Decree 252/2026/ND-CP detailing the Law on Tax Administration

DECREE

Detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the proposal of the Minister of Finance;

The Government hereby promulgates the Decree detailing a number of articles of, and providing measures for the implementation of, the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details the implementation of a number of articles, clauses, points and matters assigned under the Law on Tax Administration, and provides measures for implementing a number of articles of the Law on Tax Administration, including:

1. Detailing a number of articles, clauses and points of the Law on Tax Administration, including:

a) Clause 1, Article 2 regarding taxpayers; Clause 2, Article 2 regarding tax administration offices;

b) Point c, Clause 2, Article 7 regarding the provision of information to foreign tax administration offices in accordance with tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or signatory; Clause 3, Article 7 regarding cases where tax administration offices may disclose taxpayer information;

c) Clause 4, Article 9 regarding the State's assurance of financial resources for the operation of the tax administration force and tax administration offices, with priority given to the annual allocation of state budget funds for the building and operation of information technology and digital transformation systems in tax administration, electronic invoices, physical facilities, equipment, and professional tasks in order to enhance the efficiency of tax administration;

d) Clause 8, Article 14 regarding the use of tax identification numbers;

dd) Clause 1, Article 12 regarding cases where the calculation and notification of taxes and other revenues shall be carried out by the tax administration offices; Clause 2, Article 12 regarding foreign organizations and foreign individuals conducting business on e-commerce platforms, other digital platforms or providing other services, which shall directly, or authorize others to declare and pay taxes and other revenues on their behalf in Vietnam; Clause 3, Article 12 regarding tax deduction, tax declaration and tax payment on behalf of taxpayers; Point b, Clause 4, Article 12 regarding cases where the extension period for submission of tax and other revenue declaration dossiers must be prolonged; Clause 5, Article 12 regarding cases where taxpayers detect errors or omissions in their dossiers for declaration of taxes and other revenues already submitted to tax offices and may submit additional declarations for such dossiers within 5 years from the deadline for submission of dossiers for declaration of taxes and other revenues for the tax period in which the errors or omissions are detected; Clause 6, Article 12 regarding tax declaration, additional declaration, deadlines for submission of tax declaration dossiers, customs offices receiving tax declaration dossiers, and exchange rates for calculating taxes on exported and imported goods, which shall comply with the customs law; Clause 7, Article 12 regarding cases in which foreign currencies may be used for tax declaration and calculation;

e) Clause 1, Article 14 regarding deadlines for payment of taxes, other revenues, late-payment interests and fines; Point c, Clause 7, Article 14 regarding extension of the deadlines for payment of taxes, other revenues, late-payment interests and fines in special cases;

g) Article 17 regarding fulfillment of tax liabilities;

h) Clause 1, Article 18 regarding cases of refund of taxes, other revenues, late-payment interest and fines;

i) Clause 1, Article 19 regarding cases of exemption from taxes and other revenues; reduction of taxes and other revenues; non-collection of taxes; and non-imposition of taxes;

k) Article 20 regarding freezing of tax arrears;

l) Point d, Clause 1, Article 21 regarding cases where taxpayers affected by widespread disasters, catastrophes or epidemics that have been considered for exemption from late-payment interests under Clause 5, Article 16 of this Law and have time limits for payment of taxes, other revenues, late-payment interests and fines extended under Point a, Clause 7, Article 14 of this Law but remain unable to recover production and business activities and pay tax arrears;

m) Clause 1, Article 25 regarding cases subject to tax assessment; Clause 2, Article 25 regarding bases for tax assessment by customs offices on exported and imported goods;

n) Point e, Clause 2, Article 30 regarding cooperation and tax-related administrative assistance with foreign tax offices and international organizations in accordance with Vietnam's law and tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or signatory; Point g, Clause 2, Article 30 regarding the performance of other membership obligations to which the Socialist Republic of Vietnam is a member or signatory; Point h, Clause 2, Article 30 regarding the organization of the collection and verification of information from agencies, organizations and taxpayers based on information exchange standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes;

o) Clause 4, Article 32 regarding transactions between taxpayers and tax administration offices conducted electronically through the tax administration information system;

p) Article 36 regarding assurance of information security and information technology risk management;

q) Clause 1, Article 38 regarding tasks of tax administration offices and tax administration officers;

r) Article 39 regarding tasks, responsibilities and powers of state agencies, examination and supervision agencies, the Vietnam Fatherland Front, socio-politico-professional organizations, social organizations and socio-professional organizations in tax administration;

s) Article 48 regarding cases subject to enforcement of tax administration-related administrative decisions;

t) Article 49 regarding measures to enforce tax administration-related administrative decisions;

u) Article 50 regarding competence to decide on enforcement of tax administration-related administrative decisions.

2. Detailing a number of matters assigned under the Law on Tax Administration, including:

a) Clause 21, Article 4 regarding other force majeure events;

b) Clause 4, Article 10 regarding time limits for tax registration; and responsibilities of taxpayers, tax administration offices, state agencies, and organizations and individuals involved in tax registration;

c) Clause 8, Article 12 regarding cases not requiring submission of dossiers for declaration of taxes and other revenues; tax period; deadlines for submission of dossiers for declaration of taxes and other revenues, except the case specified in Clause 9, Article 12 of the Law on Tax Administrations; declaration, calculation and payment of taxes and other revenues for oil and gas activities and oil and gas sale; converted exchange rates for declaration of taxes and other revenues; declaration and determination of assessable prices for related-party transactions, and country-by-country reports; distribution of tax liabilities and other payable revenues; order and procedures for receiving and processing dossiers in case tax administration offices calculate and notify taxes and other revenues;

d) Clause 8, Article 14 regarding time limits for agencies and organizations to collect taxes, other revenues, late-payment interests and fines for remittance into the state budget; duration of extension of deadlines for payment of taxes, other revenues, late-payment interests and fines; and dossiers and procedures for extension of deadlines for payment of taxes, other revenues, late-payment interests and fines in the case specified at Point c, Clause 7, Article 14 of the Law on Tax Administration;

dd) Point b, Clause 2, Article 16 regarding the time for calculation of late-payment interests; Clause 6, Article 16 regarding adjustment of the rate for calculating late-payment interests under Point a, Clause 2, Article 16 of the Law on Tax Administration as suitable to socio-economic conditions in each period; time for calculating late-payment interests; and cases in which late-payment interests are not imposed, temporarily not imposed, or adjusted;

e) Clause 6, Article 18 regarding cases not eligible for tax refund; cases of pre-inspection tax refund for taxpayers; cases of pre-refund inspection; and time limits for tax administration offices to receive, process and respond to dossiers for tax refund;

g) Clause 5, Article 19 regarding time limits for receipt and processing of dossiers for tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes;

h) Clause 5, Article 20 regarding duration of freezing of tax arrears and tax amounts to be frozen; cases of invalidation of decisions on freezing of tax arrears; responsibilities of state agencies, and methods and criteria for identifying the case specified at Point e, Clause 1, Article 20 of the Law on Tax Administration;

i) Clause 4, Article 21 regarding conditions for write-off of tax arrears; competence to write off tax arrears; time limit for processing dossiers for write-off of tax arrears; and coordination responsibilities of organizations and individuals in recovery of written-off tax arrears;

k) Clause 3, Article 24 regarding bases for tax assessment; methods of tax assessment; competence and procedures for tax assessment; and responsibilities of taxpayers, tax declarants and tax offices in tax assessment;

l) Clause 3, Article 25 regarding tax assessment methods; competence and procedures for tax assessment; and responsibilities of taxpayers, tax declarants and customs offices in tax assessment;

m) Point c, Clause 1, Article 34 regarding application of priority regimes for taxpayers with good compliance with the tax law that are ready to connect and share electronic data with tax administration offices, including data on accounting books, invoices and documents related to tax liability, via the tax administration information system; conditions, scope and forms of application of priority regimes for law-compliant taxpayers;

n) Clause 15, Article 39 regarding the content, form and scope of and period for information provision, and the responsibilities and powers of stakeholders in sharing and connecting information serving tax administration work;

o) Point h, Clause 3, Article 40 regarding income-paying organizations’ and individuals’ provision of information on payment of incomes and deducted tax amounts of taxpayers, and amounts of taxes and other revenues declared and paid on behalf of taxpayers to tax administration offices; Clause 8, Article 40 regarding the tasks and powers of information and press agencies, credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and online payment service providers (if any); the content, form, method and duration of information provision in sharing and connecting information for tax administration work as mentioned in Article 40 of the Law on Tax Administration; and the criteria for tax-related procedure service provision;

p) Clause 5, Article 49 regarding the procedures for applying enforcement measures.

3. Providing measures for implementation of a number of articles of the Law on Tax Administration, including:

a) The contents and forms of, competence for, termination of, and updates to the disclosure of taxpayer information by tax administration offices;

b) Tax administration for business activities on e-commerce platforms and digital platforms: the scope of responsibilities and methods for deducting, declaring on behalf of taxpayers and paying on behalf of taxpayers the deducted tax amounts of operators of e-commerce platforms having online ordering and payment functions and organizations conducting business in Vietnam that engage in other digital economic activities; and the rights and responsibilities of business households and individuals conducting business on e-commerce platforms;

c) Principles and contents of application of technology, data and digital transformation in tax administration;

d) Tax administration information system including databases within the tax administration information system; the tax administration information system; requirements for collecting and updating information in the tax administration information system; principles and forms of information and data connection and sharing; and time limits for providing information and data;

dd) The contents and forms of electronic data connection and sharing and information provision between taxpayers and tax administration offices; and the operation of technical infrastructure by tax administration offices for conducting electronic transactions and connecting information on tax liabilities;

e) Competence to reinstate the written-off tax arrears;

g) The filing by tax administration offices of petitions for the application of bankruptcy procedures against enterprises and cooperatives.

Article 2. Subjects of application

1. Taxpayers, including:

a) Taxpayers specified in Clause 1, Article 2 of the Law on Tax Administration;

b) Organizations and individuals that deduct tax and declare and pay deducted tax amounts on behalf of taxpayers as specified at Point dd, Clause 1, Article 2 of the Law on Tax Administration, including:

b.1) Organizations that are managers of foreign digital platforms and deduct and pay payable tax liabilities on behalf of foreign suppliers; and Vietnam-based business organizations that apply the value-added tax credit method to calculate their payable value-added tax amounts, when purchasing services from foreign suppliers without permanent establishments in Vietnam via e-commerce channels or digital platforms, and deduct and pay payable tax liabilities on behalf of such foreign suppliers as specified in Clause 4, Article 4 of the Law on Value-Added Tax;

b.2) Organizations that are managers of e-commerce exchanges or managers of digital platforms with payment functions that deduct and pay tax on behalf of, and declare deducted tax amounts for households and individuals doing business on e-commerce exchanges and digital platforms as specified in Clause 5, Article 4 of the Law on Value-Added Tax;

b.3) Operators of e-commerce platforms and other digital platforms (at home or abroad) having online ordering function and the payment function, which shall make tax deduction, and declare and pay deducted tax amounts on behalf of business households and individuals as prescribed at Point a, Clause 4, Article 13 of the Law on Tax Administration;

b.4) Organizations and individuals that deduct personal income tax and declare and pay the deducted personal income tax amounts on behalf of taxpayers in accordance with the law on personal income tax;

b.5) Organizations and individuals other than those specified at Points b.1, b.2, b.3 and b.4 of this Clause that deduct tax and declare and pay the deducted tax amounts on behalf of taxpayers in accordance with law.

2. Tax administration offices, including:

a) Tax offices, including the Department of Taxation, the Large Enterprise Taxation Sub-Department, the E-Commerce Taxation Sub-Department, provincial tax offices and commune-level tax offices;

b) Customs offices, including the Department of Customs, the Post-Clearance Audit Sub-Department, the Anti-Smuggling and Investigation Sub-Department and other customs offices under the Department of Customs assigned to perform tax administration functions; Regional Customs Sub-Departments and customs offices under Regional Customs Sub-Departments; and border-gate customs offices and outside-border-gate customs offices.

3. Tax administration officers specified in Clause 3, Article 2 of the Law on Tax Administration.

4. Other related state agencies, organizations and individuals specified in Clause 4, Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. Other force majeure events referred in Clause 21, Article 4 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.

2. The tax administration information system shall comply with Clause 5, Article 4 of the Law on Tax Administration; this system shall be used to receive, process and exchange information and data in tax administration, including the electronic performance of tax administrative procedures.

3. Electronic transactions in tax administration means the electronic performance of tax administrative procedures, provision of support services, and exchange of information and data in accordance with the law on tax administration and the law on e-transactions.

4. Provider of value-added services for electronic transactions in tax administration (hereinafter referred to as a T-VAN service provider) means an intermediary as prescribed by the law on e-transactions that satisfies the capacity and technical requirements for connection to the tax administration information system in order to provide services representing taxpayers, in whole or in part, in sending, receiving, storing and recovering electronic documents; assist in creating and processing electronic documents; and certify the performance of electronic transactions between taxpayers and tax offices.

5. E-commerce platform or digital platform with online ordering and payment functions means a digital platform that concurrently satisfies the following criteria:

a) It allows buyers to select goods and services and enter into purchase and sale transactions with sellers through the electronic environment provided by the platform;

b) It directly or indirectly participates in the payment process between buyers and sellers and is capable of controlling, reconciling or confirming payment transactions, including collecting money from buyers and transferring it to sellers; coordinating with other organizations or individuals in collecting and transferring payments and being capable of controlling, reconciling or confirming payment transactions; or organizing a payment mechanism under which completion of a purchase and sale transaction is linked to payment confirmation on the platform;

c) The determination of whether a platform has a payment function shall be based on the platform’s actual role in organizing, controlling or participating in the payment process, irrespective of the particular technical form or payment method.

Where a platform only provides services for posting information, advertising or connecting transactions without participating in the payment process, it shall not fall within the scope of this Clause.

6. E-commerce platform or digital platform with payment function means a platform that satisfies the criteria specified at Points b and c, Clause 5 of this Article.

7. Deadline for submission of a tax declaration dossier, the tax payment deadline, or the deadline for a tax administration office to process a tax dossier is the last day of the respective time limit prescribed by the law on tax administration. Where the last day of the time limit for submission of a tax declaration dossier, tax payment, or processing of a tax dossier by a tax administration office falls on a prescribed day off, the last day of such time limit shall be the working day immediately following that day off.

Article 4. Disclosure of taxpayer information

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

a) Taxpayers committing acts specified in Clause 3, Article 7 of the Law on Tax Administration, specifically as follows:

a.1) Taxpayers committing acts of evasion of taxes or other revenues or persistently failing to pay taxes, other revenues, late-payment interest or fines by the prescribed deadlines;

a.2) Taxpayers or their guarantors fail to pay taxes and other revenues, late-payment interest or fines, or comply with tax administration-related administrative decisions though the 90-day time limit from the deadline for payment of taxes and other revenues, late-payment interest or fines, or the deadline for execution of tax administration-related administrative decisions has expired;

a.3) Taxpayers committing violations of the tax law, affecting interests and tax liabilities of other organizations or individuals;

a.4) Taxpayers failing to comply with requests of tax administration offices in accordance with law, such as refusing to provide information and documents to tax administration offices, or failing to obey examination decisions and other requests of tax administration offices in accordance with law; failing to comply with requests of tax offices for explanations regarding invoice risks identified through warnings from tax offices’ e-invoice application systems; resisting or obstructing tax officers or customs officers in the performance of their official duties; or individuals or organizations failing to comply with administrative decisions on tax administration and dissipating assets;

b) Taxpayers that do not operate at their registered addresses; taxpayers that have ceased operations but have not completed procedures for invalidation of their tax identification numbers; and taxpayers that have suspended business operations;

c) Other information disclosed in accordance with law.

2. Disclosed information and forms of information disclosure:

a) To-be-disclosed information: Tax identification numbers, names of taxpayers, addresses and reasons for disclosure. Depending on each specific case, tax administration offices may additionally disclose certain detailed information directly related to tax liabilities or taxpayers to serve tax administration in accordance with law.

Where a taxpayer does not operate at its registered address, based on tax administration data and information provided by competent state agencies, the tax administration office may disclose information on the owner of a sole proprietorship, owner of a single-member limited liability company, general partner, at-law representative of an enterprise, business individual, or owner of a business household, including full name and the last 4 characters of the personal identification number (citizen identity card number or passport number), with the remaining characters masked or encrypted;

b) Forms of information disclosure:

b.1) Mandatory form: Posting on the websites of tax administration offices at all levels. For disclosure of information on taxpayers that fail to comply with requests of tax offices for explanations regarding invoice risks identified through warnings from tax offices’ e-invoice application systems as specified at Point a.4, Clause 1 of this Article, the tax administration information system shall automatically send warning information to buyers;

b.2) Additional optional forms: Based on practical conditions, the head of the tax administration office managing the taxpayer or the tax administration office managing the relevant state budget revenue shall decide to additionally apply one or more of the following forms: Disclosure through mass media; posting at the head office of the tax administration office; disclosure through citizen receptions, press conferences, press releases, or activities of spokespersons of tax administration offices at all levels in accordance with law; or other forms of disclosure in accordance with 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 committing violations specified in Clause 1 of this Article for information disclosure, and the additional optional forms of information disclosure specified at Point b.2, Clause 2 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;

c) For disclosure of the information specified at Point a.2, Clause 1 of this Article, the tax administration information system shall automatically disclose such information on the websites of tax administration offices at all levels on a monthly basis.

4. Termination and updating of information disclosure:

a) When a taxpayer has fulfilled its/his/her tax liabilities, the tax administration information system shall automatically update the taxpayer’s status to indicate that such liabilities have been fulfilled;

b) For disclosure of the information specified at Point a.2, Clause 1 of this Article, when information for a new period is disclosed, the information previously disclosed shall simultaneously cease to be displayed. Where a taxpayer has fulfilled its/his/her tax liabilities before the disclosure of information is terminated, based on updates from the tax administration information system, the websites of tax administration offices at all levels shall automatically display additional information indicating that the taxpayer has fulfilled its/his/her tax liabilities.

5. Principles for disclosure of taxpayer information:

a) Taxpayer information shall be disclosed by the proper competent authority, in the proper cases and for proper tax administration purposes, and such disclosure shall not infringe upon the lawful rights and interests of taxpayers and related organizations and individuals;

b) Information shall be disclosed only when there are clear legal grounds and the data have been reviewed, cross-checked and verified in accordance with law;

c) The disclosed information shall be limited to the minimum extent necessary to serve tax administration; the processing, display, masking and concealment of personal identification information, personal information and other related information shall comply with the laws on personal data protection and cybersecurity;

d) Information disclosure shall ensure that the disclosed information can be promptly corrected, updated or withdrawn when the grounds for disclosure no longer exist or the disclosed information is inaccurate.

Article 5. Financial resources for operations of tax administration offices

1. The annual state budget shall prioritize the allocation of funds to tax administration offices for developing and operating information technology systems, digital transformation in tax administration, e-invoices, physical facilities, equipment and professional tasks serving operations to improve the effectiveness of tax administration in accordance with the laws on state budget management, public investment and public property, including the following:

a) New development, upgrading, expansion, maintenance and operation of information technology systems, technical infrastructure, information security systems and digital platforms serving tax administration and e-invoice administration;

b) Digital transformation and automation of tax administration based on the application of science, technology and big data; assurance of data security and inter-connection and data sharing with systems of related state agencies;

c) Procurement of assets, machinery and equipment serving the performance of duties by holders of positions and for common and specialized use in accordance with regulations; upgrading, repair and maintenance of existing assets, machinery and equipment;

d) Investment in the construction of new working offices and structures in accordance with regulations; upgrading, repair and maintenance of existing working offices and structures;

dd) Specialized professional tasks serving the operations of tax administration offices, including:

dd.1) Professional tasks associated with state management functions: Authorization of tax collection; purchase, management and issuance of supplies and printed forms; risk and compliance management; assurance of the operation of specialized-use assets; maintenance of the operation of data centers and the national trade portal; sector-wide communication activities, including communication and support for taxpayers and enterprises in complying with the law on tax administration; encouragement of buyers to obtain invoices; commendation of consumers who report sellers failing to prepare and deliver e-invoices; arrangement of paper documents and digitization of archival documents; and coordination with agencies and organizations in performing tax administration tasks;

dd.2) Tasks to ensure working conditions: Expenses for overtime work and unused annual leave of civil servants and employees working at data centers;

dd.3) Tasks concerning the performance of legal obligations and mandatory international cooperation: Payment of compensation for damage to organizations and individuals and hiring of lawyers to protect the rights and interests of the State and tax administration offices before courts; international cooperation on taxation and international tax administration;

dd.4) Other professional operations arising during the performance of tax administration tasks.

2. Within their assigned state budget estimates and in accordance with the laws on state budget management, public investment and public property, tax administration offices shall prioritize the allocation and use of funds for performing the tasks specified in Clause 1 of this Article.

The formulation, promulgation and implementation of internal expenditure regulations of tax administration offices shall conform to current financial regimes, the financial resources used and the operations of such offices, in which:

a) Expenditures for which regimes, standards and norms have been prescribed: The regulations of competent state agencies shall apply;

b) Expenditures for which expenditure levels have not yet been prescribed: Based on actual circumstances, tax administration offices shall decide on appropriate expenditure levels, ensuring that such expenditures remain within the recurrent state budget expenditure estimates assigned according to the norms for allocation of administrative management expenditure estimates.

Chapter II

TAX ADMINISTRATION FUNCTIONS

Section 1

TIME LIMITS FOR TAX REGISTRATION; USE AND INVALIDATION OF TAX IDENTIFICATION NUMBERS; RESPONSIBILITIES RELATED TO TAX REGISTRATION

Article 6. Time limits for tax registration

1. Tax registration shall be carried out electronically or automatically through the tax administration information system. Where tax registration information is received by tax offices from business registration agencies or competent state agencies through data connection and sharing under the inter-agency single-window mechanism, taxpayers shall not be required to carry out tax registration procedures directly with tax offices.

2. For taxpayers subject to tax registration under the inter-agency single-window mechanism specified in Clause 2, Article 10 of the Law on Tax Administration, the time limit for tax registration shall be the time limit for registration of enterprises, cooperatives, unions of cooperatives, cooperative groups or business households, or for registration of dependent units or business locations of enterprises, cooperatives or unions of cooperatives, in accordance with law. In case of dissolution or termination of operations, taxpayers shall register the dissolution or termination of operations with business registration agencies after fulfilling their tax liabilities in accordance with law.

3. For taxpayers subject to direct tax registration with tax offices as specified in Clause 3, Article 10 of the Law on Tax Administration, the time limits for tax registration are as follows:

a) The time limit for initial tax registration is 10 working days from:

a.1) The date of issuance of an establishment and operation license, establishment decision or another equivalent document by a competent agency, for an organization required to register its operations or business; or the date of commencement of operations of a branch or transaction office of a credit institution;

a.2) The date of commencement of business operations, for an organization or individual conducting business that is not required to undergo business registration;

a.3) The date of signing of a contractor agreement, for a foreign contractor or foreign subcontractor that declares and pays taxes directly to a tax office; or the date of signing of an oil and gas contract or agreement;

a.4) The date on which personal income tax liabilities arise, for an individual registering directly with a tax office.

Where an individual directly conducts initial tax registration for a dependent, the deadline for tax registration is December 31 of the tax year at the latest;

a.5) The date on which liabilities to the state budget arise, for an organization or individual that does not fall into the cases specified at Points a.1, a.2, a.3 and a.4 of this Clause and does not yet have a tax identification number;

b) An organization or individual that does not fall into any of the cases specified at Point a of this Clause but is eligible for tax refund in accordance with law and does not yet have a tax identification number shall conduct tax registration before carrying out tax refund procedures;

c) For organizations and individuals conducting tax registration to be granted tax identification numbers for payment on behalf of taxpayers as specified in Clause 4, Article 11 of the Law on Tax Administration, the time limits for tax registration are as follows:

c.1) No later than 10 working days from the date of signing a contract or business cooperation document;

c.2) No later than 10 working days from the date of the first payment or income payment to an organization or individual where no contract is signed;

c.3) By the deadline for submission of the tax declaration dossier for the first tax period, where the case does not fall under Point c.1 or c.2 of this Clause;

d) Where a taxpayer conducts initial tax registration through a tax declaration dossier incorporating tax registration information, the time limit for tax registration shall coincide with the deadline for submission of the tax declaration dossier for the first tax period;

dd) An income-paying organization or individual shall conduct initial tax registration on behalf of an income-earning individual no later than the last day of the time limit for submission of the personal income tax declaration dossier for the first tax period in which income is paid to such individual, if the individual has not yet conducted tax registration; and shall conduct initial tax registration on behalf of the individual’s dependent no later than December 31 of the tax year;

e) Time limits for changing tax registration information:

e.1) A taxpayer that registers directly with a tax office shall, upon any change in its tax registration information, notify its directly managing tax office within 10 working days from the date on which the changed information arises;

e.2) Where a taxpayer is an individual whose full name, personal identification number or date of birth (for a Vietnamese citizen), or passport information (for a foreigner) changes, the time limit for changing tax registration information is 20 working days, or 30 days for communes in mountainous, highland, border or island areas, from the date of the change in the national population database or the date stated in the passport.

Where an individual authorizes an income-paying organization or individual to register changes to tax registration information for the individual and the individual’s dependents, the individual shall notify the income-paying organization or individual no later than 10 working days from the date on which the changed information arises; the income-paying organization or individual shall notify the tax administration office no later than 10 working days from the date of receipt of the individual’s authorization;

e.3) A taxpayer falling into the case specified at Point e.2 of this Clause is not required to carry out procedures for changing information with the tax office where the national population database has been connected to and shares data with the tax office’s database and automatically synchronizes any changes to the individual’s information. The tax administration information system shall automatically send a notice to the taxpayer regarding the changed information that has been updated;

g) Time limits for notification of suspension of operations or business:

g.1) For a taxpayer whose suspension of operations or business is approved, notified or required by a competent state agency, such competent state agency shall send the relevant document to the tax office directly managing the taxpayer within 3 working days from the date of issuance of the document. The period of suspension of operations or business shall be the period stated in the document issued by the competent state agency;

g.2) The taxpayer other than those specified at Point g.1 of this Clause, shall notify its directly managing tax office of the suspension of operations or business no later than 1 working day before such 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 12 months per notice.

g.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;

g.4) Where a taxpayer resumes operations or business before the expiration of the registered suspension period:

A taxpayer falling into the case specified at Point g.1 of this Clause shall notify the agency with which the suspension of operations or business was registered, fully comply with tax regulations and submit tax declaration dossiers as prescribed.

For a taxpayer falling into the case specified at Point g.2 of this Clause, 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;

h) Time limit for submission of a dossier for invalidation of a tax identification number:

A taxpayer shall submit a dossier for invalidation of its tax identification number to its directly managing tax office within 10 working days from the date of issuance of the document on termination of operations or business operations, or from the contract termination date.

Article 7. Responsibilities of taxpayers, tax administration offices, state agencies, and organizations and individuals involved in tax registration

1. Taxpayers:

Taxpayers shall fully comply with the provisions on tax registration, changes to tax registration information, suspension of operations or business, and invalidation of tax identification numbers specified in Article 6 of this Decree and the following provisions:

a) Taxpayers shall fully, accurately and promptly provide tax registration information concerning themselves, their dependent units and business locations upon initial registration and whenever any change occurs; take responsibility for the accuracy of the information they provide; and conduct tax registration for dependent units at the request of tax offices where such dependent units fail to fully perform their tax registration obligations.

At-law representatives and owners of enterprises identified as posing tax risks according to the risk analysis criteria of tax offices shall provide explanations, information and documents at the request of tax offices and comply with tax administration measures stated in notices of tax offices.

