market surveillance regarding prevention, control and handling of acts of trading in smuggled goods, producing and trading in counterfeit goods, banned goods and goods of unclear origin, infringing upon intellectual property rights, violating regulations on quality, measurement, pricing, food safety and trade frauds, violating regulations on protection of consumer interests; e-commerce, commercial franchise; contents of e-commerce and commercial franchise licenses, and information relating to tax administration for organizations and individuals engaged in e-commerce and commercial franchise activities; information on anti-dumping and countervailing measures, safeguards, and trade remedies evasion prevention, and other information in accordance with the Law on Tax Administration and other relevant laws.

a.5/ The State Bank of Vietnam shall coordinate with the Ministry of Finance in directing and guiding commercial banks, credit institutions and intermediary payment service providers licensed by the State Bank of Vietnam to connect with and provide to tax administration offices information relating to via-bank transactions of organizations and individuals and coordinate with tax administration offices in implementing tax-related enforcement measures; coordinate with the Ministry of Finance and related ministries and sectors in establishing mechanisms for managing and supervising cross-border payment transactions in e-commerce, digital platform-based business and other services with organizations and individuals in Vietnam; in deducting and paying taxes on behalf of overseas suppliers upon occurrence of payment transactions between overseas suppliers and goods and service purchasers in Vietnam, and provide other information in accordance with the Law on Tax Administration and other relevant laws.

a.6/ The Ministry of Information and Communications and state management agencies in charge of Internet service provision and use, cyber information and online video games shall provide information on contents of licenses for provision and use of Internet services, cyber information and online video games; information relating to online advertising, online purchase and sale of information technology products and services, digital platform-based business; other online services and other information in accordance with the Law on Tax Administration and other relevant laws; and coordinate with state management agencies and tax offices in providing information via online networks and exchanging e-data on a daily basis via the taxpayer information system or the Vietnam National Single Window portal.

a.7/ The Ministry of Transport and state management agencies in charge of cargo and passenger transportation; registration of vehicle ownership and use rights shall provide information on contents of licenses for operation in the field of cargo and passenger transportation; information on registration of vehicle ownership and use rights and other information in accordance with the Law on Tax Administration and other relevant laws.

a.8/ The Ministry of Labor, Invalids and Social Affairs and state management agencies in charge of operation concerning foreign workers in Vietnam and Vietnamese guest workers shall provide information on contents of licenses for operation concerning foreign workers in Vietnam and Vietnamese guest workers and other information in accordance with the Law on Tax Administration and other relevant laws.

a.9/ The Ministry of Health and state management agencies in charge of pharmacy business establishments and medical examination and treatment establishments shall provide information on contents of operation licenses of pharmacy business establishments and medical examination and treatment establishments and other information in accordance with the Law on Tax Administration and other relevant laws.

a.10/ The Ministry of Science and Technology and state management agencies in charge of intellectual property rights and technology transfer shall provide information on intellectual property rights and technology transfer in Vietnam and foreign countries in accordance with the Law on Tax Administration and other relevant laws.

a.11/ Inspection agencies shall provide information relating to the sending of inspection records or conclusions on observance of the tax laws by taxpayers they inspect in accordance with the Law on Inspection and the Law on Tax Administration.

a.12/ Audit offices shall provide information and documents relating to the performance of tax obligations by taxpayers in accordance with the Law on State Audit and the Law on Tax Administration.

a.13/ Courts and arbitrations shall provide information on court judgments and rulings and arbitral awards on termination of operation of investment projects, or bankruptcy of enterprises and cooperatives and other information in accordance with the Law on Tax Administration and other relevant laws.

a.14/ The General Statistics Office of Vietnam shall provide information on reports on results of statistical surveys related to taxpayers and business establishments; analytical reports relating to taxpayers and business establishments; macroeconomic statistical information; and other statistical information relating to taxpayers and business establishments; national-level standards indexes and other information in accordance with the Law on Tax Administration and other relevant laws.

a.15/ Social insurance agencies shall provide information on the number of workers covered by social insurance, health insurance and occupational accident insurance and insurance premium amounts not yet paid.

a.16/ Economic zone or hi-tech park management boards shall provide information on amounts of land rental, water surface rental and land use levy which are payable, have been paid and are to be paid by organizations and individuals that are allocated or leased land in economic zones or hi-tech parks by the State.

a.17/ State management agencies having remittances into the state budget from the sale of land-attached assets or transfer of land use rights and from management, use and commercial operation of public assets, lease, joint venture or association after fulfillment of the tax-, charge- and fee-related obligation in accordance with the Law on Management of Public Assets shall provide information relating to such remittances.

a.18/ Other state agencies related to taxpayers shall provide taxpayer information upon request in accordance with the Law on Tax Administration and other relevant laws.

b/ Forms of information provision: By electronic means or in paper document.

c/ The Ministry of Finance shall assume the prime responsibility for, and the ministries, sectors and state management agencies specified at Point a of this Clause shall coordinate with the Ministry of Finance in, formulating a Regulation on information exchange and provision and coordination between the Ministry of Finance and each unit to specify contents, time limits and forms of information provision.

Article 27. Information provision responsibility of related organizations and individuals

1. Organizations providing tax-related procedure services or accounting services; organizations entrusted to conduct import or export; persons authorized by or providing guarantee for and paying taxes on behalf of, taxpayers; and independent audit firms shall provide information relating to their agreements with taxpayers and documents used as a basis for determining tax obligations in accordance with the Law on Tax Administration and other relevant laws when so requested in writing by tax administration offices.

2. Organizations and individuals that are business partners or clients of taxpayers shall provide information relating to taxpayers in accordance with the Law on Tax Administration and other relevant laws when so requested in writing by tax administration offices.

3. The Vietnam Chamber of Commerce and Industry shall provide information relating to the grant of Vietnam’s certificates of origin for goods exported to foreign countries on a monthly basis and no later than the 5^th of the subsequent month.

4. Income payers shall provide information on payment of incomes and withheld tax amounts of taxpayers when making annual tax finalization or at the request of tax administration offices.

5. Before conducting auction of imported goods eligible for tax exemption or not liable to tax, competent agencies shall provide information on such goods to customs offices for tax assessment.

6. Other organizations and individuals shall provide information in accordance with the Law on Tax Administration and other relevant laws.

7. For information to be provided at the written request of tax administration offices, organizations and individuals shall provide it within 10 days after receiving the request.

Article 28. Responsibilities of state management agencies, organizations and individuals in information provision

1. When requested by tax administration offices, state management agencies and organizations and individuals having the information provision responsibility specified in Article 15 and Clauses 2 and 4, Article 98 of the Law on Tax Administration shall adequately and timely provide information.

2. State management agencies, organizations and individuals shall be held responsible for failure to provide information in time or for provision of inadequate information when requested by tax administration offices, thus affecting the determination of tax obligations or the time for settlement of tax refund, exemption or reduction for taxpayers, in case taxpayers are eligible for compensation under Clause 2, Article 61 and Clause 3, Article 75 of the Law on Tax Administration.

Article 29. Disclosure of taxpayer information             

1. Tax administration offices shall disclose taxpayer information in case taxpayers commit the following acts:

a/ Evading taxes, abetting tax evasion, appropriating tax revenues, or committing tax-related violations then absconding from business locations; illegally issuing and using invoices.

b/ Failing to submit tax declaration dossiers though the 90-day time limit from the deadline for submission of tax declaration dossiers specified by the current tax laws has expired.

c/ Suspending operation, having not yet completed procedures for invalidation of tax identification numbers, or no longer operating at registered addresses.

d/ Committing tax-related violations, affecting interests and tax obligations of other organizations and individuals.

dd/ Failing to comply with requests of tax administration offices according to regulations such as refusing to provide information and documents to tax administration offices, or failing to obey examination and inspection decisions and other requests of tax administration offices in accordance with law.

e/ Obstructing or preventing tax officers or customs officers from performing their duties.

g/ Taxpayers or their guarantors fail to pay taxes and other state budget revenues or comply with tax administration-related administrative decisions though the 90-day time limit from the deadline for payment of taxes and other state budget revenues or the deadline for execution of tax administration-related administrative decisions has expired.

h/ Failing to comply with tax administration-related administrative decisions and committing acts of dispersing assets and absconding.

i/ Tax administration offices shall disclose other information to be disclosed in accordance with law.

2. Contents and forms of information disclosure

a/ To-be-disclosed contents: Tax identification numbers, names of taxpayers, addresses and reasons for disclosure. Depending on each specific case, tax administration offices may additionally disclose some related information of taxpayers.

b/ Forms of information disclosure

b.1/ Publishing information on portals of tax administration offices and websites of tax administration offices of various levels;

b.2/ Disclosing information in the mass media;

b/3/ Posting up information at working offices of tax administration offices;

b.4/ Disclosing information via citizen receptions, press conferences, press releases, and spokespersons of tax administration offices at all levels in accordance with law;

b.5/ Other forms of information disclosure according to relevant regulations.

3. Competence to disclose information

a/ Heads of tax administration offices managing taxpayers or tax administration offices managing state budget revenues shall base themselves on practical situation and tax administration work in their localities to select cases of taxpayers violating regulations and being subject to information disclosure according to Clause 1 of this Article.

b/ Before disclosing taxpayer information, tax administration offices shall review and compare information so as to ensure the accuracy of disclosed information. Heads of tax administration offices shall be held responsible for the accuracy of disclosed information. In case disclosed information is inaccurate, heads of tax administration offices shall make corrections and disclose corrected information in the forms specified at Point b, Clause 2 of this Article.

Article 30. Tasks and powers of commercial banks and intermediary payment service providers

1. Tasks and powers of commercial banks and intermediary payment service providers in collecting and remitting taxes and other state budget revenues:

a/ Tasks of commercial banks in collecting taxes and other state budget revenues

a.1/ To comply with regulations on collection of taxes and other state budget revenues according to Article 56 of the Law on Tax Administration and the Government’s Decree No. 11/2020/ND-CP of January 20, 2020, on administrative procedures concerning state treasury operations (below referred to as Decree No. 11/2020/ND-CP).

a.2/ At the request of payers of taxes and other state budget revenues, to make or guide taxpayers to make documents of remittance into the state budget, clearly identifying information on taxpayers, date of remittance and amount remitted into the state budget according to Decree No. 11/2020/ND-CP.

a.3/ To transfer the whole tax and other state budget revenue amounts to State Treasury Offices’ accounts opened at commercial banks and state-owned banks according to Decree No. 11/2020/ND-CP right on the date of transaction. In case it is impossible to complete procedures right on the date of transaction, to transfer such amounts to State Treasury Offices’ accounts before 10:00 hours of the subsequent transaction day.

a.4/ In case of late or insufficient remittance of tax and state budget revenue amounts into the state budget due to their faults, to pay late-payment interests in accordance with the Law on Tax Administration.

a.5/ To notify and make comparison with related units so as to handle errors according to regulations and may not refund the remitted tax amounts to taxpayers if having transmitted information thereon to State Treasury Offices. Particularly, commercial banks where State Treasury Offices open accounts shall compare documents on remittance into the state budget with the latter.

b/ In addition to the tasks specified at Point a of this Clause, commercial banks  that are connected to portals of tax administration offices also have the following tasks and powers:

b.1/ To guide taxpayers to declare tax payment information in documents on remittance into the state budget. To transmit all information in budget revenue remittance documents issued to taxpayers to tax administration offices via the latter’s portals.

b.2/ To track information based on revenue identification code at tax administration offices’ portals for inscription in state budget remittance documents. To refrain from canceling money orders when tax remittance information has been transmitted to tax administration offices’ portals.

b.3/ To build information technology systems meeting standards on data messages for information exchange according to the message formats specified by tax administration offices. To keep confidential and only use information on collection and remittance of state budget revenues by taxpayers and customs declarants provided by tax administration offices on their portals for collection of state budget revenues.

c/ Intermediary payment service providers shall, within the ambit of their functions and tasks, perform and exercise one or several of the tasks and powers specified at Points a and b of this Clause.

