THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, October 19, 2020
Detailing a number of articles of the Law on Tax Administration
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.
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.
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 Công Báo Nos 1019-1020 (2/11/2020)