Where information transmitted by business registration agencies or competent state agencies to tax offices under the inter-agency mechanism is incomplete as required at this Point, taxpayers shall supplement their tax registration information in accordance with notices of tax offices. Tax registration information shall be centrally managed by tax offices and used consistently in tax procedures in accordance with the law on tax administration;

b) For a taxpayer that changes its head office address to another province, resulting in a change of its directly managing tax office, after completing the procedures for changing its head office address, the taxpayer shall continue to carry out the following outstanding tax procedures and fulfill the following outstanding obligations with the former tax office:

b.1) Fully submit tax declaration dossiers whose submission deadlines have fallen due by the time of change of its head office address in accordance with regulations;

b.2) Fully pay taxes, other revenues, late-payment interest and fines in accordance with regulations;

b.3) Be entitled to request the offsetting of tax liabilities or refund of overpaid taxes and other revenues, except the case specified at Point b.4 of this Clause;

b.4) Be entitled to carry forward the uncredited input value-added tax amount for offsetting against the value-added tax amount arising after the change of the managing tax office. For provisionally paid personal income tax, corporate income tax and remaining post-tax profits after setting up funds, where the deadline for submission of the tax finalization declaration dossier has not yet fallen due, the taxpayer may offset such amounts against the tax payable according to the tax finalization dossier submitted to the new tax office in accordance with law;

c) During the suspension of operations or business:

c.1) 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;

c.2) The taxpayer is not allowed to use 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 under regulations;

c.3) 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, suspension of exit, inspection of observance of the tax laws, and handling of tax administration-related administrative violations in accordance with the Law on Tax Administration;

c.4) The taxpayer shall have its/his/her status of suspension of operations or business updated in the tax administration information system, which shall be uniformly valid for use in carrying out tax procedures in accordance with law;

d) Upon invalidation of its tax identification number, a taxpayer shall:

d.1) Fulfill its obligations to submit tax declaration dossiers and pay taxes, and handle overpaid tax amounts and uncredited value-added tax amounts (if any) as prescribed with the tax administration office, including tax liabilities of its dependent units and business locations and tax liabilities associated with tax identification numbers used for payment on behalf of taxpayers (if any);

d.2) In case where the taxpayer is the managing unit with dependent units, all dependent units must complete the procedures for invalidation of tax identification numbers before their managing unit’s tax identification number is invalidated;

dd) A taxpayer submitting a dossier for reactivation of its tax identification number shall fully submit all outstanding tax declaration dossiers and fully pay taxes and other revenues to the tax office before its/his/her tax identification number is reactivated, except where its legal status is reactivated by a competent agency or a competent state agency approves the payment of tax arrears by installments as specified in Clause 6, Article 48 of the Law on Tax Administration;

e) A taxpayer notified by a tax office as not operating at its registered address shall:

e.1) Be responsible for tax liabilities arising during the period in which it is notified by the tax office as not operating at the registered address, including the registered addresses of its dependent units and business locations, and comply with notices and decisions of tax administration offices and competent state agencies in accordance with law;

e.2) Not carry out procedures for suspension of operations or business after the tax office has issued a notice that the taxpayer does not operate at its registered address, and may carry out such procedures only after completing procedures for reactivation of its tax identification number;

g) Taxpayers shall not be required to re-declare information already available in national database systems or databases of ministries and sectors that are connected to and share information with the tax administration information system, except where such information changes or where re-declaration is requested by a tax administration office to serve tax examination;

h) Individuals who are owners of sole proprietorships, owners of single-member limited liability companies, general partners, owners of business households or at-law representatives of enterprises shall fulfill tax liabilities and obligations related to tax dossiers in accordance with law with respect to enterprises or business households that have been notified by tax offices as not operating at their registered addresses or whose business registration certificates have been revoked by competent agencies under Article 73 of this Decree, before carrying out tax registration procedures for new enterprises or business households of which such individuals are at-law representatives or managers.

2. Tax offices:

a) Where a tax registration dossier is complete, the tax office shall notify the taxpayer of its acceptance of the dossier and the time limit for processing the tax registration dossier no later than 3 working days from the date of receipt of the complete dossier;

b) Where a dossier is incomplete, the tax office shall notify the taxpayer no later than 2 working days from the date of receipt of the dossier;

c) Where a tax office receives a taxpayer’s tax registration information as specified in Clauses 3, 4 and 5 of this Article, the tax office shall provide information on the results of receipt, processing and updating of the taxpayer’s tax registration information in accordance with regulations, ensuring that the taxpayer can electronically monitor such results;

d) Tax offices shall collect, analyze and assess information on taxpayers’ at-law representatives, enterprise owners, and related organizations and individuals to classify tax risk levels, including identifying individuals related to enterprises that do not operate at their registered addresses, commit tax- or invoice-related violations, or are classified as high-risk; and apply appropriate management measures in accordance with law.

3. Business registration agencies under the inter-agency single-window mechanism:

Where tax registration is conducted under the inter-agency single-window mechanism, the agency receiving dossiers for registration of enterprises, cooperatives, unions of cooperatives, cooperative groups or business households, or for registration of dependent units or business locations of enterprises, cooperatives or unions of cooperatives, shall transmit, share or synchronize business registration and tax registration data with tax offices through electronic connection between the national business registration information system and the tax administration information system, so that tax offices may process the information and return results to taxpayers in accordance with the Law on Tax Administration and relevant laws.

Data to be shared or synchronized shall comprise relevant information on the registration of enterprises, cooperatives, unions of cooperatives, cooperative groups and business households serving risk management in tax administration.

4. Agencies managing the national population database:

a) Agencies managing the national population database shall provide and share personal identification information with tax offices so that tax identification numbers may be assigned to taxpayers based on their personal identification numbers;

b) Information to be provided and shared includes: Personal identification number, full name, date of birth, gender, nationality, place of residence, legal status of the individual (living, deceased or missing), and other information as prescribed by law;

c) Information shall be provided and shared in the following cases: Upon establishment of a personal identification number; upon any change to the information already provided; or upon cancellation or re-establishment of a personal identification number.

5. Agencies issuing establishment and operation licenses to organizations:

a) Competent state agencies issuing establishment and operation licenses, establishment decisions or other equivalent documents to organizations subject to business registration, except business registration agencies under the inter-agency single-window mechanism, shall provide and share information with tax offices to serve tax administration;

b) Information to be provided and shared includes: The number of the establishment and operation license, establishment decision, investment registration certificate or other equivalent document issued to the organization; date of issuance; issuing agency; name and head office address of the organization; information on the organization’s at-law representative, including personal identification number or identification document number, date of birth, gender and nationality; legal status of the organization; and other information contained in the license or certificate in accordance with law;

c) Information shall be provided and shared: Upon issuance of a license or certificate; upon any change to a license or certificate; or when an organization suspends or terminates its operations or business, or has its license or certificate revoked;

d) Information shall be provided no later than 10 working days from the date of issuance or change of the license or certificate, or the date on which the organization suspends or terminates its operations or business, or has its license or certificate revoked;

dd) Information shall be provided and shared promptly by electronic means, ensuring data connection, sharing and synchronization among agencies in accordance with law; paper documents shall be used until electronic provision and sharing are available.

The collection, sharing, exploitation and use of information specified in this Article shall comply with the law on tax administration and relevant laws and ensure information security and confidentiality in accordance with regulations.

Article 8. Use of tax identification numbers

1. Taxpayers shall state their assigned tax identification numbers on invoices, documents and materials when conducting business or financial transactions directly related to tax liabilities; opening deposit accounts at credit institutions, foreign bank branches, payment service providers or payment intermediary service providers; declaring and paying taxes, applying for tax exemption, tax reduction, tax refund or non-collection of tax, registering customs declarations, and conducting other tax-related transactions with respect to all liabilities payable to the state budget, including where taxpayers conduct production or business operations in different localities.

2. Taxpayers shall fully and accurately provide their tax identification numbers to organizations and individuals that deduct and pay taxes on their behalf or declare and pay taxes on their behalf; provide such numbers to related agencies, organizations and individuals to serve tax administration in accordance with law; and state such numbers in dossiers when carrying out administrative procedures under the inter-agency single-window mechanism with tax administration offices and related agencies and organizations.

3. Tax administration offices, the State Treasury, credit institutions, foreign bank branches, payment service providers coordinating the collection of state budget revenues, and organizations authorized by tax administration offices to collect taxes shall use taxpayers’ tax identification numbers in transaction documents related to tax liabilities as prescribed and collect taxes, other revenues, late-payment interest and fines for remittance into the state budget.

4. Credit institutions, foreign bank branches, payment service providers and payment intermediary service providers shall state tax identification numbers in account-opening dossiers and documents for transactions conducted through taxpayers’ accounts.

5. A tax identification number shall not be used in the transactions specified in Clause 1 of this Article after it has been invalidated by a tax office and may be reused only after it has been reactivated. A taxpayer notified by a tax office as not operating at its registered address may use its tax identification number only to conduct transactions serving the invalidation or reactivation of the tax identification number as prescribed.

Section 2

TAX DECLARATION; DEADLINES FOR SUBMISSION OF TAX DECLARATION DOSSIERS; TAX PERIODS; TAX NOTIFICATION; TAX DEDUCTION; DECLARATION AND PAYMENT OF TAXES ON BEHALF OF TAXPAYERS

Article 9. Tax period

1. Tax periods include periods per occurrence of tax liabilities, monthly periods, quarterly periods, annual periods or tax finalization periods as specified in Clause 8, Article 4 of the Law on Tax Administration.

2. Determination of tax periods:

a) A tax period per occurrence of tax liabilities shall be the date on which a taxpayer incurs tax liabilities;

b) A monthly tax period shall run from the first day through the last day of a month in a calendar year;

c) A quarterly tax period shall run from the first day through the last day of a quarter in a calendar year or fiscal year;

d) An annual tax period shall be determined according to the calendar year or fiscal year;

dd) A tax finalization period shall be determined as follows:

dd.1) A tax finalization period shall be determined according to the annual accounting period prescribed by the law on accounting, except the case specified at Point dd.2 of this Clause;

dd.2) A personal income tax finalization period shall be determined according to the calendar year.

Where, in a calendar year, an individual is present in Vietnam for fewer than 183 days but is present in Vietnam for 183 days or more during 12 consecutive months from the first date of his or her presence in Vietnam, the personal income tax finalization period for the first year shall be the 12 consecutive months from the first date of his or her presence in Vietnam.

Article 10. Deadlines for submission of tax declaration dossiers

1. For taxes declared per occurrence of tax liabilities, the deadline for submission of a tax declaration dossier is the 10^th day from the day following the date on which the tax liabilities arise, except where taxes must be declared and paid before the tax office issues an e-invoice bearing the tax office’s identification code for each occurrence as specified at Point b, Clause 3, Article 26 of the Law on Tax Administration.

2. For taxes declared monthly, the deadline for submission of a tax declaration dossier is the 20^th day of the month following the month in which the tax liabilities arise.

3. For taxes declared quarterly, the deadline for submission of a tax declaration dossier is the last day of the first month of the quarter following the quarter in which the tax liabilities arise.

4. For taxes declared annually, the deadline for submission of a tax declaration dossier is the last day of the first month of the subsequent calendar year or fiscal year.

5. For taxes subject to tax finalization declaration, the deadlines for submission of tax declaration dossiers are as follows:

a) No later than the last day of the third month from the end of the tax finalization period;

b) No later than the 45^th day from the date on which the taxpayer obtains a decision on termination of operations, dissolution, bankruptcy, contract termination, equitization of a state-owned enterprise, division, separation, merger or consolidation;

c) No later than the last day of the fourth month from the end of the calendar year, for a personal income tax finalization dossier of an individual earning income from salaries or wages who directly conducts tax finalization.

Where, in a calendar year, an individual is present in Vietnam for fewer than 183 days but is present in Vietnam for 183 days or more during 12 consecutive months from the first date of his or her presence in Vietnam, the deadline for submission of the personal income tax finalization dossier for the first year is the last day of the fourth month from the last day of the month in which the 12-consecutive-month period ends;

d) Before exit from Vietnam, for a resident individual who is a foreigner terminating a labor contract in Vietnam, but no later than 45 days from the labor contract termination date.

6. For the extraction and sale of crude oil, including crude oil sold domestically and crude oil exported, the deadline for submission of dossiers for declaration of taxes and other revenues for each sale is no later than 35 days from the date of sale. The date of sale is the date of completion of the delivery of crude oil at the place of delivery.

For the sale of natural gas, the deadline for submission of dossiers for declaration of taxes and other revenues is the 20^th day of the month following the month in which liabilities for taxes and other revenues arise. The month in which tax liabilities arise is the month containing the time of tax determination in accordance with the tax law; the month in which liabilities for other revenues arise is the month in which the gas is sold.

7. The deadline for submission of country-by-country reports shall comply with the Decree providing for tax administration for related-party transactions of enterprises having related-party relationships.

8. The deadlines for submission of personal income tax declaration dossiers for income from the transfer or receipt as inheritance or gifts of real estate are as follows:

a) In case of transfer, inheritance or receipt as a gift of real estate for which a certificate of land use rights and ownership of land-attached assets has been issued (including where the transfer contract provides that the buyer shall pay tax on behalf of the seller; where a related third party is permitted to sell an individual’s property in accordance with law; or where an authorization grants the authorized person the full rights equivalent to ownership rights over the real estate in accordance with the civil law), the deadline for submission of the tax declaration dossier is the last day of the time limit for registration of changes with the competent agency in accordance with the land law;

b) In case of transfer, inheritance or receipt as a gift of a future-formed house or land use rights associated with a future construction work (including where the transfer contract provides that the buyer shall pay tax on behalf of the seller; where a related third party is permitted to sell an individual’s property in accordance with law; or where an authorization grants the authorized person the full rights equivalent to ownership rights over the real estate in accordance with the civil law), the deadline for submission of the tax declaration dossier is the 10^th day from the day following the date on which the transfer contract or legal document proving the right to receive the inheritance or gift takes effect in accordance with law. Where an individual contributes capital in the form of real estate, the deadline for submission of the tax declaration dossier is the 10^th day from the day following the date of capital transfer, capital withdrawal or dissolution of the enterprise.

9. The deadlines for submission of tax declaration dossiers by business households and business individuals shall comply with the Government’s Decree No. 68/2026/ND-CP.

10. The deadlines for submission of tax declaration dossiers for exported and imported goods shall comply with the law on customs.

Article 11. Cases where dossiers for declaration of taxes and other revenues are not required to be submitted

Taxpayers are not required to submit dossiers for declaration of taxes and other revenues for each type of tax or other revenue in the following cases:

1. Taxpayers only conduct activities or business not subject to tax in accordance with the tax law, except business households and business individuals trading in goods or services whose annual revenue is not subject to value-added tax and who are not required to pay personal income tax, which shall comply with the Government’s Decree No. 141/2026/ND-CP.

2. Income-paying organizations and individuals, and individuals directly declaring tax to tax offices, are not required to submit personal income tax declaration dossiers for tax-exempt income specified in Articles 4 and 5 of the Law on Personal Income Tax, except the tax exemptions specified in Clauses 1, 2 and 17, Article 4; experts’ income from innovative startup projects specified in Clause 19, Article 4; and the tax exemptions specified in Clauses 2, 3 and 4, Article 5 of the Law on Personal Income Tax.

3. Export processing enterprises conducting only processing activities are not required to submit value-added tax declaration dossiers.

4. Taxpayers during a period of suspension of operations or business as specified at Point c.1, Clause 1, Article 7 of this Decree.

5. Taxpayers that have submitted dossiers for invalidation of their tax identification numbers, except tax finalization dossiers covering the period up to the time of invalidation of their tax identification numbers and tax declaration dossiers for tax liabilities arising after the submission of dossiers for invalidation of their tax identification numbers.

6. Personal income tax declarants that are income-paying organizations or individuals subject to monthly or quarterly personal income tax declaration, where no personal income tax is deducted from income recipients in the relevant month or quarter.

Where no tax is deducted in the last month or quarter of a year or in the month or quarter in which division, separation, consolidation, merger, dissolution, bankruptcy or termination of operations occurs, and the income-paying organization or individual is not required to conduct personal income tax finalization under the guidance of the Minister of Finance, such organization or individual shall nevertheless submit the personal income tax declaration dossier for the last month or quarter of the year or for the month or quarter in which the division, separation, consolidation, merger, dissolution, bankruptcy or termination of operations occurs.

7. Organizations and individuals that do not pay income from salaries or wages are not required to submit personal income tax finalization declaration dossiers for income from salaries or wages.

8. Organizations and individuals that are Vietnamese parties deducting and paying value-added tax and corporate income tax on behalf of foreign contractors in accordance with the tax law and declaring taxes monthly, where no tax deduction arises in the relevant month.

9. Taxpayers eligible for tax refund in accordance with the law on value-added tax are not required to submit value-added tax declaration dossiers in the following cases:

a) Owners of programs or projects, or principal contractors (including their executive offices in Vietnam), or organizations designated by foreign donors to manage programs or projects funded by non-refundable official development assistance (ODA) (including executive offices of donors or organizations designated by donors to manage and implement such programs or projects);

b) Organizations in Vietnam using non-refundable aid or humanitarian aid from foreign organizations or individuals to purchase goods or services for non-refundable aid or humanitarian aid programs or projects in Vietnam;

c) Organizations and individuals entitled to diplomatic privileges and immunities in accordance with the law on diplomacy that purchase goods or services in Vietnam.

10. Where taxes and other revenues are calculated and notified by tax offices and tax offices have connected to, shared and are able to use information available in national databases, databases of competent state agencies, the tax administration information system, dossiers for determination of financial liabilities, information transfer forms transmitted by competent agencies, and other information and data, and such information and data provide sufficient grounds for calculating taxes and other revenues in accordance with regulations, taxpayers are not required to submit dossiers for declaration of taxes and other revenues, except where taxpayers request exemption or reduction in such dossiers.

Tax offices shall publicly announce through the tax administration information system the types of dossiers for declaration of taxes and other revenues that qualify for application of this Clause.

11. A Vietnamese party paying income to a foreign organization or individual from investment in international bonds issued by the Vietnamese Government or from loans provided to the Vietnamese State or Government, which is not subject to value-added tax and is exempt from corporate income tax in accordance with the tax law, is not required to submit tax declaration dossiers.

12. Fee- and charge-collecting organizations that are not required to declare fees and charges in accordance with the law on fees and charges are not required to submit fee and charge declaration dossiers.

13. Organizations and individuals exempt from royalties that do not fall into cases in which tax offices issue notices or decisions on tax exemption or reduction under the guidance of the Minister of Finance are not required to submit royalty declaration dossiers.

Article 12. Additional declaration of dossiers for declaration of taxes and other revenues

1. Taxpayers shall make additional declaration of dossiers for declaration of taxes and other revenue in accordance with Clause 5, Article 12 of the Law on Tax Administration and this Article. Additional declaration of tax declaration dossiers shall ensure the full and accurate determination of tax liabilities but shall not alter the validity of conclusions or handling decisions issued through inspections or examinations by tax offices or competent agencies.

2. For additional declarations specified at Point c, Clause 5, Article 12 of the Law on Tax Administration:

a) Taxpayers may not make additional declaration of dossiers for declaration of taxes and other revenues that fall within the scope and period of investigation stated in a written request sent by the investigation agency to the tax office. The period during which additional declaration of tax declaration dossiers is prohibited shall be specified in the written request of the investigation agency. Where the written request does not clearly specify such period, the prohibition on additional declaration shall terminate when the investigation agency issues a written notice to the taxpayer that the prohibition has ended;

b) The investigation agency shall send the written request to the tax office in accordance with Clause 3 of this Article, clearly stating the taxpayer’s name, tax identification number, type of tax and tax period falling within the scope and period of investigation, and the period during which additional declarations are prohibited.

3. An investigation agency may require a taxpayer not to make additional declaration of dossiers for declaration of taxes and other revenues where the taxpayer is under investigation in a matter or case due to indications of a violation of law related to the determination of tax liabilities or where a decision to institute a criminal case has been issued.

4. For adjustment of tax declaration dossiers specified at Point d, Clause 5, Article 12 of the Law on Tax Administration:

a) Where a taxpayer submits an additional explanatory dossier to the tax office, such dossier shall clearly state the contents of the adjustment to the tax declaration dossier, reasons for the adjustment, period subject to adjustment, tax amount adjusted in comparison with the tax amount determined through inspection or examination, and documents and evidence serving as grounds for the adjustment;

b) The tax office shall review the taxpayer’s explanatory dossier within the scope and period already subject to inspection or examination and issue a written notice of acceptance or non-acceptance of the adjustment to the tax declaration dossier;

c) Consideration and acceptance of an adjustment to a tax declaration dossier under this Clause shall apply only to matters not yet addressed in conclusions or handling decisions of competent agencies. The adjustment of a tax declaration dossier under this Clause shall not alter the validity of issued conclusions or handling decisions resulting from inspections or examinations. Taxpayers shall be handled under regulations similarly to cases in which violations are detected by tax offices or competent inspection or examination agencies.

5. For additional declarations specified at Point dd, Clause 5, Article 12 of the Law on Tax Administration:

a) Where a tax office or competent state agency issues a written conclusion or decision concerning the determination of a taxpayer’s tax liabilities, but the case is not subject to compliance with a conclusion or handling decision issued following an inspection or examination by a tax office or competent state agency and does not fall into the case specified at Point b of this Clause, the taxpayer shall make an additional declaration to adjust its tax liabilities if such additional declaration increases the payable tax amount, reduces the deductible, exempted, reduced or refundable tax amount, or reduces the declared loss; and the taxpayer shall be handled under regulations similarly to cases in which violations are detected by tax offices or competent inspection or examination agencies.

This Point shall also apply to other state budget revenues whose collection is managed by tax offices in accordance with law;

b) Where an investigation agency, court, the State Audit Office of Vietnam, an inspection agency or a tax office issues a conclusion, judgment or decision determining that a seller has committed a violation involving the use of unlawful invoices or illegal use of invoices, and the invoices used by a buyer of goods or services fall within the scope of such conclusion, the buyer shall make additional declaration to adjust its tax liabilities, including where the relevant tax period has already been inspected or examined, and shall be handled in accordance with the law on tax administration similarly to cases where violations are detected by tax offices or competent inspection or examination agencies.

6. Taxpayers shall make additional declarations for each dossier for declaration of taxes and other revenues containing errors or omissions in the cases specified in Clauses 1, 2, 3, 4 and 5 of this Article as follows:

a) Taxpayers falling into the cases specified at Points a, b and c, Clause 5, Article 12 of the Law on Tax Administration shall make additional declarations for the periods in which the errors or omissions arise. Where an additional declaration increases the payable amount of taxes or other revenues or reduces the amount of taxes or other revenues that has been exempted, reduced or refunded, the taxpayer shall fully remit into the state budget the additional payable amount or the amount previously exempted, reduced or refunded, together with late-payment interest (if any); where an additional declaration reduces the payable amount of taxes or other revenues, the taxpayer may decrease the late-payment interest and have the overpaid amount of taxes or other revenues (if any) handled in accordance with regulations. Where an additional declaration increases or reduces the value-added tax amount deductible and carried forward to the subsequent period, the taxpayer shall declare the increase or decrease in the period in which the error or omission is detected. The taxpayer may only additionally declare an increase in the value-added tax amount requested for refund before submitting a dossier of request for tax refund.

Particularly, where a taxpayer detects errors or omissions in the declaration or deduction of input value-added tax, the taxpayer shall make the declaration in accordance with the law on value-added tax;

b) Taxpayers specified at Points d and dd, Clause 5, Article 12 of the Law on Tax Administration shall comply with Point a of this Clause and shall be administrative sanctioned for tax-related violations.

7. Where compliance with a conclusion or handling decision issued following an inspection or examination by a tax office or competent state agency, or with a tax office’s notice of non-refund, results in an increase or decrease in the value-added tax amount deductible and carried forward to the subsequent period, the taxpayer shall not make an additional declaration but shall declare such increase or decrease in the tax period in which it receives the conclusion, decision or notice from the tax office or competent state agency.

8. For tax declaration dossiers specified at Points a and b, Clause 5, Article 12 of the Law on Tax Administration, where a taxpayer detects errors or omissions in a submitted dossier for declaration of taxes and other revenues that increase the payable amount of taxes or other revenues, reduce the amount of taxes or other revenues that has been exempted, reduced or refunded, or reduce the value-added tax amount deductible and carried forward to the subsequent period, but more than 5 years have elapsed from the deadline for submission of such dossier, the taxpayer may not make an additional declaration of the dossier but may submit an additional explanatory dossier to the tax office. The tax office shall review the taxpayer’s explanatory dossier and issue a notice of acceptance of the explanatory dossier and a decision on sanctioning tax administration-related violations in accordance with regulations (if any), or issue a notice of non-acceptance of the taxpayer’s explanatory dossier.

9. For imported and exported goods, an additional declaration in tax declaration dossiers must comply with the Customs Law.

10. The Minister of Finance shall provide detailed guidance on the order, procedures and dossiers for additional declaration of dossiers for declaration of taxes and other revenues; methods for making additional declarations of dossiers for declaration of taxes and other revenues in the case specified at Point a, Clause 6 of this Article; and explanatory dossiers and the order and procedures for receiving and processing explanatory dossiers specified in Clauses 4 and 8 of this Article.

Article 13. Declaration of taxes and other revenues for oil and gas activities and oil and gas sale

The declaration of taxes and other revenues for oil and gas activities (including special taxes under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation) shall be made for each type of operation and each corresponding type of revenue on a monthly, quarterly or per-occurrence basis, or upon tax finalization, as specified in this Article.

1. Monthly declaration for natural gas extraction and sale operations: royalty; corporate 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 Protocols amending and supplementing such Agreement; and interests on gas divided to the host country.

2. Quarterly declaration: Surcharge arising from an increase in crude oil prices, except the surcharge applicable to the Vietsovpetro Joint Venture at Block 09.1 specified at Point c, Clause 3, and Clause 5 of this Article.

3. Declaration upon each occurrence:

Corporate income tax for incomes from transfer of interests under oil and gas contracts:

The transferor of interests under oil and gas contracts shall make tax declaration and payment for incomes from such transfer. Where a transfer results in a change in the owner of a contractor holding a participating interest in an oil and gas contract in Vietnam, the contractor named in the contract shall notify the tax office when the transfer arises and declare and pay tax on behalf of the transferor on the portion of income related to the oil and gas contract in Vietnam in accordance with regulations;

b) Revenues arising from oil and gas operations: Oil and gas bonuses; revenues from the reading and use of oil and gas documents; compensation for failure by contractors to fully perform their minimum commitments; host-country research fees; and other revenues under written agreements entered into on behalf of the Vietnamese State or Government with foreign contracting parties;

c) Surcharge, corporate income tax and interests on oil and gas (the host country’s share after payment of corporate income tax and the surcharge) arising from the surplus proceeds of the retained oil and gas portion of the Vietsovpetro joint venture in Block 09.1: Declaration and payment shall be made no later than the 10^th day from the date on which the Joint Venture Council decides on the surplus proceeds of the retained oil and gas portion under the resolution of each meeting, but no later than December 31 each year, in accordance with the Agreement and the Protocols amending and supplementing such Agreement;

d) Export duty on oil and gas; where the official price is unavailable at the time of customs declaration registration, the taxpayer may provisionally pay the duty before customs clearance or release of the goods. When the official price becomes available, the taxpayer shall declare an adjustment to the difference in the duty amount (if any) in accordance with regulations.

4. Taxes subject to declaration upon each time of sale, for crude oil exploitation and sale activities, include: royalty; corporate 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.

5. Annual tax finalization declaration and tax finalization declaration upon termination of an oil and gas contract: royalty, corporate income tax and interests on oil and gas distributed to the host country from the exploitation and sale of crude oil and natural gas; surcharge arising from an increase in crude oil prices; special tax on natural gas extraction and sale operations of the Vietsovpetro joint venture in Block 09.1; and surcharge, corporate income tax and interests on oil and gas (the host country’s share after payment of corporate income tax and the surcharge) arising from the surplus proceeds of the retained oil portion from petroleum operations of the Vietsovpetro Joint Venture at Block 09.1.

Article 14. Currency used for declaration and payment of taxes and other revenues; converted exchange rates for declaration of taxes and other revenues; exchange rates for calculating taxes

1. The currency used for declaration of taxes and other revenues is Vietnam dong, except in the following cases:

a) Taxpayers required to declare additional corporate income tax in a foreign currency in accordance with the Government’s Decree No. 236/2025/ND-CP;

b) Taxpayers declaring taxes and other revenues for oil and gas activities and oil and gas sale:

b.1) For monthly, quarterly, per-occurrence and per-sale declarations of taxes and other revenues (including crude oil sold domestically and crude oil exported):

b.1.1) Where a taxpayer receives payment in US dollars, the currency for declaration of taxes and other revenues is the US dollar.

Where a taxpayer receives payment in Vietnam dong, the currency for declaration of taxes and other revenues is Vietnam dong;

b.1.2) Where the Vietnam National Industry - Energy Group is permitted to pay taxes and other revenues in Vietnam dong in accordance with the Government’s regulations, the currency for declaration of taxes and other revenues is Vietnam dong, and the exchange rate for conversion from a foreign currency shall comply with Point b.2, Clause 3 of this Article;

b.1.3) For surcharge, corporate income tax and interests on oil and gas (the host country’s share after payment of corporate income tax and the surcharge) arising from the surplus proceeds of the retained oil and gas portion from oil and gas activities of the Vietsovpetro joint venture in Block 09.1, the currency for declaration of taxes and other revenues is the US dollar.

b.2) For finalization declarations: The currency for finalization declaration of taxes and other revenues is the US dollar. Where a taxpayer receives payment in Vietnam dong and has declared and paid taxes and other revenues in Vietnam dong, at the time of the corresponding declaration of taxes and other revenues, the taxpayer shall convert such amounts into US dollars at the exchange rate specified at Point b.1, Clause 3 of this Article for inclusion in the finalization declaration dossier for taxes and other revenues.

c) Foreign suppliers shall declare taxes in a freely convertible foreign currency for business activities conducted on e-commerce platforms or digital platforms and for other services;

d) Overseas representative missions of the Socialist Republic of Vietnam and agencies and organizations in Vietnam authorized to collect fees and charges in foreign currencies shall declare fees, charges and other revenues in the freely convertible foreign currency specified in the document prescribing the rates of such fees, charges and other revenues.

2. The currencies for payment of taxes and other revenues for oil and gas operations and oil and gas sales are as follows:

a) For monthly, quarterly, per-occurrence and per-sale declarations of taxes and other revenues: The currency used for payment of taxes and other revenues is that used for declaration of taxes and other revenues as specified at Point b.1, Clause 1 of this Article;

b) For finalization declarations of taxes and other revenues: The currency used for payment of taxes is that used for finalization declaration as specified at Point b.2, Clause 1 of this Article.