2. Commercial banks shall provide information on taxpayers’ payment accounts opened at banks to tax administration offices as follows:

a/ At the request of tax administration offices, commercial banks shall provide information on the payment account of each taxpayer, including name of account holder, account code based on tax identification number granted by tax administration office, date of account opening, and date of account closure.

b/ The provision of account information under Point a of this Clause shall be conducted for the first time within 90 days after this Decree takes effect. The updating of account information shall be conducted on a monthly basis within the first 10 days of the subsequent month. Information shall be provided by electronic means.

c/ Commercial banks shall provide information on via-account transactions, account balance and transaction data at the request of heads of tax administration offices to serve examination and inspection of the determination of payable tax amounts and enforcement of tax administration-related administrative decisions in accordance with the tax laws.

d/ Tax administration offices shall keep confidential information and be held fully responsible for information security in accordance with the Law on Tax Administration and other relevant laws.

3. To deduct and pay taxes on behalf of overseas suppliers without permanent establishments in Vietnam that are conducting e-commerce or digital platform-based business activities with Vietnam-based organizations and individuals (below referred to as overseas suppliers) in accordance with Clause 3, Article 27 of the Law on Tax Administration, specifically as follows:

a/ In case foreign suppliers have not yet made tax registration, declaration and payment, commercial banks and intermediary payment service providers shall deduct and pay taxes on behalf of foreign suppliers in accordance with the tax laws for each goods or service paid by Vietnam-based individual purchasers concerning e-commerce or digital platform-based business activities.

b/ The General Department of Taxation shall coordinate with related agencies in identifying and disclosing names and website addresses of foreign suppliers not yet made tax registration, declaration and payment with whom goods and service purchasers make transactions. On that basis, the General Department of Taxation shall notify names and website addresses of overseas suppliers to commercial banks and intermediary payment service providers for the latter to identify transaction accounts of overseas suppliers and deduct and pay taxes on behalf of these suppliers for payment transactions made by Vietnam-based individual purchasers via their transaction accounts.

c/ In case those who purchase goods or services of overseas suppliers make payment by cards or other modes which make commercial banks and intermediary payment service providers unable to deduct or pay taxes on behalf of overseas suppliers, commercial banks and intermediary payment service providers shall monitor money amounts transferred to overseas suppliers and monthly make reports thereon according to the form issued by the Minister of Finance and send them to the General Department of Taxation.

d/ Monthly, commercial banks and intermediary payment service providers shall declare and remit into the state budget the tax amounts deducted and paid on behalf of overseas suppliers according to the form issued by the Minister of Finance.

4. To deduct money from taxpayers’ accounts for tax payment and block accounts of taxpayers subject to enforcement of tax administration-related administrative decisions at the request of tax administration offices in accordance with Clause 4, Article 31 of this Decree.

5. In case taxpayers have obtained guarantee for payment of taxes, late-payment interests, fines and other state budget revenues in accordance with the Law on Tax Administration but fail to pay them in time, the guarantee-providing banks shall pay taxes, late-payment interests, fines and other state budget revenues for taxpayers within the scope of the guarantee. Past 90 days from the deadline for payment of tax arrears amounts stated in tax administration offices’ letters of approval, if taxpayers still fail to fully pay such amounts into the state budget, the guarantors shall be subject to enforcement measures for the amounts within the scope of guarantee in accordance with the Law on Tax Administration.

6. In case taxpayers pledge or mortgage imported goods eligible for tax exemption or not liable to tax as loan collaterals and commercial banks have to dispose of such collaterals in accordance with law to recover loans, commercial banks shall provide information on such pledged or mortgaged goods to customs offices for the latter to conduct tax assessment, and shall pay taxes on behalf of taxpayers according to tax assessment decisions of customs offices.  

Chapter VII

ENFORCEMENT OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE DECISIONS

Article 31. Enforcement by the measure of deduction of money amounts from accounts or freezing of accounts of taxpayers subject to enforcement of tax administration-related administrative decisions

1. Subjects of application

The measure of deduction of money amounts from accounts or freezing of accounts shall be applied to taxpayers subject to enforcement of tax administration-related administrative decisions that open accounts at State Treasury offices, commercial banks and other credit institutions.

Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices and tax assessment decisions; notices of tax arrears; decisions on retrieval of tax refunds; decisions on extension of tax payment time limits; decisions on installment payment of tax arrears; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of remedial measures prescribed in the law on the handling of tax administration-related administrative violations; decisions on damage compensation; and other tax administration-related administrative decisions in accordance with law.

Entities subject to enforcement of tax administration-related administrative decisions include:

a/ Taxpayers falling into the cases specified in Clauses 1, 2, 3 and 4, Article 124 of the Law on Tax Administration.

In case a taxpayer that still owes to the state budget has tax arrears but the concerned tax administration office issues a decision on installment payment of tax arrears,  decision on extension of tax payment time limit, decision on freezing of tax arrears or notice of non-imposition of late-payment interest, the enforcement may not be carried out for the tax arrears during the period of installment payment, tax payment extension or freezing of tax arrears or non-imposition of late-payment interests or during the period pending the concerned state audit office or state inspectorate re-determines the tax liability of the taxpayer at its/his/her written request.

b/ Credit institutions that fail to observe decisions on the sanctioning of tax administration-related administrative violations in accordance with the Law on Tax Administration.

c/ Guarantors that pay taxes on behalf of taxpayers: In case a taxpayer fails to fully pay tax arrears to the state budget though the 90-day time limit from the deadline for payment of tax arrears according to the concerned tax administration office’s written approval has expired, the guarantor shall be subject to enforcement measures in accordance with the Law on Tax Administration.

d/ The State Treasury, provincial-level State Treasury offices, district-level State Treasury offices (below collectively referred to as State Treasury offices) that fail to deduct and transfer money amounts from accounts of taxpayers subject to enforcement opened at State Treasury offices for remittance into the state budget under competent agencies’ decisions on sanctioning of tax administration-related administrative violations.

dd/ Related organizations and individuals that fail to observe competent agencies’ decisions on sanctioning of tax administration-related administrative violations.

This measure shall not apply to taxpayers subject to enforcement who are ODA project owners or account owners of ODA capital and concessional loans at State Treasury offices and credit institutions.

2. The ground for issuance of an enforcement decision is any of the following information:

a/ Information on the concerned taxpayer’s account(s) from the tax administration database or data of related organizations and individuals.

b/ Information on the concerned taxpayer’s account number and balance provided by State Treasury offices or credit institutions at the request of the tax administration office in case the latter’s database is insufficient.

Tax administration offices shall keep confidential information about accounts of taxpayers subject to enforcement.

3. Decisions on deduction of money amounts from accounts or freezing of accounts

a/ A decision on enforcement by the measure of deduction of money amounts from accounts or freezing of accounts shall be made according to Form No. 01/CC provided in Appendix III to this Decree and must clearly state the name, address and tax identification number of the taxpayer subject to enforcement; reason(s) for enforcement; the money amount subject to enforcement; account number of the taxpayer subject to enforcement; name of the State Treasury office or credit institution where the taxpayer subject to enforcement opens its/his/her account; name, address and number of the state budget remittance account at a State Treasury office; and mode of transferring the deducted money amount from a credit institution to a State Treasury office.

Heads of tax administration offices, the Director of the Post-Customs Clearance Inspection Department and the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and chairpersons of district- and provincial-level People’s Committees are competent to issue decisions on enforcement of tax administration-related administrative decisions issued by themselves or by their subordinates in case these subordinates are incompetent to issue enforcement decisions or are competent to issue enforcement decisions but do not have sufficient forces and means for organization of the enforcement and have requested in writing superior authorities to issue enforcement decisions. In case a head is absent, he/she may delegate his/her deputy  to issue the enforcement decision. The delegation of powers shall be recorded in a document according to Form No. 09/CC provided in Appendix III to this Decree. The delegated deputy shall be held responsible for his/her decision before his/her head and before law. Delegated persons may not further delegate powers to any other individual.

b/ An enforcement decision  shall be issued:

b.1/ After the 90^th day from the deadline for tax payment;

b.2/ Right after the extended tax payment time limit expires;

b.3/ Right after the date the concerned taxpayer fails to execute the decision on sanctioning of tax administration-related administrative violations within the time limit stated in such decision (unless it/he/she is entitled to postponement or suspension of execution of such decision);

b.4/ Right on the day the concerned taxpayer is detected to commit acts of dispersing its/his/her/ property or absconding.

Acts of dispersing property or absconding shall be determined based on the following information: Taxpayers subject to enforcement carry out procedures to transfer, give away or sell property, empty accounts or disperse account funds in an abnormal manner not related to normal transactions in production and business before tax administration offices issue enforcement decisions or leave from their business registration addresses.

c/ A decision on enforcement by the measure of deduction of money amounts from accounts or freezing of accounts shall be sent together with the state budget collection order to the concerned taxpayer subject to enforcement, State Treasury office and credit institution where the taxpayer subject to enforcement opens its/his/her account and related organizations and individuals on the date of issuance, and updated on the website of the taxation sector or customs sector.

c.1/ The enforcement decision shall be sent by electronic means when conditions permit the performance of e-transactions in tax administration, otherwise it shall be sent by the registered mail service or hand-delivered.

c.2/ In case the enforcement decision is hand-delivered but the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully delivered if the concerned competent person or the tax officer or customs officer in charge of delivering the decision makes a record of the organization’s or individual’s refusal, with certification of the administration of the locality where such organization or individual registers its/his/her address with the tax administration office.

c.3/ In case the enforcement decision is sent by the registered mail service, past the time limit of 10 days from the date when the enforcement decision, which has been sent for the third time, is returned because the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully sent if it has been posted up at the office of the organization or the place of residence of the individual subject to enforcement or there are grounds to believe that the taxpayer subject to enforcement shirks receiving the decision.

d/ In case the taxpayer subject to enforcement opens accounts at different credit institutions and State Treasury offices, a competent person shall base on the number of accounts to issue a decision on enforcement by the measure of deduction of money amounts from one account or different accounts and at the same time request credit institutions and State Treasury offices to block the remaining accounts of the taxpayer with the money amount equivalent to that subject to enforcement in case of necessity. In the course of executing the decision, if one credit institution or State Treasury office or a number of credit institutions or State Treasury offices has/have made deduction of money amounts or has/have deducted the sufficient money amount under the enforcement decision (with state budget remittance document(s)), such credit institution(s), State Treasury office(s) or the taxpayer shall notify thereof to the enforcement decision-issuing agency right on the day of deduction and transfer. The tax administration office shall notify concerned credit institution(s) or State Treasury office(s) of the receipt of full tax payment on the date of receipt for the latter to stop the deduction of money amounts from accounts or freezing of accounts.

dd/ The enforcement decision shall be invalidated after the taxpayer fully pays the amount of tax arrears under the enforcement decision to the state budget or the concerned tax administration office issues a decision on installement payment of tax arrears, decision on extension of tax payment time limit, decision on exemption from late-payment interest or notice of non-imposition of late-payment interest. The tax administration office shall issue a decision on invalidation of enforcement decision, made according to Form No. 08/CC provided in Appendix III to this Decree.

4. Responsibilities of the State Treasury office or credit institution where an organization or individual subject to enforcement opens its/his/her accounts:

a/ Within 3 working days after receiving a request for provision of information from the enforcement decision-issuing agency, made according to Form No. 01-1/CC provided in Appendix III to this Decree, the State Treasury office or credit institution shall provide necessary information in writing on the taxpayer’s account code, account balance at the time of information provision and other related information of the taxpayer;

b/ After receiving an enforcement decision of the competent agency together with a state budget collection order, the State Treasury office or credit institution shall carry out procedures for deducting money amounts from the account of the taxpayer subject to enforcement and transferring these amounts to the state budget revenue account opened at a State Treasury office, and at the same time notify thereof to the enforcement decision-issuing agency and the taxpayer. In case the account balance of the taxpayer subject to enforcement is smaller than the amount payable by the taxpayer, the State Treasury office or credit institution shall transfer the money amount left after substracting the minimum balance to maintain the  account to the state budget account.

c/ To freeze the account of the taxpayer subject to enforcement with the money amount equaling that stated in the enforcement decision upon receiving such decision;

d/ In case the taxpayer has obtained guarantee for its/his/her tax arrears but fails to make payment on time, the guarantor shall pay tax arrears on behalf of the taxpayer within the scope of guarantee.

5. Procedures for collection of money by the measure of deduction of money amounts from accounts

The deduction of money amounts from accounts of taxpayers subject to enforcement of tax administration-related administrative decisions shall be made based on collection documents according to regulations. Collection documents (copies) used to deduct and transfer money amounts from taxpayers’ accounts shall be sent to related parties.