3. Exchange rates for conversion in tax declarations:

a) For top-up corporate income tax under the Global Anti-Base Erosion Rules:

a.1) Where a taxpayer files the information return under the global minimum tax regulations in a foreign currency and elects to file the additional corporate income tax return and pay additional corporate income tax in Vietnam dong, the exchange rate for conversion shall be determined in accordance with the Government’s Decree No. 236/2025/ND-CP. Where no exchange rate is available under Decree No. 236/2025/ND-CP, the exchange rate for conversion shall be the cross-exchange rate published by the State Bank of Vietnam on the date nearest to and preceding the tax declaration date;

a.2) Where a taxpayer makes an additional declaration for a tax declaration dossier in accordance with the law on tax administration, the exchange rate stated in the initial tax declaration dossier accepted by the tax office shall apply;

a.3) Where compliance with a conclusion or handling decision issued following an inspection or examination by a tax office or competent state agency is required, the exchange rate stated in the initial tax declaration dossier accepted by the tax office shall apply; where the taxpayer has not submitted a tax declaration dossier, the exchange rate applicable on the last day of the time limit for submission of the tax declaration dossier shall apply.

b) For oil and gas activities and oil and gas sale:

b.1) The exchange rate for conversion in declarations of taxes and other revenues for oil and gas activities and oil and gas sale specified at Point b.1.1, Clause 1 of this Article is the actual payment exchange rate applicable to the oil and gas sale transaction;

b.2) Where the Vietnam National Industry - Energy Group is permitted to pay taxes and other revenues in Vietnam dong in accordance with the Government’s regulations, the exchange rate for converting the foreign currency actually received in payment into Vietnam dong for tax declaration purposes is the average transfer buying and selling exchange rate quoted by the commercial bank at which the taxpayer regularly conducts transactions on the date of submission of the tax declaration dossier. Where a taxpayer makes an additional declaration for a tax declaration dossier in accordance with the law on tax administration, the exchange rate stated in the initial tax declaration dossier accepted by the tax office shall apply;

b.3) For domestic oil sales, the exchange rate for value-added tax calculation is the transfer selling exchange rate quoted by the commercial bank at which the taxpayer receives payment under the contract at the time the invoice is issued in accordance with the law on invoices.

4. For exported and imported goods, the exchange rate for tax calculation shall comply with the law on customs.

5. For fees and charges, the exchange rate for calculation of fees and charges shall comply with the law on fees and charges.

Article 15. Allocation of payable tax liabilities and other revenues

1. Taxpayers conducting business activities or having dependent units or business locations in provinces other than that where their head offices are located shall make declarations as follows:

a) A taxpayer required to allocate payable taxes and other revenues as specified in Clause 2 of this Article shall make centralized declarations of taxes and other revenues to the tax office directly managing the taxpayer, or declare taxes and other revenues arising from its business activities, dependent units or business locations to the tax office managing the revenues in the locality where the business activities arise, under the guidance of the Minister of Finance; and concurrently calculate and allocate payable tax liabilities and other revenues to each locality entitled to the relevant state budget revenues, except the case specified at Point b of this Clause;

b) A taxpayer required to separately declare taxes and other revenues arising from its business activities, dependent units or business locations shall make separate declarations to the tax office managing the revenues in the locality where the business activities arise, under the guidance of the Minister of Finance.

2. Cases requiring allocation of payable taxes and other revenues:

a) Taxpayers shall allocate payable value-added tax in the following cases:

a.1) Computing lottery business activities;

a.2) Construction activities as prescribed by the law on the system of national economic sectors or the law on construction, where the contractual value of a construction work, inclusive of value-added tax, is VND 1 billion or more (excluding construction activities in non-tariff zones and consultancy, surveying, design, accounting and insurance activities);

a.3) Real estate transfer activities, excluding transfer of real estates of investment projects to build infrastructure facilities and houses for transfer (including cases of collection of advanced payments of customers according to projects’ progress);

a.4) Dependent units or business locations that are production establishments (including processing and assembly establishments) or rooftop solar power production establishments, except allocation by taxpayers that are microenterprises as prescribed by the law on support for small- and medium-sized enterprises;

a.5) Hydropower plants with each of which located in more than one province;

a.6) Provision of postpaid telecommunications services; where a business establishment providing telecommunications services purchases goods or services for centralized investment in its entire telecommunications infrastructure system, it may elect to allocate input value-added tax to its branches in accordance with regulations of the Minister of Finance.

b) Taxpayers shall allocate payable corporate income tax in the following cases:

b.1) Computing lottery business activities;

b.2) Real estate transfer activities, except where tax is declared separately in the locality where the real estate is located under the guidance of the Minister of Finance;

b.3) Dependent units or business locations that are production establishments (including processing and assembly establishments and rooftop solar power production establishments), except dependent units or business locations whose income is eligible for corporate income tax incentives and dependent units or business locations of taxpayers that are microenterprises as prescribed by the law on support for small- and medium-sized enterprises;

b.4) Hydropower plants with each of which located in more than one province.

c) Taxpayers shall allocate payable excise tax on computing lottery business activities;

d) Taxpayers shall allocate payable personal income tax in the following cases:

d.1) Deduction of personal income tax for income from salaries or wages paid by organizations or individuals to employees working at dependent units or business locations in provinces other than those where such organizations or individuals are headquartered, except where the income-paying organizations or individuals declare tax to the tax offices directly managing such dependent units or business locations under the guidance of the Minister of Finance;

d.2) Deduction of personal income tax from prize winnings of individuals winning computing lotteries where lottery tickets are distributed via telephone, the Internet or terminal devices.

dd) Taxpayers shall allocate payable royalties on hydropower production activities where hydropower reservoirs are located in more than one province;

e) Taxpayers shall allocate payable royalties in the following cases:

e.1) Petrol and oil: Dependent units of key petrol and oil traders or petrol and oil producers, or dependent units of subsidiaries, as defined in the Law on Enterprises, of key petrol and oil traders or petrol and oil producers, except where such dependent units declare and calculate tax to their directly managing tax offices or the tax offices managing the relevant revenues under the guidance of the Minister of Finance;

e.2) Domestically mined and sold coal: Subsidiaries or dependent units of enterprises engaged in the mining and domestic consumption of coal that are assigned to mine, process and sell coal;

g) Taxpayers shall allocate remaining post-tax profits after setting up funds with respect to computing lottery business activities.

3. The Minister of Finance shall provide guidance on methods for allocation, tax declaration and tax payment in the cases involving allocation of taxes and other revenues specified in this Article.

Article 16. Cases in which tax offices calculate taxes and other revenues and issue notices of payment of taxes and other revenues based on taxpayers’ dossiers for declaration of taxes and other revenues

1. Tax offices shall calculate taxes and other revenues and issue notices of payment of taxes and other revenues based on taxpayers’ dossiers for declaration of taxes and other revenues in the following cases:

a) Tax on personal income from inheritances and gifts, except real estate as specified at Point b of this Clause, including:

a.1) Tax on personal income from inheritances and gifts of securities or capital contributions;

a.2) Tax on personal income from inheritances and gifts of assets subject to registration of ownership or use rights.

b) Personal income tax from the transfer of real estate or receipt of real estate as inheritances or gifts in the following cases:

b.1) The real estate consists of houses, commercial houses or future construction works; or construction works or houses that have been handed over and put into use by project owners but for which certificates of land use rights and ownership of land-attached assets have not yet been issued in accordance with the housing law;

b.2) Real estate subject to an authorization by an individual under which the authorized person is granted the full rights equivalent to ownership rights over the real estate in accordance with the law on personal income tax;

b.3) Real estate located abroad.

c) Registration fees, except registration fees for houses and land;

d) 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);

d) Agricultural land use tax, for households and individuals;

e) Land rental applicable where no land lease decision or land lease contract has been issued or entered into (including where the land use term of leased land has expired but has not yet been extended).

2. The order and procedures for receiving and processing dossiers in cases where tax offices calculate taxes and other revenues and issue notices of payment of taxes and other revenues, from the date of receipt of taxpayers’ lawful and complete dossiers for declaration of taxes and other revenues made according to the prescribed forms, are as follows:

a) Dossier-receiving agencies:

a.1) For the case specified at Point a.1, Clause 1 of this Article, the dossier-receiving agency is the tax office managing the securities-issuing enterprise or the enterprise in which the capital contribution is held. Where a taxpayer concurrently receives as inheritance or gifts multiple types of securities or capital contributions, the dossier-receiving agency is the tax office of the locality where the taxpayer resides;

a.2) For the cases specified at Points a.2 and c, Clause 1 of this Article, the dossier-receiving agency is the tax office of the locality where ownership or use rights are registered or at the location decided by the provincial-level People’s Committee;

a.3) For the cases specified at Points b.1, b.2 and e, Clause 1 of this Article, the dossier-receiving agency is the tax office of the locality where the land is located;

a.4) For the case specified at Point b.3, Clause 1 of this Article, the dossier-receiving agency is the tax office of the locality where the taxpayer resides;

a.5) For the case specified at Point d, Clause 1 of this Article, the dossier-receiving agency is the tax office of the locality where the taxable land is located. Households and individuals shall submit general tax declaration dossiers to tax offices according to the Minister of Finance’s guidance;

a.6) For the case specified at Point dd, Clause 1 of this Article, the dossier-receiving agency is People's Committee of the commune where the taxable land is located.

b) Time limits for tax offices to issue notices of payment of taxes and other revenues:

b.1) Within 5 working days from the date on which the tax office receives the taxpayer’s tax declaration dossier or a dossier transferred to it under the inter-agency single-window mechanism, except the cases specified at Points b.2 and c of this Clause. For non-agricultural land use tax liabilities, where the taxpayer changes but the previous taxpayer has fulfilled its/his/her tax liabilities, the tax office shall not issue a tax payment notice for the tax liabilities already fulfilled;

b.2) Within 3 working days from the date on which the tax office receives the taxpayer’s tax declaration dossier, for the cases specified at Point b, Clause 1 of this Article;

b.3) By April 30, for annual tax liabilities, except consolidated declarations of non-agricultural land use tax by households and individuals;

b.4) 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.5) No later than the subsequent working day, for the case specified at Point c, Clause 1 of this Article. Where the registration fee calculation price is unavailable, the deadline is 5 working days from the date on which the tax office receives the taxpayer’s tax declaration dossier.

c) Where a tax declaration dossier is incomplete or not made according to the prescribed form, the tax office shall notify the taxpayer of its refusal to receive the tax declaration dossier; request explanations or supplementation of information and documents according to the form guided by the Minister of Finance; impose tax in accordance with law; or, within 3 working days from the date of receipt of the taxpayer’s tax declaration dossier, send a written document made according to the form guided by the Minister of Finance to the competent state agency for verification of information serving as a basis for calculating taxes and other revenues, and shall issue a notice of payment of taxes and other revenues to the taxpayer within 5 working days from the date of receipt of the written information provided by the competent state agency;

d) For cases where tax declaration dossiers are not required to be submitted as specified in Clause 10, Article 11 of this Decree, the tax office shall calculate payable taxes and other revenues based on data connected, shared and updated from national databases, databases of competent state agencies and the tax administration information system; and shall issue a notice of payment of taxes and other revenues no later than the working day following the date on which the tax administration information system records sufficient information necessary to determine the taxpayer’s tax liabilities and other revenues.

Where the information in the system is incomplete or inconsistent, or requires verification to serve as a basis for calculating taxes and other revenues, the tax office shall request the taxpayer to provide or supplement information according to the form guided by the Minister of Finance or send a written request to the competent state agency for verification of such information. The tax office shall issue a notice of payment of taxes and other revenues to the taxpayer within 5 working days from the date of receipt of sufficient information serving as a basis for calculating taxes and other revenues.

Article 17. Cases in which tax offices carry out tax and other revenue calculation, issue notices of tax and other revenue payment based on dossiers of financial liability determination transferred from competent state management agencies

1. Cases in which tax offices carry out tax and other revenue calculation, notify payable tax amounts and other revenues based on dossiers of financial liability determination transferred from competent state management agencies, include:

a) Personal income tax from transfer or inheritance or gifts of real estate (including real estate for which procedures for issuance of a certificate of land use rights and ownership of land-attached assets have been completed but the individual subsequently changes information related to payable tax liabilities), except the cases specified at Point b, Clause 1, Article 16 of this Decree;

b) Non-agricultural land use tax and agricultural land use tax payable by households and individuals where dossiers are submitted under the inter-agency single-window mechanism;

c) House and land registration fee;

d) Land use levy;

dd) Land rental;

e) Additional amounts payable by taxpayers for periods during which land rental or land use levy has not yet been calculated (hereinafter referred to as additional amounts payable by taxpayers);

g) Amounts equivalent to late-payment interest on land use levy or land rental in accordance with the laws on land use levy and land rental;

h) Other revenues of state budget as prescribed by law.

2. The order and procedures for receiving and processing dossiers in cases where tax offices issue notices of payment of taxes and other revenues and send such notices to taxpayers, from the date of receipt of information transfer forms for determination of land-related financial liabilities and lawful and complete documents from competent state agencies, are as follows:

a) Dossier-receiving and processing agencies: The dossier-receiving agency is the agency assigned to receive dossiers in accordance with the land law. The dossier-receiving agency shall transfer the dossier to the specialized agency for preparation of an information transfer form to be sent to the tax office of the locality where the land is located, together with documents proving eligibility for exemption or reduction (if any). In case of exemption from or reduction of land use levy or land rental, the specialized agency shall prepare an information transfer form identifying the eligible entity, land area eligible for exemption from land rental for a specified number of years or for reduction of land use levy or land rental, exemption period, reduction period, and reduction rate of land use levy or land rental, and shall state such information in the information transfer form; documents proving eligibility for exemption or reduction shall not be transferred to the tax office of the locality where the land is located;

b) Time limits for tax offices to issue notices of payment of taxes and other revenues from the date of receipt of information transfer forms for determination of land-related financial liabilities:

Within 7 working days for land use levy and additional amounts payable by organizations and individuals who are persons of Vietnamese origin residing abroad; 5 working days for land use levy and additional amounts payable by households and individuals (excluding individuals who are persons of Vietnamese origin residing abroad); 5 working days for land rental and additional amounts payable; and 3 working days for personal income tax on real estate transfers or inheritance or gifts of real estate, registration fees for houses and land, non-agricultural land use tax, and agricultural land use tax.

Within 7 working days from the date of receipt of a competent state agency’s document determining the amounts deductible from the land rental or land use levy payable by the taxpayer. The competent state agency shall determine amounts which the taxpayer may clear against the payable land 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, or the agency performing the land management function, or the inter-agency single-window section.

By April 30 each year, the tax office shall issue and send a notice of payment of land rental to the taxpayer in cases of land lease with annual rental payments.

3. Taxpayers’ written requests and information transfer forms prepared under the process for circulation of dossiers for determination of land-related financial liabilities prescribed by provincial-level People’s Committees shall contain sufficient information to serve as a basis for tax offices to calculate and notify taxpayers of the payable amounts of taxes and other revenues specified in Clause 1 of this Article; taxpayers are not required to submit tax declaration dossiers.

Article 18. Cases in which tax offices notify payable other revenues based on documents determining other revenues transferred by competent state management agencies

1. Cases in which tax offices notify payable other revenues based on documents transferred from competent state management agencies, include:

a) Royalty for mineral mining;

b) Royalty for water resource exploitation;

c) Marine area use charge;

d) Other revenues of state budget as prescribed by law.

2. The order, procedures and time limits for tax offices to issue notices of payable other revenues and send such notices to taxpayers from the date of receipt of decisions, notices or documents from competent state agencies are 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) By 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.

Article 19. Cases in which tax offices calculate taxes and other revenues, issue notices of payment of taxes and other revenues

1. Cases in which customs offices determine payable amounts of taxes and other revenues and notify taxpayers thereof include:

a) 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 organizations and individuals with related obligations in accordance with law;

b) 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;

c) 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;

d) 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 determine and notify payable tax amounts for such goods to credit institutions for fulfillment of relevant obligations in accordance with law;

dd) Customs charges; and fees for goods, luggage and vehicles in transit;

e) Taxpayers commit tax administration-related administrative violations, with fine amounts calculated according to under-declared or evaded tax amounts.

2. For the cases specified at Points a, b, c, d, and dd, Clause 1 of this Article, customs offices shall base themselves on the tax law, tax administration data and relevant documents to determine payable tax amounts for imported goods and exported goods.

Article 20. Responsibilities of taxpayers, tax administration offices and competent agencies where tax administration offices calculate taxes and other revenues and issue notices of payment of taxes and other revenues

1. 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.

2. Tax administration agencies:

a) In case tax administration offices calculate and notify payable tax amounts and other revenues according to dossiers for declaration of taxes and other revenues of taxpayers, they shall check information declared by taxpayers in such dossiers and calculate and notify payable tax amounts and other revenues to taxpayers;

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

In case information transferred by competent state agencies is incomplete or inadequate or tax administration offices detect untruthful information, within 5 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. Upon receipt of a written request from the tax administration office for addition of information, the competent state agency shall provide the dossiers and information requested by the tax administration office within 5 working days from the date of receipt of such written request. 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;

c) Where a tax office issues a notice of the payable amounts of taxes and other revenues based on a document determining taxes and other revenues transferred by a competent state management agency in accordance with Article 18 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 5 working days after receiving such documents, tax offices shall notify in writing such to agencies that have transferred such documents for addition or modification of information. Upon receipt of a written request from the tax office for addition of information, the competent state agency shall provide the dossiers and information requested by the tax office within 5 working days from the date of receipt of such written request. After receiving complete dossiers and information, tax administration offices shall issue tax payment notices within the time limits specified in Clause 2, Article 18 of this Decree;

d) Where a tax administration office receives a document from a competent agency or person regarding the modification, replacement or withdrawal of a dossier for determination of financial liabilities, the tax administration office shall, based on the information transferred by the competent state management agency, modify or withdraw the notice of payment of taxes and other revenues;

dd) Tax administration officers shall only be responsible for the results of calculation of taxes and other revenues and notices of taxes and other revenues within the scope of the dossiers, documents and information provided by taxpayers, the information provided by competent state agencies, and the databases accessible to tax administration offices at the time of calculation of taxes and other revenues.

3. Competent state agencies shall:

a) 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;

b) Receive tax declaration dossiers and information of the taxpayers; and fully and promptly transmit information for determination of financial liability or documents on determination of payable tax amounts to tax administration offices;

c) Modify, add and provide information when requested by tax administration offices within 5 working days from the date of receipt of written requests from tax administration offices;

d) 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;

d) Coordinate with tax administration offices and build information systems for automatic transmission and receipt of information by electronic means.

Article 21. Time limits for payment of taxes and other revenues where tax offices calculate taxes and other revenues and issue notices of payment of taxes and other revenues

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 additional amounts payable by taxpayers:

a) For annual payment of land rental:

a.1) Time limits for first-time payment of land rental: is 30 days from the date of issuance of a notice of land rental payment by a tax office;

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

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

a.3) Where a taxpayer uses land for a purpose for which land must be leased in accordance with law but has not yet obtained a land lease decision or entered into a land lease contract, and submits the land rental declaration dossier late, the tax office shall issue a notice of payment of annual land rental for the period during which the land has been used and the corresponding late payment interest on land rental. The time limits for payment of land rental used as the basis for calculating late payment interest shall be determined as follows: Within 30 days from the date on which land use commences, for the first year; from the second year onward, the time limit shall comply with Point a.2 of this Clause;

a.4) Time limit for payment of land rental under a modified tax payment notice:

Where a modified tax payment notice is issued based on the taxpayer’s modified declaration dossier, the time limit for payment of land rental shall be the payment time limit specified in the initial notice.

Where a modified tax payment notice is issued based on a document of a competent state agency, the time limit for payment of the increased difference in land rental shall be within 30 days from the date of issuance of the modified tax payment notice;

a.5) Time limits for land 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 amounts and determination of additional amounts payable by the taxpayer for the period for which land rental has not yet been calculated, are adjusted:

Within 30 days from the date of issuance of a notice of land rental payment, the taxpayer shall pay 50% of the total amount payable as notified;

Within 90 days from the date on which a notice of land rental payment is issued, the taxpayer shall pay the remaining 50% of the total amount payable as notified;

b) For one-off payment of land rental for the whole lease term:

b.1) Time limits for first-time payment of land rental and time limits for payment of additional amounts payable by the taxpayer for the period for which land rental has not yet been calculated:

Within 30 days from the date of issuance of a notice of land rental payment, the taxpayer shall pay 50% of the total amount payable as notified;

Within 90 days from the date on which a notice of land rental payment is issued, the taxpayer shall pay the remaining 50% of the total amount payable as notified;

b.2) The time limit for payment of the increased difference in land rental for modified rental declaration dossiers is 30 days from the date of issuance of the modified rental payment notice;

c) In case of land lease through an auction of land use rights, the payment time limit shall be the time limit specified in the decision of the competent state agency approving the successful auction results.

4. Land use levy and additional amounts payable by taxpayers:

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

b) Within 90 days from the date on which a notice of land use levy payment is issued, the taxpayer shall pay the remaining 50% of the total amount payable 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;

d) Within 30 days from the date on which a modified notice of land use levy payment is issued, the taxpayer shall pay 100% of the increased difference payable under the modified notice;

dd) In case of land allocation through an auction of land use rights, the payment time limit shall be the time limit specified in the decision of the competent state agency approving the successful auction results.

5. Royalty for water resource exploitation:

a) The time limit for payment of royalty for water resource exploitation in the case of a lump-sum payment for the entire approved period, the first payment (in the case of annual payment), an adjusted payment (applicable to the additional amount payable, while the amount remaining payable under a previously issued payment notice shall continue to be paid in accordance with such notice), or payment of arrears according to a document of a competent state agency, is 90 days from the date of issuance of a notice of royalty payment by a tax office;

b) From the second year onward, in case of annual payment by the taxpayer:

b.1) For taxpayers paying the royalty once a year, the payment deadline is May 31;

b.2) For taxpayers that pay the royalty 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 remaining 50% of the total payable tax amount).

6. Royalty for mineral mining and marine area use charge shall comply with specialized laws.

7. 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.

8. Personal income tax on real estate transfers and personal income tax on inheritances and gifts: The time limit for tax payment is 30 days from the date of issuing a notice.

9. Where a tax office issues a modified notice of payment of taxes and other revenues due to discrepancies in the database, the time limit for payment of the increased tax difference is 30 days from the date of issuance of the modified notice of payment of taxes and other revenues.

10. Where a tax office issues a modified notice of payment of taxes and other revenues that reduces the payable tax amount, the payment time limit shall be the time limit specified in the initial notice of payment of taxes and other revenues.

Article 22. Cases of tax deduction, tax declaration and tax payment on behalf of taxpayers

1. Cases of deduction, declaration and payment of deducted tax amounts on behalf of taxpayers:

a) Organizations and individuals shall deduct, declare and pay deducted tax amounts on behalf of taxpayers in accordance with the tax laws;

b) Organizations shall deduct, declare and pay deducted tax amounts on behalf of taxpayers in respect of business activities on e-commerce platforms in accordance with Article 43 of this Decree;

c) Auction organizations that sell collateral to settle the taxpayer’s liability, and directly collect, manage or are authorized to collect proceeds from the sale of the collateral from the purchasers, shall deduct and pay, on behalf of the organization or individual owning the assets specified at Point l, Clause 3, Article 40 of the Law on Tax Administration, tax liabilities and other revenues from the collected proceeds from the sale of the collateral. When selling collateral, the seller of the collateral shall issue an invoice of the type currently used by it and separately declare tax on the sale of the collateral. The value-added tax amount to be deducted and paid on behalf of the taxpayer shall be determined according to the tax calculation method currently applied by the seller of the collateral. Where the seller of the collateral requests the issuance of an e-invoice for each transaction in accordance with the law on e-invoices, it shall declare value-added tax according to the tax calculation method appropriate to the type of e-invoice requested. The corporate income tax and personal income tax amounts to be deducted and paid on behalf of the taxpayer shall be determined in accordance with tax laws.

2. Cases of tax declaration and tax payment on behalf of taxpayers:

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

b) Where an organization enters into business cooperation with an individual, the organization shall declare value-added tax on the entire revenue from the business cooperation activities, irrespective of the method of distribution of the business cooperation results; and shall declare and pay personal income tax on behalf of the individual participating in the business cooperation in accordance with the law on personal income tax. In case organizations enter into business cooperation with business households or business individuals 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;

c) The secured party (excluding the State Bank of Vietnam) that sells collateral to settle a debt or the buyer as agreed under the civil law, shall declare and pay tax amounts on behalf of the taxpayer in accordance with Point g, Clause 2, Article 40 of the Law on Tax Administration as follows:

c.1) The secured party shall separately declare tax on the sale of collateral. When selling collateral, the secured party may issue an invoice of the type currently used by it; the value-added tax amount to be deducted and paid on behalf of the taxpayer shall be determined according to the tax calculation method currently applied by the seller of the collateral; and the corporate income tax and personal income tax amounts to be deducted and paid on behalf of the taxpayer shall be determined in accordance with tax laws;

c.2) The purchaser of collateral shall declare and pay taxes on behalf of a non-business individual;

d) Where a secured party is an organization wholly owned by the State, established by the Government and having the function of purchasing, selling and settling debts, and is permitted to transfer or lease real estate or other mortgaged assets in accordance with law for debt recovery, and there is a civil agreement under which the secured party declares and pays taxes on behalf of the organization or individual owning the collateral, the secured party shall declare and pay taxes on behalf of such organization or individual and shall make tax declarations, issue invoices and determine the tax amounts to be deducted and paid on behalf of such organization or individual in accordance with Point c.1 of this Clause;

dd) 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;

e) 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;

g) Cases in which tax liabilities must be fulfilled in accordance with Article 27 of this Decree;

h) A credit institution shall pay taxes and late-payment interest on behalf of a taxpayer where imported goods that are exempt from tax or not subject to tax have been mortgaged by the taxpayer as collateral for loans without the taxpayer having declared and paid taxes to the customs office, and the credit institution must realize the mortgaged assets for debt recovery;

i) Where an auction organization directly collects or manages, or is authorized to collect, proceeds from the sale of collateral from the purchaser, it shall declare and make payments on behalf of the taxpayer in connection with collateral being imported goods that are exempt from tax or not subject to tax as specified at Point l, Clause 3, Article 40 of the Law on Tax Administration;

k) A judgment enforcement agency that sells collateral for judgment enforcement in accordance with the law on enforcement of civil judgments shall declare and pay taxes on behalf of the organization or individual owning the assets. The value-added tax amount to be deducted and paid on behalf of such organization or individual shall be determined according to the tax calculation method appropriate to the type of e-invoice requested to be issued for each transaction in accordance with the law on e-invoices. The corporate income tax and personal income tax amounts to be deducted and paid on behalf of the taxpayer shall be determined in accordance with tax laws;

l) Where organizations and individuals are responsible for deducting, declaring and paying personal income tax on business income on behalf of individuals in accordance with the law on personal income tax, such organizations and individuals shall declare and pay value-added tax on behalf of individuals on income from brokerage activities, insurance agency activities, lottery activities and multi-level marketing activities of individuals, and on business income of non-resident individuals.

Article 23. Extension of time limit for submission of dossiers for declaration of taxes and other revenues in special cases

When certain entities, sectors or trades meet special difficulties necessitating an extension of the time limits for submission of dossiers for declaration of taxes and other revenues under Point b, Clause 4, Article 12 of the Law on Tax Administration, 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 dossier submission time limits; time, order, and procedures for extension of dossier submission time limit.

Section 3

QUARTERLY PROVISIONAL PAYMENT OF TAXES AND OTHER REVENUES; TIME LIMITS FOR PAYMENT OF TAXES AND OTHER REVENUES; EXTENSION DURATIONS FOR PAYMENT OF TAXES AND OTHER REVENUES; HANDLING OF LATE PAYMENT OF TAXES AND OTHER REVENUES; FULFILLMENT OF TAX LIABILITIES

Article 24. Quarterly provisional payment of taxes and other revenues

1. Taxpayers shall make quarterly provisional payments of the following taxes and other revenues:

a) Corporate income tax;

b) Remaining after-tax profits payable into the state budget in accordance with the law on management and investment of state capital in enterprises.

2. The time limit for quarterly provisional payment shall be no later than the last day of the first month of the quarter following the quarter in which the tax liabilities or other revenues arise.

3. Liabilities for provisional payment of taxes and other revenues:

a) Taxpayers shall determine the amounts of taxes and other revenues provisionally payable each quarter, provided that the total amounts of taxes and other revenues provisionally paid for the 4 quarters must not be less than 80% of the amounts of taxes and other revenues payable according to the annual finalization declarations made by the taxpayers;

b) Where a taxpayer pays less than the amounts of taxes and other revenues required to be provisionally paid for the 4 quarters under Point a of this Clause, the taxpayer shall pay late-payment interest calculated on the underpaid amounts of taxes and other revenues from the day immediately following the last day of the time limit for provisional payment for the fourth quarter through the day immediately preceding the date on which the outstanding amounts are paid into the state budget, including where the taxpayer makes an additional declaration;

c) Where, after an enterprise has made its finalization declaration of taxes and other revenues, a competent inspection or examination agency discovers an increase in the payable amount compared to the amounts of taxes and other revenues declared in the enterprise’s finalization declaration, late-payment interest shall be calculated in accordance with Clause 2, Article 26 of this Decree.

4. The Minister of Finance shall provide guidance on quarterly provisional payment of taxes and other revenues specified in this Article.

Article 25. Deadlines for payment of taxes, other revenues, late-payment interests and fines; duration of extension of deadlines for payment of taxes, other revenues, late-payment interests and fines; and extension of deadlines for payment of taxes, other revenues, late-payment interests and fines in special cases

1. Deadlines for payment of taxes:

a) For tax amounts, other revenue, late-payment interest and fine amounts, the payment deadline shall comply with Clause 1, Article 14 of the Law on Tax Administration;

b) For fees and charges not directly collected by tax administration offices, the deadlines for payment of fees and charges by fee and charge payers shall comply with the law on fees and charges.

2. The deadline for payment of taxes, other revenues, late-payment interest and fines where a taxpayer makes payment directly to an organization authorized by a tax administration office to collect such amounts: within 1 working day from the date of collection of taxes, other revenues, late-payment interest and fines from the taxpayer, the authorized collection organization shall deposit the amounts collected from the taxpayer into the state budget revenue account in accordance with regulations.

3. Duration of extension of deadlines for payment of taxes, other revenues, late-payment interests and fines:

a) In case of material damage directly affecting production or business due to a force majeure event specified at Point a, Clause 7, Article 14 of the Law on Tax Administration, the extension duration for payment of taxes, other revenues, late-payment interest and fines shall be 2 years from the date on which the force majeure event occurs;

b) In case of suspension of operations due to relocation of a production or business establishment at the request of a competent agency, thereby affecting production or business results, as specified at Point b, Clause 7, Article 14 of the Law on Tax Administration, the extension duration for payment of taxes, other revenues, late-payment interest and fines shall be 1 year from the date on which the taxpayer is required to suspend operations due to relocation of the production or business establishment at the request of the competent agency.

4. Extension of deadlines for payment of taxes, other revenues, late-payment interests and fines 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 deadlines; time, order, procedures, competence, and dossiers for extension of deadlines for payment of taxes, other revenues, late-payment interests and fines. The extension of tax payment deadlines must not lead to adjustment of state budget revenue estimates already decided by the National Assembly.

5. In case where the customs office directly collects payment in cash, within 1 working days from the collection of the taxpayer's taxes, other revenues, late-payment interests and fines, it shall remit the collected amount into the state budget revenue account in accordance with the Minister of Finance's regulations.

Article 26. Time for calculation of late-payment interests, and cases in which late-payment interests are not imposed, temporarily not imposed, or adjusted

1. Time for calculation of late-payment interests:

a) Late-payment interests shall be calculated consecutively for the period from the day immediately following the last day of the deadline for payment of taxes and other revenues, or of the extended duration for payment of taxes and other revenues, or the deadline stated in the notice or decision on tax assessment, or handling decision of the tax administration agency, decision or document of the competent state agency to the date preceding the day when the tax arrears, outstanding other revenues, increased tax amount, increased other revenues, assessed tax amount or other revenue assessed, or late-remitted tax or other revenue amount are/is paid or remitted into the state budget;

b) Late-payment interest shall be calculated continuously from the date on which the State Treasury disburses the tax refund or records the offset of the tax refund against a state budget revenue according to a decision of a tax administration office on recovery of the tax refund, or from the date of issuance of a tax exemption or reduction decision or a notice of tax exemption or reduction, through the day immediately preceding the date on which the recovered tax refund or the recovered tax exemption or reduction amount is paid into the state budget.

2. Where, after a taxpayer has made a finalization declaration of taxes and other revenues, an agency competent to conduct inspection or examination discovers an increase in the payable amounts of taxes and other revenues compared to the amounts declared by the taxpayer in the finalization declaration, the taxpayer shall be charged late-payment interest on the additional payable amounts of taxes and other revenues after offsetting them against overpaid amounts of taxes, other revenues, late-payment interest and fines in accordance with Clause 2, Article 15 of the Law on Tax Administration.

The period for calculation of late-payment interest on the outstanding amounts of taxes and other revenues shall be determined continuously from the day following the last day of the time limit for submission of the finalization declaration dossier for taxes and other revenues through the day immediately preceding the date on which the taxpayer makes payment into the state budget. The outstanding amounts of taxes and other revenues shall be handled in accordance with Point g, Clause 3 of this Article.

3. Cases in which late-payment interests are not imposed:

a) A taxpayer supplies goods or services for which payment is made from the state budget, including a subcontractor specified in a contract signed with the project owner and directly paid by the project owner, but has not yet received payment:

a.1) The tax arrears on which late-payment interests are not imposed under this Clause is the aggregate amount of taxes (excluding personal income tax; value-added tax and corporate income tax that the taxpayer is responsible for deducting and paying on behalf of foreign contractors), other revenues and late-payment interests (excluding late-payment interests arising from personal income tax; value-added tax and corporate income tax that the taxpayer is responsible for deducting and paying on behalf of foreign contractors) collected and managed by the tax administration office that the taxpayer still owes to the state budget, but shall not exceed the amount not yet paid from the state budget;

a.2) The period eligible for non-imposition of late-payment interests shall be counted from the date when state budget-using units are obliged to pay to taxpayers but fail to do so to the date such units do so;

b) A taxpayer whose tax arrears are frozen in accordance with Point e, Clause 1. Article 20 of the Law on Tax Administration, during the debt-freezing period prescribed in Article 34 of this Decree;

c) The case specified at Point o, Clause 1, Article 37 of the Law on Tax Administration;

d) Cases in which late-payment interests are not imposed as prescribed by law;

dd) In cases of reinstatement of written-off tax arrears in accordance with regulations of the Minister of Finance: Tax administration offices shall not impose late-payment interest from the date of issuance of the decision to write off the tax arrears through the date of issuance of the decision to reinstate the written-off tax arrears;

e) For exported and imported goods:

e.1) Where exported or imported goods are subject to analysis, classification or assessment in accordance with the customs law to accurately determine the payable tax amount, late-payment interest shall not be imposed on the increased tax amount during the period pending supplementation as requested by the customs office based on the analysis, classification or assessment results;

e.2) Where goods have no official price at the time of registration of the customs declaration in accordance with the law on customs value, late-payment interest shall not be imposed on the increased tax amount during the period in which no official price is available;

e.3) Where goods have additions to customs value that cannot be determined at the time of registration of the customs declaration, late-payment interest shall not be imposed on the increased tax amount during the period in which such additions to customs value cannot be determined;

e.4) Where imported goods are subject to anti-dumping duty or countervailing duty with retroactive effect for 90 days in accordance with the law on foreign trade management: The customs office shall not impose late-payment interest for such preceding 90-day period;

e.5) Exported or imported goods falling within the cases specified at Points a, b, c, d and dd of this Clause;

g) Where a taxpayer offsets overpaid amounts of taxes, other revenues, late-payment interest and fines against outstanding amounts of taxes, other revenues, late-payment interest and fines, late-payment interest shall not be imposed on the offset amount for the period from the date on which the overpayment arises through the date on which the tax office makes the offset.

4. Late-payment interest shall not yet be imposed during the debt-freezing period in the cases eligible for debt freezing in accordance with Points a, b, c, d and dd, Clause 1, Article 20 of the Law on Tax Administration.

5. Where a taxpayer makes an additional declaration for dossiers for declaration of taxes and other revenues that reduces the payable amounts of taxes and other revenues, or where a tax administration office, state agency or competent person determines a reduction in the taxpayer’s liabilities payable to the state budget, the taxpayer shall be entitled to an adjustment of the calculated late-payment interest corresponding to the reduced difference in taxes and other revenues.

Article 27. Fulfillment of tax liabilities

1. The fulfillment of tax liabilities shall comply with Article 17 of the Law on Tax Administration and this Article.

2. In the case specified at Point c, Clause 2, Article 17 of the Law on Tax Administration, where an enterprise undergoing transformation has not fulfilled its tax liabilities, the enterprise established after the transformation shall, from the date of issuance of its enterprise registration certificate, take over the interests of the enterprise undergoing transformation, including its payable tax amounts, creditable value-added tax amounts and overpaid tax amounts, and fulfill the tax liabilities of such enterprise.

3. For the cases specified in Clause 3, Article 17 of the Law on Tax Administration:

a) Upon receipt of information that an individual taxpayer is dead, or is declared by the court as dead, missing or having lost civil act capacity, and information on the heir, the person assigned to manage the estate or the property manager, the tax administration office shall determine the unfulfilled tax liabilities of the individual who has died, is missing or has lost civil act capacity and determine the responsibility of the heir, the person assigned to manage the estate or the property manager for fulfilling such tax liabilities in accordance with law;

b) Where an individual taxpayer who has been declared dead or to have lost civil act capacity by a court has had tax arrears written off in accordance with Point a, Clause 1, Article 21 of the Law on Tax Administration, and the court subsequently issues a decision to annul its decision declaring such person dead or to have lost civil act capacity, the tax administration office shall carry out procedures for reinstatement of the written-off tax arrears in accordance with regulations of the Minister of Finance. The taxpayer shall fulfill tax liabilities in accordance with regulations.

4. Tax administration offices shall notify taxpayers and organizations and individuals responsible for succeeding to taxpayers’ unfulfilled tax liabilities under Article 17 of the Law on Tax Administration of such unfulfilled tax liabilities, and shall take measures to urge payment and enforce compliance against them.

5. Where relevant laws provide that an organization or individual succeeds to the rights and obligations of another organization or individual in cases other than those specified in Article 17 of the Law on Tax Administration, the fulfillment of tax liabilities of the organization or individual to whose rights and obligations succession is made shall be carried out in the same manner as prescribed in Clauses 2 and 4 of this Article.

6. Foreign investors may remit abroad profits distributed to or earned from direct investment activities in Vietnam as follows:

a) Foreign investors may annually remit abroad profits distributed to or earned from direct investment activities in Vietnam at the end of the fiscal year, after the enterprise in which the foreign investors have invested has fulfilled its financial liabilities toward the State of Vietnam in accordance with law, submitted its audited financial statements and corporate income tax finalization declaration for the fiscal year to the directly managing tax administration office, and fully paid all due taxes, other revenues, late-payment interest and administrative fines in accordance with law; at the time of remittance of profits abroad, the enterprise must have no tax arrears;

b) Upon termination of direct investment activities in Vietnam: After the enterprise in which the foreign investor has invested has fulfilled its financial liabilities toward the State of Vietnam in accordance with law, submitted its audited financial statements and corporate income tax finalization declaration to the directly managing tax administration office, and fully performed its liabilities under the Law on Tax Administration, including tax liabilities that have not yet become due in accordance with law;

c) A foreign investor may not remit abroad profits distributed to or earned from direct investment activities in Vietnam for a year in which profits arise if the financial statements for that year of the enterprise in which the foreign investor has invested still show accumulated losses after losses have been carried forward in accordance with the law on corporate income tax.

Article 28. Fulfillment of the tax payment obligation by persons on exit

1. Subject to exit suspension are:

a) Business individuals, owners of business households subject to enforcement of tax administration-related administrative decisions, with tax arrears of VND 50 million or more which has been overdue for 120 days or more from the payment deadline as prescribed;

b) Individuals being beneficial owners of enterprises as prescribed by the Law on Enterprises, and individuals being legal representatives of enterprises, cooperatives or unions of cooperatives who are subject to enforcement of tax administration-related administrative decisions, with tax arrears of VND 500 million or more which has been overdue for 120 days or more from the payment deadline as prescribed;

c) Business individuals, owners of business households, individuals being beneficial owners of enterprises as prescribed by the Law on Enterprises, and individuals being legal representatives of enterprises, cooperatives or unions of cooperatives, where the tax administration office has sufficient grounds to determine, and has issued a notice, that the taxpayers no longer operate at registered addresses in accordance with regulations, and, after 120 days from the date on which the tax office issued such notice, procedures for reactivation or invalidation of the tax identification number have not been carried out in accordance with regulations;

d) Foreign individuals who have overdue tax arrears and have not fulfilled their tax liabilities;

dd) Vietnamese citizens exiting the country for permanent residence abroad and overseas Vietnamese who have overdue tax arrears (before departing from Vietnam) as prescribed without fulfillment of their tax liabilities.

2. Competence to notify of temporary exit suspension, extension of temporary exit suspension period and cancellation of temporary exit suspension:

a) The tax administration office directly managing the taxpayer shall issue a notice of temporary exit suspension;

b) The tax administration office that issued the notice of temporary exit suspension shall issue a notice of extension of temporary exit suspension or a notice of cancellation of temporary exit suspension. Where the taxpayer’s managing tax administration office changes, the new managing tax administration office shall issue a notice of extension of temporary exit suspension or a notice of cancellation of temporary exit suspension in respect of the taxpayer.

3. Procedures for temporary suspension of exit:

a) For tax administration offices:

a.1) For taxpayers specified at Points a, b and c, Clause 1 of this Article: 30 days before issuing a notice of temporary exit suspension, the tax administration office shall, through the tax administration information system, send to the taxpayer’s electronic tax transaction account a notice of the intended application of the measure of temporary exit suspension and shall concurrently publicize such notice on the website of the tax administration office.

If, upon the time limit specified in the notice of the intended application of the measure of temporary exit suspension, the taxpayer has not fulfilled its tax liabilities according to the thresholds prescribed at Points a, b and c Clause 1 of this Article, the tax administration office shall, through the Tax administration information system, send a notice of application of the measure of temporary exit suspension to the system of the immigration agency and to the electronic tax transaction accounts of the taxpayer and the person subject to temporary exit suspension, and shall concurrently publicize such notice on the website of the tax administration office;

a.2) For taxpayers specified at Point d, Clause 1 of this Article: The tax administration office shall, through the tax administration information system, send a notice of application of the measure of temporary exit suspension to the system of the immigration agency and to the electronic tax transaction account of the person subject to temporary exit suspension, and shall concurrently publicize such notice on the website of the tax administration office;

a.3) For taxpayers specified at Point dd, Clause 1 of this Article: Where there are grounds to determine that a Vietnamese individual exiting Vietnam for overseas permanent residence or an overseas Vietnamese individual has tax arrears, the tax administration office shall, through the tax administration information system, send a notice of application of the measure of temporary exit suspension to the system of the immigration agency and to the electronic tax transaction account of the person subject to temporary exit suspension, and shall concurrently publicize such notice on the website of the tax administration office.

a) For immigration agencies: Right on the day of receiving a notice of temporary exit suspension from the tax administration office’s system, the immigration agency shall effect the temporary exit suspension for such taxpayer according to regulations.

4. Procedures for extension of temporary exit suspension period for foreigners

Within 30 days before the expiration of the period of temporary exit suspension for a foreigner under the law on foreigners’ entry into and exit from Vietnam, where the taxpayer has not fulfilled tax liabilities as prescribed at Points a.1 and a.3, Clause 5 of this Article, the tax administration office shall, through the tax administration information system, send a notice of extension of temporary exit suspension period to the system of the immigration agency and to the electronic tax transaction account of the person subject to temporary exit suspension, and shall concurrently publicize such notice on the website of the tax administration office.

5. Procedures for cancellation of temporary exit suspension:

a) For tax administration offices:

a.1) For taxpayers specified at Points a and b, Clause 1 of this Article, the tax administration office shall, through the tax administration information system, issue a notice of cancellation of temporary exit suspension immediately after determining that the taxpayer has fulfilled its/his/her tax liabilities and that the remaining tax arrears payable are below the threshold of VND 50 million for a business individual or business household, or VND 500 million for an enterprise, cooperative or cooperative union, or that the tax arrears have been written off in accordance with regulations;

a.2) For taxpayers specified at Point c, Clause 1 of this Article, the tax administration office shall issue a notice of cancellation of temporary exit suspension when the taxpayer has submitted a dossier requesting reactivation of its tax identification number, fulfilled its obligation to submit tax declaration dossiers and paid tax arrears so that the remaining tax arrears payable are below the threshold of VND 50 million for a business individual or business household, or VND 500 million for an enterprise, cooperative or cooperative union, or when the taxpayer’s tax identification number has been invalidated in accordance with regulations;

a.3) For taxpayers specified at Points d and dd, Clause 1 of this Article, the tax administration office shall, through the tax administration information system, issue a notice of cancellation of temporary exit suspension immediately after determining that the taxpayer has fulfilled its/his/her tax liabilities or that the tax arrears have been written off in accordance with regulations;

b) Where the taxpayer has fulfilled its/his/her tax liabilities as prescribed at Point a above but the information has not yet been updated in the tax administration information system, the taxpayer shall electronically send feedback confirming tax payment, together with a copy of the document evidencing payment into the state budget, to the tax administration office through the tax administration information system. The tax administration office shall update the information and issue a notice of cancellation of temporary exit suspension on the system immediately upon receipt of the taxpayer’s feedback;

c) For immigration agencies: The immigration agency shall cancel the temporary exit suspension immediately upon receipt of the tax administration office's notice.

6. Methods of connection and transmission and receipt of information and data among tax administration offices, immigration agencies and taxpayers:

a) A notice of temporary exit suspension, extension of the temporary exit suspension period, or cancellation of temporary exit suspension shall be sent to the immigration agency between the tax administration information system of the tax administration office and the immigration agency's system;

b) Where the conditions for data transmission and receipt as prescribed in this Article have not yet been satisfied, notices of temporary exit suspension, extension of the temporary exit suspension period, or cancellation of temporary exit suspension shall be sent by post among tax administration offices, taxpayers and immigration agencies.

Section 4

TAX REFUND, LATE-PAYMENT INTEREST AND FINES; TAX EXEMPTION; REDUCTION OF TAXES AND OTHER REVENUES; NON-IMPOSITION OF TAXES

Article 29. Cases of tax refund and cases not eligible for tax refund

1. The cases of tax refund specified at Point a, Clause 1, Article 18 of the Law on Tax Administration shall comply with tax laws. Particularly, for petrol and oil sold to means of transport operated by foreign carriers on routes through Vietnamese ports or to Vietnamese means of transport operating on international routes that are eligible for tax refund under the law on environmental protection tax, tax refund procedures shall comply with the regulations on refund of overpaid amounts.

2. Cases of refund of overpaid amounts specified at Point b, Clause 1, Article 18 of the Law on Tax Administration:

a) Refund of personal income tax to organizations or individuals paying income from salaries or wages that make tax finalization on behalf of authorized individuals;

b) Refund of taxes to organizations and individuals under Agreements on Avoidance of Double Taxation, and refund of taxes and other revenues under other treaties;

c) Refund of taxes to enterprises and organizations upon dissolution or bankruptcy;

d) Refund of personal income tax to individuals earning income from salaries and wages who directly conduct tax finalization with tax offices;

dd) Refund of overpaid tax amounts to business households and business individuals in accordance with Clauses 1, 2 and 3, Article 12 of the Government’s Decree No. 68/2026/ND-CP (as amended and supplemented under Decree No. 141/2026/ND-CP);

e) Refund of overpaid taxes, other revenues, late-payment interest and fines specified in Clause 1, Article 15 of the Law on Tax Administration that do not fall within Points a, b, c, d and dd of this Clause.

3. Refunds to individuals shall comply with Point c, Clause 1, Article 18 of the Law on Tax Administration.

4. Cases ineligible for tax refund:

a) Where an individual has an annual overpaid tax amount of VND 50,000 or less after finalization of personal income tax on salaries and wages, as stated in the tax finalization declaration dossier, such overpaid tax amount shall be offset against the tax amount payable for the subsequent tax period;

b) Where a business household or business individual has a total annual overpaid tax amount of VND 50,000 or less, as stated in its tax declaration dossier or tax finalization declaration dossier, such overpaid tax amount shall be offset against the tax amount payable for the subsequent tax period.

5. The Minister of Finance shall provide guidance on this Article and on the criteria, dossiers and procedures for selection, adjustment and termination of enterprises selling goods eligible for value-added tax refunds on goods carried upon exit by foreigners and overseas Vietnamese (hereinafter collectively referred to as foreigners); criteria and procedures for selection and termination of value-added tax refund agents for foreigners; selection, suspension and termination of the application of value-added tax refunds for foreigners at international airports and international seaports; access to, exchange and connection of information in the value-added tax refund management system for foreigners; locations for inspection of goods and inspection of invoices cum tax refund declarations, and locations for payment of value-added tax refunds to foreigners; and the responsibilities and powers of related agencies, organizations and individuals in providing value-added tax refunds to foreigners.

Article 30. Cases of pre-inspection tax refund or pre-refund inspection

1. Cases of pre-refund inspection under the jurisdiction of tax offices include:

a) A first-time tax refund for a tax refund dossier under tax laws for each investment project or each tax refund case. Where a taxpayer submits to a tax office for the first time a tax refund dossier for an investment project or a tax refund case but he/she/it is ineligible for a tax refund in accordance with regulations, his/her/its subsequent request for tax refund shall still be regarded as a first-time tax refund;

b) Dossier of a taxpayer that requests tax refund within 2 years after being handled for tax evasion;

In case the taxpayer requests tax refund for many times within 2 years, if at the first time of tax refund request after it/he/she is handled for tax evasion, a tax office checks its/his/her dossier of request for tax refund and finds that there is no untruthful declaration leading to a reduced payable tax amount or an increased refundable tax amount under Clause 2, Article 45 of the Law on Tax Administration, or no act of tax evasion specified in Clause 4, Article 45 of the Law on Tax Administration, then its/his/her dossier of request for tax refund at subsequent times of tax refund request will not be subject to pre-refund inspection. In case of detecting an untruthful declaration or an act of tax evasion specified in Article 45 of the Law on Tax Administration committed by the taxpayer at a subsequent time of tax refund request, its/his/her dossier of request for tax refund will still be subject to pre-refund inspection within 2 years after it/he/she is handled for tax evasion.

c) A tax refund dossier, or a portion of the amount for which a refund is requested in the tax refund dossier, that is determined to pose a high risk in tax administration;

d) A tax refund dossier of an enterprise or organization upon dissolution or bankruptcy. Where a finalization inspection has been conducted, the tax office shall not classify the tax refund dossier and shall process the tax refund based on the inspection results.

2. Cases of pre-refund inspection for exported or imported goods under the jurisdiction of customs offices:

a) Tax refund dossier of a taxpayer that requests tax refund for the first time in each of tax refund cases specified in the tax laws. In case a taxpayer has sent a tax refund dossier to a customs office for the first time but then it/he/she is ineligible for tax refund under regulations, its/his/her subsequent tax refund request may still be regarded as the first-time tax refund request;

b) A taxpayer’s tax refund dossier submitted within 2 years from the time the taxpayer was sanctioned for tax evasion, smuggling or illegal cross-border transportation of goods, calculated up to the date of submission of the tax refund dossier;

c) A tax refund dossier of an organization undergoing dissolution or bankruptcy, terminating operations, or involved in the sale, assignment or transfer of a state-owned enterprise;

d) Tax refund dossier classified as subject to tax-related high risks for risk management in tax administration;

dd) Tax refund dossier for imported or exported goods for which payments are not made via commercial banks or other credit institutions in accordance with law;

e) Tax refund 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 offices as prescribed by the law on handling of administrative violations;

g) Tax refund dossiers of taxpayers that are subject to enforcement of tax administration-related administrative decisions;

h) Goods that are liable to excise tax;

i) 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; exported goods that must be re-imported into Vietnam via a border gate other than the border gate of exportation.

This Clause does not apply to cases of handling of overpaid amounts of taxes, late-payment interests and fines for exported and imported goods.

3. Cases of pre-inspection tax refund for taxpayers are tax refund dossiers that do not fall within the cases subject to pre-refund inspection prescribed in Clauses 1 and 2 of this Article.

4. The Minister of Finance shall prescribe this Article.

Article 31. Time limits for receipt, processing and response regarding information on tax refund dossiers by tax administration offices

1. Time limits for receipt of and response regarding information on tax refund dossiers:

a) A tax administration office shall issue a notice of acceptance or non-acceptance of a tax refund dossier to the taxpayer within 3 working days from the date of receipt of the taxpayer’s dossier;

b) Where a tax refund dossier is concurrently a tax declaration dossier, the notice of acceptance of the tax declaration dossier shall constitute the notice of acceptance of the tax refund dossier.

2. Time limits for processing tax refund dossiers by tax offices:

a) For cases eligible for pre-inspection tax refund: Within 6 working days from the date on which the tax office issues a notice of acceptance of the tax refund dossier, the tax office shall issue a tax refund decision; a notice of the amount requested for refund but not refunded (the amount requested for refund but not refunded; the amount requested for refund but not refunded and carried forward for credit; or the amount requested for refund but neither refunded nor credited); a notice of transfer of the taxpayer’s dossier and amount requested for refund to the category subject to pre-refund inspection in accordance with regulations; or a notice that the dossier and amount requested for refund do not yet satisfy the conditions for tax refund. The time limit for processing a tax refund dossier shall not include the period during which the taxpayer provides explanations or supplements information and documents at the request of the tax office;

b) For cases subject to pre-refund inspection: Within 10 working days from the date on which the tax office issues a conclusion or decision on handling of violations after inspection at the tax payer’s head office, the tax office shall issue a tax refund decision; a notice of the amount requested for refund but not refunded (the amount requested for refund but not refunded; the amount requested for refund but not refunded and carried forward for credit; or the amount requested for refund but neither refunded nor credited); or a notice that the dossier and amount requested for refund do not yet satisfy the conditions for tax refund. The time limit for processing a tax refund dossier shall not include the period during which the taxpayer provides explanations or supplements information and documents at the request of the tax office;

3. Time limits for processing tax refund dossiers by customs offices:

a) For cases eligible for pre-inspection tax refund: Within 6 working days from the date of issuance of the notice of acceptance of the tax refund dossier, the customs office shall issue a tax refund decision or a notice that the tax refund dossier does not yet satisfy the conditions for tax refund. The time limit for processing a tax refund dossier shall not include the period during which the taxpayer provides explanations or supplements information and documents at the request of the customs office;

b) For cases subject to pre-refund inspection: Within 10 working days from the date on which the customs office issues the conclusion of an inspection at the taxpayer’s head office, the customs office shall issue a tax refund decision or a notice that the tax refund dossier does not yet satisfy the conditions for tax refund.

4. The Minister of Finance shall prescribe this Article.

Article 32. Cases of tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes

1. The cases of tax exemption, tax reduction, non-collection of taxes (no tax payment required) and non-imposition of taxes specified at Point a, Clause 1, Article 19 of the Law on Tax Administration include:

a) Cases of tax exemption and tax reduction under the jurisdiction of tax offices, which shall comply with the tax laws, the law on fees and charges, and other relevant laws;

b) Cases of tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes in respect of exported and imported goods under the jurisdiction of customs offices, which shall comply with tax laws;

b) Cases of tax exemption and tax reduction as prescribed in Resolutions of the National Assembly and Decisions of the Prime Minister;

d) Tax exemption and tax reduction under Agreements on Avoidance of Double Taxation and other treaties.

2. Cases of tax exemption specified at Point b, Clause 1, Article 19 of the Law on Tax Administration include:

a) Personal income tax exemption for an individual whose annual payable tax amount arising after finalization of personal income tax on salaries and wages, as stated in the tax finalization dossier, is VND 50,000 or less;

b) Tax exemption for a business household or business individual whose payable tax amount stated in the tax declaration dossier or tax finalization dossier is VND 50,000 or less, except as prescribed at Point a of this Clause;

c) Non-agricultural land use tax exemption for a household or individual liable to non-agricultural land use tax whose annual payable tax amount is VND 50,000 or less.

3. The Minister of Finance shall prescribe Points a, c and d, Clause 1 of this Article.

Article 33. Time limits for receipt and processing of dossiers for tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes

1. A tax administration office shall receive the dossier of tax exemption or reduction, and issue a notice of acceptance or non-acceptance of a tax exemption or reduction dossier to the taxpayer within 3 working days from the date of receipt of the taxpayer’s dossier. Where a tax exemption or reduction dossier is concurrently a tax declaration dossier, the notice of acceptance of the tax declaration dossier shall constitute the notice of acceptance of the tax exemption or reduction dossier.

2. Time limits for processing dossiers for tax exemption or tax reduction under the jurisdiction of tax offices:

a) Where a tax office determines the amount or income eligible for tax exemption or tax reduction, within 30 working days from the date on which the tax office issues a notice of acceptance of the dossier, the tax office shall issue a decision or notice of tax exemption or tax reduction, or a notice stating the reason for ineligibility for tax exemption or tax reduction. The time limit for processing a dossier for tax exemption or tax reduction shall not include the period during which the taxpayer provides explanations or supplements information and documents as notified by the tax office during the processing of the dossier. Where the laws on taxes, fees and charges or other laws provide that taxpayers may determine their own eligibility for tax exemption or tax reduction, the tax office shall not issue a decision or notice of tax exemption or tax reduction or a notice stating the reason for ineligibility for tax exemption or tax reduction;

b) Where a taxpayer’s dossier for tax exemption or tax reduction poses a high risk and falls within the case specified at Point a, Clause 3, Article 22 of the Law on Tax Administration, within 10 working days from the date on which the tax office issues a conclusion or a decision on handling violations upon inspection at the taxpayer’s head office, the tax office shall issue a decision or notice on tax exemption or tax reduction, or a notice stating the reason for ineligibility for tax exemption or tax reduction;

c) Where a dossier for tax exemption or tax reduction is received through the inter-agency single-window mechanism, within 7 working days from the date of receipt of a lawful, complete dossier made according to the prescribed form, the tax office shall state the amount eligible for tax exemption or tax reduction, or the reason for ineligibility for tax exemption or tax reduction, in the tax payment notice sent to the agency receiving the dossier through the inter-agency single-window mechanism.

3. Time limits for receipt and processing of dossiers for tax exemption, tax reduction, non-collection of tax and non-imposition of taxes in respect of exported and imported goods under the jurisdiction of customs offices:

a) The time limits for receipt and processing of dossiers for tax exemption or tax reduction in respect of exported and imported goods shall comply with the laws on export duty and import duty and the customs law;

b) The time limits for receipt and processing of dossiers for non-collection of tax in respect of exported and imported goods shall comply with regulations of the Minister of Finance;

c) The time limits for receipt and processing of dossiers for non-imposition of taxes in respect of exported and imported goods shall comply with the customs law and the laws on export duty, import duty, excise tax, environmental protection tax and value-added tax.