Article 32. Enforcement by the measure of deduction of part of salaries or incomes

1. Subjects of application

a/ The measure of deduction of part of salaries or incomes shall be applied to individual taxpayers subject to enforcement of tax administration-related administrative decisions who enjoy salaries, wages or incomes at an agency or organization on state payrolls or under contracts of a term of at least 6 months or pension or working capacity loss allowances.

b/ Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices and tax assessment decisions; notices of tax arrears; decisions on retrieval of tax refunds; decisions on extension of tax payment time limits; decisions on installment payment of tax arrears; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of remedial measures specified in the law on the handling of tax administration-related administrative violations; decisions on damage compensations; and other tax administration-related administrative decisions in accordance with law.

2. Verification of information on salaries and incomes

a/ Tax administration offices shall organize the verification of information on salaries or incomes of individuals subject to enforcement and employers managing salaries or incomes of taxpayers subject to enforcement available at databases of tax administration offices. In case databases of tax administration offices are insufficient, persons competent to issue enforcement decisions shall request in writing individuals subject to the enforcement and the employers that manage such individuals’ salaries or incomes to provide information on their salaries or incomes.

b/ Individuals subject to enforcement, employers managing salaries or incomes of such individuals, and related agencies and organizations shall provide information on salaries or incomes of such individuals to tax administration offices within 3 working days after receiving the latter’s requests and be held responsible before law the information they provide.

c/ In case after 3 working days, an individual subject to enforcement, the employer managing his/her salaries or incomes and related agencies and organizations fail to provide information or provide insufficient information on salaries or incomes of such individual, the concerned tax administration office shall base itself on practical situation to apply appropriate enforcement measures specified in Clause 3, Article 125 of the Law on Tax Administration.

3. Decisions on enforcement by the measure of deduction of part of salaries or incomes

a/ A decision on enforcement by the measure of deduction of part of salaries or incomes shall be made according to Form No. 02/CC provided in Appendix III to this Decree and must clearly state the name, address and tax identification number of the taxpayer subject to enforcement; reason(s) for enforcement; the money amount subject to enforcement; name and address of the employer managing salaries or incomes of the individual subject to enforcement; name, address and number of state budget remittance account opened at a State Treasury office; and mode of transferring the money amount subject to enforcement to the State Treasury office.

Heads of tax administration offices, the Director of the Post-Customs Clearance Inspection Department and the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and chairpersons of district- and provincial-level People’s Committees are competent to issue decisions on enforcement of tax administration-related administrative decisions issued by themselves or by their subordinates in case these subordinates are incompetent to issue enforcement decisions or are competent to issue enforcement decisions but do not have sufficient forces and means for organization of the enforcement and have requested in writing superior authorities to issue enforcement decisions. In case a head is absent, he/she may delegate his/her deputy  to issue the enforcement decision. The delegation of powers shall be recorded in a document according to Form No. 09/CC provided in Appendix III to this Decree. The delegated deputy shall be held responsible for his/her decision before his/her head and before law. Delegated persons may not further delegate powers to any other individual.

b/ The enforcement decision shall be issued on the day following the date the decision on enforcement by the measure of deduction of money amounts from accounts is invalidated or the date when conditions for change of the enforcement measure specified in Clause 3, Article 125 of the Law on Tax Administration are fully met.

c/ The enforcement decision shall be sent to the individual subject to enforcement, the employer managing his/her salaries or incomes and related agencies and organizations right on the date of issuance and updated on the website of the taxation sector or customs sector.

c.1/ The enforcement decision shall be sent by electronic means when conditions permit the performance of e-transactions in tax administration, otherwise it shall be sent by the registered mail service or hand-delivered.

c.2/ In case the enforcement decision is hand-delivered but the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully delivered if the concerned competent person or the tax officer or customs officer in charge of delivering the decision makes a record of the organization’s or individual’s refusal, with certification of the administration of the locality where such organization or individual registers its/his/her address with the tax administration office.

c.3/ In case the enforcement decision is sent by the registered mail service, past the time limit of 10 days from the date when the enforcement decision, which has been sent for the third time, is returned because the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully sent if it has been posted up at the office of the organization or the place of residence of the individual subject to enforcement or there are grounds to believe that the taxpayer subject to enforcement shirks receiving the decision.

d/ The enforcement decision shall be invalidated after the taxpayer fully pays the amount of tax arrears under the enforcement decision to the state budget or the concerned tax administration office issues a decision on installment payment of tax arrears, decision on extension of tax payment time limit, decision on exemption from late-payment interest or notice of non-imposition of late-payment interest. The tax administration office shall issue a decision on invalidation of enforcement decision, made according to Form No. 08/CC provided in Appendix III to this Decree.

4. Deduction rates of part of salaries or incomes applicable to individuals

a/ To deduct part of salaries, wages or incomes corresponding to the money amount stated in enforcement decisions.

b/ The deduction rate of salaries, wages or incomes applicable to an individual must be between 10% and 30% of the total monthly salary or allowance of such individual. For incomes of other types, the deduction rate shall be based on the actual income but must not exceed 50% of the total income amount.

5. Responsibilities of the employer currently managing salaries or incomes of an individual subject to enforcement

a/ To deduct part of salaries or incomes of the individual subject to enforcement and transfer the deducted amount into the state budget’s account opened at a State Treasury office according to the decision on enforcement of tax administration-related administrative decision, starting from the latest salary or income pay day until the tax arrears stated in the enforcement decision are fully deducted, and at the same time notify thereof to the enforcement decision-issuing person and the taxpayer subject to enforcement.

b/ Upon the latest salary or income pay day, to deduct part of salaries or incomes of such individual under the enforcement decision and transfer the deducted amount into the state budget, and at the same time notify thereof to the enforcement decision-issuing person.

c/ In case the labor contract of such individual terminates but the tax arrears stated in the enforcement decision have not been fully deducted, to notify thereof to the enforcement decision-issuing person within 5 working days after the termination of the labor contract;

d/ To be administratively sanctioned according to regulations if intentionally shirking the implementation of the enforcement decision.

Article 33. Enforcement by the measure of cessation of customs procedures for imported or exported goods

1. Subjects of application

a/ Enforcement by the measure of cessation of customs procedures for imported or exported goods shall be applied in case it is impossible to apply the measures to enforce tax administration-related administrative decisions specified at Points a and b, Clause 1, Article 125 of the Law on Tax Administration or in case these measures have been applied but it remains impossible to fully remit tax arrears to the state budget or in the case specified in Clause 3, Article 125 of the Law on Tax Administration or at the request of tax offices.

b/ Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices and tax assessment decisions; notices of tax arrears; decisions on retrieval of tax refunds; decisions on extension of tax payment time limits; decisions on installment payment of tax arrears; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of remedial measures specified in the law on the handling of tax administration-related administrative violations; decisions on damage compensations; and other tax administration-related administrative decisions in accordance with law.

c/ In case a customs office conducts post-customs clearance tax assessment of imported or exported goods, past 90 days from the deadline for execution of the tax assessment decision, if the taxpayer or its/his/her guarantor fails to voluntarily execute such decision, the customs office shall apply measures for enforcement of the tax administration-related administrative decision according to regulations.

2. The measure of cessation of customs procedures shall not be applied to:

a/ Exported goods exempt from or not liable to export duty or enjoying the export duty rate of 0%;

b/ Goods imported or exported for the purpose of national defense, security, prevention and control of natural disasters or epidemics, or emergency relief; and goods as humanitarian aid or non-refundable aid.

3. An enforcement decision shall be sent to the concerned entity subject to enforcement and posted on the customs sector’s website at least 5 working days before the measure of cessation of customs procedures for imported or exported goods is applied.

a/ The enforcement decision shall be sent by electronic means when conditions permit the performance of e-transactions in tax administration, otherwise it shall be sent by the registered mail service or hand-delivered.

b/ In case the enforcement decision is hand-delivered but the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully delivered if the concerned competent person or customs officer in charge of delivering the decision makes a record of the organization’s or individual’s refusal, with certification of the administration of the concerned locality.

c/ In case the enforcement decision is sent by the registered mail service, past the time limit of 10 days from the date when the enforcement decision, which has been sent for the third time, is returned because the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully sent if it has been posted up at the office of the organization or the place of residence of the individual subject to enforcement or there are grounds to believe that the taxpayer subject to enforcement shirks receiving the decision.

4. An enforcement decision shall be made according to Form No. 03/CC provided in Appendix III to this Decree and must clearly state the date of issuance; serial number and legal grounds for issuance; reason(s) for enforcement, full name and position of the enforcement decision-issuing person and the unit where he/she works; name and address of the entity subject to enforcement; tax arrears amount for each customs declaration or case; the total amount subject to enforcement; State Treasury account name, address and  number; time of enforcement; signature of the enforcement decision-issuing person and seal of the enforcement decision-issuing agency.

5. The application of the measure of cessation of customs procedures shall be suspended if:

a/ Taxpayers no longer owe outstanding tax arrears, late-payment interests or fines of other goods shipments.

b/ Taxpayers pay taxes before getting customs clearance or goods release, for goods shipments undergoing customs procedures.

c/ Taxpayers obtain guarantee for their outstanding tax arrears, late-payment interests or fines according to regulations.

6. Dossiers, order and competence to decide to suspend application of the measure of cessation of customs procedures:

a/ A taxpayer subject to enforcement shall send a written request for suspension of application of the measure of cessation of customs procedures, together with a letter of guarantee of a credit institution for the amount of tax arrears, late-payment interests or fines, to the provincial-level Customs Department to which it/he/she owes the tax arrears amount which gives rise to the application of the measure of cessation of customs procedures.

b/ The provincial-level Customs Department shall receive and examine the accuracy and completeness of the dossier and then report or propose the handling of the case to the General Department of Customs within 5 working days after receiving a complete dossier.

In case the dossier is incomplete, within 3 working days after receiving it, the customs office shall notify the taxpayer thereof for completion of the dossier.

c/ The General Department of Customs shall, based on Clause 5 of this Article, consult related units (if any) and report the case to the Ministry of Finance within 7 working days after receiving a complete dossier.

d/ The Ministry of Finance shall consider and decide to suspend the application of the measure of cessation of customs procedures on a case-by-case basis at the request of the General Department of Customs within 5 working days after receiving the latter’s report.

dd/ The enforcement decision-issuing customs office shall, based on the Ministry of Finance’s document, suspend the application of the measure of cessation of customs procedures.

In case the taxpayer fails to perform its/his/her tax liability to the state budget when the period of suspension of application of the measure of cessation of customs procedures expires, it/he/she shall be sanctioned according to regulations.

e/ The document on suspension of application of the measure of cessation of customs procedures shall be made according to Form No. 03-1/CC provided in Appendix III to this Decree.

7. The competence to decide on enforcement by the measure of cessation of customs procedures must comply with Clause 1, Article 126 of the Law on Tax Administration and Point a, Clause 3, Article 31 of this Decree.

8. In case a tax office sends a written request to a customs office for issuance of a decision on enforcement by the measure of cessation of customs procedures for imported or exported goods:

a/ The tax office shall make and send to the customs office a written request for enforcement by the measure of cessation of customs procedures for imported or exported goods, clearly stating the request-issuing unit; date of issuance of the request; grounds for issuance of the request; name, address and tax identification number of the organization or individual subject to enforcement and tax arrears subject to enforcement; reason(s) for enforcement; full name, position and signature of the request signatory and seal of the request-issuing agency (if any).

b/ Within 5 working days after receiving the request for enforcement from the tax office, the customs office shall carry out enforcement according to the law-prescribed order and procedures and send a notice thereof to the tax office for coordination.

If the customs office cannot immediately apply the measure of cessation of customs procedures at the request of the tax office, it shall notify in writing the reasons to the latter.

c/ Within 3 working days after fully collecting the tax arrears amount, the tax office shall send a written notice to the customs office for the latter to terminate the application of the measure.