4. The Minister of Finance shall prescribe this Article.

Section 5

FREEZING OF TAX ARREARS AND WRITE-OFF OF TAX ARREARS

Article 34. Freezing of tax arrears

1. Cases of freezing of tax arrears shall comply with the Clause 1, Article 20 of the Law on Tax Administration. Tax administration offices shall not freeze tax arrears under Points b, d and dd, Clause 1, Article 20 of the Law on Tax Administration in respect of branches, representative offices or business locations of enterprises or organizations that are operating.

2. The freezing of tax arrears specified at Point e, Clause 1, Article 20 of the Law on Tax Administration shall be carried out as follows:

a) The taxpayer satisfying the following criteria may have his/her/its tax arrears frozen under Point e, Clause 1, Article 20 of the Law on Tax Administration:

a.1) For taxpayers whose rights to exploit or use allocated land areas are restricted: There must be a document of a competent state management agency specifying the land area and land price subject to difficulties or obstacles; the total land area stated in the land allocation or lease decision or contract; the reason for the restriction; and the commencement date of the restriction, as a basis for the tax office to determine the amount of tax arrears to be frozen;

a.2) For taxpayers whose mineral mining rights are restricted: There must be a document of a competent state management agency specifying the amounts of royalty for mineral mining, royalty for exploitation of water resources and charges for use of marine areas corresponding to the granted or assigned rights to exploit and use minerals that are restricted in practice; the reason for the restriction; and the commencement date of the restriction applicable to the area in which exploitation and use rights are restricted, as a basis for the tax office to determine the amount of tax arrears to be frozen;

b) The competent state management agencies specified at Points a.1 and a.2 of this Clause include: The Ministry of Agriculture and Environment or a specialized agency under the Ministry of Agriculture and Environment performing the task of granting mineral mining rights; People’s Committees at all levels or specialized agencies under provincial-level People’s Committees performing the task of granting rights to exploit and use land and minerals. Such competent state management agencies shall:

b.1) Issue a document confirming that the taxpayer’s rights to exploit and use land or minerals are restricted, at the taxpayer’s request. The document must clearly state the contents specified at Points a.1 and a.2 of this Clause; immediately upon issuance, such document shall be sent to the taxpayer and concurrently to the tax office managing the relevant revenue for completion of procedures for freezing the taxpayer’s tax arrears;

b.2) Notify in writing the tax office managing the relevant revenue within 5 working days from the date on which the taxpayer is permitted to resume mineral mining or land use, so that the tax office may terminate the freezing of tax arrears;

c) Responsibilities of tax offices:

c.1) Within 3 working days from the date of receipt of a document from a competent state management agency, if the document does not contain all the contents specified at Points a.1 and a.2 of this Clause, the tax office shall issue a written request to the competent state management agency to supplement the information within the time limit specified in the written request.

Where the document contains all the contents as prescribed, within 7 working days from the date of receipt of the document, the tax office shall issue and send to the taxpayer a notice of ineligibility for freezing of tax arrears for ineligible subjects, or a decision on freezing of tax arrears for eligible subjects;

c.2) Within 5 working days from the date of issuance, the tax office shall send a decision on freezing of tax arrears or a decision terminating the validity of a decision on freezing of tax arrears in the case specified at Point e, Clause 1, Article 20 of the Law on Tax Administration to the competent state agency granting rights to exploit and use land or minerals for coordinated monitoring.

3. Period of freezing of tax arrears:

a) The period of freezing of tax arrears in the cases specified at Points a, b, d and dd, Clause 1, Article 20 of the Law on Tax Administration shall run from the date on which the tax administration office issues the decision on freezing of tax arrears through the date on which the tax administration office issues the decision terminating the validity of the decision on freezing of tax arrears;

b) The period of freezing of tax arrears in the case specified at Point c, Clause 1, Article 20 of the Law on Tax Administration shall run from the date on which the competent court issues a notice of acceptance of the petition for application of recovery procedures or the petition for application of bankruptcy procedures through the date on which the tax administration office issues the decision terminating the validity of the decision on freezing of tax arrears;

c) The period of freezing tax arrears in the case specified at Point e, Clause 1, Article 20 of the Law on Tax Administration shall run from the date on which the taxpayer’s rights to exploit and use land or minerals are restricted for reasons attributable to competent state agencies, as stated in a decision or written certification of a competent state agency, through the date on which the taxpayer is permitted to resume mineral exploitation or land use pursuant to a written notice of the competent state agency.

4. Amounts of tax arrears to be frozen:

a) The amount of tax arrears to be frozen in the cases specified at Points a, b, c, d and dd, Clause 1, Article 20 of the Law on Tax Administration shall be the taxpayer’s total tax arrears at the commencement of the tax arrears-freezing period prescribed in Clause 3 of this Article;

b) The amount of tax arrears to be frozen in the case specified at Point e, Clause 1, Article 20 of the Law on Tax Administration shall be the tax arrears arising from the restriction of rights to exploit and use land or minerals, including: royalty for mineral mining; land use levy, land rental, marine area use charges, royalty for water resource exploitation, non-agricultural land use tax and corresponding late-payment interest;

c) After issuance of a decision on freezing of tax arrears, if the taxpayer’s tax arrears change, the head of the tax administration office shall issue a decision adjusting the decision on freezing of tax arrears.

5. Heads of tax administration offices shall decide on the freezing of tax arrears and invalidate decisions on freezing of tax arrears with respect to tax arrears assigned to such office for administration. During the period of freezing of tax arrears, tax administration offices shall continue to monitor the frozen arrears and coordinate with related agencies in collecting the arrears when the persons obliged to pay taxes become able to pay them or may write off the tax arrears under Article 21 of the Law on Tax Administration.

6. Cases of termination of the validity of decisions on freezing of tax arrears include:

a) A taxpayer whose tax arrears have been frozen under Points b, c, d and dd, Clause 1, Article 20 of the Law on Tax Administration resumes production or business operations;

b) A taxpayer that is a business individual, business household, sole proprietorship or single-member limited liability company whose tax arrears have been frozen under Points b, c, d and dd, Clause 1, Article 20 of the Law on Tax Administration, but the tax administration office discovers that the individual, owner of the business household, owner of the sole proprietorship, owner of the single-member limited liability company or at-law representative has established another production or business establishment or enterprise;

c) A taxpayer whose tax arrears have been frozen under Point a, Clause 1, Article 20 of the Law on Tax Administration, but the court annuls its previous decision declaring a person dead, missing or to have lost civil act capacity;

d) A taxpayer whose tax arrears have been frozen under Clause 1, Article 20 of the Law on Tax Administration, but the tax arrears subject to a decision on freezing of tax arrears issued by the tax administration office have become eligible for write-off under Article 21 of the Law on Tax Administration;

dd) A taxpayer whose tax arrears have been frozen under Point c, Clause 1, Article 20 of the Law on Tax Administration, but the court decides not to initiate bankruptcy proceedings or to terminate bankruptcy proceedings; or the court recognizes a business operation recovery plan or terminates business operation recovery proceedings in accordance with Points a, b, c and d ,Clause 1, Article 37 of the Law on Recovery and Bankruptcy No. 142/2025/QH15;

e) A taxpayer whose tax arrears have been frozen under Clause 1, Article 20 of the Law on Tax Administration, but the taxpayer has fulfilled its tax liabilities;

g) A taxpayer whose tax arrears have been frozen under Point e, Clause 1, Article 20 of the Law on Tax Administration, but a competent state management agency issues a written notice permitting the taxpayer to resume mineral mining or land use.

7. The Minister of Finance shall provide guidance on the order and procedures for terminating the validity of decisions on freezing of tax arrears and issuing decisions adjusting decisions on freezing of tax arrears.

Article 35. Write-off of tax arrears

1. Cases eligible for write-off of tax arrears shall comply with Clause 1, Article 21 of the Law on Tax Administration.

2. For a taxpayer affected by a widespread natural disaster, catastrophe or epidemic as specified at Point d, Clause 1, Article 21 of the Law on Tax Administration, tax arrears shall be written off when the following conditions are satisfied:

a) The taxpayer has suffered direct damage caused by a widespread natural disaster, catastrophe or epidemic that has been declared or certified by a competent state agency;

b) The tax arrears for which write-off is requested arose before or during the widespread natural disaster, catastrophe or epidemic, and, at the time of requesting the debt write-off, the taxpayer is no longer capable of making payment into the state budget;

c) The taxpayer has been granted an extension of the tax payment time limit and an exemption from late-payment interest by a tax administration office or competent state agency but is unable to restore production or business operations;

d) There is a dossier requesting write-off of tax arrears and document certifying the value of damage caused by the widespread natural disaster, catastrophe or epidemic, as prescribed by the Minister of Finance;

dd) The amount of tax arrears written off shall not exceed the value of damage directly caused by the widespread natural disaster, catastrophe or epidemic.

3. Conditions for write-off of tax arrears in the cases specified at Points a, b and c, Clause 1, Article 21 of the Law on Tax Administration:

a) The write-off of tax arrears in the cases specified in Clause 1, Article 21 of the Law on Tax Administration must satisfy the procedures and dossier requirements for write-off of tax arrears as guided by the Minister of Finance;

b) Particularly, the write-off of arrears comprising royalty for mineral mining, land use levy, land rental, marine area use charge, royalty for water resource exploitation, non-agricultural land use tax and arising late-payment interest must satisfy the condition prescribed at Point a of this Clause and may only be effected when the taxpayer has obtained a decision of a competent state agency on revocation of land or mineral mining rights.

4. Competence to write off tax arrears:

a) Chairpersons of provincial-level People’s Committees shall decide on the write-off of arrears arising within their respective localities, including: royalty for mineral mining, land use levy, land rental, marine area use charge, royalty for water resource exploitation, non-agricultural land use tax and arising late-payment interest arising from debts comprising royalty for mineral mining, land use levy, land rental, marine area use charge, royalty for water resource exploitation and non-agricultural land use tax, in the cases specified in Clause 1, Article 21 of the Law on Tax Administration;

b) Heads of provincial tax offices, Directors of the Large Enterprise Tax Sub-department, Directors of the E-Commerce Tax Sub-department, Directors of Regional Customs Sub-departments, Directors of the Anti-Smuggling Investigation Sub-department and Directors of the Post-Customs Clearance Inspection Sub-department shall decide on the write-off of tax arrears of taxpayers that have tax arrears within their respective localities or scope of administration, or debts arising at their tax administration offices (excluding tax arrears falling under the competence of Chairpersons of provincial-level People’s Committees as prescribed at Point a of this Clause), of less than VND 5,000,000,000;

c) The Director of the Tax Department and the Director of the Customs Department shall decide on the write-off of tax arrears of taxpayers that have tax arrears (excluding tax arrears falling under the competence of Chairpersons of provincial-level People’s Committees as prescribed at Point a of this Clause) of between VND 5,000,000,000 and less than VND 10,000,000,000;

d) The Minister of Finance shall decide on the write-off of tax arrears of taxpayers that have tax arrears (excluding tax arrears falling under the competence of Chairpersons of provincial-level People’s Committees as prescribed at Point a of this Clause) of VND 10,000,000,000 or more;

dd) Persons competent to decide on the write-off of tax arrears under this Clause shall decide on the reinstatement of written-off tax arrears.

5. Time limits for processing dossiers for write-off of tax arrears:

a) An agency or competent person that has received a dossier for write-off of tax arrears or a dossier for reinstatement of written-off tax arrears shall, if the dossier is incomplete, notify the agency that submitted the dossier to complete it within 10 working days from the date of receipt of the dossier;

b) Within 30 days from the date of receipt of a complete dossier, the competent person shall issue a decision on write-off of tax arrears or a decision on reinstatement of written-off tax arrears, or notify the agency that submitted the dossier that the case is ineligible for write-off of tax arrears or reinstatement of written-off tax arrears.

6. Business registration agencies shall coordinate with tax administration offices in processing dossiers for registration of enterprises, cooperatives, cooperative unions, cooperative groups and business households, and shall not issue an enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate or business household registration certificate to an individual, business individual, head of a household, owner of a business household, owner of a sole proprietorship or individual owner of a single-member limited liability company whose tax arrears have been written off under Point c ,Clause 1, Article 21 of the Law on Tax Administration if such person has not remitted the written-off tax arrears to the state budget.

7. The Minister of Finance shall provide guidance on process, procedures and dossiers for reinstatement of written-off tax arrears for the cases specified in Clause 3, Article 17 and Clause 2, Article 21 of the Law on Tax Administration.

Section 6

TAX ASSESSMENT

Article 36. Tax assessment bases and methods of tax assessment by tax offices

1. Tax assessment bases:

a) Databases of tax administration offices and commercial databases;

b) Information and data provided to tax offices by competent agencies; information and data publicly disclosed by competent agencies or obtained from other official sources;

c) Comparison of revenue, profit margins and average payable tax amounts of at least 3 business establishments in the locality that deal in the same goods, operate in the same sector or business line, and are of the same scale; where no information is available in the locality of the business establishment, or the available information on business establishments dealing in the same goods, operating in the same sector or business line, and being of the same scale is insufficient, comparison shall be made with business establishments in another locality;

d) Prices promulgated by provincial-level People’s Committees or People’s Councils at the time of determining taxable prices in cases involving the transfer, inheritance or gifting of real estate;

dd) Documents and examination results of tax administration offices; and relevant documents and results of tax examinations or tax inspections sent to tax offices by competent state agencies;

e) Tax-to-revenue ratios applicable to each field, sector or business line in accordance with tax laws.

2. Tax assessment methods:

a) Assessment of each factor related to the determination of payable tax amounts.

Cases of factor-based assessment:

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, business households 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 assessable turnover, or accounts purchase prices of goods or raw materials for its/his/her production or business operations not true to actually paid 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 uses documents or materials that do not accurately reflect the substance or actual value of transactions in order to reduce tax liabilities, or conducts transactions inconsistent with their economic substance for the purpose of reducing tax liabilities;

a.6) The taxpayer fails to comply with regulations on the obligations to declare and determine prices of related-party transactions or fails to provide information and data for the declaration and determination of prices of related-party transactions in accordance with regulations on tax administration for related-party transactions of enterprises having related-party relationships.

Based on the tax assessment bases prescribed in Clause 1 of this Article, the tax office shall assess each factor to determine the payable tax amount in accordance with tax laws.

b) Assessment of payable tax amounts based on a ratio to revenue or a tax rate multiplied by value added.

A taxpayer that pays value-added tax under the direct calculation method, pays personal income tax based on a tax rate multiplied by assessable turnover, or pays corporate income tax based on a percentage of revenue shall have its payable tax amount assessed based on a ratio to revenue or a tax rate multiplied by value added where it falls into any of the cases specified at Points a, b, c, d, dd, e, g and h, Clause 2, Article 24 of the Law on Tax Administration.

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

Article 37. Competence and procedures for tax assessment by tax offices

1. Competence for tax assessment:

Heads of tax offices prescribed at Point a, Clause 2, Article 2 of this Decree.

2. Procedures for tax assessment:

a) When carrying out tax assessment procedures, the tax office shall notify the taxpayer in writing of the reason for tax assessment, tax assessment bases, assessed tax amount and time limit for payment of the assessed tax amount, and shall issue a tax assessment decision;

b) The tax office shall issue a decision on tax assessment according to the Form guided by the Minister of Finance and send it to taxpayers within a period of 3 working days from the date of signing. A tax assessment decision must clearly state reasons for tax assessment, tax assessment bases, assessed tax amount and tax payment time limit/deadline.

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

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

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

Article 38. Responsibilities of taxpayers and tax administration offices in tax assessment

1. Responsibilities of taxpayers:

A taxpayer shall pay the assessed tax amount under the tax-related handling decision of the tax administration office; if disagreeing with the tax amount assessed by the tax administration office, the taxpayer shall still pay such tax amount and may concurrently request the tax administration office to provide explanations, or lodge a complaint or initiate a lawsuit regarding the tax assessment. Taxpayers shall provide dossiers and documents to support their complaints or lawsuits.

2. Responsibilities of tax administration offices:

a) Tax offices shall notify in writing taxpayers of tax assessment and issue tax assessment decisions;

b) Where a tax administration office conducts tax assessment through tax examination, it shall prepare tax examination minutes and issue a tax-related handling decision;

c) Where the tax amount assessed by the tax administration office is greater than the payable tax amount determined in a complaint settlement decision of a competent agency or a legally effective court judgment or decision, the tax administration office shall refund the overpaid tax amount;

d) Where the tax amount assessed by the tax administration office is less than the payable tax amount determined in a complaint settlement decision of a competent agency or a legally effective court judgment or decision, the taxpayer shall pay the additional amount. The tax administration office shall be responsible for the tax assessment.

Article 39. Tax assessment for exported and imported goods

1. Cases of tax assessment for exported and imported goods shall comply with Clause 1, Article 25 of the Law on Tax Administration and Clause 2 of this Article.

2. Other cases of tax assessment for exported and imported goods:

a) Taxpayers incorrectly declare goods eligible for tax exemption, tax reduction, non-collection of tax or non-imposition; fail to submit a report to the customs office within the prescribed time limit or submit an inaccurate report; fail to make an additional declaration within the prescribed time limit or make an incorrect additional declaration, fail to additionally submit a tax declaration dossier at the request of the customs office, or have additionally submitted a tax declaration dossier without documents or dossier proving the matters explained for consideration by the customs office, or provide incomplete or inaccurate tax bases for determination of tax liabilities in accordance with law;

b) Taxpayers fail to abide by examination or post-customs clearance inspection decisions of customs offices;

c) 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, or imported goods are determined by the customs office or a competent state agency as ineligible for tax exemption or non-imposition; 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 as prescribed by the law on export duty and import duty; goods for on-the-spot import or export in contravention of tax, customs and commercial laws;

c.1) 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, through inspection, have identified reasons for the difference, they shall handle violations and assess taxes for the whole differences, both negative and positive;

c.2) In case quantities of imported raw materials and supplies are negatively or positively different from those reported to customs offices, and enterprises have provided explanations, and customs offices have conducted an inspection but 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, where the taxpayer does not fall within the case specified at Point c.1, 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;

c.3) 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;

d) 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 imported goods confiscated for auction under the ownership by the entire people;

dd) 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;

e) Imported goods and exported goods in other cases in which customs offices, inspection agencies or audit offices detect, through examination, inspection or audit at taxpayers’ offices or customs offices, 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.

3. Customs offices shall assess taxes based on the grounds specified in Clause 2, Article 25 of the Law on Tax Administration. Tax assessment shall be conducted during the performance of customs procedures or after the goods have been granted customs clearance or released.

4. Assessment methods: Customs offices shall determine factors serving as tax bases and tax calculation methods in order to determine the tax amounts payable by taxpayers.

5. Competence to decide on tax assessment, and modify, supplement or annul tax assessment decisions: Heads of customs offices prescribed at Point b, Clause 2, Article 2 of this Decree.

6. Responsibilities of taxpayers:

a) Taxpayers, persons authorized by taxpayers, guarantors, and persons paying taxes on behalf of taxpayers shall fully pay assessed tax amounts, fines and late-payment interests under tax assessment decisions of customs offices:

a.1) 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 dd, Clause 2 of this Article, credit institutions shall pay taxes on behalf of tax declarants;

a.2) 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) Taxpayers, persons authorized by taxpayers, guarantors, and persons paying taxes on behalf of taxpayers that disagree with tax assessment decisions of customs offices shall still fully pay assessed tax amounts, late-payment interests and fines under Point o, Clause 2, Article 37 of the Law on Tax Administration, except where competent agencies decide to suspend the execution of tax assessment decisions.

7. The Minister of Finance shall provide guidance on the tax assessment procedures prescribed in this Article.

Chapter III

DECLARATION AND PAYMENT OF TAXES AND OTHER REVENUES FOR BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND OTHER DIGITAL PLATFORMS (HEREINAFTER REFERRED TO AS E-COMMERCE PLATFORMS)

Section 1

DECLARATION AND PAYMENT OF TAXES AND OTHER REVENUES BY FOREIGN ORGANIZATIONS AND NON-RESIDENT INDIVIDUALS CONDUCTING BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND PROVIDING OTHER SERVICES

Article 40. Direct declaration, calculation and payment of taxes, late-payment interest and fines by foreign organizations earning revenue in Vietnam through business activities on e-commerce platforms

1. Registration for electronic tax transactions and tax registration:

a) A foreign organization (including an operator of an overseas e-commerce platform or digital platform) conducting business activities on e-commerce platforms or providing other services and earning assessable turnover in Vietnam (hereinafter referred to as a foreign supplier) shall register for electronic tax transactions concurrently with its initial tax registration and shall be issued a tax identification number by the tax office through the tax administration information system.

Where the tax liabilities on all revenue earned in Vietnam by a foreign supplier have been withheld and paid on its behalf by a business organization in Vietnam applying the credit method for value-added tax calculation or by an e-commerce platform operator in accordance with Article 43 of this Decree, the foreign supplier is not required to carry out the tax registration procedures prescribed at this Point;

b) Where tax registration information changes, the foreign supplier shall change such information in accordance with guidance of the Minister of Finance;

c) The tax registration time limit shall comply with Clause 3, Article 6 of this Decree;

d) The conditions for electronic tax transactions and the order, procedures and dossiers for registration for electronic tax transactions and tax registration shall comply with guidance of the Minister of Finance;

dd) When carrying out initial tax registration, a foreign supplier shall fully declare information on payment-receiving accounts related to transactions generating revenue in Vietnam, including:

dd.1) Bank accounts, payment accounts, e-wallets or other methods of receiving payment used by the foreign supplier to receive payments from organizations and individuals in Vietnam or from e-commerce platform operators in connection with transactions generating revenue in Vietnam;

dd.2) The information to be declared includes: The name of the credit institution or payment service provider; the country in which the account is opened; the account number or account identifier; the account holder’s name; and the currency of the account.

2. Tax declaration, calculation and payment:

a) Tax declaration and payment:

a.1) Foreign suppliers conducting business on a regular basis shall make tax declaration and payment monthly;

a.2) Foreign suppliers conducting business on an irregular basis shall make tax declaration and payment upon each occurrence in respect of revenue generated in Vietnam;

b) Foreign suppliers shall calculate value-added tax and corporate income tax in accordance with the laws on value-added tax and corporate income tax;

c) Principles of determination of turnover arising in Vietnam for tax declaration and calculation:

c.1) Information items that may be used to determine transactions of an organization or individual purchasing goods and services in Vietnam including: information related to payments made by organizations or individuals in Vietnam, bank account information or similar information used by the purchasing organizations or individuals to make payments to the foreign supplier; information on the residence status of organizations or individuals in Vietnam (billing address, delivery address, home address or similar information declared by the purchasing organizations or individuals to the foreign supplier); and information on access by organizations or individuals in Vietnam (the country calling code of the SIM card, IP address, location of the fixed telephone line or similar information of the purchasing organizations or individuals);

c.2) When determining whether a transaction arises in Vietnam for tax declaration and calculation, the foreign supplier shall use 2 information items which are not contradictory to each other, including one related to the purchasing organization’s or individual’s payment in Vietnam, and the other on residential status or access of the purchaser. In case an item of information on payment of the purchasing organization or individual is uncollectible or contradictory to the other one, the overseas supplier may use 2 items of information which are not contradictory to each other, including one on the organization or individual’s residential status and the other on the organization or individual’s access in Vietnam;

d) Procedures and dossiers for tax declaration and payment and handling of overpaid taxes, late-payment interest and fines (excluding tax refunds): A foreign supplier shall make tax declarations directly through the tax administration information system, use the electronic transaction authentication code issued by the managing tax office, and submit electronic tax declaration dossiers, additional declaration dossiers and dossiers requesting the handling of overpaid tax amounts to the directly managing tax office in accordance with guidance of the Minister of Finance;

dd) The time limits for submission of tax declaration dossiers shall comply with Article 10 of this Decree;

e) Tax payment time limits shall comply with Point a, Clause 1, Article 14 of the Law on Tax Administration.

3. Responsibilities of foreign suppliers:

a) To retain the information specified in Clause 2 of this Article that is used to determine whether transactions of organizations or individuals purchasing goods arise in Vietnam for examination by tax offices;

b) To review and confirm the accuracy and completeness of the declared information on payment-receiving accounts when such information changes. Confirmation of the reviewed information shall be made through the tax administration information system concurrently with the tax declaration for December. Where there is no change, foreign suppliers are not required to confirm the information.

4. For an overseas supplier in a country or territory that has signed the Double Taxation Avoidance Agreement with Vietnam, the procedures for tax exemption and reduction must comply with Point d, Clause 1, Article 32 of this Decree.

5. A foreign supplier terminating its business operations in Vietnam shall notify the tax office of such termination and fully pay taxes, late-payment interest and fines for administrative violations related to tax administration (if any) to the Vietnamese tax office; the foreign supplier shall make its own declarations and payments and bear responsibility for fulfilling its tax payment liabilities in Vietnam.

Article 41. Overseas suppliers’ authorization for tax registration, declaration and payment in Vietnam

1. Where a foreign supplier authorizes an organization operating under Vietnamese law or a tax agent (hereinafter referred to as the authorized party), the authorized party shall carry out tax procedures under the contract signed with the foreign supplier in the same manner as prescribed in Article 40 of this Decree. The order and procedures for tax declaration and payment shall comply with guidance of the Minister of Finance.

2. Where a foreign supplier that has directly registered, declared and paid taxes in Vietnam changes to authorizing an organization or tax agent to declare and pay taxes on its behalf, it shall notify the tax office in accordance with guidance of the Minister of Finance.

Article 42. Direct tax declaration, tax calculation and tax payment by non-resident individuals conducting business activities on e-commerce platforms without online ordering and payment functions

1. Registration for electronic tax transactions and tax registration:

a) A non-resident individual shall use the official email address used for transactions with the tax office to register for electronic tax transactions concurrently with initial tax registration through a tax declaration dossier, and shall be notified of the tax identification number by the tax office through the tax administration information system;

b) Where tax registration information changes, the non-resident individual shall change such information through a tax declaration dossier; the tax office directly managing the taxpayer shall update the changed information in the tax administration information system;

c) The tax registration time limit shall comply with Clause 3, Article 6 of this Decree.

2. Tax declaration, calculation and payment:

a) A non-resident individual shall make tax declarations on a per-occurrence basis, except in the case specified at Point c, Clause 3, Article 43 of this Decree;

b) A non-resident individual shall calculate tax in accordance with tax laws;

c) A non-resident individual shall pay tax electronically through the tax administration information system.

3. Tax declaration dossiers shall comply with guidance of the Minister of Finance.

Section 2

SCOPE OF RESPONSIBILITIES AND METHODS FOR DEDUCTING, DECLARING ON BEHALF OF TAXPAYERS AND PAYING ON BEHALF OF TAXPAYERS THE DEDUCTED TAX AMOUNTS OF OPERATORS OF E-COMMERCE PLATFORMS HAVING ONLINE ORDERING AND PAYMENT FUNCTIONS AND ORGANIZATIONS CONDUCTING BUSINESS IN VIETNAM THAT ENGAGE IN OTHER DIGITAL ECONOMIC ACTIVITIES; RIGHTS AND RESPONSIBILITIES OF BUSINESS HOUSEHOLDS AND INDIVIDUALS CONDUCTING BUSINESS ON E-COMMERCE PLATFORMS

Article 43. Deduction and payment of deducted tax amounts on behalf of taxpayers in respect of business activities on e-commerce platforms

1. Operators of domestic or overseas e-commerce platforms with online ordering and payment functions, including owners directly managing such platforms; organizations or individuals authorized to manage such platforms; or organizations in Vietnam conducting other digital economy activities that, on behalf of overseas e-commerce platform operators, pay income to business households or businesses individual from digital information content products and services in accordance with the law on information technology, shall deduct, declare and pay deducted tax amounts on behalf of business households and businesses individual conducting business activities on e-commerce platforms as follows:

a) Deduct and pay on behalf of taxpayers the payable value-added tax amount in accordance with the law on value-added tax for each transaction involving the provision of goods or services that generates domestic revenue for a business household or individual conducting business activities on an e-commerce platform;

b) Deduct and pay personal income tax amounts on behalf of taxpayers:

b.1) Deduct and pay on behalf of taxpayers the payable personal income tax amount in accordance with the law on personal income tax for each transaction involving the provision of goods or services that generates domestic or overseas revenue for a resident individual conducting business activities on an e-commerce platform;

b.2) Deduct and pay on behalf of taxpayers the payable personal income tax amount in accordance with the law on personal income tax for each transaction involving the provision of goods or services that generates domestic revenue for a non-resident individual conducting business activities on an e-commerce platform.

2. Operators of domestic or overseas e-commerce platforms with online ordering and payment functions shall deduct and pay on behalf of taxpayers the payable value-added tax and corporate income tax amounts in accordance with the laws on value-added tax and corporate income tax for each transaction involving the provision of goods or services that generates revenue in Vietnam for a foreign supplier conducting business activities on an e-commerce platform.

A foreign supplier for which an e-commerce platform operator has deducted, declared and paid deducted tax amounts shall not be required to declare or pay value-added tax or corporate income tax on business activities conducted on the e-commerce platform for which the e-commerce platform operator has deducted and paid tax on its behalf.

3. A business organization in Vietnam applying the credit method for value-added tax calculation when purchasing goods or services from a foreign supplier or non-resident individual on an e-commerce platform shall:

a) Deduct and pay on behalf of the foreign supplier or non-resident individual the value-added tax payable on the provision of services in accordance with the law on value-added tax;

b) Deduct and pay on behalf of the foreign supplier the payable corporate income tax amount in accordance with Article 44 of this Decree;

c) Deduct and pay on behalf of the non-resident individual the payable personal income tax amount in accordance with Article 44 of this Decree.

4. Where a business organization in Vietnam has deducted and paid tax on behalf of a taxpayer under Clause 3 of this Article in respect of a transaction arising on an e-commerce platform with payment and online ordering functions, it shall electronically notify the e-commerce platform operator so that the operator does not deduct tax on the same transaction.

The notice must contain information identifying the transaction for which tax has been deducted and paid on behalf of the taxpayer, including: The tax identification number of the deducting organization; the transaction identification number or order identification number; the transaction value; the tax amount deducted and paid on behalf of the taxpayer; and information on the organization or individual selling the goods or providing the services. The business organization in Vietnam and the e-commerce platform operator shall retain related information and documents and provide them to the tax administration office upon request.

Article 44. Time of deduction and determination of the tax amount to be deducted

1. Time of deducting:

a) For a business organization in Vietnam specified in Clause 3, Article 43 of this Decree, the time of deducting is the time of payment to the foreign supplier or non-resident individual;

b) For an e-commerce platform operator, the time of deducting is the time the transaction is confirmed as successful and payment is accepted in accordance with the platform’s regulations.

2. Determination of tax amounts to be deducted:

a) The value-added tax, corporate income tax and personal income tax amounts to be deducted shall be determined by applying the percentage (%) tax rate to revenue generated in Vietnam. In which:

a.1) The percentage tax rates shall comply with the laws on value-added tax, corporate income tax and personal income tax for each transaction involving the sale of goods or provision of services;

a.2) Revenue generated in Vietnam is the amount from the sale of goods or provision of services to which the foreign organization, business household or business individual is entitled and which is paid by a business organization in Vietnam or collected on its behalf by the platform operator;

b) Where a business organization in Vietnam or an e-commerce platform operator that is required to deduct and pay deducted tax amounts on behalf of taxpayers cannot determine, based on available databases and information, whether a transaction generating revenue from an e-commerce platform involves goods or services, or cannot determine the type of service, the tax amount to be deducted shall be determined by applying the highest percentage tax rate prescribed by the laws on value-added tax, corporate income tax and personal income tax.

Article 45. Tax registration and methods for declaration and payment of deducted tax amounts on behalf of taxpayers

1. Registration for electronic tax transactions and tax registration:

a) A domestic e-commerce platform operator or an organization in Vietnam conducting other digital economy activities shall register for tax and be issued a separate tax identification number for declaring and paying deducted tax amounts on behalf of taxpayers in accordance with guidance of the Minister of Finance, and may use its issued electronic tax transaction account to conduct electronic tax transactions;

b) An overseas e-commerce platform operator shall use the issued tax identification number and electronic tax transaction account prescribed in Clause 1, Article 40 of this Decree to declare and pay deducted tax amounts.

2. E-commerce platform operators shall declare the deducted tax amounts on a monthly basis.

For transactions that are canceled or involve returned goods, the e-commerce platform operator shall offset the tax amount already deducted and paid on behalf for the canceled transaction or returned goods against the tax amount to be deducted and paid on behalf for sales transactions and service provision transactions.

The tax amount paid on behalf of households and individuals by the e-commerce platform operator shall be determined as the total tax amount from sales and service provision transactions after offsetting with the total tax amount of canceled or returned transactions (if any) of such households and individuals.

3. A business organization in Vietnam shall declare withheld tax amounts on a per-occurrence basis. Where multiple occurrences arise in a month, monthly declaration may be made.

4. The time limits for submission of tax declaration dossiers and payment of the deducted tax amount shall comply with Article 10 of this Decree;

5. Dossiers for declaration of deducted tax amounts and the receipt and processing of tax declaration dossiers by tax offices shall comply with guidance of the Minister of Finance.

Article 46. Responsibilities of e-commerce platform operators required to deduct and pay tax on behalf of taxpayers and foreign suppliers; rights and responsibilities of business households and businesses individual conducting business activities on e-commerce platforms

1. Responsibilities of e-commerce platform operators subject to the obligation of deducting and paying tax on behalf of others:

a) To manage the usernames and passwords of accounts issued by the tax offices; to retain data on business transactions, information and documents relevant to the determination of the amount of tax payable and tax deducted of foreign suppliers, households and individuals in accordance with the law on tax administration;

b) To deduct taxes, declare deducted tax amounts, and pay the deducted tax amounts on behalf of taxpayers in an accurate and sufficient manner based on the information provided by foreign suppliers, business households and individuals and in accordance with this Decree; and to bear legal responsibility for the accuracy, truthfulness, and completeness of the tax dossiers;

c) To provide other information on business activities conducted on e-commerce platforms at the request of tax administration offices in accordance with the law on tax administration;

d) To fully and promptly refund to foreign suppliers, business households and individual the tax amounts deducted and paid on their behalf in respect of canceled transactions or returned goods;

dd) To perform the responsibilities prescribed in Article 14 of the Government’s Decree No. 68/2026/ND-CP.

2. A foreign supplier conducting business activities with organizations or individuals in Vietnam through an e-commerce platform and earning revenue from Vietnam for which a business organization in Vietnam or an e-commerce platform operator has not deducted, declared and paid tax on its behalf shall directly register, declare and pay taxes through the tax administration information system; accurately, fully and promptly provide information and documents related to the determination of payable tax liabilities to the e-commerce platform operator required to deduct and pay tax on its behalf; and fulfill tax liabilities in accordance with this Decree.

3. The rights and responsibilities of business households and individual conducting business activities on e-commerce platforms shall comply with Article 13 of the Government’s Decree No. 68/2026/ND-CP.

Chapter IV

TAX-RELATED INTERNATIONAL COOPERATION; PRIORITY REGIMES FOR TAXPAYERS; APPLICATION OF TECHNOLOGY, DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 47. Implementation of tax-related cooperation with, and provision of administrative assistance for, foreign tax offices and international organizations

Other tax-related cooperation and administrative assistance for foreign tax offices and international organizations specified at Point e, Clause 2, Article 30 of the Law on Tax Administration include:

1. Assistance in tax collection:

a) To request foreign tax administration offices and competent authorities to provide assistance in collecting in foreign countries tax arrears payable in Vietnam by taxpayers in case such taxpayers are no longer in Vietnam;

b) To provide assistance in tax collection at the request of foreign tax administration offices with respect to tax arrears payable in foreign countries by taxpayers in Vietnam by taking measures to urge the collection of tax arrears in accordance with the law on tax administration and in conformity with Vietnam’s tax administration practices;

c) The Minister of Finance shall provide guidance on the principles for providing assistance in tax collection specified in this Clause.

2. Simultaneous tax examination under multilateral conventions on mutual administrative assistance in tax matters to which the Socialist Republic of Vietnam is a party include the following contents:

a) To request foreign tax administration offices to coordinate in carrying out simultaneous tax examination in foreign countries with respect to the tax matters of one or more taxpayers in which they have a common or related interest;

b) To consider carrying out simultaneous tax examination in Vietnam at the request of foreign tax administration offices with respect to the tax matters of one or more taxpayers in Vietnam in which they have a common or related interest;

c) Vietnamese tax offices shall consult with foreign tax administration offices to determine cases and procedures for conducting simultaneous tax examination in conformity with the laws of each country.

Article 48. Conditions, scope, forms of application and revocation of the priority regimes for taxpayers

1. Forms of priority for taxpayers:

a) Priority related to the application of automated processes for performing tax-related administrative procedures, including:

a.1) Reduction of intermediary steps in internal processing and approval processes;

a.2) Having information automatically pre-filled in tax declaration dossiers in case such data are already available in the tax administration database or have been connected and shared;

a.3) Application of the automatic approval mechanism to tax-related administrative procedures, except for the cases where the system detects risks within the prescribed time limit for processing;

b) Priority related to time limits for dossier settlement:

b.1) Shortening of the time limits for processing of dossiers for tax refund, tax exemption and tax reduction and other tax-related administrative procedures;

b.2) Application of tax refund prior to examination on the basis of risk management;

b.3) Automatic processing of tax refund, tax exemption and tax reduction for cases that satisfy the conditions and of which the electronic data is accurate and complete;

c) Priority related to examination and supervision methods, including:

c.1) Being subject to remote examination and supervision on the basis of taxpayers’ electronic data;

c.2) Not being included in plans for examination at taxpayers’ premises, except for the cases where tax offices have collected information indicating that taxpayers show signs of high risk;

d) Priority related to taxpayer support services:

d.1) Receiving online support and directly exchanging information with tax offices;

d.2) Receiving risk warnings and compliance support;

dd) Being given priority when compliance ratings are considered by tax administration offices and related agencies and organizations;

e) Priority for taxpayers involved in related-party transactions:

e.1) Exchanging information with tax offices before, during and after declaration of tax obligations in respect of related-party transactions;

e.2) Receiving priority in procedures for settlement of dossiers for application of advance pricing agreements (APA), mutual agreement procedures (MAP) and information exchange dossiers;

e.3) Receiving risk warnings and compliance support in respect of related-party transactions;

g) Receiving priority in the application of tax offices’ support programs for enhancing voluntary compliance and the priority regimes specified in this Article.

2. Scope of application of the priority regimes:

a) Taxpayers shall be entitled to application of the priority regimes when performing procedures for tax exemption, tax reduction, tax refund, extension of time limit for tax declaration, extension of time limit for tax payment, certification of tax arrear status, certification of tax obligations and other tax-related administrative procedures according to the automated and simplified processes specified in Clause 1 of this Article;

b) Tax offices shall implement the priority regimes in tax administration as follows:

b.1) The system shall automatically pre-fill tax declarations on the basis of e-invoice data and taxpayers’ declaration data;

b.2) Prior processing shall be carried out, and the processing time shall be shortened compared with ordinary dossiers of the same type of procedure, except for the cases where the tax offices’ risk assessment results determine that taxpayers show signs of high risk;

b.3) Priority shall be given to implementation of automatic tax refunds, tax refund prior to examination, tax exemption and tax reduction for entities eligible for tax exemption or reduction in accordance with the tax law as specified in Clause 3, Article 18 and Clause 4, Article 19 of the Law on Tax Administration;

b.4) Remote examination and supervision shall be conducted on the basis of electronic data provided by taxpayers or connected to the tax administration information system. Examination shall not be conducted at the premises of taxpayers subject to the priority regimes, except for the cases where taxpayers show signs of violation of the tax law;

b.5) Requirements for provision of information already available in the systems of state agencies shall be minimized;

b.6) Priority shall be given to access of information and data related to taxpayers’ production and business results and results of risk warnings, risk management and compliance management from the tax sector’s database;

b.7) Priority shall be given to the use of tax risk management services under voluntary compliance programs so that taxpayers can proactively declare and update information and data related to the determination of tax obligations;

b.8) Priority shall be given to commendation and reward in accordance with law regulations;

b.9) Priority shall be given to the immediate provision of support and advisory services regarding tax policies and issues arising in the performance of tax-related administrative procedures;

b.10) Priority shall be given to conclusion of advance pricing agreements with tax offices.

c) For taxpayers involved in related-party transactions:

c.1) To connect and share with tax offices electronic data on related-party transactions, consolidated financial statements and country-by-country profit reports (if any) in accordance with regulations;

c.2) Examination shall not be conducted at taxpayers’ premises, except for the cases where taxpayers show signs of risk based on tax offices’ database.

3. Conditions for application of priority regimes:

a) Taxpayers have good compliance ratings and low risk ratings based on the tax offices’ database for at least 2 consecutive years immediately preceding the year in which application of the priority regimes is requested;

b) Fully, promptly and accurately connecting and sharing electronic data with the tax administration information system in accordance with the technical standards and data standards of the Ministry of Finance, ensuring the capability for reconciliation, examination and risk analysis on a real-time or periodic basis. The Minister of Finance shall provide guidance on procedures for information connection and sharing and on the refusal or suspension of information connection and sharing between tax offices and taxpayers;

c) Fully preparing, retaining and transmitting electronic data on accounting books; e-invoices; accounting documents; and transaction data related to tax obligations;

d) Having an internal control system and tax risk management mechanism to ensure compliance with the tax law;

dd) Making entries in accounting books and preparing and presenting financial statements in accordance with Vietnamese accounting standards and accounting regimes;

e) In addition to the conditions specified at Points a, b, c, d and dd, Clause 3 of this Article, taxpayers involved in related-party transactions must satisfy the following conditions:

e.1) Fully performing the obligations to prepare, retain and provide dossiers on determination of prices of related-party transactions in accordance with the tax law;

e.2) Having an internal control and risk management mechanism for related-party transactions;

e.3) Ensuring information transparency and cooperating with tax offices in the course of exchange and provision of data.

4. Tax offices shall apply the priority regimes as follows:

a) The recognition, extension, suspension, revocation and re-application of the priority regimes shall be performed automatically on the tax sector’s information technology system;

b) Heads of tax offices shall decide on the recognition, extension, suspension, revocation and re-grant of the priority regimes for taxpayers satisfying the conditions specified in Clause 3 of this Article on the basis of the results of the assessment of compliance level and risk classification automatically generated on the tax administration information technology system in accordance with the guidance of the Ministry of Finance and shall, through the tax administration information system, send decisions to taxpayers’ electronic tax transaction accounts.

c) Tax offices directly managing taxpayers shall review and certify satisfaction of the conditions for application of the priority regimes, organize implementation, monitor taxpayers’ compliance levels, and provide support and supervise the maintenance of the conditions for application of the priority regimes in accordance with regulations;

d) Establishing and operating a system for electronic data connection and sharing between tax offices and taxpayers subject eligible for priority to serve compliance management, risk assessment and early warning on a near-real-time basis.

5. Tax offices shall suspend, revoke and re-grant the priority regimes as follows:

a) In case assessment results in the tax administration information system or information collected by tax offices indicate that a taxpayer shows signs of violating tax law or no longer satisfies the conditions specified in Clause 3 of this Article, the head of the tax office shall notify the suspension of application of the priority regimes for review and verification;

b) In case review and verification results determine that a taxpayer fails to satisfy the conditions for application of the priority regimes or has committed a violation of tax law, the head of the tax office shall decide to revoke the application of the priority regimes;

c) The re-grant of the priority regimes to a taxpayer whose priority regime has been revoked shall be considered when the taxpayer fully satisfies the conditions specified in Clause 3 of this Article, on the basis of the results of compliance level assessment and risk classification in the tax administration information system;

d) Tax offices shall conduct automatic annual assessment of the application of the priority regime.

6. Priority enterprises in the customs sector:

a) Priority regimes for enterprises:

a.1) To be entitled to tax refund prior to examination;

a.2) To be entitled to tax payment 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;

a.3) Other priority regimes in accordance with customs law, tax law and other relevant laws;

b) Agreement on mutual recognition of priority enterprises:

b.1) 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.2) 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-related 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.

Article 49. Principles and contents of application of technology, data and digital transformation in tax administration

1. Principles for application of technology, data and digital transformation:

a) Applying modern digital technology and automating operational processes; connecting and sharing digital data with related agencies and organizations to develop a big data system for tax administration; applying standards for ensuring cybersecurity, data protection and privacy in accordance with law regulations in the digital environment;

b) Digital transformation in tax administration shall be implemented on the principle of placing users at the center and improving service quality; ensuring transparency and accountability for decisions supported by digital technology in order to enhance users’ trust.

2. Contents of application of technology, data and digital transformation:

a) Tax administration offices shall exploit and use data in the tax administration information system to manage taxable objects, tax bases and taxpayers’ tax obligations; analyze and assess risks in tax administration; detect and handle difficulties, problems and violations of tax law; and conduct international cooperation in information exchange, assistance in tax collection and risk management-based tax administration;

b) Tax administration offices shall organize comprehensive digital transformation in operational processing, automation of management processes, and allow the automatic determination of tax obligations and issuance of tax-related administrative decisions on the basis of data and risk management; and digitalize, standardize and manage tax data;

c) Tax administration offices shall encourage organizations and individuals to participate in developing technological solutions for modern tax administration and providing services for electronic transactions in the field of taxation.

Article 50. Electronic transactions in tax administration

1. Electronic transactions between taxpayers and tax administration offices include: transactions in the performance of administrative procedures; the sending of tax-related administrative decisions, notices and documents by tax administration offices; and the provision of taxpayer support services by electronic means.

Taxpayers in special circumstances, including the elderly, persons with disabilities, social protection beneficiaries and persons residing in areas with extremely difficult socio-economic conditions, who are unable to conduct electronic transactions, or those falling into other cases where electronic transactions cannot be conducted in accordance with law regulations, shall comply with the law on the performance of administrative procedures under the single-window and inter-agency single-window mechanism at single-window sections and the national public service portal.

2. Taxpayers that have conducted electronic transactions in tax administration shall not be required to conduct such transactions by other methods.

3. When receiving and returning the results of settlement of tax-related administrative procedures to taxpayers by electronic means, tax administration offices shall confirm the completion of taxpayers’ electronic transactions by electronic means, ensuring the rights of taxpayers specified at Point dd, Clause 1, Article 38 of the Law on Tax Administration.

4. Taxpayers shall comply with the requirements of tax administration offices stated in electronic tax-related administrative decisions, notices and documents in the same manner as those stated in paper tax-related administrative decisions, notices and documents of tax administration offices.

5. Electronic tax dossiers and electronic documents used in electronic transactions shall have the same legal validity as paper tax dossiers and documents when the integrity of data messages is ensured and they are accessible and usable in their complete form in accordance with the law on electronic transactions. In case the law requires a signature, electronic tax dossiers and electronic documents must bear lawful electronic signatures or digital signatures.

6. Taxpayers shall use electronic identities in accordance with the law on electronic identification and authentication to conduct electronic transactions in tax administration.

7. Taxpayers shall conduct electronic transactions with tax administration offices through the national public service portal, the tax administration information system, information systems of T-VAN service providers connected to the tax administration information system, electronic payment services of state agencies, payment service providers or payment intermediary service providers, or other service providers directly or indirectly connected to the tax administration information system. Electronic transactions include the preparation and submission of electronic tax dossiers and electronic documents of state budget payment, and the receipt of dossiers, documents, tax-related administrative decisions, notices and documents, results of settlement of tax-related administrative procedures and taxpayer support services.

8. Competent state management agencies, T-VAN service providers and other related organizations shall conduct electronic transactions with tax offices in receiving, providing and exchanging information and settling administrative procedures for taxpayers.

9. T-VAN service providers must fully satisfy the requirements regarding capacity, technical infrastructure and technological solutions in accordance with the guidance of the Minister of Finance to ensure that information systems are developed, operated and maintained in a stable, continuous, safe and secure manner.

10. The Minister of Finance shall detail this Article.

Article 51. Database in the tax administration information system

1. Database in the tax administration information system (hereinafter referred to as the tax administration database) include taxpayer information declared and provided by taxpayers; professional information of tax administration offices; information collected by tax administration offices in the course of tax administration; taxpayer information provided by state agencies and foreign tax offices; information and data managed by national databases, specialized databases, commercial databases and other databases of agencies and organizations and connected and shared with the tax administration information system; information collected by tax administration offices through tax-related international cooperation; and information and data from other sources that are related to taxpayers.

2. The management, backup and protection of the tax administration database shall be carried out as follows:

a) The tax administration database must be regularly backed up and securely stored at tax administration offices and in backup storage systems. Backup activities must ensure data safety and confidentiality and be periodically inspected and subject to test restoration to ensure readiness for use upon occurrence of incidents;

b) The tax administration database shall be restored in case data are destroyed, subject to cyberattacks or unauthorized access, or affected by other serious incidents. In case tax administration data storage devices malfunction or are damaged and must be delivered to organizations or individuals for warranty or repair, specialized officers of tax administration offices must conduct supervision and the consent of the heads of tax administration offices must be obtained; when storage devices are replaced, the old devices must be retained for management in accordance with regulations.

3. Ministries, ministerial-level agencies, local administrations and related units shall develop and implement their information technology systems satisfying the requirements for connection and exchange of information through the national data exchange platform as specified in the Government’s Decree No. 278/2025/ND-CP and the technical standards of the Ministry of Finance and ensure efficiency, security and safety of information.

Article 52. Tax administration information system

1. The tax administration information system is the system specified in Clause 2 Article 3 of this Decree, organized into subsystems according to professional functions and satisfying the following criteria:

a) Ensuring stable, continuous and safe operation;

b) Being scalable and upgradeable to satisfy tax administration requirements and technological development;

c) Being capable of connecting and sharing data with information systems and databases of organizations, ministries, sectors and localities and other information systems in accordance with law regulations;

d) Complying with the digital architecture framework of the Ministry of Finance, standards and technical regulations, and data standards issued by competent state agencies.

2. The development and management of the tax administration information system include the following principal contents:

a) Developing strategies, overall architecture, technical standards and development orientations for the tax administration information system;

b) Organizing surveys, design, building, development and upgrade of the tax administration information system;

c) Developing and managing data architecture; organizing the collection, integration, standardization and management of data serving tax administration;

d) Managing digital infrastructure, digital platforms, digital technology services and resources serving the operation of the tax administration information system;

dd) Issuing processes and standards and organizing resources serving the management, exploitation and development of the system;

e) Other management contents in accordance with law regulations.

3. The operation of the tax administration information system includes the following principal contents:

a) Organizing and supervising the operation of the information system, data center and technical platforms serving tax administration;

b) Storing, backing up, creating redundancy for, synchronizing and restoring tax administration data;

c) Maintaining, adjusting and upgrading the tax administration information system;

d) Ensuring cybersecurity, information security and data protection in accordance with law regulations;

dd) Exploiting and using data and the system to serve tax administration activities;

e) Other operational contents in accordance with law regulations.

4. Tax administration offices shall organize the operation of the tax administration information system for the formulation and issuance of tax-related administrative decisions, notices and documents in accordance with law regulations; establish and control input data, professional processes and processing criteria; ensure the accuracy of information and processing results generated by the system; record and retain processing histories; and monitor and control risks during the operation of the system.

5. Principles for processing tax dossiers on the basis of data and determining responsibilities in the tax administration information system:

a) The receipt and processing of tax dossiers and issuance of tax-related administrative decisions and notices in the tax administration information system shall be carried out on the basis of lawful data and information that have been controlled in accordance with regulations at the time of processing;

b) The tax administration information system must ensure the complete recording and retention of the processing process, permit tracing and reconciliation, and provide information serving examination, inspection and explanation in accordance with law regulations;

c) Agencies, organizations and individuals providing information and data shall be responsible for the completeness and accuracy of the information and data they provide; tax administration offices shall be responsible for organizing the control, exploitation and use of data in accordance with regulations. In case tax administration civil servants process tax dossiers and issue and tax-related administrative decisions and notices on the basis of data and information that have been controlled in accordance with regulations and in compliance with the prescribed order, procedures and competence, their responsibility for performance of assigned tasks shall be determined in accordance with the law regulations on tax administration and relevant laws; they shall not be held responsible for the contents of information and data that are provided by other agencies, organizations and individuals and used as a basis for processing in accordance with regulations.

6. The Ministry of Finance shall develop, manage and operate the tax administration information system in accordance with this Decree. Tax administration offices at all levels and related agencies, organizations and individuals shall coordinate, provide information and data, and ensure the conditions necessary for the effective operation of the tax administration information system.

Article 53. Requirements for collecting and updating information in the tax administration information system

1. Information and data collected and updated in databases in the tax administration information system must be cleansed; originate from lawful and authenticated sources; accurately reflect the current legal status; contain all required information fields; and be regularly updated in accordance with regulations.

2. In case information is collected from different sources and its contents are inconsistent, upon collection of the information, the agencies and organizations providing such information shall coordinate with tax administration offices in examining and verifying the legality of such information and shall be responsible for its contents.

3. Information collected and updated in databases in the tax administration information system must be fully retained, and contents of information being under updates, changes or adjustments must indicate clearly and the organizations or individuals that made such updates, changes or adjustments. Every data record shall maintain logs of access, modification and updating, ensuring the traceability of the history of changes and variations in data.

Article 54. Assurance of information security and management of technology risks

1. Ministries, ministerial-level agencies, People’s Committees at all levels and related agencies shall manage information technology risks in a proactive, comprehensive and regular manner; ensuring the identification, assessment, control and prompt handling of risks arising during the development, operation and use of information technology systems.

2. Tax administration offices shall:

a) Establish a technology risk management mechanism for the tax administration information system, including processes for risk identification, analysis, assessment, monitoring and handling;

b) Issue and periodically implement plans for prevention and mitigation of technology risks, ensuring the continuity and safety of the system;

c) Conduct inspection and assessment of system security and safety at least once a year or upon major changes to the technical infrastructure;

d) Formulate incident remediation and contingency plans and conduct periodic drills;

dd) Retain technology risk management dossiers for examination and supervision.

3. Ministries, ministerial-level agencies and People’s Committees at all levels shall provide information, data and technical support for technology risk management and technical incident handling and participate in developing and improving coordination mechanisms and inter-agency incident response plans as required.

4. In case a technical incident occurs in the tax administration information system, resulting in taxpayers being unable to fulfill their tax obligations within the prescribed time limit, Clause 3, Article 36 of the Law on Tax Administration shall apply:

a) Tax administration offices shall confirm the incident and publish a notice in the tax administration information system or the website or in writing immediately upon occurrence of the incident in the system, clearly specifying the time of occurrence of the incident and the time when the system resumes its operation;

b) Taxpayers may choose to submit dossiers and fulfill their obligations electronically after the system is restored or submit them directly or by post.

5. In case technical incidents occur in the information systems of competent state agencies, banks or payment intermediary service providers, the units managing such systems shall publish notices on their information systems regarding the times of occurrence of the incidents and the times when the systems resume their operation; and concurrently send notices to related tax administration offices within the same working day for timely coordination and support.

6. In case the tax administration information system automatically issues notices, decisions or tax processing results contrary to law regulations due to technical, data or system errors, tax administration offices shall revoke, annul or adjust them and remedy the arising consequences. Taxpayers and related organizations and individuals shall implement the return, make adjustments or coordinate in remedying errors in accordance with decisions of tax administration offices.

In case taxpayers exploit incidents for illicit gain, they shall pay compensation and bear responsibility in accordance with law regulations.

7. The Minister of Finance shall guide Clauses 4, 5 and 6 of this Article.

Article 55. Principles for connection and sharing of information and data

1. The connection and sharing of information and data with the tax administration information system must be carried out in a timely and complete manner, for proper tax administration purposes and within the scope and competence.

2. The provision, sharing and connection of data with tax administration offices shall serve the purposes of identifying taxpayers; determining taxpayers’ tax obligations; compliance management and tax risk management; preventing and combating tax revenue loss; and implementing tax administration measures in accordance with law regulations.

3. The provision, sharing and connection of data must ensure conformity with the functions and tasks of tax administration offices; compliance with the Law on Tax Administration, the Law on Data, the law regulations on personal data protection, information security and cybersecurity, and relevant laws; adherence to the principle of sharing once for using multiple times, with priority given to exploiting data from national databases and specialized databases; and the completeness, timeliness and accuracy of data and the capability for data reconciliation and traceability.

4. Confidentiality, security, information safety and personal data protection must be ensured when information is connected and shared with the tax administration information system. All data connection and sharing activities must be carried out through the digital data exchange platform of the finance sector and the national data exchange platform.

5. The connection and sharing of data must fully comply with the digital architecture framework of the Ministry of Finance and satisfy information technology technical standards for connection and sharing with the tax administration information system under decisions of the Minister of Finance; and ensure at least grade 3 information system security in accordance with the law regulations on ensuring security for information systems by level upon official connection.

6. The Ministry of Finance shall refuse or suspend the connection and sharing of information in the following cases:

a) The information system of the agency or organization requesting connection fails to meet the technical standards specified in Clause 5 of this Article;

b) The connected agency or organization engages in unauthorized access, alteration, deletion, destruction, or dissemination of information in the tax administration information system;

c) The connected agency or organization violates regulations on information confidentiality, personal data protection or the contents agreed upon with the Ministry of Finance as prescribed in Clause 3 of this Article;

d) The connected agency or organization conduct access activities that cause overload or affect the operation of the tax administration information system.

7. The Minister of Finance shall provide guidance on procedures for connecting and sharing information and for refusing or suspending the connection and sharing of information between tax administration offices and state agencies, T-VAN service providers, credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other organizations, and procedures for providing information falling outside the scope of information provision specified in Articles 58, 60 and 61 of this Decree.

Article 56. Forms of connection and sharing of, and time limits for provision of, information and data

1. Information and data shall be connected and shared with the tax administration information system through telecommunications networks, the Internet, computer networks and information systems in accordance with the law regulations on the management, connection and sharing of digital data of state agencies. Mandatory data connection and sharing methods:

a) The information system of an agency using and exploiting data is connected to the information system of an agency sharing data to query data through a data sharing and coordination platform, which authenticates and authorizes data exchange between the two parties;

b) Part or all of its data of the information system of the data-sharing agency is synchronized with data of the information system of the agency using and exploiting the data through the data sharing and coordination platform;

c) Data of the information system of the data-sharing agency is synchronized with data of the national aggregate database through the data sharing and coordination platform for coordination with the agency using and exploiting the data;

d) Sharing data that are packaged and retained on information storage media.

2. Information and data shall be provided periodically, in accordance with agreements on cooperation of information connection and sharing or at the request of tax administration offices.

CHAPTER V

RIGHTS, OBLIGATIONS, TASKS AND POWERS OF RELATED PARTIES IN TAX ADMINISTRATION

Article 57. Tasks of tax administration offices and tax administration officers

1. Tasks of tax administration offices in tax administration:

Tax administration offices shall perform the tasks specified in the Law on Tax Administration and this Decree. Directly managing tax offices, revenue-managing tax offices and tax offices managing localities receiving tax allocations shall perform their tasks in accordance with regulations of the Minister of Finance.