Article 34. Enforcement by the measure of suspending the use of invoices

1. Enforcement by the measure of suspending the use of invoices for taxpayers subject to enforcement of tax administration-related administrative decisions shall be applied in case it is impossible to apply the enforcement measures specified at Points a, b and c, Clause 1, Article 125 of the Law on Tax Administration or in case these measures have been applied but it remains impossible to fully remit tax arrears to the state budget or in the case specified in Clause 3, Article 125 of the Law on Tax Administration or at the request of tax offices.

b/ Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices and tax assessment decisions; notices of tax arrears; decisions on retrieval of tax refunds; decisions on extension of tax payment time limits; decisions on installment payment of tax arrears; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of remedial measures specified in the law on the handling of tax administration-related administrative violations; decisions on damage compensations; and tax administration-related administrative decisions in accordance with law.

c/ Invoices suspended from use include self-printed invoices of business organizations and households; invoices printed under orders of business organizations and households or tax offices; and e-invoices created and made by business organizations and households in accordance with law.

2. Grounds for issuance of a decision on enforcement by the measure of suspending the use of invoices

a/ Information on invoices of the taxpayer subject to enforcement available at the database of the concerned tax office or data of other organizations and individuals (if any).

b/ Information on the use of invoices provided by the taxpayer subject to enforcement and other related organizations and individuals (if any) at the request of the tax office in case the database of the tax office is insufficient.

3. Decisions on enforcement by the measure of suspending the use of invoices

a/ A decision on enforcement by the measure of suspending the use of invoices shall be made according to Form No. 04/CC provided in Appendix III to this Decree and enclosed with a notice of suspension of use of invoices made according to Form No. 04-1/CC provided in Appendix III to this Decree.

a.1/ The decision on enforcement by the measure of suspending the use of invoices must clearly state the ground(s) for issuance of the decision; name, address and tax identification number of the taxpayer subject to enforcement; reason(s) for enforcement; and the money amount subject to enforcement.

a.2/ The notice of suspension of use of invoices must state the grounds for issuance of the notice; name, address and tax identification number of the taxpayer subject to enforcement; reason(s) for suspension of use of invoices; types, codes, serial numbers of invoices suspended from use and date of suspension.

a.3/ Heads of tax administration offices, the Director of the Post-Customs Clearance Inspection Department and the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and chairpersons of district- and provincial-level People’s Committees are competent to issue decisions on enforcement of tax administration-related administrative decisions issued by themselves or by their subordinates in case these subordinates are incompetent to issue enforcement decisions or are competent to issue enforcement decisions but do not have sufficient forces and means for organization of the enforcement and have requested in writing superior authorities to issue enforcement decisions. In case a head is absent, he/she may delegate his/her deputy  to issue the enforcement decision. The delegation of powers shall be recorded in a document according to Form No. 09/CC provided in Appendix III to this Decree. The delegated deputy shall be held responsible for his/her decision before his/her head and before law. Delegated persons may not further delegate powers to any other individual.

b/ An enforcement decision shall be issued:

b.1/ On the day following the date of expiration of the statute of limitations for a decision on enforcement by the measure of deduction of money amounts from accounts or freezing of accounts of the taxpayer subject to enforcement; a decision on enforcement by the measure of deduction of part of salaries or incomes of the concerned individual taxpayer; a decision on enforcement by cessation of customs procedures (if any) or the day following the date when the conditions for change of the enforcement measures specified in Clause 3, Article 125 of the Law on Tax Administration are fully met.

b.2/ In case the decision on enforcement by the measure of suspending the use of invoices ceases to be valid but the concerned taxpayer still fails to fully pay its/his/her tax arrears to the state budget, if the conditions for application of the suceeding enforcement measure are not fully met or the application of the measure of suspending the use of invoices proves to be effective, the tax administration office shall continue applying such enforcement measure. While applying the measure of suspending the use of invoices, if the tax administration office acquires information or conditions that make(s) the application of the preceding or succeeding measure be more effective, it shall concurrently apply the preceding or succeeding measure to collect tax arrears to the state budget.

c/ A decision on enforcement by the measure of suspending the use of invoices shall be sent to related organizations and individuals and the taxpayer subject to enforcement right on the day of issuance and updated on the tax sector’s website.

c.1/ The enforcement decision shall be sent by electronic means when conditions permit the performance of e-transactions in tax administration, otherwise it shall be sent by the registered mail service or hand-delivered.

c.2/ In case the enforcement decision is hand-delivered but the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully delivered if the concerned competent person or the tax officer in charge of delivering the decision makes a record of the organization’s or individual’s refusal, with certification of the administration of the locality where such organization or individual registers its/his/her address with the tax administration office.

c.3/ In case the enforcement decision is sent by the registered mail service, past the time limit of 10 days from the date when the enforcement decision, which has been sent for the third time, is returned because the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully sent if it has been posted up at the office of the organization or the place of residence of the individual subject to enforcement or there are grounds to believe that the taxpayer subject to enforcement shirks receiving the decision.

d/ An enforcement decision shall be invalidated after the concerned taxpayer fully pays the amount of tax arrears under the enforcement decision to the state budget or the concerned tax administration office issues a decision on installment payment of tax arrears, decision on extension of tax payment time limit, decision on exemption from late-payment interest or notice of non-imposition of late-payment interest. The tax office shall issue a decision on invalidation of enforcement decision, made according to Form No. 08/CC provided in Appendix III to this Decree.

4. Order and procedures for application of the measure of suspending the use of invoices

a/ Right on the day of issuance of a decision on enforcement by the measure of suspending the use of invoices, the concerned tax office shall post the decision and the notice of suspension of use of invoices on the tax sector’s website or publish in the mass media within 24 hours after the issuance of such decision.

b/ While applying the measure of suspending the use of invoices, the tax office shall not receive dossiers of announcement of issuance of invoices of, assign codes, for e-invoices with tax offices’ code, and issue or sell invoices to, the taxpayer subject to enforcement (except the case specified at Point d, Clause 4 of this Article).

c/ The tax office shall issue a decision on termination of the application of the measure of suspending the use of invoices, enclosed a notice of resumption of use of invoices, made according to Form No. 04-2/CC provided in Appendix III to this Decree. Right on the day of issuance of the decision on termination of the application of the measure of suspending the use of invoices, the tax office shall post such decision on the tax sector’s website or publish them in the mass media within 24 hours after the issuance of the decision.

d/ In case the measure of suspending the use of invoices is being applied and the taxpayer files a written request for resumption of use of invoices in order to have sources for payment of salaries to its/his/her workers and expenses for ensuring uninterrupted production and business activities, the tax office shall permit the taxpayer to use invoices by each payment provided that the latter immediately pays at least 18% of the turnover on the used existing invoice to the state budget.

5. In case a customs office requests in writing a taxpayer-managing tax office to issue a decision on enforcement by the measure of suspending the use of invoices

a/ The customs office shall make and send to the tax office a written request for enforcement by the measure of suspending the use of invoices, clearly stating the request-issuing unit; date of issuance of the request; ground(s) for issuance of the request; name, address and tax identification number of the organization or individual subject to enforcement; full name, position and signature of the request signatory, and seal of the request-issuing agency.

b/ Within 5 working days after receiving the request for enforcement by the measure of suspending the use of invoices from the customs office, the head of the competent tax office shall carry out enforcement according to the law-prescribed order and procedures and send a notice thereof to the customs office for coordination.

If the tax office cannot immediately apply the measure of suspending the use of invoices at the request of the customs office, it shall notify in writing the reasons to the latter.

c/ Within 3 working days after fully collecting tax arrears, the customs office shall send a written notice  thereof to the tax office for the latter to terminate the application of the measure.

6. In case a taxpayer subject to enforcement is a branch, representative office or affiliate that conducts production and business activities in a province/district but its head office is located in another province/district, if the tax office managing the branch, representative office or affiliate lacks conditions to carry out the enforcement or cannot execute the enforcement decision, it shall transfer the case file to the tax office managing the head office for the latter to issue an enforcement decision.

Article 35. Enforcement by the measure of distraining property or auctioning distrained property

1. Subjects of application

a/ Enforcement by the measure of distraining property or auctioning distrained property shall be applied to taxpayers subject to enforcement of tax administration-related administrative decisions in case it is impossible to apply the enforcement measures specified at Point a, b, c and d, Clause 1, Article 125 of the Law on Tax Administration, or such measures have been applied but tax arrears are not fully paid into the state budget, or in the cases specified in Clause 3, Article 125 of the Law on Tax Administration.

Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices, tax assessment decisions; notices of tax arrears; decisions on retrieval of refunded tax amounts; decisions on extension of time limits or deadlines; decisions on installment payment; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of consequence remedies in accordance with the law on handling of tax administration-related administrative violations; decisions on damage compensations; and other tax administration-related administrative decisions as specified by law.

b/ The measure of distraining property may not be applied to individual taxpayers who are currently undergoing medical treatment at medical examination and treatment establishments established in accordance with law.

2. The following property items may not be distrained

a/ For individuals subject to enforcement of tax administration-related administrative decisions:

a.1/ Sole houses of individuals subject to enforcement and their families.

a.2/ Medicines, foods and foodstuffs to meet essential needs of individuals subject to enforcement and their families.

a.3/ Necessary ordinary working tools used as primary or sole means for individuals subject to enforcement and their families to earn their living.

a.4/ Clothing and essential personal articles of individuals subject to enforcement and their families.

a.5/ Worshiping objects; relics of deceased persons, orders, medals and certificates of merit.

b/ For production and business establishments:

b.1/ Medicines, vehicles, tools and property of medical examination and treatment establishments, except those for business operation; foods, foodstuffs, tools and other property items used to serve mid-shift meals for employees.

b.2/ Nurseries, schools and their equipment, means and articles, unless they are assets for their business operation.

b.3/ Equipment, means and tools to be used to ensure occupational safety, fire and explosion prevention and fighting, and environmental pollution prevention and control.

b.4/ Infrastructure facilities serving public interests, security and national defense; imported goods directly serving security and national defense; imported goods and exported goods to be used to ensure social security, overcome consequences of natural disasters, catastrophes and epidemics; imported goods and exported goods for use as humanitarian aid or non-refundable aid.

b.5/ Raw materials, materials, finished products and semi-finished products that are hazardous and dangerous chemicals banned from circulation.

b.6/ Raw materials, materials and semi-finished products in closed-loop manufacturing lines.

c/ For state agencies, political organizations, socio-political organizations, and socio-professional organizations (below collectively referred to as agencies and organizations) funded by the state budget, their property procured with funds allocated by the state budget may not be distrained but these agencies and organizations shall send written requests for financial support to competent agencies to execute enforcement decisions.

In case these agencies and organizations earm revenues from other lawful activities, property invested and procured with such revenues may be distrained to execute enforcement decisions, except:

c.1/ Medicines, vehicles, tools and property of medical examination and treatment establishments, except those for business operation; foods, foodstuffs, tools and other assets used to serve mid-shift meals for cadres and civil servants.

c.2/ Nurseries, schools and their equipment, means and articles, unless they are assets for business operation.

c.3/ Equipment, means and tools used to ensure occupational safety, fire and explosion prevention and fighting, and environmental pollution prevention and control.

c.4/ Working offices.

c.5/ Infrastructure facilities serving public interests, security and national defense.

3. Verification of information about property of taxpayers subject to enforcement

a/  Tax administration offices may send written requests for verification of property of taxpayers subject to enforcement to such taxpayers, property ownership or secured transaction registration offices and related organizations and individuals.

b/ Tax administration offices may verify property of taxpayers subject to enforcement in localities where such taxpayers locate their business offices or reside, or at property ownership or secured transaction registration offices, or through related organizations and individuals. After the verification of property of taxpayers subject to enforcement at the above-mentioned localities, tax administration offices shall estimate money amounts that may be remitted into the state budget through this enforcement measure by estimating the value of such property after being auctioned.

c/ To-be-verified information includes: verified property and value of verified property stated in accounting books of taxpayers subject to enforcement, production and business results (for production and business establishments and service providers) or economic conditions (for non-business individuals). For a property item subject to ownership registration or transfer based on purchase and sale, conversion, transfer or donation contracts or certificates of property ownership, the verification shall be carried through the property owner, a local administration, competent agency or witness in the form of purchase and sale certification by the seller, a local administration or competent agency.

d/ After information is verified, minutes shall be made, clearly stating commitments of information providers.

dd/ To-be-verified information about property subject to ownership registration or transfer shall be notified to persons with related rights and obligations for protection of their interests.

e/ For property in lawful pledges or mortgages and subject to distraint, property-distraining agencies or organizations shall notify pledgees or mortgagees of obligations of taxpayers subject to enforcement and request them to provide dossiers and documents related to such pledges or mortgages to property-distraining agencies when pledgors or mortgagors fulfill their obligations under pledge or mortgage contracts.

g/ For the individuals specified at Point b, Clause 1 of this Article or within 5 working days after sending written requests for verification of property, if taxpayers subject to enforcement, property ownership or secured transaction registration offices or related organizations or individuals fail to provide or fully provide information about property or proceeds from distrained property auction cannot cover enforcement expenses, the competent agency shall apply other enforcement measures under Clause 3, Article 125 of the Law on Tax Administration.