2. Tasks of tax administration officers in tax administration:

a) Tax administration officers shall perform the tasks specified at Point n Clause 1, Article 38 of the Law on Tax Administration and in this Decree;

b) The Minister of Finance shall provide guidance on the accounting for tax amounts, other revenues, late-payment interests, fines and other state budget revenues required to be collected, already collected, exempted, reduced, written off or refunded by tax administration offices as specified at Point k, Clause 1, Article 38 of the Law on Tax Administration;

c) To provide guidance on and explanation of tax policies accurately, consistently and in accordance with regulations, and not to impose procedures, conditions or obligations beyond those prescribed by law regulations;

d) To manage, use and keep confidential taxpayer information; information may only be provided within the scope, to the subjects and for the purposes that are prescribed by law regulations;

dd) To comply with rules of official-duty ethics; not to abuse positions or powers to cause trouble, harassment or profiteer; and not to unlawfully interfere with the determination of taxpayers’ tax obligations.

Article 58. Tasks, responsibilities and powers of state agencies, examination and supervision agencies, the Vietnam Fatherland Front, socio-politico-professional organizations, social organizations and socio-professional organizations in tax administration

1. Tasks and powers of state agencies, examination and supervision agencies, the Vietnam Fatherland Front, socio-politico-professional organizations, social organizations and socio-professional organizations in tax administration shall comply with Article 39 of the Law on Tax Administration and this Decree.

2. Responsibilities of the Ministry of Finance

a) To provide guidance on the implementation and processing of dossiers for application of agreements for the avoidance of double taxation or application of advance pricing agreements in tax administration applicable to enterprises conducting related-party transactions;

b) To issue forms of notices serving tax administration and the performance of tax-related administrative procedures as specified in this Decree;

3. Responsibilities of ministries, ministerial-level agencies and other state agencies in tax administration:

a) To coordinate with the Ministry of Finance in implementing tax policies and tax administration as specified at Point a, Clause 3, Article 39 of the Law on Tax Administration;

b) For treaties (other than agreements for the avoidance of double taxation) containing provisions on tax exemption or reduction: agencies proposing the conclusion of or accession to, or assuming the prime responsibility for the implementation of, treaties shall certify the validity of such treaties on taxpayers’ written requests for tax exemption, tax reduction or tax refund, using the form guided by the Minister of Finance, before taxpayers submit dossiers to tax offices, except for the cases where such treaties have been published on the national database on treaties;

c) To review, amend and supplement legal normative documents within the fields under their management to ensure that the exchange of information with foreign tax offices complies with tax-related treaties and international agreements and conforms to the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes;

d) To provide and share information and data within the scope of their management according to the following contents and scope:

d.1) The Ministry of Construction: information on the management, use and ownership of houses by organizations, households, business households, individuals and business individuals; information on licenses for transportation of goods and passengers; information on registration of ownership and rights to use vehicles; and other information in accordance with relevant laws;

d.2) The Ministry of Agriculture and Environment: information on land use; information on revenues related to land and land-attached assets; information on natural resource extraction licenses; information on extraction output under each license during the year; and other information in accordance with relevant laws;

d.3) The Ministry of Public Security: information related to the prevention and combat of tax-related crimes; identification information, residence information, exit and entry information, and information on the registration and management of vehicles of organizations and individuals; and other information in accordance with relevant laws;

d.4) The Ministry of Industry and Trade: information on e-commerce activities; information on registration and licensing of e-commerce and franchise activities; information on market surveillance on the prevention, combat and handling of smuggling, trade fraud, counterfeit goods, prohibited goods and goods of unclear origin; information on violations of laws on quality, measurement, prices, food safety, protection of consumer rights and intellectual property in commercial activities; and other information in accordance with relevant laws;

d.5) The State Bank of Vietnam: to provide and share information on the grant, amendment, supplementation and revocation of licenses; information on the establishment, purchase, sale, division, splitting, consolidation, merger or dissolution of, and changes and additions to information of, banks, credit institutions and payment intermediary service providers; direct and guide licensed commercial banks, credit institutions and payment intermediary service providers to provide, connect and share information related to banking transactions of organizations and individuals with tax administration offices in accordance with law regulations and according to the contents, methods, data standards, frequency and time limits guided by tax administration offices; coordinate with tax administration offices in implementing measures to enforce tax administration-related administrative decisions; 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, business on digital platforms and other services conducted with organizations and individuals in Vietnam; fully and promptly provide information at the request of tax offices for the implementation of tax-related treaties to which Vietnam is a contracting party or tax-related international agreements signed by Vietnam; the provision, connection, sharing, exploitation and use of information shall be conducted electronically, and duplicate provision shall not be required for information that has been fully, accurately and promptly connected and shared from databases of competent state agencies and the law on personal data protection and relevant laws must be complied with; and to provide other information in accordance with relevant laws;

d.6) The Ministry of Home Affairs: to provide information on foreign employees working in Vietnam, including full name; nationality; passport number or identification number in accordance with law regulations; name of the employing organization; work permit number and validity period; and other information prescribed by law regulations to serve tax administration;

d.7) The Ministry of Health and state management agencies in charge of pharmaceutical business establishments and medical examination and treatment establishments: information on operation licenses of pharmaceutical business establishments and medical examination and treatment establishments, and other information in accordance with relevant laws;

d.8) The Ministry of Science and Technology: information on intellectual property rights and technology transfer in Vietnam and foreign countries; information on the grant of licenses for the provision and use of Internet services, cyberinformation and online game services; information related to online advertising, the purchase and sale of information technology products and services in the cyber environment, business on digital platforms and other online services; and other information in accordance with relevant laws. Information shall be provided through the connection and sharing of electronic data with tax offices, including direct connection via network with the tax administration information system or through the Vietnam National Single Window portal, ensuring daily data exchange;

d.9) The Ministry of Justice: to share information on notarized transfer contracts and related information (if any);

d.10) Inspection agencies: 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;

d.11) Audit agencies: information and data relating to the performance of tax obligations by taxpayers in accordance with the law on audit and the law on tax administration;

d.12) Courts and arbitrations: 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 other relevant laws.

d.13) 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 operation of public assets for commercial purposes, 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;

d.14) Other state agencies related to taxpayers: taxpayer information at the request of tax administration offices and in accordance with relevant laws;

d.15) Other ministries and ministerial-level agencies shall, within the scope of their assigned functions, tasks and powers, provide information and share and connect data serving tax administration at the request of tax administration offices and in accordance with relevant laws.

4. Forms and frequency of data provision and sharing:

a) Automatic connection and sharing of data between information systems;

b) Periodic or real-time exchange of electronic data through the Government’s data exchange platform, the national data portal, the national public service portal, the Vietnam National Single Window portal and the information exchange system between tax administration offices and external agencies. The frequency, methods and data standards for exchange with tax offices shall comply with regulations of the Minister of Finance;

c) In case electronic data connection and sharing cannot yet be implemented, information shall be provided upon receipt of written requests of tax administration offices. The time limit for provision of information shall be no later than 10 working days from the date of receipt of a written request for information provision from a tax administration office;

5. Responsibilities and powers of state agencies, examination and supervision agencies and related parties in sharing and connection of information and data serving tax administration, ensuring of information security and use of such information and data:

a) Responsibilities and powers of state agencies, examination and supervision agencies and related parties in sharing and connection of information serving tax administration:

a.1) Rights and responsibilities of tax administration offices:

Tax administration offices shall be entitled to request, access, collect, exploit and use national data and specialized data managed by ministries and ministerial-level agencies to perform their tax administration functions in accordance with law regulations.

Tax administration offices shall provide taxpayer information serving tax administration in accordance with the law on tax administration or upon receipt of written requests from competent state agencies as prescribed by law regulations.

Tax administration offices shall provide, share and connect data electronically with ministries and ministerial-level agencies on the principle of automatic sharing, except for the cases where the law regulations define the restriction or prohibition of the provision of data;

a.2) Rights and responsibilities of state agencies, examination and supervision agencies and related parties: to exercise the powers specified in Article 39 of the Law on Tax Administration; and fully, accurately and promptly provide information related to taxpayers at the request of tax administration offices;

b) Responsibilities for and assurance of data security:

b.1) Data-providing agencies shall be responsible for the accuracy, completeness and timeliness of the data provided;

b.2) Tax administration offices shall use data for proper tax administration purposes and ensure data security and confidentiality in accordance with law regulations;

b.3) The exploitation and use of data shall be monitored, recorded and examined in accordance with regulations.

Article 59. Tasks and powers of competent state agencies in the examination and supervision of implementation with the laws on taxes, charges and fees

1. Formulation of examination and supervision plans:

a) Units under ministries and ministerial-level agencies and specialized agencies under People’s Committees at all levels having examination and supervision functions shall formulate annual (overall or thematic) examination and supervision plans and submit them to the competent authorities specified at Point a, Clause 2 of this Article for issuance and implementation;

b) Examination and supervision plans shall be formulated based on state management requirements, results of monitoring the implementation of laws on taxes, charges and fees, reports and proposals from organizations and individuals, and other relevant information;

c) Annual examination and supervision plans must not overlap with inspection and examination plans of other inspection and examination agencies. In case, within the same year, the same contents and subjects have been included in an examination and supervision plan or a competent agency has already carried out the examination and supervision, other agencies shall not conduct duplicative examination and supervision; where necessary due to state management requirements, related agencies shall coordinate, integrate the contents and organize the implementation through the same examination and supervision team.

2. Competence to conduct examination and supervision:

a) Ministers, heads of ministerial-level agencies and chairpersons of People’s Committees at all levels of state agencies having the function of examining and supervising the implementation of laws on taxes, charges and fees within the scope of their respective state management;

b) Heads of units under ministries and ministerial-level agencies and heads of specialized agencies under People’s Committees at all levels of units and agencies having the function of examining and supervising the implementation of laws on taxes, charges and fees by agencies and organizations within the scope of decentralization or authorization.

3. Responsibilities of related agencies, organizations and individuals:

a) Agencies competent to conduct examination and supervision shall carry out examination and supervision in accordance with their functions, tasks and powers and law regulations;

b) Related agencies, organizations and individuals shall coordinate, provide information and documents, and comply with requests and handling decisions of examination and supervision agencies and teams in accordance with law regulations.

4. Examination and supervision of the implementation of laws on taxes, charges and fees with respect to tax administration offices:

a) The order and procedures for examining and supervising the implementation of laws on taxes, charges and fees with respect to tax administration offices shall comply with Chapter III of the Government’s Decree No. 217/2025/ND-CP (except Points b, c and d, Clause 3, Article 15);

b) The contents of examination and supervision include the performance of tasks and exercise of powers of tax administration offices in organizing the implementation, communication, dissemination, guidance and support for the implementation of laws on taxes, charges and fees;

c) In case limitations or inadequacies related to implementation of laws on taxes, charges and fees are revealed via the examination and supervision, persons competent to conduct examination and supervision shall decide on, or recommend competent agencies to implement, the following handling measures:

c.1) To require the subjects of examination and supervision to rectify and remedy shortcomings and limitations;

c.2) To propose competent agencies’ studying and improvement of laws on taxes, charges and fees;

d) In case signs of violations beyond their competence are detected, dossiers and information shall be transferred to competent agencies for consideration and handling in accordance with law regulations;

dd) Heads of agencies conducting examination and supervision shall monitor and urge the implementation of recommendations and requests after the examination and supervision and consolidate and report the implementation results to competent authorities.

5. Examination and supervision of the implementation of laws on charges and fees with respect to charge- and fee-collecting organizations:

a) The order and procedures for examining and supervising the implementation of laws on charges and fees with respect to charge- and fee-collecting organizations shall comply with the Government’s 2025 Decree No. 217/2025/ND-CP;

b) The contents of examination and supervision include:

b.1) The implementation, communication, dissemination, guidance and support for the implementation of laws on charges and fees;

b.2) The receipt, consolidation and handling of difficulties and proposals arising during the implementation of laws on charges and fees;

b.3) The implementation of law regulations on the organization of collection, collection rates, exemption, reduction, remittance, management, use and disclosure of charges and fees and preparation of collection documents;

b.4) Compliance with law regulations, including the arbitrary imposition and collection of charges and fees contrary to law (if any);

c) Violations shall be handled in accordance with the law on specialized examination activities. In case limitations or inadequacies related to implementation of laws on charges and fees are revealed via the examination and supervision, persons competent to conduct examination and supervision shall recommend competent agencies to study and improve laws on charges and fees.

6. Examination and supervision process:

The Minister of Finance shall provide guidance on the process for examining and supervising the implementation of laws on taxes, charges and fees as specified in this Article.

Article 60. Tasks, powers and responsibilities of organizations and individuals providing tax administration offices with information on payment of incomes and amounts of taxes and other revenues declared and paid on behalf of taxpayers

1. Income-paying agencies, organizations and individuals shall fully and promptly provide information on payment of incomes, withheld tax amounts of taxpayers, and amounts of taxes and other revenues declared and paid on behalf of taxpayers at the request of tax administration offices.

2. Organizations and individuals withholding tax, declaring tax on behalf of taxpayers or paying tax on behalf of taxpayers shall provide tax administration offices with detailed information on amounts of taxes and other revenues withheld and paid on behalf of taxpayers, using the form prescribed by the Minister of Finance and accompanied by tax payment documents. The time limit for provision of information shall be the tax payment deadline prescribed by the law on tax administration.

3. 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.

4. 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.

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

6. International payment service providers shall fully and promptly provide tax administration offices, upon request, with information on taxpayers’ payment transactions.

7. E-commerce platform operators, digital asset service providers, logistics service providers, international card organizations, and foreign organizations providing payment services, payment intermediary services or electronic transaction processing services, and organizations providing telecommunications services for organizations and individuals in Vietnam shall fully, accurately and promptly provide tax administration offices with information serving tax administration in accordance with the law on tax administration. Information shall be provided upon written request of tax administration offices. Information to be provided includes:

a) Information used to identify and determine taxpayers, including: tax identification numbers, personal identification numbers, passport numbers and telephone numbers of shop owners and sellers;

b) Information used to determine revenue and income, including: sales revenues, paid incomes, payment accounts (bank accounts, e-wallet accounts and mobile money accounts), information on payment transactions conducted through accounts, numbers of sales, numbers of deliveries, and types of charges collected from sellers (charges of e-commerce exchanges, shipping charges and cash on delivery (COD) charges);

c) Other information related to goods and services on e-commerce platforms within the scope of management, at the request of tax administration offices.

An e-commerce platform operator that has withheld tax amounts and declared and paid the withheld tax amounts on behalf of business households, business individuals (being residents and non-residents) and foreign suppliers in accordance with regulations shall not be required to provide information on such business households, business individuals and foreign suppliers as specified in this Clause.

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

9. Organizations and individuals shall be held responsible for their failure to provide information or their provision of information after the prescribed time limit or their provision of incomplete information at the request of the tax administration offices, thus affecting the determination of tax obligations or the time for settlement of tax refund, tax exemption or tax reduction for taxpayers; and shall compensate taxpayers for damage in accordance with the law on the State’s compensation liability where they unlawfully cause damage.

Article 61. Tasks and powers of credit institutions, foreign bank branches, payment service providers, payment intermediary service providers, online payment service providers (if any) and international card organizations

1. Tasks and powers in collecting tax amounts, other revenues, late-payment interests and fines:

a) Tasks and powers of credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service providers in collecting tax amounts, other revenues, late-payment interests and fines:

a.1) To comply with provisions on the collection of tax amounts, other revenues, late-payment interests and fines specified in the Law on Tax Administration and other relevant laws;

a.2) To make, or guide taxpayers in making, documents of remittance into the state budget according to taxpayers’ requests, clearly specifying taxpayer information, the date of remittance, information and data on taxes, and amount remitted into the state budget in accordance with regulations;

a.3) To fully transfer tax amounts, other revenues, late-payment interests and fines collected from taxpayers to accounts of the State Treasury opened at commercial banks or the State Bank of Vietnam in accordance with regulations within the same transaction day. In case it is impossible to complete procedures right on the date of transaction, they must be completed before 10:00 a.m. on the subsequent transaction day.

For tax amounts, other state budget revenues, late-payment interests and fines that are transferred late, transferred incompletely or not promptly accounted for in the payment accounts of the State Treasury due to the fault of credit institutions, foreign bank branches, payment service providers, payment intermediary service providers or other service providers, or due to the subjective fault of commercial banks at which the State Treasury opens its accounts, such organizations shall determine and pay interests arising from the late transfer, incomplete transfer or delayed accounting based on the number of days of late transfer, incomplete transfer or delayed accounting and the amounts transferred late, transferred incompletely or late accounted for into the state budget.

The determination of interests, payment time limits and payment accounts and the handling of revenues not promptly accounted for in the payment accounts of the State Treasury shall comply with the Ministry of Finance’s regulations on the management and use of payment accounts of the State Treasury opened at the State Bank of Vietnam and commercial banks.

The Minister of Finance shall provide guidance on cases involving errors or omissions requiring adjustment and reconciliation between the parties during the transmission and receipt of information on state budget revenue collection and payment;

a.4) In case tax amounts, other revenues, late-payment interests or fines are paid late or paid incompletely into the state budget due to the fault of a credit institution, foreign bank branch, payment service provider, payment intermediary service provider or other service provider, such credit institution, foreign bank branch, payment service provider, payment intermediary service provider or other service provider shall be responsible for paying late-payment interests in accordance with the Law on Tax Administration;

a.5) Credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service providers shall notify errors to, and implement reviewing of them with, related units for settlement 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, credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service providers directly connected to the tax administration information system shall perform the following tasks and exercise the following powers:

b.1) To guide taxpayers to declare tax payment information in documents on remittance into the state budget. To transmit all information in documents on remittance into the state budget issued to taxpayers to tax administration offices via the tax administration information system;

b.2) To track information based on identification codes for payable amounts in the tax administration information system for inscription in state budget remittance documents. To refrain from canceling money transfer orders or refund the remitted tax amounts to taxpayers when tax remittance information has been transmitted to the tax administration information system and tax administration offices have processed the offsetting and settlement of taxpayers’ tax arrears in accordance with the guidance of the Minister of Finance;

b.3) To develop their information technology systems satisfying the technical standards prescribed by decisions of the Minister of Finance. 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 for collection of state budget revenues.

2. Responsibilities of payment service providers, payment intermediary service providers and other service providers when participating in the coordinated collection of taxes, late-payment interests and fines:

a) To coordinate with tax administration offices and the State Treasury in implementing electronic tax payment and electronic tax refund for taxpayers; and in processing and reconciling data on electronic tax payment and refund;

b) To transmit information on electronic tax payment documents to tax administration offices by the real-time automatic method, fully and accurately in accordance with law regulations. When receiving money and information on tax payment documents from organizations coordinating in tax collection or organizations not yet coordinating in tax collection, commercial banks at which the State Treasury opens its accounts shall account for and transfer the money to the State Treasury’s revenue accounts; and concurrently transmit the full and accurate data to the tax offices’ tax administration information system by the real-time automatic method in accordance with law regulations;

c) To support taxpayers in making electronic tax payments;

d) To keep information of taxpayers and customs declarants confidential in accordance with law regulations.

3. Credit institutions, foreign bank branches, payment service providers, payment intermediary service providers, online payment service providers (if any) and international card organizations shall provide tax administration offices with information on taxpayers’ payment accounts opened at banks and coordinate with tax administration offices if detecting cases involving unusual transactions that are subject to examination of tax compliance status.

4. Credit institutions and foreign bank branches shall receive by electronic means decisions on enforcement by the measure of deduction of money amounts from accounts or freezing of accounts of concerned taxpayers subject to enforcement; deduct money from taxpayers’ accounts for tax payment and block accounts of taxpayers subject to enforcement in accordance with Article 66 of this Decree.

5. In case taxpayers have obtained guarantee for payment of taxes, other revenues, late-payment interests and fines in accordance with the Law on Tax Administration but fails to make payment within the prescribed time limit, the credit institutions, foreign bank branches or guarantors shall be responsible for paying such amounts on behalf of the 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 credit institutions, foreign bank branches or guarantors shall be subject to enforcement measures for the amounts within the scope of guarantee in accordance with the Law on Tax Administration.

6. At the request of customs offices, credit institutions shall provide information on imported goods eligible for tax exemption or not liable to tax that have been pledged or mortgaged and must be disposed of to recover loans, where the tax declarants have neither yet filled in new customs declarations nor fully paid taxes in accordance with law regulations, as a basis for customs offices for assessment of payable tax amounts. Credit institutions shall be responsible for paying taxes on behalf of taxpayers.

7. Contents, forms, methods and time limits for credit institutions, foreign bank branches, payment service providers and payment intermediary service providers to provide information to tax administration offices:

a) Contents of information to be provided:

a.1) Information specified at Point b, Clause 2, Article 40 of the Law on Tax Administration, including: account holder’s name, account number corresponding to the tax identification number issued by the tax administration office, place where the account is opened, specifying the branch where it is opened (if any), date of account opening, and date of account closure;

a.2) Information and data related to taxpayers’ transactions, including the number and value of transactions, transaction contents, information on the senders and recipients in transactions, and information on taxpayers’ domestic and cross-border transactions; account balances, ending balances, income arising from accounts and other information specified in the Law on Tax Administration and consistent with the law on credit institutions, the law on personal data protection and relevant laws, directly serving tax administration;

a.3) Information and data on beneficial owners, authorized persons, joint account holders, beneficiaries and related parties;

a.4) Information on unusual or suspicious transactions in accordance with the law on anti-money laundering;

a.5) Information in accordance with the standard for reporting financial account information of persons subject to taxation who are not residents in Vietnam and other reports consistent with the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes as specified in Article 63 of this Decree.

b) Forms, methods and time limits for providing data:

b.1) The forms of connecting and sharing information and data with the tax administration information system shall comply with Article 56 of this Decree;

b.2) Time limits for provision: The information specified at Point a of this Clause shall be provided in accordance with Article 56 of this Decree.

In particular, the account information specified at Point a.1 of this Clause shall be provided monthly, no later than the 10^th of the following month;

b.3) Method of provision: electronically;

c) Responsibilities for confidentiality and use of information and data: Organizations providing information and data shall not be responsible for the use of such information and data after providing them in accordance with law regulations. The exploitation and use of information and data must be recorded, monitored and examined in accordance with regulations.

Article 62. Tasks, powers, contents, forms, methods and time limits for the provision of information in the sharing and connection of information and data by information and press agencies

1. Tasks, powers, contents and time limits for the provision of information:

a) Information and press agencies shall provide tax administration offices with the following information at the request of tax administration offices: information on production, business, advertising and promotional activities, selling prices and markets of organizations and individuals related to tax obligations; information on signs of violation of tax law reported in the mass media; and information on risks in tax administration identified through information and press activities and reports from public opinion;

b) The time limit for providing information shall not exceed 5 working days from the date of receipt of the request. In case the contents to be provided are complex, the time limit for providing information shall not exceed 10 working days from the date of receipt of the request, and a written notice, clearly stating the reasons must be issued. Information on signs of violation of tax law must be provided on the day of detection or, at the latest, on the following working day.

2. The forms and methods of providing information shall comply with Clause 7, Article 61 of this Decree.

Article 63. Provision, collection and verification of information under tax-related treaties and international agreements and standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes

1. Tax offices, taxpayers and related agencies, organizations and individuals shall comply with Vietnam’s law, tax-related treaties to which Vietnam is a party, tax-related international agreements signed by Vietnam and the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes (hereinafter referred to as the Global Forum) when collecting, verifying, using and exchanging information.

2. Contents of information exchange for tax purposes:

a) Exchange of information at the request of foreign tax offices concerning information and data on legal owners, beneficial owners, banking information, accounting information and other information of taxpayers and related agencies, organizations and individuals for tax purposes;

b) Automatic exchange of information concerning country-by-country profit reports, standard for reporting financial account information of persons subject to taxation who are not residents in Vietnam, crypto-asset reports and other reports under tax-related treaties to which Vietnam is a party or tax-related international agreements signed by Vietnam;

c) Voluntary exchange of information for tax purposes in accordance with tax-related treaties to which Vietnam is a party or tax-related international agreements signed by Vietnam.

3. Taxpayers and related agencies, organizations and individuals must provide tax offices with the information specified in Clause 2 of this Article and ensure the following requirements:

a) Information must be provided accurately, fully and promptly and capable of being exchanged for tax purposes in accordance with Vietnam’s law, tax-related treaties to which Vietnam is a party or tax-related international agreements signed by Vietnam;

b) They must not refuse to provide information at a lawful request from a tax office on the grounds that:

b.1) The information is subject to banking secrecy or another confidentiality obligation, except for the cases where otherwise provided in a treaty to which Vietnam is a party;

b.2) The information is held by a bank, financial institution, intermediary or third party.

4. Obligation to provide information on legal owners and beneficial owners of foreign enterprises:

a) Branches and representative offices of foreign companies operating in Vietnam shall declare and update tax offices on information on the legal owners and beneficial owners of the foreign parent companies to which they belong or which they represent upon initial tax registration and when changing their tax registration information in accordance with the law on tax registration.

A legal owner specified at this Point is an organization or individual being the owner of capital contributions, shares or equivalent ownership rights in a company under the law of the country where the company is established or registered for establishment.

Beneficial owners shall be identified in accordance with the Law on Anti-Money Laundering, the Law on Enterprises and guiding documents;

b) Branches and representative offices shall retain dossiers and documents related to the information specified at Point a of this Clause throughout their operation and provide them timely at the request of tax offices; the minimum retention period shall be 5 years from the end of the relevant calendar year or reporting period;

c) When a branch or representative office ceases its operation in Vietnam, the related tax office shall retain the information provided by that branch or representative office under this Clause for at least 5 years from the calendar year in which its operation ceases.

5. The at-law representative of a taxpayer shall preserve and retain accounting documents in Vietnam or engage an archival organization or agency to do so after the suspension of business, dissolution or bankruptcy, and shall notify the tax office in writing of the place where the accounting documents are retained, to ensure the obligation to provide complete dossiers and information at the request of the tax office and other competent state agencies when they suspect or detect that there are abnormal signs in tax dossiers or when other disputes arise (if any).

6. Taxpayers and other related agencies, organizations and individuals shall collect, retain and provide the information specified in Clause 2 of this Article at the request of tax offices for the purpose of information exchange.

7. Taxpayer information shall be verified as follows:

a) Tax offices shall collect information and compare the completeness, accuracy and consistency of information provided by taxpayers with information and data from databases of state agencies and information collected from related agencies, organizations and individuals or other lawful sources;

b) Where necessary, tax offices shall verify information at taxpayers’ premises to collect information and documents serving information exchange;

c) Taxpayers shall fully and promptly provide information and documents, provide explanations and coordinate with tax offices during the verification specified in this Clause; they shall not refuse to provide information or documents at lawful requests from tax offices serving the exchange of information for tax purposes with foreign tax offices;

d) The collection and verification of information must serve the exchange of information for tax purposes, be carried out within the competence and comply with law regulations.

8. Tax offices shall apply the following professional measures in collection and verification of information:

a) Issue written requests for related agencies, organizations and individuals to provide information under tax-related treaties to which Vietnam is a party or tax-related international agreements signed by Vietnam;

b) In case agencies, organizations or individuals fail to provide information or provide incomplete or inaccurate information, tax offices shall apply measures to collect and verify information, including the measures of urging and warning and issuing decisions on collection and verification of information;

c) In case the measures specified at Point b of this Clause have been applied but complete and accurate information still cannot be collected, depending on the nature and severity of the violation, the sanctioning of administrative violations in tax administration shall be imposed on the related agencies, organizations and individuals in accordance with regulations;

d) In case the organizations or individuals fail to provide information within the time limits stated in the decisions on sanctioning of administrative violation in tax administration, the related tax offices shall apply enforcement measures in accordance with law regulations to ensure fulfillment of the obligation to provide information.

9. Confidentiality and use of information exchanged for tax purposes:

a) Information, correspondence and documents exchanged between Vietnamese tax administration offices and competent authorities of other countries or territories under tax-related treaties must be managed, retained and kept confidential in accordance with law regulations and tax-related treaties to which Vietnam is a party. Such information may only be collected, processed and used for tax administration purposes in accordance with regulations and may only be provided to competent agencies and organizations and individuals involved in performance of tax administration tasks;

b) The information specified at Point a of this Clause may only be used or provided for other purposes in the cases permitted by the relevant tax-related treaty provided that all conditions under that treaty are satisfied;

c) Tax offices and state agencies shall issue and implement procedures for ensuring the confidentiality of exchanged information in conformity with the standards of the Global Forum;

d) Tax offices’ collection of information at the requests of competent authorities of other countries or territories under tax-related treaties to which Vietnam is a party shall be carried out as follows:

d.1) Taxpayers, agencies, organizations and individuals have the right to request tax offices to provide information and explanations concerning the request for information provision, ensuring that these are consistent with the contents of the request and serve the fulfillment of obligations in accordance with law regulations. The information and explanations provided shall not include information on the source or existence of the requests for information exchange or letters of request for information that fall within the scope of confidentiality in information exchange with foreign competent authorities. Tax offices shall ensure that the provision of information complies with confidentiality provisions under domestic law and relevant treaties;

d.2) The collection and verification of information must not affect the purpose of processing the foreign competent authorities’ requests under the tax-related treaties;

dd) In case exchanged information is disclosed, missed, lost or used without authorization, related individuals and organizations shall be disciplined, sanctioned for administrative violations or examined for liability in accordance with law regulations. Tax offices shall apply necessary measures to enforce appropriate sanctions and handling measures in case confidentiality obligations are violated or taxpayers’ confidential information is used without authorization.