4. Administrations of localities where taxpayers locate their business offices or reside, property or secured transaction registration offices and related organizations and individuals shall facilitate and provide necessary information to enforcement agencies for verifying conditions for execution of enforcement decisions, and coordinating or organizing the enforcement.

5. Decisions on enforcement by the measure of distraining property or auctioning distrained property

a/ An enforcement decision shall be made according to Form No. 05/CC provided in Appendix III to this Decree, clearly stating the name, address and tax identification number of the taxpayer subject to enforcement; reasons for enforcement; amounts subject to enforcement; time and place of distraint of property; types of distrained property; features of distrained property; name, address and account number for remittance into the state budget opened at the State Treasury office; method of transferring amounts subject to enforcement to the State Treasury.

Heads of tax administration offices, the Director of the Post-Customs Clearance Inspection Department, and Director of the Anti-Smuggling Investigation Department of the General Department of Customs, and chairpersons of district- and provincial-level People’s Committees may issue decisions on enforcement of tax administration-related administrative decisions issued by them or their subordinates who are not competent to enforce such decisions, or who are competent to issue enforcement decisions but have not enough forces and means to organize the execution of such decisions, and send written requests to superior agencies for issuance of enforcement decisions. In case heads or directors are absent, they may assign deputy heads or deputy directors to issue enforcement decisions. The assignment shall be stated in documents made according to Form No. 09/CC provided in Appendix III to this Decree. Assigned deputy heads or deputy directors shall take responsibility before their heads and before law for their decisions. Assigned persons may not assign other persons to issue decisions.

b/ Enforcement decisions may be issued immediately after expiration of the statute of limitations for execution of enforcement decisions by stopping the use of invoices or whenever it is possible to apply the enforcement measure specified in Clause 3, Article 125 of the Law on Tax Administration.

c/ Decisions on enforcement by the measure of distraining property shall be sent to organizations and individuals having their property distrained, chairpersons of commune-level People’s Committees of localities where such individuals reside or such organizations’ head offices are located, or agencies where such individuals work right on the day of issuance, and posted on the website of the tax or customs sector.

c.1/ Enforcement decisions shall be sent electronically in case it is possible to perform tax administration-related e-transactions, otherwisa they shall be sent via registered mail services or hand-delivered.

c.2/ In case enforcement decisions are hand-delivered but organizations or individuals subject to enforcement refuse to receive them, competent persons or tax officers or customs officers assigned to send such decisions shall make minutes of refusal to receive such decisions bearing certification by administrations of localities where such organizations or individuals have their addresses registered with tax administration offices, and such enforcement decisions shall be regarded as having been delivered.

c.3/ In case enforcement decisions have been sent via registered mail services but later returned, and 10 days elapse after they are sent and returned for the third time for the reason that organizations or individuals subject to enforcement refuse to receive them; or in case enforcement decisions are posted at head offices of organizations or places of residence of individuals or there are grounds to believe that taxpayers subject enforcement shirk receiving enforcement decisions, such decisions shall be regarded as having been delivered.

d/ Taxpayers subject to enforcement shall pay all expenses for enforcement activities to enforcement-executing  organizations.

dd/ Decisions on enforcement by the measure of distraining property subject to ownership registration shall be sent to:

dd.1/ Land use rights registration offices, agencies competent to register land-attached property in case of distraint of land use rights and land-attached property.

dd.2/ Agencies competent to register means of transport in case of distraint of means of transport.

dd.3/ Other agencies competent to register property ownership and use rights in accordance with law.

e/ Enforcement decisions cease to be effective as soon as taxpayers fully pay tax arrears subject to enforcement into the state budget, or tax administration offices issue decisions on installment payment of tax arrears subject to enforcement or decisions on extension of tax payment time limits or deadlines or decisions on exemption from late-payment interests or notices of non-imposition of late-payment interests. Tax administration offices shall issue decisions on invalidation of enforcement decisions according to Form No. 08/CC provided in Appendix III to this Decree.

6. Procedures for applying the measure of distraining property

a/ Distraint of property shall be carried out within administrative working hours applicable to localities where the distraint is carried out.

b/ Persons issuing enforcement decisions or persons assigned to execute enforcement decisions shall assume the prime responsibility for carrying out the distraint.

c/ Upon distraint of property, individuals subject to enforcement or their adult family members, or representatives of organizations having their property distrained and of local administrations and witnesses must be present. In case an individual subject to enforcement or his/her adult family member is intentionally absent, the distraint of property shall still be carried in the presence of local administration representative and witnesses.

d/ Organizations or individuals subject to enforcement may propose the order of distraining property items, and persons assigned to assume the prime responsibility for distraint shall accept such proposal if finding that it does not affect the enforcement. In case organizations or individuals subject to enforcement make no proposal on the order of distraining property items, property items under private ownership shall be distrained first.

dd/ If taxpayers subject to enforcement fail to fully pay tax arrears within 30 days after the distraint of their property, tax administration offices shall auction distrained property through organizations competent to auction property so as to fully collect tax arrears.

e/ A property item that is co-owned by an individual subject to enforcement and other persons may only be distrained if such individual has no private property or the value of his/her private property is not enough for execution of the enforcement decision. Disputed property may still be distrained with explanations about the right of property co-owners to initiate lawsuits according to civil procedures. Tax administration offices shall publicly notify the time and places of distraint to property co-owners. Upon expiration of the time limit of 3 months from the date of distraint, if no property co-owner initiates a lawsuit, distrained property shall be put for auction in accordance with the law on property auction.

7. Minutes of distraint of property

a/ Distraint of property shall be recorded in a minutes, which must clearly state the time and place of distraint; full name and position of the person assuming the prime responsibility for distraint; representative of the organization subject to distraint of property or individual that has his/her property distrained or his/her lawful representative; witnesses; representative of local administration (or the agency employing the individual subject to enforcement); names, conditions and characteristics of distrained property items.

b/ The person assuming the prime responsibility for distraint; representative of the organization subject to distraint of property, or individual that has his/her property distrained or his/her lawful representative; witnesses; representative of local administration (or the agency employing the individual subject to enforcement) shall sign the minutes. In case any of these persons is absent or refuses to sign the minutes, the minutes must state such absence or refusal, clearly stating the reason.

c/ A minutes of distraint of property shall be made in 2 copies, of which one shall be kept by the agency issuing the enforcement decision and the other handed over to the individual that has his/her property distrained or representative of the organization subject to enforcement of distraint of property immediately after the minutes of distraint of property is completed.

8. Handover of distrained property for preservation

a/ The person assuming the prime responsibility for distraint may:

a.1/ Hand over property to the individual subject to enforcement or his/her relative or person currently managing and using such property for preservation.

a.2/ Hand over property to one of co-owners for preservation, for property under co-ownership.

a.3/ Hand over property to an organization or individual that has conditions for preservation.

b/ Property items being gold, silver, precious metals, gems or foreign currencies shall be temporarily handed over to State Treasury offices for management; other property items such as industrial explosives, supporting tools, objects of historical and cultural value, national treasures, antiques, precious and  rare forest products shall be temporarily handed over to specialized state management agencies for management.

c/ Upon handover of distrained property for preservation, persons assuming the prime responsibility for distraint shall make a minutes of handover, which must clearly state the date of handover; full names of the person assuming the prime responsibility for distraint, representative of the organization or individual subject to enforcement, person assigned to preserve the property, and witness of the handover; quantity and state (quality) of property; and rights and obligations of the person assigned to preserve property.

The person assuming the prime responsibility for distraint, person assigned to preserve the property, representative of the organization or individual subject to enforcement, and witness shall sign the minutes. In case any of above persons is absent or refuses to sign the minutes, the minutes must state such absence or refusal, clearly stating the reason.

The person assigned to preserve property, representative of the organization or individual subject to enforcement, witness, and person assuming the prime responsibility for distraint shall each keep one copy of the minutes.

d/ Persons assigned to preserve property, except those specified at Point a, Clause 8 of this Article, may have actual reasonable expenses for property preservation paid.

dd/ Persons assigned to preserve property that cause damage to, deceitfully alter, lose or destroy such property shall pay compensation and, depending on the nature and severity of their violations, be handled under regulations, or examined for penal liability in accordance with the criminal law.

9. Valuation of distrained property

a/ Valuation of distrained property shall be carried out at offices of organizations or houses of individuals that have their property distrained or in places where distrained property is kept (except where it is required to form a property valuation council).

b/ Distrained property shall be valuated under agreements between persons assuming the prime responsibility for execution of enforcement decisions and representatives of organizations or individuals subject to enforcement and property co-owners in case of distraint of property under co-ownership. The time limit for parties to reach agreement on property prices is 5 working days after property distraint. For a distrained property item valued at under VND 1,000,000 or perishable property item, in case parties cannot reach agreement on property prices, the person competent to issue the enforcement decision shall carry out property valuation.

c/ In case of a distrained property item valued at VND 1,000,000 or more and difficult to valuate, or where parties cannot reach an agreement on property prices, within 15 working days after property distraint, the person having issued the enforcement decision shall request a competent agency to form a property valuation council composed of the person having issued the enforcement decision as its chairperson and representatives of a finance agency and related specialized agencies as its members.

Within 7 working days after a property valuation council is formed, it shall carry out property valuation. Representatives of organizations or individuals that have their property distrained may give their opinions on the valuation, but the property valuation council has the right to decide on property prices.

Property valuation shall be based on market prices of property at the time of valuation. For property subject to uniform price management by the State, valuation shall be based on their prices set by the State.

d/ Property valuation shall be recorded in a minutes, clearly stating the time and place of valuation, valuation participants, names and value of valuated property items, and signatures of valuation participants and property owners.

10. Competence to form property valuation councils

a/ Chairpersons of district-level People’s Committees may decide to form valuation councils in case of administrative enforcement falling under the competence of district- or commune-level state management agencies or heads of Customs Branches.

b/ Chairpersons of provincial-level People’s Committees may decide to form valuation councils in case of administrative enforcement falling under the competence of provincial-level state management agencies or directors of  provincial-level Customs Departments, Director of the Anti-Smuggling Investigation Department, or Director of the Post-Customs Clearance Inspection Department of the General Department of Customs.

c/ The formation of valuation councils at central agencies shall be decided by ministers of managing ministries after reaching agreement with the Minister of Finance and related ministries and sectors.

11. Tasks of valuation councils

a/ To study and propose organization and contents of their meetings.

b/ To prepare necessary documents for valuation.

c/ To carry out valuation of property.

d/ To make minutes of valuation.

12. Delivery of distrained property for auction

a/ For property distrained for auction, based on the value of property determined under Clause 9 of this Article, within 30 days after a distraint decision is issued, the person assuming the prime responsibility for enforcement shall sign an auction contract with a lawfully established auction organization to organize auction of property under regulations.

b/ Delivery of distrained property to agencies responsible for auction shall be recorded in a minutes, which must clearly state the date of delivery; deliverer and recipient and their signatures; and quantity and state of property. A dossier of delivery of distrained property to an agency responsible for auction must comprise a decision on enforcement of distraint; documents and papers related to lawful ownership and use rights (if any); document on property valuation and minutes of property delivery.

c/ In case a distrained property is a bulky cargo or of a large quantity while a provincial-level property auction service center or district-level finance agency has no place for storage, after completing procedures for delivery, a contract on property preservation may be signed with the party currently holding such property. Expenses for performance of the preservation contract shall be covered by proceeds from the auction of property.

d/ When a distrained property has been delivered to an agency responsible for auction, the auction of such property shall be carried out in accordance with the law on property auction.

dd/ Co-owners of an auctioned property under co-ownership are entitled to purchase such property first.

e/ In case proceeds from auction of property are larger than money amounts stated in the enforcement decision and expenses for enforcement, within 10 days from the date of auction, the agency executing the measure of distraint of property for auction shall carry out procedures for returning the difference to the organization or individual subject to enforcement.

13. Transfer of property ownership

a/ Purchasers of distrained property shall have their ownership over such property recognized and protected by law.

b/ Competent state agencies shall carry out procedures for transfer of property ownership to purchasers in accordance with law.

c/ A dossier for transfer of property ownership must comprise:

c.1/ A copy of the decision on enforcement by the measure of distraint of property for auction.

c.2/ A minutes of auction of property.

c.3/ Other papers related to property (if any).

14. Handling of proceeds from auction of distrained property

Agencies executing the measure of distraining property or auctioning distrained property shall:

a/ Pay tax arrears according to enforcement decisions.

In case imported goods not yet having undergone customs procedures are distrained for auction by customs offices, the latter shall make deduction from auction proceeds to pay tax amounts equal to payable tax amounts on goods subject to distraint for auction before they pay tax arrears according to distraint decisions, except state-owned goods.

b/ Pay expenses for enforcement to enforcement organizations.

c/ Return the difference to taxpayers subject to enforcement after they fully pay tax arrears into the state budget and expenses for enforcement.

15. Expenses for enforcement of tax administration-related administrative decisions:

a/ Expenses for enforcement activities shall be determined on the basics of actual expenses arising in the course of execution of enforcement decisions and conformable with local prices, including:

a.1/ Expenses for mobilization of persons to execute enforcement decisions.

a.2/ Expenses for payment of remuneration to valuation experts for organizing auction, and for organizing auction of property.

a.3/ Expenses for renting means for dismantling and transporting objects and property.

a.4/ Expenses for hiring safekeeping or preservation of distrained property.

a.5/ Other actual expenses (if any).

b/ Persons issuing enforcement decisions may use state budget funds for executing enforcement measures. Individuals and organizations subject to enforcement shall refund expenses for enforcement to competent state agencies. In case an individual or organization is not willing to refund expenses for enforcement, the person competent to issue the enforcement decision may apply the measures to enforce tax administration-related administrative decisions specified in Clause 1, Article 125 of the Law on Tax Administration.

16. In case a current enforcement measure has been applied but there are information and conditions to apply effectively the enforcement measure specified prior or next to the current measure, the tax administration office may concurrently apply the current measure and the enforcement measure specified prior or next to it to remit tax arrears into the state budget.

 Article 36. Enforcement by the measure of confiscating money or other property of taxpayers subject to enforcement which is held by other organizations or individuals

1. Subjects of application

Enforcement of a tax administration-related administrative decision by the measure of confiscating money or other property of a taxpayer subject to enforcement which is held by another agency, organization or individual (below referred to as third party) shall be applied when the following conditions are fully met:

a/ The concerned tax administration office cannot apply the enforcement measures specified at Points a, b, c, d and dd, Clause 1, Article 125 of the Law on Tax Administration or has applied such measures but still fails to fully remit tax arrears into the state budget or in the cases specified in Clause 3, Article 125 of the Law on Tax Administration.

b/ The concerned tax administration office has grounds to identify the third party that owes debts to, or is currently holding money or property of, the taxpayer subject to enforcement, including the organization or individual owing a due debt to the taxpayer subject to enforcement and the organization, individual, State Treasury office, bank, or credit institution authorized by the taxpayer subject to enforcement to hold its/his/her money, property, goods, or valuable papers, or the tax administration office has sufficient grounds to prove that the money, property, goods, or valuable papers held by such individual, household or organization is under the ownership of the taxpayer subject to enforcement.

Tax administration-related administrative decisions include decisions on sanctioning of tax administration-related administrative violations; tax assessment notices and tax assessment decisions; notices of tax arrears; decisions on retrieval of tax refund; decisions on extension of tax payment time limits; decisions on installment payment of tax arrears; decisions on invalidation of decisions on freezing of tax arrears; decisions on application of remedial measures in accordance with the law on the handling of tax administration-related administrative violations; decisions on damage compensations; and other tax administration-related administrative decisions in accordance with law.

2. Verification of information on the third party currently holding money or other property of a taxpayer subject to enforcement

a/ The tax administration office shall request in writing the third party currently holding money or other property of a taxpayer subject to enforcement to provide information on the money amount or other property it/he/she is holding or the debt payable to the taxpayer subject to enforcement. In case the third party currently holding money or other property of a taxpayer subject to enforcement fails to do so, it/he/she shall send a written explanation to the tax administration office within 5 working days after receiving the tax administration office’s written request.

b/ Based on the information provided by the third party currently holding money or other property of the taxpayer subject to enforcement, the tax administration office shall issue a decision on enforcement by the measure of confiscating money or other property of the taxpayer subject to enforcement which is held by a third party.

3. Enforcement decisions

a/ An enforcement decision shall be made according to Form No. 06/CC provided in Appendix No. III to this Decree, clearly stating the name, address and tax identification number of the taxpayer subject to enforcement; reason(s) for enforcement; money amount subject to enforcement; name, address and tax identification number of the third party that is holding money or other property of the taxpayer subject to enforcement; name, address and number of the state budget remittance account opened at a State Treasury office; and mode of transferring the money amount subject to enforcement to the State Treasury.

Heads of tax administration offices, the Director of the Post-Customs Clearance Inspection Department and the Director of the Anti-Smuggling Investigation Department under the General Department of Customs, and chairpersons of district- and provincial-level People’s Committees are competent to issue decisions on enforcement of tax administration-related administrative decisions issued by themselves or by their subordinates in case these subordinates are incompetent to issue enforcement decisions or are competent to issue enforcement decisions but do not have sufficient forces and means for organization of the enforcement and have requested in writing superior authorities to issue enforcement decisions. In case a head is absent, he/she may delegate his/her deputy to issue the enforcement decision. The delegation of powers shall be recorded in a document according to Form No. 09/CC provided in Appendix III to this Decree. The delegated deputy shall be held responsible for his/her decision before his/her head and before law. Delegated persons may not further delegate powers to any another individual.

b/ The decision on enforcement by the measure of confiscating money or other property of a taxpayer subject to enforcement which is held by a third party shall be promptly sent to the taxpayer subject to enforcement, the third party currently holding money or other property of the taxpayer subject to enforcement; the commune-level People’s Committee and tax administration office of the locality where the person currently holding money or other property of the taxpayer subject to enforcement resides or the office of the organization currently holding money or other property of the taxpayer subject to enforcement is located or the agency employing the person currently holding money or other property of the taxpayer subject to enforcement for coordinated implementation, and updated to the website of the taxation sector.

b.1/ The enforcement decision shall be sent by electronic means when conditions permit the performance of e-transactions in tax administration, otherwise it shall be sent by the registered mail service or hand-delivered.

b.2/ In case the enforcement decision is hand-delivered but the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully delivered if the concerned competent person or the tax officer or customs officer in charge of delivering the decision makes a record of the organization’s or individual’s refusal, with certification of the administration of the locality where such organization or individual registers its/his/her address with the tax administration office.

b.3/ In case the enforcement decision is sent by the registered mail service, past the time limit of 10 days from the date when the enforcement decision, which has been sent for the third time, is returned because the organization or individual subject to enforcement refuses to receive it, it shall be considered to be successfully sent if it has been posted up at the office of the organization or the place of residence of the individual subject to enforcement or there are grounds to believe that the taxpayer subject to enforcement shirks receiving the decision.

c/ The enforcement decision shall be invalidated after the taxpayer fully remits the amount of tax arrears under the enforcement decision into the state budget or the concerned tax administration office issues a decision on installment payment of tax arrears, decision on extension of tax payment time limit, decision on exemption from late-payment interest or notice of non-imposition of late-payment interest. The tax administration office shall issue a decision on invalidation of enforcement decision, made according to Form No. 08/CC provided in Appendix III to this Decree.

4. Principles of confiscation of money or property of a taxpayer subject to enforcement from the third party

a/ The third party that owes a due debt to the taxpayer subject to enforcement or holds money or other property of the taxpayer shall pay the tax arrears on the latter’s behalf;

b/ In case money or other property of the taxpayer subject to enforcement which is held by the third party is the subject matter of secured transactions or involved in a bankruptcy case, the confiscation of such money or property must comply with law.

c/ The money amount paid by the third party into the state budget on behalf of the taxpayer subject to enforcement shall be regarded as the money amount paid to such taxpayer. Based on documents on confiscation of money or property from the third party, the competent agency in charge of enforcement shall notify thereof to the taxpayer subject to enforcement and related agencies.

5. Responsibilities of the third party that owes a debt to or holds money or other property of the taxpayer subject to enforcement

a/ To provide the tax administration office with information on the debt to or money or other property of the taxpayer subject to enforcement, clearly stating the money amount, debt payment deadline, and type, quantity and state of property.

b/ After receiving a request for verification of information from the tax administration office, to refrain from returning money (including also the due debt payable to the taxpayer) or other property to such the taxpayer subject to enforcement until money is remitted to the state budget or property is handed over to the tax administration office for the latter to carry out property auction procedures.

c/ If failing to comply with the tax administration office’s request, to send to the tax administration office a written explanation within 5 working days after receiving such request.

d/ The third party that holds money or other property of the taxpayer subject to enforcement shall pay the tax arrears amount under the enforcement decision on the latter’s behalf within 15 days after receiving the enforcement decision. The third party that owes a debt to the taxpayer subject to enforcement shall pay tax arrears on the latter’s behalf right on the date such debt becomes due. In case the third party fails to pay tax arrears on behalf of the taxpayer subject to enforcement within the prescribed time limit, it/he/she shall be subject to the enforcement measures specified in Clause 1, Article 125 of the Law on Tax Administration.

6. Responsibilities of the tax administration office managing the third party whose office is not based in the locality where the taxpayer subject to enforcement resides or has business location(s)

a/ In case the place of residence or business location of the taxpayer subject to enforcement and that of the third party are in the same provincial-level locality but in different district-level localities, the provincial-level Tax Department or Customs Department shall direct and guide subordinate tax administration offices to coordinate with each other in implementing the enforcement decision.

b/ In case the place of residence or business location the taxpayer subject to enforcement and that of the third party are in different provincial-level localities, the tax administration office issuing the enforcement decision shall concurrently send it to the tax administration office managing the third party for coordinated implementation. In case the third party fails to pay tax arrears on behalf of the taxpayer subject to enforcement, the tax administration office managing the third party shall carry out the enforcement measures specified in Clause 1, Article 125 of the Law on Tax Administration at the request of the tax administration office managing the taxpayer subject to enforcement.

7. In case a certain enforcement measure is being applied but the tax administration office acquires information or conditions that make(s) the application of the preceding or succeeding enforcement measure be more effective, the tax administration office shall apply concurrently the preceding or succeeding enforcement measure in order to remit tax arrears into the state budget.

Article 37. Enforcement by the measure of revoking enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, or practice licenses

1. Subjects of application

a/ Enforcement by the measure of revoking enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses, practice licenses, or branch or representative office operation registration certificates (below collectively referred to as business registration certificates) shall be applied when tax administration offices cannot apply the enforcement measures specified at Points a, b, c, d, dd and e, Clause 1, Article 125 of the Law on Tax Administration or have applied such measures but still fail to fully remit tax arrears into the state budget or in the cases specified in Clause 3, Article 125 of the Law on Tax Administration.

b/ When carrying out the enforcement measure specified in this Article, tax administration offices shall make announcement on the website of the taxation or customs sector or in the mass media.

2. Verification of information

Tax administration offices shall verify information on entities subject to the enforcement measure though taxpayer management data available at tax administration offices or state agencies competent to issue the above-said documents of taxpayers for use as a basis for issuance of written requests for revocation.

3. Written requests for revocation

a/ A written request for revocation of business registration certificate shall be made according to Form No. 07/CC provided in Appendix No. III to this Decree and must contain the following principal details: the competent state agency receiving the request; information on the taxpayer subject to enforcement: name, tax identification number and business registration address; type of the paper requested for revocation; information relating the type of paper requested for revocation (serial number, date of issuance, etc.); reason(s) for revocation; time to request the agency having issued the business registration certificate to revoke such certificate.  

b/ The written request for revocation of business registration certificate shall be sent to the taxpayer subject to enforcement and the state management agency competent to revoke the business registration certificate within 3 working days from the date of completing the verification of information on the entity subject to enforcement. From the date the tax administration office sends a written request for revocation to the business registration agency to the date the business registration agency issues a revocation decision or a document on non-revocation, the tax administration office may apply appropriate enforcement measures to ensure the effectiveness of tax administration work.

4. Responsibilities of state agencies competent to issue business registration certificates

a/ Within 10 days from the date of receipt of a written request for revocation from a tax administration office, the state management agency competent to issue business registration certificates shall revoke the business registration certificate according to the law-prescribed order and procedures or notify the tax administration office of the reason(s) for non-revocation.

b/ After receiving the competent state agency’s document on non-revocation of the business registration certificate, the tax administration office shall continue monitoring the concerned taxpayer’s tax arrears and apply preceding enforcement measures to remit tax arrears into the state budget.

5. During the time period prescribed by the law on enterprise registration, if the taxpayer subject to enforcement fully remits tax arrears into the state budget or the tax administration office issues a decision on installment payment of tax arrears, decision on extension of tax payment time limit, decision on exemption from late-payment interest or decision on non-imposition of late-payment interest and the taxpayer subject to enforcement files a written request for restoration of the legal status of the enterprise, the tax administration office shall make a written request for restoration of the legal status of the enterprise and send it to a competent state agency for the latter to restore the legal status of the enterprise.

a/ The written request for restoration of the legal status of the enterprise must have the following main contents: name of the requesting administration office and competent state agency receiving the request; information on the taxpayer subject to enforcement, including name, tax identification number, and address of business registration; reason(s) for restoration of the legal status of the enterprise.

b/ The written request for restoration of the legal status of the enterprise shall be made by the tax administration office according to the Form No. 07-1/CC provided in Appendix III to this Decree and sent to the competent state management agency within 3 working days from the date of receiving the taxpayer’s request for restoration of the legal status of the enterprise.

Chapter VIII

OTHER PROBLEMS

Article 38. Provisions on priority enterprises in the customs sector

Problems regarding priority enterprises must comply with the Customs Law, related guiding legal documents and this Decree, specifically as follows:

1. Priority regime for enterprises: To be entitled to tax refund prior to examination, and pay tax for a customs declaration under which goods have already been cleared from customs procedures or released in a month by the 10^th of the subsequent month at the latest as specified in Clause 2, Article 9 of the Law on Import Duty and Export Duty.

2. Agreement on mutual recognition of priority enterprises

a/ The Minister of Finance signs agreements on mutual recognition of priority enterprises in the customs sector in accordance with the law on conclusion and implementation of international agreements.

b/ Priority enterprises of the countries that have signed agreements on mutual recognition of priority enterprises with Vietnam are entitled to priority measures on customs procedures and tax procedures under the signed agreements. The list of priority enterprises entitled to the priority regime of a partner country shall be specified in the relevant agreement.

3. Management of priority enterprises

a/ The General Department of Customs shall take measures of conducting periodical or extraordinary appraisal at enterprises’ offices; post-customs clearance inspection according to Clause 3, Article 78 of the Customs Law at most once in 3 consecutive years, counting from the date the General Director of Customs recognizes priority enterprises or extends the application of the priority regime, and take measures for supervision and assessment of the maintenance of conditions after enterprises are recognized as priority enterprises so as to extend, suspend or terminate the recognition as priority enterprises according to regulations; and conduct post-customs clearance inspection according to Clauses 1 and 2, Article 78 of the Customs Law when detecting signs of violation of the laws on customs and taxation.

b/ Priority enterprises shall monitor, control and manage the entire process of using imported raw materials and supplies and imported and exported goods, and have their information technology systems connected to customs offices, ensuring the provision of dossiers, documents, data available on their systems, historical data and period-based data (for at most 5 years from the date of registration of customs declarations) on imported and exported goods for use as a basis for comparison and examination by customs offices and enterprises shall take responsibility for proving the completeness and accuracy of the data they have declared with customs offices.

Article 39. Authorization for collection of taxes and other state budget revenues the collection of which is managed by tax administration offices

1. Cases of collection authorization

a/ A tax administration office shall authorize an organization or a state management agency to collect taxes and other state budget revenues from individuals, households and business households.

b/ Other cases as decided by the Minister of Finance.

2. Principles of collection authorization

a/ The General Director of Taxation or General Director of Customs shall, based on the request of the concerned provincial-level Tax Department or Customs Department, issue a decision on collection authorization which must have the following principal contents: areas of collection authorization, taxes and other state budget revenues subject to collection authorization, and funding for collection authorization.

b/ The collection authorization shall be carried out under a collection authorization contract and contract annex (if any) between a tax administration office and the authorized collector, made according to the form provided in this Decree, unless such a contract is not required under the Ministry of Finance’s regulations. In case the collection authorization is carried out at more than one provincial-level Customs Department, the General Director of Customs shall sign a collection authorization contract with the head of the organization authorized to collect taxes and other state budget revenues in the customs field.

c/ The tax administration office and the authorized collector shall establish an interconnected information technology system to transmit and receive e-data in accordance with the law on e-transactions regarding tax administration. The Ministry of Finance shall guide the transmission and receipt of data between tax administration offices and authorized collectors.

3. Collection authorization contracts

A collection authorization contract shall be made according to Form No. 01/UNT provided in Appendix III to this Decree and must have the following principal contents:

a/ Taxes and other state budget revenues to be collected under authorization;

b/ Area of collection authorization;

c/ Powers and responsibilities of the tax administration office and the authorized collector;

d/ Reporting on contract performance;

dd/ Registration, issuance, use, management and reporting on use of receipts and collection documents;

e/ Collection authorization period;

g/ Funding for collection authorization.

4. Minutes of liquidation of collection authorization contracts

A minutes of liquidation of a collection authorization contract shall be made according to Form No. 02/UNT provided in Appendix III to this Decree and must have the following principal contents:

a/ Collection and remittance of taxes and other state budget revenues;

b/ Use of receipts and collection documents;

c/ Payment of funding for collection authorization.

5. Responsibilities of the authorized collector

a/ To assign qualified staff in accordance with the tax administration office’s regulations to perform the signed collection authorization contract. The authorized collector may not authorize any third party to perform the collection authorization contract signed with the tax administration office. Upon the expiration of the collection authorization period or in case of termination of the collection authorization contract when either party breaches the signed contract, the two parties shall make a minutes of liquidation of the collection authorization contract.

b/ To send a notice of the payment of taxes and other state budget revenues; decisions on retrospective collection and sanctions; notify arrears, fine and late-payment interest under regulations and urge the taxpayer to remit them into the state budget. The authorized collector shall, within 5 days after receiving a notice of payment of taxes and other state budget revenues from the tax administration office, send it to the taxpayer; and within 10 working days after receiving a notice of arrears, fine and late-payment interest from the tax administration office, send it to the taxpayer and urge the taxpayer to comply with such notice.

c/ To organize the collection of taxes and other state budget revenues and issue receipts and collection documents to taxpayers and manage and use collection documents under regulations.

c.1/ In case the authorized collector uses receipts and collection documents issued by a tax administration office, it shall send a written request to the tax administration office under regulations.

c.2/ In case the authorized collector issues receipts and collection documents by itself/himself/herself, it/he/she shall register, issue and report on use of collection documents to the tax administration office under regulations on receipts and collection documents.

d/ To remit collected amounts of taxes and other state budget revenues into the state budget.

d.1/ The authorized collector shall be granted a tax identification number to remit collected amounts of taxes and other state budget revenues into the state budget under the collection authorization contract.

d.2/ The authorized collector shall fully and timely remit collected amounts of taxes and other state budget revenues into the state budget at the State Treasury office or commercial bank where the State Treasury office opens its account. Amounts to be remitted into the state budget are total amounts recorded as revenue on receipts and collection documents.

d.3/ Upon remitting collected amounts of taxes and other state budget revenues into the state budget at the State Treasury office or commercial bank where the State Treasury office opens its account, the authorized collector shall make a list of receipts and collection documents and make state budget remittance documents. The State Treasury office shall transfer documents to the tax administration office showing amounts remitted by the authorized collector for monitoring and management.

d.4/ The authorized collector shall remit collected amounts of taxes and other state budget revenues into the state budget right on the working day it/he/she makes the collection. In case an amount is collected after 16:00 hours of a working day, it shall be remitted into the state budget before 10:00 hours of the next working day. In case an amount is collected during a weekend or holiday, it shall be remitted into the state budget right on the next working day. If amounts of taxes, charges and fees are collected in deep-lying, remote and difficult-to-access communes, the Director of the concerned provincial-level Tax Department or Customs Department shall consider and decide on the time limit for the authorized collector to remit them into the State Treasury office, which is 5 days from the date of collection.

dd/ To finalize collected amounts of taxes and other state budget revenues and receipts and collection documents with the tax administration office.

dd.1/ Finalization of collected amounts

No later than the 5^th of the following month, the authorized collector shall make a report on collected and remitted amounts of taxes and other state budget revenues of the previous month according to Form No. 03/UNT provided in Appendix III to this Decree and send it to the tax administration office. Upon receiving the report, the tax administration office shall check in detail the list of receipts and collection documents used, amounts of taxes and other state budget revenues already collected and remitted into the state budget, and compare them with actually paid amounts taxes and other state budget revenues with certification by the State Treasury office; and shall, if detecting any difference, make a written record clearly identifying the cause in order to specify responsibility.

No later than the 15^th of the following quarter, the tax office shall make a report on results of state budget revenues through an authorized collector according to Form No. 04/UNT provided in Appendix III to this Decree.

dd.2/ Finalization of receipts and collection documents

No later than the 30^th of the first month of the following quarter, the authorized collector shall make a report on use of receipts and collection documents according to Form No. 05/UNT provided in Appendix III to this Decree. Upon liquidation of the contract, the authorized collector shall cancel receipts and collection documents or the tax administration office shall revoke receipts and collection documents under regulations.

Any act of delay in reporting on use of receipts and collection documents or late remittance of collected amounts of taxes and other state budget revenues into the state budget shall be considered an act of appropriating taxes and other state budget revenues; the authorized collector that commits acts of collecting taxes and other state budget revenues without issuing receipts or collection documents or with the issuance of incorrect types of receipts and collection documents shall be handled under current regulations.

e/ To provide information to and coordinate with the tax administration office in reviewing and detecting cases in which taxpayers are changed, taxpayers that have just started business or the scale or line of business in the area of collection authorization is changed.

6. Responsibilities of tax administration offices

a/ To publicly notify taxpayers of cases of taxpayers paying taxes through collection authorization; organizations and individuals authorized by tax administration offices to collect taxes; and time limits and kinds of taxes and other state budget revenues to be collected under authorization.

b/ To issue notices of payment of taxes and other state budget revenues, notices of arrears, fines and late-payment interest, and other documents (if any) to authorized collectors. The time for delivery of a notice of payment of taxes and other state budget revenues to the authorized collector is at least 10 days before the expiration of the tax payment time limit and the time for delivery of a notice of arrears, fines and late-payment interest is as soon as the tax administration office delivers such notice.

c/ In case the authorized collector uses receipts and collection documents issued by a tax administration office, the tax administration office shall ensure the full and timely issuance of receipts and collection documents and guide the authorized collector to manage and use receipts and collection documents under regulations.

d/ To pay funding for collection authorization under signed collection authorization contracts.

dd/ To examine the collection and remittance of taxes and other state budget revenues; and the use and management of receipts and collection documents of authorized collectors.

7. Funding for collection authorization

a/ Funding for collection authorization shall be allocated from the state budget to tax administration offices. Heads of tax administration offices may appoint contractors under regulations and sign contracts directly with authorized collectors appointed as contractors. The Ministry of Finance shall guide in detail expenditure contents and levels, and management, use, payment and settlement of funding for collection authorization.

b/ Funding for collection authorization shall be provided to eligible subjects, in eligible areas and by bank transfer via the authorized collectors’ accounts at banks or State Treasury offices; cash payment is not allowed. A tax administration office shall provide funding to the authorized collector based on the collection authorization contract and the amount the taxpayer has actually paid into the state budget.

Article 40. Purchase of information, documents and data of providers to serve tax administration

1. Purchase of information, documents and data to serve tax administration and handling of violations of the tax and customs laws means tax administration offices’ purchase from domestic and foreign organizations and individuals information, documents and data not available at or not provided by tax administration offices or other state agencies in accordance with law or information, documents and data provided by competent state agencies but failing to satisfy tax administration requirements.

2. Purchase of information, documents and data by tax administration offices to serve their regular activities and arising needs, specifically as follows:

a/ Purchase of commercial databases for regular tax administration, covering: tax administration of large enterprises; tax administration activities of small- and medium-sized enterprises, business households and individuals; activities of advance pricing agreement; tax administration of enterprises engaged in related-party transactions, and other tax administration activities of tax administration offices.

b/ Purchase of information, documents and data in cases and matters arising in the process of tax administration, covering the activities of tax declaration, assessment, inspection, examination and other cases and matters in tax administration activities.

c/ Purchase of information serving the determination of origin, value, standards and quality of imported goods, determination of legality of documents and transactions related to imported goods and exported goods, and verification of other acts in violation of the customs law.

3. Funding sources for purchase of information and documents to serve tax administration shall be allocated from the state budget to tax administration offices. Heads of tax administration offices shall decide on purchase of information and documents serving tax administration, and handle violations of the tax customs laws in accordance with the Law on the State Budget. The purchase of information, documents and data shall be carried out under designation with contracts directly signed with providers. The Ministry of Finance shall specifically guide contents and levels of funding, and management, use, payment and finalization of funding sources for purchase of information, documents and data serving tax administration.

4. Tax administration offices shall use information, documents and data purchased from organizations and individuals for proper purposes and eligible subjects as specified by law.

5. Information, documents and data purchased by tax administration offices shall be used as a basis for determination of tax liability and handling of taxpayers’ violations of the tax and customs laws.

Article 41. Application of advance pricing agreement to enterprises engaged in related-party transactions

1. Taxpayers liable to pay enterprise income tax by the declaration method that conduct transactions with related parties in the course of production and business operations may propose the application of advance pricing agreement (APA).

2. The APA application must comply with Clause 6, Article 42 of the Law on Tax Administration.

3. A taxpayer requesting APA application shall submit to the General Department of Taxation a request for official APA application, made according to Form No. 02/APA-CT provided in Appendix III to this Decree, together with 1 set of dossier of request for official APA application.

In case the taxpayer requests bilateral or multilateral APA application, it/he/she shall submit a request for bilateral APA procedures, made according to Form No. 03/APA-MAP provided in Appendix III to this Decree.

The taxpayer may consult the General Department of Taxation before submitting a dossier of request for official APA application by submitting to the General Department of Taxation a written request for consultation, made according to Form No. 01/APA-TV provided in Appendix III to this Decree.

4. The General Department of Taxation shall receive the taxpayer’s request for APA application and appraise the dossier, discuss and negotiate with the taxpayer (in case of unilateral APA) or with the partner tax authority and taxpayer (in case of bilateral APA or multilateral APA) regarding the APA contents.

5. Based on appraisal, discussion and negotiation results with the taxpayer (in case of unilateral APA) or with the partner tax authority and taxpayer (in case of bilateral APA or multilateral APA) regarding the APA contents, the General Department of Taxation shall prepare a draft APA and submit it to leaders of the Ministry of Finance for approval, and proceed with the signing of APA.

For a bilateral or multilateral APA involving a foreign tax authority, the Ministry of Finance shall consult the Ministry of Foreign Affairs, Ministry of Justice and related agencies and propose the Government and Prime Minister to give opinions on the signing of APA according to the procedures and order of conclusion of treaties and international agreements in accordance with the law on the conclusion of treaties and international agreements.

6. The final APA draft must have at least the following contents:

a/ Names and addresses of related parties to the APA;

b/ Description of related-party transactions within the APA scope;

c/ Comparative method for pricing of related-party transactions as a basis for tax calculation, method of determining and calculating the data of price level and profit ratio as a basis for determining taxable values concerning related-party transactions subject to APA application (including standard uncontrolled transaction value ranges if applicable);

d/ Important assumptions that may have material and significant impacts on the APA implementation (including analytical and forecasting contents);

dd/ Responsibilities and obligations of the taxpayer;

e/ Responsibilities and obligations of the tax office;

g/ Effect for application;

h/ Other contents in accordance with legal regulations on the performance of tax liability related to APA commitments;

i/ Annexes (if any).

7. The effective date of APA must comply with Clause 16, Article 3 of the Law on Tax Administration. For bilateral or multilateral APAs related to tax administration of foreign tax administration authorities, the Ministry of Finance shall report them to the Government for consideration and decision.

Taxpayers that apply APA for tax calculation shall declare an annual APA report for each tax year during the effective period of the signed APA according to Form No. 04/APA-BC provided in Appendix III to this Decree together with the supporting documents, and enclose it with an enterprise income tax finalization declaration dossier.

During the course of APA implementation, if there occurs an event that materially affects the continued implementation of the APA or affects production and business results and tax declaration of a taxpayer, the taxpayer shall send a report thereon to the tax office within 30 days from the date of occurrence of the event (ad hoc report).

8. APA extension

a/ Taxpayers requesting APA extension shall submit a dossier of request for APA extension to the tax office at least 6 months before the signed APA expires. The procedures for processing a dossier of request for APA extension are similar to those for processing a dossier of request for APA application.

b/ An APA may be considered for extension in case the following conditions are fully satisfied: There is no material change in the scope of related-party transactions and related parties; there is no material change in important assumptions; the standard uncontrolled transaction value range or profit ratio serving as a basis for comparative analysis is expected to be stable during the extended period.

9. APA modification

a/ APA modification shall be made at the request of the concerned taxpayer or tax office.

An APA shall be modified in the following cases: Important assumptions with material effects change due to objective causes; amendments of laws affect the APA; a competent official of the partner tax authority requests the modification and such request is approved by the Ministry of Finance; and other cases.

b/ Procedures for resolving a request for APA modification are similar to those for resolving a request for APA application.

10. APA cancellation

a/ An APA may be canceled in the following cases: The taxpayer or any related party involved in related-party transactions fails to comply with APA’s terms and conditions; the taxpayer makes material mistakes or errors in the dossier of request for APA application, annual APA report or ad hoc report; the taxpayer fails to provide sufficient information and documents of the annual APA report or information, documents and ad hoc reports as requested by the tax office; the taxpayer and tax office fail to reach agreement on the conclusion of APA modification; the partner tax authority requests cancellation of the APA and such request is approved by the Ministry of Finance; or the taxpayer submits a dossier of request for APA cancellation with plausible reasons.

b/ In case an APA is canceled, the General Department of Taxation shall issue a written notice of the cancellation of the APA, clearly stating the reason for the cancellation and effective date of the cancellation. The taxpayer shall fulfill tax liability arising from transactions stated in the canceled APA in accordance with current regulations on tax administration applicable to enterprises engaged in related-party transactions for tax declaration purposes from the date the cancellation takes effect.

11. APA withdrawal

a/ An APA may be withdrawn in the following cases: The taxpayer intentionally provides false information or commits fraudulent acts in applying the APA or implementing reporting regimes or requesting modification of the APA; or the partner tax authority requests withdrawal of the APA and such request is approved by the Ministry of Finance.

b/ In case an APA is withdrawn, the General Department of Taxation shall issue a written notice of the withdrawal of the APA, clearly stating the reason for the withdrawal and effective date of the withdrawal (counting from the first day of the APA application period). The taxpayer shall fulfill tax liability arising from transactions stated in the withdrawn APA in accordance with current regulations on tax administration applicable to enterprises engaged in related-party transactions for tax declaration purposes from the date the withdrawal takes effect.

12. The Ministry of Finance shall guide in detail the application of APA to enterprises engaged in related-party transactions.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 42. Effect

1. This Decree takes effect on December 5, 2020.

2. Except Article 43 of this Decree, the provisions of the following decrees cease to be effective on the effective date of this Decree:

a/ The Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

b/ Article 4 of the Government’s Decree No. 91/2014/ND-CP of October 1, 2014, amending and supplementing a number of articles of the Decrees on taxes;

c/ Clauses 1 thru 11, Article 5 of the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the Decrees on taxes;

d/ Articles 3 and 4 of the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, the Law on Excise Tax and the Law on Tax Administration;

dd/ Clauses 1 thru 4, Article 5 of the Government’s Decree No. 139/2016/ND-CP of October 4, 2016, on license fee; and Clauses 3 and 4, Article 1 of the Government’s Decree No. 22/2020/ND-CP of February 24, 2020, amending and supplementing a number of articles of Decree No. 139/2016/ND-CP;

e/ Clause 3, Article 13a of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, which was supplemented by Clause 6, Article 2 of Decree No. 123/2017/ND-CP of November 14, 2017, amending and supplementing a number of articles of the Decrees on collection of land use levy, land rental and water surface rental; and Clause 3, Article 21 of the Government’s Decree No. 46/2014/ND-CP, which was supplemented by Clause 7, Article 3 of Decree No. 123/2017/ND-CP;

g/ Articles 27 and 30 of the Government’s Decree No. 65/2013/ND-CP of June 27, 2013, detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax;

h/ Points a and b, Clause 3, Article 9 of the Government’s Decree No. 67/2019/ND-CP of July 31, 2019, prescribing the method of calculation and rates of royalty for mineral mining;

i/ Clause 1, Article 13, and Clause 1, Article 14, of the Government’s Decree No. 82/2017/ND-CP of July 17, 2017, providing for the method of calculation and rates of royalty for water resource exploitation; and Appendix IV to Decree No. 82/2017/ND-CP;

k/ Clause 4, Article 14 of the Government’s Decree No. 45/2014/ND-CP of May 15, 2014, on the collection of land use levy;

l/ Clauses 3 and 4, Article 24 of the Government’s Decree No. 46/2014/ND-CP of May 15, 2014, on the collection of land rental and water surface rental;

m/ Article 7 of the Government’s Decree No. 53/2011/ND-CP of July 1, 2011, detailing and guiding a number of articles of the Law on Non-Agricultural Land Use Tax;

n/ Points a, b, c, d and dd, Clause 4, Article 1 of the Government’s Decree No. 20/2019/ND-CP of February 21, 2019, amending and supplementing a number of articles of the Government’s Decree No. 140/2016/ND-CP of October 10, 2016, on registration fee;

o/ Articles 17 thru 53 of the Government’s Decree No. 129/2013/ND-CP of October 16, 2013, prescribing the sanctioning of tax-related administrative violations and enforcement of tax-related administrative decisions;

p/ Articles 25 thru 69 of the Governments Decree No. 127/2013/ND-CP of October 15, 2013, on sanctioning of administrative violations and enforcement of administrative decisions in the customs field; and Clauses 20 and 21, Article 1 of the Government’s Decree No. 45/2016/ND-CP of May 26, 2016, amending and supplementing a number of articles of the Government’s Decree No. 127/2013/ND-CP of October 15, 2013.

Article 43. Transitional provisions

1. Tax amounts eligible for exemption, reduction, non-collection or write-off arising before July 1, 2020, shall continue to be handled in accordance with Law No. 78/2006/QH11 on Tax Administration, which was amended and supplemented under Law No. 21/2012/QH13, Law No. 71/2014/QH13 and Law No. 106/2016/QH13 and guiding documents.

2. Tax arrears due by the end of June 30, 2020, shall be handled in accordance with Law No. 38/2019/QH14 on Tax Administration and this Decree, except the case specified in Clause 1 of this Article.

3. Cases eligible for extension of tax payment time limits under the Government’s regulations must continue to comply with the Government’s regulations. The Ministry of Finance shall guide the cases subject to tax declaration specified in Clauses 2 and 4, Article 11 of this Decree to ensure their implementation in the first year of the next budget stabilization period from the effective date of Law No. 38/2019/QH14 on Tax Administration and guiding documents.

Article 44. Implementation responsibility

1. Ministers, heads of ministerial-level agencies and heads of government-attached agencies shall, within the ambit of their assigned functions and tasks, implement this Decree.

2. Chairpersons of provincial-level People’s Committees shall direct agencies and units in their localities to coordinate with one another in implementing this Decree.-

On behalf of the Government
Prime Minister
NGUEN XUAN PHUC

* The appendices to this Decree are not translated.