10. Tax offices’ ensuring of sufficient resources to implement information exchange under tax-related treaties and international agreements and the standards of the Global Forum shall be given priority.

Article 64. Criteria for tax-related procedure service provision

1. Criteria for tax-related procedure service provision applicable to organizations and individuals providing such services:

a) For tax agents:

a.1) Being enterprises established and operating in accordance with law regulations;

a.2) Having at least 2 persons satisfying the criteria specified in Clause 2 of this Article working full-time at an enterprise;

b) For business households and individuals: satisfying the criteria specified in Clause 2 of this Article and conducting their activities in accordance with relevant laws.

2. Criteria for persons engaged in the tax-related procedure service provision:

Persons directly providing tax-related procedure services must be Vietnamese citizens or foreigners permitted to reside in Vietnam for 12 months or more, have full civil act capacity and satisfy the following criteria:

a) Professional criteria:

a.1) Having a tax-related professional certificate in accordance with law regulations;

a.2) Updating their professional knowledge and skills in accordance with regulations;

b) Professional ethics criteria:

b.1) Not colluding with tax officers or taxpayers to commit violations of tax law; in case they assist taxpayers in committing tax evasion, making deficient declaration of payable amounts or violating tax-related procedures, they shall bear responsibility in accordance with law and pay compensations to taxpayers under the signed contracts (if any);

b.2) Keeping confidential the information of taxpayers using the services of tax agents, business households or individuals providing tax-related procedure services in accordance with law regulations.

Organizations and individuals that fully satisfy the above criteria may provide tax-related procedure services and are not required to register with tax offices.

Chapter VI

ENFORCEMENT OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE DECISIONS

Article 65. Enforcement of tax administration-related administrative decisions

1. Cases subject to enforcement of tax administration-related administrative decisions shall comply with Clauses 1, 2, 3, 4 and 5, Article 48 of the Law on Tax Administration.

Tax administration offices shall identify acts of asset dispersal by taxpayers specified in Clause 3, Article 48 of the Law on Tax Administration based on information on the acts of transferring, giving away or selling property, transferring money or dispersing account funds in an abnormal manner not related to normal transactions in production and business before tax administration offices issue enforcement decisions.

2. Cases in which measures to enforce tax administration-related administrative decisions have not yet been applied:

a) Tax arrears for which tax administration offices do not calculate late-payment interests as specified in Article 26 of this Decree;

b) Tax arrears of taxpayers eligible for instalment payment of tax arrears as specified in Clause 6, Article 48 of the Law on Tax Administration. The Minister of Finance shall prescribe the number of instalments and the dossiers and procedures for payment of tax arrears in instalments.

3. Heads of tax administration offices shall, based on the actual situation, the principle of risk management according to risk levels and compliance management according to compliance levels, decide on cases subject to implementation of measures to enforce tax administration-related administrative decisions as specified in Article 48 of the Law on Tax Administration and on the non-application or deferred application of enforcement measures in the following cases:

a) For tax arrears subject to freezing of tax arrears in accordance with regulations:

a.1) For cases specified at Points a, b, d and dd, Clause 1, Article 20 of the Law on Tax Administration, tax administration offices shall not yet apply enforcement measures during the period of tax arrear freezing, except for the cases where they have issued decisions on enforcement of tax administration-related administrative decisions. In case tax administration offices discover that taxpayers have assets or cash flows for fulfillment of their tax payment obligations, they shall carry out the enforcement in accordance with regulations;

a.2) In cases specified at Points c and e, Clause 1, Article 20 of the Law on Tax Administration, enforcement measures shall not be applied during the period of tax arrear freezing. In case an enforcement decision has been issued, the tax administration office shall issue a decision on invalidation of enforcement decision;

b) Enforcement measures shall not yet be applied to taxpayers (except for taxpayers no longer operating at their registered addresses) in case the total amount of tax arrears subject to enforcement does not exceed the following amounts:

b.1) For an organization: VND 3,000,000;

b.2) For households, business households, individuals and business individuals: VND 1,000,000;

c) Enforcement measures shall not be applied to the amounts of tax arrears falling within the cases specified in Clauses 7 and 8, Article 48 of the Law on Tax Administration.

4. Decisions on enforcement of tax administration-related administrative decisions and decisions on termination of enforcement of tax administration-related administrative decisions:

a) 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 by the law regulations on the handling of tax administration-related administrative violations; decisions on damage compensation; and other tax administration-related administrative decisions in accordance with law regulation;.

b) Enforcement decisions and decisions on enforcement termination shall be sent to taxpayers subject to enforcement and related organizations and individuals by electronic means, and information on such decisions shall be posted on the websites of the tax and customs sectors on the decisions’ issuance dates. In case the conditions for conducting electronic transactions in tax administration have not yet been met, such decisions and enforcement shall be sent to taxpayers subject to enforcement and related organizations and individuals by the registered mail service or delivered directly;

c) Enforcement decisions shall take effect from the date of signing, except for decisions on enforcement by suspension of customs procedures for exported and imported goods as specified in Article 68 of this Decree;

d) An enforcement decision shall cease to be effective when:

d.1) The taxpayer falls within a case in which the enforcement decision ceases to be effective as specified in Clause 2, Article 49 of the Law on Tax Administration;

d.2) A third party has paid in full the amount stated in the enforcement decision, in case enforcement is carried out by collecting money or assets of the taxpayer subject to enforcement that are held by another organization or individual;

d.3) The distrained assets have been auctioned and the proceeds from the auction have been disposed of, in case enforcement is carried out by distraint of assets, auction of distrained assets.

5. Measures to enforce tax administration-related administrative decisions:

a) Measures to enforce tax administration-related administrative decisions shall comply with Clause 1, Article 49 of the Law on Tax Administration; tax administration offices shall concurrently apply one or more enforcement measures in case taxpayers have not fully paid their tax arrears into the state budget;

b) In case there are grounds to determine that a taxpayer with tax arrears is no longer operating at the registered address or has dispersed assets, the person competent to decide on enforcement shall select appropriate enforcement measures to ensure the timely and full collection of tax arrears into the state budget.

6. Competence to decide on enforcement of tax administration-related administrative decisions

a) Persons competent to decide on the enforcement of tax administration-related administrative decisions and the scope of their competence shall comply with Clauses 1 and 2, Article 50 of the Law on Tax Administration;

b) Persons competent to decide on enforcement specified at Point a of this Clause may delegate their powers to their deputies in accordance with the law on handling of administrative violations.

7. For other state budget revenues of which the collection is managed by state agencies or organizations assigned by the State in accordance with specialized laws, the agencies assigned to manage the collection shall determine the outstanding amounts and late-payment interests, issue notices on request for tax payment, and prepare dossiers proposing that competent state agencies apply enforcement measures as specified in Clause 7, Article 39 of the Law on Tax Administration. Competent state agencies shall consider and apply enforcement measures within their competence in accordance with the law on tax administration; in case they refuse to apply such measures, they must respond in writing, clearly stating the reasons.

Article 66. 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. The measures of deduction of money amounts from accounts, freezing of accounts shall apply to taxpayers subject to enforcement of tax administration-related administrative decisions at credit institutions or foreign bank branches. Taxpayers 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 48 of the Law on Tax Administration;

b) 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 of the instalment payment of tax arrears as defined in Clause 6, Article 48 of the Law on Tax Administration has expired, the guarantor shall be subject to enforcement measures in accordance with the Law on Tax Administration.

2. The types of accounts not subject to the enforcement measures specified in this Article include: accounts receiving ODA capital and concessional loans at credit institutions or foreign bank branches; accounts receiving the funds for maintenance of condominiums’ sections in accordance with the law on housing; accounts constituting collateral for non-performing loans of credit institutions or foreign bank branches in accordance with the Law on Credit Institutions; and petrol and oil price valorization fund accounts in accordance with the law regulations on petrol and oil trading.

3. 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 information on such accounts provided to tax administration offices by related organizations and individuals;

b) Information on the concerned taxpayer’s account number provided by the related credit institution or foreign bank branch 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.

4. Decisions on deduction of money amounts from accounts or freezing of accounts:

a) An enforcement decision shall be issued:

a.1) After the 90^th day from the deadline for tax payment;

a.2) Right after the extended tax payment time limit expires;

a.3) 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);

a.4) When the concerned taxpayer is detected to commit acts of dispersing its/his/her/ property or no longer operating at its registered address;

b) A decision on enforcement by the measure of deduction of money amounts from accounts or freezing of accounts shall be sent to the taxpayer subject to enforcement, the credit institution or foreign bank branch at which the taxpayer subject to enforcement opens its/his/her account, and related organizations and individuals on the issuance date of the enforcement decision;

c) Tax administration offices shall review and update the tax administration database. In case a taxpayer is found to have opened new accounts, the tax administration office shall issue an additional enforcement decision for such new accounts (if any).

5. Responsibilities of the credit institution or foreign bank branch where an organization or individual subject to enforcement opens its/his/her accounts:

a) 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 from the tax administration office; and coordinate in electronically notifying the tax administration office of the account balance after the account is frozen so that the tax administration office may issue a state budget collection order as a basis for the credit institution or foreign bank branch to deduct money from the taxpayer’s account.

b) The credit institution or foreign bank branch shall deduct money amounts from the account of the taxpayer subject to enforcement and transfer these amounts to the state budget revenue account opened at a State Treasury office on the day of receiving the state budget collection order or no later than the following working day.

In case the account balance of the taxpayer subject to enforcement is smaller than the amount payable by the taxpayer, the credit institution or foreign bank branch shall transfer the money amount left after subtracting the minimum balance to maintain the account the state budget revenue account.

The credit institution or foreign bank branch shall continue to monitor the taxpayer’s account after the freezing of account. In case a new balance arises in the taxpayer’s account, the credit institution or foreign bank branch shall deduct and transfer it to the state budget revenue account until the tax arrears stated in the enforcement decision have been collected in full. When deducting money under the enforcement decision, the credit institution or foreign bank branch shall electronically notify the enforcement decision-issuing agency.

The enforcement decision-issuing agency shall electronically notify the credit institution or foreign bank branch of the status of payment of the amount stated in the enforcement decision as a basis for continuing or stopping the deduction and transfer of money into the state budget under that enforcement decision;

c) In case the tax administration office sends the credit institution or foreign bank branch a written request for provision of the taxpayer’s account number and account balances at the time of provision and other related information, the credit institution or foreign bank branch shall provide the information within 03 working days from receipt of the written request;

d) The credit institution or foreign bank branch shall suspend the deduction of money from, and freezing of, the account of the taxpayer subject to enforcement upon receiving a document from a tax administration office in the case specified in Clause 4, Article 69 of this Decree.

6. Procedures for collection of money by the measure of deduction of money amounts from accounts, freezing of accounts

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

Article 67. Enforcement by the measure of deduction of part of salaries or incomes

1. The measure of deduction of part of salaries or incomes shall apply to a taxpayer who is an individual and satisfies all of the following conditions:

a) More than 30 days from the issuance of a decision on enforcement by deduction of money from accounts and freezing of accounts, but the tax administration office has failed to collect, or fully collect, the tax arrears, or lacks sufficient information or conditions to enforce by deduction of money from accounts and freezing of accounts;

b) The individual subject to enforcement of a tax administration-related administrative decision is receiving a salary or income from an agency or organization under its payroll or under a labor contract with a term of 3 months or more.

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 and data provided by the insurance agency. In case databases of tax administration offices are insufficient, persons competent to issue enforcement decisions shall request in writing the 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 from the date of 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 in accordance with regulations.

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

a) The enforcement decision shall be issued when the conditions specified in Clause 1 of this Article are fully satisfied;

b) 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 issuance date of such enforcement decision.

4. Deduction rates:

a) Only part of the salary or income corresponding to the amount stated in the enforcement decision shall be deducted;

b) The deduction rate from the salary or income of an individual shall be not less than 10% and not more than 30% of the total monthly salary; for other income amounts, the deduction rate shall be based on the actual income, but shall not exceed 50% of the total income.

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 enforcement decision, starting from the latest salary or income pay day until the tax arrears stated in the decision on enforcement of tax administration-related administrative decision are fully deducted, and at the same time notify thereof to the enforcement decision-issuing person and the taxpayer subject to enforcement;

b) 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;

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

Article 68. Enforcement by the measure of cessation of customs procedures for imported or exported goods

1. The measure of cessation of customs procedures shall apply to a taxpayer having tax arrears in case the tax administration office has applied the enforcement measure specified in Article 66 or Article 67 of this Decree but has failed to collect, or fully collect, the tax arrears; the customs office shall apply the measure of cessation of customs procedures for imported or exported goods.

2. 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.

3. 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.

4. An enforcement decision shall be sent to the taxpayer 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.

5. Based on the tax administration database, in case a tax office or a state agency or organization assigned to manage the collection of other state budget revenues requests the customs office to issue a decision on enforcement by the measure of cessation of customs procedures against a taxpayer that has conducted goods export or import activities within the latest 12 months up to the time of the request, the following shall apply:

a) Within 3 working days from receipt of the enforcement request from the tax office or the state agency or organization assigned to manage the collection of other state budget revenues, the customs office shall carry out the enforcement in accordance with regulations and notify the tax office or the state agency or organization assigned to manage the collection of other state budget revenues thereof for coordination.

In case the customs office is unable to implement the measure of cessation of customs procedures as requested by the tax office or the state agency or organization assigned to manage the collection of other state budget revenues, it shall notify the tax office or the state agency or organization assigned to manage the collection of other state budget revenues thereof, clearly stating the reason;

b) In case the taxpayer falls into a case of invalidation of the enforcement decision as specified in Clause 2, Article 49 of the Law on Tax Administration, the tax office or the state agency or organization assigned to manage the collection of other state budget revenues shall notify the customs office to terminate the implementation of this enforcement measure.

Article 69. Enforcement by the measure of stoppage of use of invoices

1. Enforcement by the measure of stoppage of use of invoices shall apply to a taxpayer falling into any of the following cases:

a) The tax administration office lacks sufficient conditions to carry out enforcement by the measure of deduction of money from accounts and freezing of accounts, or has grounds to determine that enforcement by the measure of deduction of money from accounts and freezing of accounts is not capable of recovering the tax arrears;

b) The tax administration office is carrying out enforcement by the measure of deduction of money from accounts and freezing of accounts, but, after more than 30 days from the date of issuance of the enforcement decision, the tax administration office has failed to collect, or fully collect, the tax arrears;

c) The taxpayer falls into the case specified in Clause 3, Article 48 of the Law on Tax Administration;

d) The taxpayer falls into the case specified in Clause 5, Article 48 of the Law on Tax Administration;

dd) The customs office or a state agency or organization assigned to manage the collection of other state budget revenues requests the tax office to enforce against the taxpayer by the measure of stoppage of use of invoices.

2. Invoices subject to stoppage of use include electronic invoices with identification numbers issued by tax offices; electronic invoices without identification numbers issued by tax offices; and electronic invoices created from cash registers connected to tax offices in accordance with the law regulations.

3. A decision on enforcement by the measure of stoppage of use of invoices shall be issued in the cases specified in Clause 1 of this Article and synchronized with the e-invoice system immediately upon issuance.

During the period of application of the enforcement measure, the tax office shall:

a) Not receive dossiers for registration or modification of information on the use of e-invoices;

b) Not issue identification numbers for e-invoices with identification numbers issued by tax offices;

c) Issue notices of unlawful invoices with respect to e-invoices without identification numbers issued by tax offices and electronic invoices created from cash registers in accordance with the law regulations on invoices;

d) Not issue invoices to the taxpayer subject to enforcement, except in the case specified in Clause 4 of this Article.

4. In case the enforcement measure of stoppage of use of invoices is being applied and the taxpayer submits a written request for use of invoices in accordance with the law regulations on invoices, the tax office shall continue to allow the taxpayer to use invoices for each payment, provided that, before being issued an invoice for each payment by the tax office, the taxpayer immediately pays into the state budget an amount of the tax arrears subject to the enforcement measure equal to at least 18% of the total payment value stated in the invoice. In case the tax office approves the taxpayer’s use of invoices during the period of enforcement by stoppage of use of invoices, the tax office shall suspend enforcement against the taxpayer by the measure of deduction of money from accounts and freezing of accounts:

a) The taxpayer shall register with the tax office an account that it/he/she opens at a credit institution or foreign bank branch for suspension of enforcement by the measure of deduction of money from accounts and freezing of accounts;

b) The period of suspension of enforcement by the measure of deduction of money from accounts and freezing of accounts shall be 10 working days from the date on which the use of invoices is approved with respect to the amount for which the application of enforcement is suspended as specified at Point c of this Clause;

c) The amount for which the application of enforcement by the measure of deduction of money from accounts and freezing of accounts is suspended shall be the total payment value stated in the invoice used.

The taxpayer shall carry out the procedures for requesting the use of invoices for each payment in accordance with the law regulations on invoices.

5. In case the customs office or the state agency or organization assigned to manage the collection of other state budget revenues requests the tax office directly managing the taxpayer to issue a decision on enforcement by the measure of stoppage of use of invoices against a taxpayer that has been or is being subject to the enforcement measure by deduction of money from accounts and freezing of accounts or the enforcement measure by suspension of customs procedures, the following shall apply:

a) Within 3 working days from receipt of the request for enforcement by the measure of stoppage of use of invoices from the customs office or the state agency or organization assigned to manage the collection of other state budget revenues, the tax office shall carry out the enforcement in accordance with the order and procedures and notify the customs office or the state agency or organization assigned to manage the collection of other state budget revenues thereof for coordination.

In case the tax office is unable to immediately implement the measure of stoppage of use of invoices as requested by the customs office or the state agency or organization assigned to manage the collection of other state budget revenues due to insufficient grounds or conditions for implementation, it shall notify the customs office or the state agency or organization assigned to manage the collection of other state budget revenues thereof, clearly stating the reason;

b) In case the taxpayer falls into a case of invalidation of the enforcement decision as specified in Clause 2, Article 49 of the Law on Tax Administration, the customs office or the state agency or organization assigned to manage the collection of other state budget revenues shall notify the tax office to terminate the implementation of this enforcement measure.

6. In case the taxpayer subject to enforcement is a branch, representative office or business location, and the tax office directly managing such branch, representative office or business location lacks sufficient conditions to carry out the enforcement or is unable to execute the enforcement decision, the tax office managing the branch, representative office or business location shall transfer the entire dossier to the tax office managing the concerned head office for issuance of a decision on enforcement by the measure of stoppage of use of invoices against the taxpayer at the head office.

Article 70. Enforcement by the measure of confiscation of money or other assets of taxpayers subject to enforcement that are currently held by other organizations or individuals

1. The enforcement measure by confiscation of money or other assets of a taxpayer subject to enforcement of tax administration-related administrative decisions that are currently held by other agencies, organizations or individuals (hereinafter referred to as collection from the third party) shall apply when the tax administration office has sufficient lawful grounds to determine that a third party owes a debt to, or is holding money or assets of, a taxpayer subject to enforcement, including:

a) Organizations or individuals having due debts payable to the taxpayer subject to enforcement;

b) Organizations, individuals, credit institutions or foreign bank branches authorized by the taxpayer subject to enforcement to hold money, assets, goods, valuable papers or certificates. The money, assets, goods, valuable papers or certificates currently held by the third party are owned by the taxpayer subject to enforcement.

2. Verification of information on the third party currently holding money or other assets of a taxpayer subject to enforcement:

a) The tax administration office shall request in writing the third party currently holding money or other assets of the taxpayer subject to enforcement to provide information on the money amount or other assets it/he/she is holding or the debt payable to the taxpayer subject to enforcement;

b) In case the third party currently holding money or other assets of a taxpayer subject to enforcement is unable to provide the requested information, 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.

3. The decision on enforcement by the measure of confiscation of money or other assets of a taxpayer subject to enforcement which is currently held by a third party shall be promptly sent to the taxpayer subject to enforcement, the third party currently holding money or assets of the taxpayer subject to enforcement, and the tax administration office managing the third party.

4. Principles for implementation:

a) In case the third party has a due debt payable to the taxpayer subject to enforcement or holds money of the taxpayer subject to enforcement:

a.1) The head of the tax administration office shall issue a decision on enforcement by the measure of confiscation of money of the taxpayer subject to enforcement that is currently held by another organization or individual;

a.2) The third party that holds money of the taxpayer subject to enforcement shall pay the tax arrears amount on the latter’s behalf within 15 days from the date of receiving the enforcement decision of the tax administration office;

a.3) 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;

a.4) 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;

b) In case the third party holds assets of the taxpayer subject to enforcement (except for the cases specified at Point a of this Clause), the regulations on enforcement by the measure of distraint of assets and auction of distrained assets specified in Article 71 of this Decree shall apply;

c) In case money or other assets of the taxpayer subject to enforcement which is currently held by the third party is the subject of secured transactions or involved in a bankruptcy case, the confiscation of such money or assets shall be carried out in accordance with the order of priority and relevant laws.

5. Responsibilities of the third party that owes a debt to or holds money or other properties of the taxpayer subject to enforcement:

a) To provide the tax administration office with information on the debt to or money or other properties of the taxpayer subject to enforcement, clearly stating the money amount, debt payment deadline, and type, quantity and state of property;

b) Upon receipt of a written 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 assets to such the taxpayer subject to enforcement from the time of receipt of the written request from the tax administration office until money is remitted to the state budget or assets are handed over as requested by the tax administration office;

c) In case the third party fails to comply with the enforcement decision to make payment on behalf of the taxpayer or fails to transfer the assets, it shall be handled in accordance with Clause 4, Article 46 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 commune-level localities, the concerned Provincial Tax Office 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 managing the taxpayer subject to enforcement shall issue the enforcement decision shall concurrently send it to the tax administration office managing the third party for coordinated implementation.

Article 71. Enforcement by the measure of distraint of asset, auction of distrained assets

1. The enforcement measure by distraint of assets and auction of distrained assets against a taxpayer subject to enforcement of a tax administration-related administrative decision shall apply in case the tax administration office has sufficient lawful grounds and information concerning assets owned by the taxpayer subject to enforcement.

2. The measure of distraint of assets may not be applied to individual taxpayers who are currently undergoing medical treatment at medical examination and treatment establishments established in accordance with law regulations.

3. The assets not subject to distraint shall comply with Article 21 of the Government’s Decree No. 296/2025/ND-CP.

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 assets 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 earn revenues from other lawful activities, their assets invested and procured with such revenues may be distrained to execute enforcement decisions, except:

a) Medicines, vehicles, tools and assets 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;

b) Nurseries, schools and their equipment, means and articles, unless they are assets for business operation;

c) Equipment, means and tools to be used to ensure occupational safety, fire and explosion prevention and fighting, and environmental pollution prevention and control;

d) Working offices;

dd) Infrastructure facilities serving public interests, security and national defense.

4. Verification of information about assets of taxpayers subject to enforcement:

a) Tax administration offices may send written requests for verification of assets of taxpayers subject to enforcement to such taxpayers, asset ownership or secured transaction registration offices and related organizations and individuals;

b) Tax administration offices may verify assets of taxpayers subject to enforcement in localities where such taxpayers locate their business offices or reside, or at asset ownership or secured transaction registration offices, or through related organizations and individuals;

c) To-be-verified information includes: verified assets and value of verified assets 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 an asset item subject to ownership registration or transfer based on purchase and sale, conversion, transfer or donation contracts or certificates of asset ownership, the verification shall be carried through the asset owner, a local administration, competent agency or certification of purchase and sale by witness such as the seller, a local administration or competent agency, or through lawful documents and evidence in accordance with law regulations;

d) After consolidating the verification results, the tax administration offices shall make a written record with the taxpayers subject to enforcement to determine the quantity and particulars of the assets subject to distraint, and concurrently request the taxpayers to provide dossiers and documents proving ownership of the assets;

dd) In case the tax administration offices send written requests for verification of assets of the taxpayers subject to enforcement to related organizations and individuals, but such organizations and individuals fail to provide or to fully provide information on the assets, the tax administration office shall carry out enforcement by other measures specified in Article 49 of the Law on Tax Administration.

5. Coordination with the People’s Committee of the locality where the taxpayer subject to enforcement has assets subject to distraint:

a) Within 5 working days from the date of making the written record of asset verification with the taxpayer, the tax administration office of the locality where the taxpayer has tax arrears shall send a written request for enforcement by the measure of distraint of assets and auction of distrained assets to the commune-level People’s Committees of the localities where the taxpayer subject to enforcement has assets subject to distraint (including assets located in different localities);

b) In case the assets subject to enforcement are located in multiple communes or wards within the same province, the tax administration office of the locality where the taxpayer has tax arrears shall send a written request for enforcement by the measure of distraint of assets and auction of distrained assets to the provincial-level People’s Committee;

c) The tax administration office shall notify the commune-level or provincial-level People’s Committee on the non-execution of the auction of distrained assets when the taxpayer falls into a case of invalidation of the enforcement decision as specified in Clause 2, Article 49 of the Law on Tax Administration, so that the commune-level or provincial-level People’s Committee may issue a decision on invalidation of the enforcement decision.

6. Decisions on enforcement by the measure of distraint of assets and auction of distrained assets issued by the Chairpersons of provincial-level or commune-level People’s Committees shall be sent to the taxpayers subject to enforcement. For distrained assets subject to ownership registration, the decisions on enforcement by the measure of distraint of assets shall be sent to the taxpayers and the following agencies:

a) Land use rights registration offices, agencies competent to register land-attached assets in case of distraint of land use rights and land-attached assets;

b) Agencies competent to register means of transport in case of distraint of means of transport;

c) Other agencies competent to register asset ownership and use rights in accordance with law regulations.

7. Handling of proceeds from auction of distrained assets:

a) Taxpayers subject to enforcement shall pay all expenses for enforcement activities to enforcement-executing organizations;

b) Agencies executing the measure of distraint of assets and auction of distrained assets shall:

b.1) Pay expenses for enforcement;

b.2) 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 paying the tax arrears according to distraint decisions, except for state-owned goods;

b.3) Return the difference to taxpayers subject to enforcement after they fully pay expenses for enforcement and tax arrears into the state budget.

8. Expenses for enforcement of tax administration-related administrative decisions shall comply with Articles 48 through 53 of the Government’s Decree No. 296/2025/ND-CP.

9. Persons issuing enforcement decisions may use state budget funds for execution of 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 49 of the Law on Tax Administration.

10. The organization of enforcement by the measure of distraint of assets shall comply with Articles 24 through 35 of the Government’s Decree No. 296/2025/ND-CP.

Article 72. Enforcement by the measure of submission of written requests for application of bankruptcy procedures

1. The tax administration office shall submit a written request for application of bankruptcy procedures specified at Point g, Clause 1, Article 49 of the Law on Tax Administration against an enterprise or cooperative falling into any of the following cases:

a) The enterprise or cooperative has not operated at its registered address for more than 3 years from the date on which the tax office issues a notice on the taxpayer not operating at its registered address, and the taxpayer has not submitted a dossier of request for restoration of its tax identification number or invalidation of its tax identification number; the tax administration office has implemented one of the enforcement measures specified in Articles 66, 68, 69, 70 and 71 of this Decree against the enterprise or cooperative but has failed to recover the tax arrears;

b) The enterprise or cooperative is subject to enforcement of a tax administration-related administrative decision, and the tax administration office has applied measures for enforcement of tax administration-related administrative decisions against the enterprise or cooperative in accordance with regulations for a period of 3 years or more but has failed to collect the tax arrears.

2. The tax administration office shall carry out the order and procedures for submission of a written request for application of bankruptcy procedures in accordance with the Law on Recovery and Bankruptcy No. 142/2025/QH15.

3. In case the court issues a notice on returning of the written request or a decision on non-opening of bankruptcy procedures at the request of the tax administration office, the tax administration office shall apply the measure to enforce tax administration-related administrative decisions defined in Article 73 of this Decree.

Article 73. Enforcement by the measure of revocation of business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, establishment and operation licenses, practice licenses, branch or representative office operation registration certificates, certificates of business location registration, registration or request for termination of the confirmation of notification or registration of e-commerce activities

1. Enforcement by the measure of revocation of business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, establishment and operation licenses, practice licenses, branch or representative office operation registration certificates, certificates of business location registration, registration or request for termination of the confirmation of notification or registration of e-commerce activities shall apply to a taxpayer falling into any of the following cases:

a) The taxpayer (except for the case specified at Point b, Clause 1, Article 72 of this Decree) is subject to enforcement of a tax administration-related administrative decision, and the tax administration office has applied measures to enforce tax administration-related administrative decisions against the taxpayer in accordance with regulations for a period of 3 years or more but has failed to recover the tax arrears;

b) The taxpayer is a foreign organization or foreign individual having registered business operations on an e-commerce platform in Vietnam and is subject to enforcement of a tax administration-related administrative decision;

c) The taxpayer falls into one of the cases specified in Clause 3, Article 72 of this Decree.

2. Tax administration offices shall verify information on taxpayers subject to the enforcement measure through 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 a business registration certificate must contain the following principal contents: the competent state agency receiving the written request; information on the taxpayer subject to enforcement, including: name, tax identification number and registered business address; type of document requested to be revoked; information related to the document requested to be revoked (number and date of issuance); reason for revocation; and the proposed time of the issuing agency’s revocation of the business registration certificate;

b) The written request for revocation must be sent to the taxpayer subject to enforcement and the competent state administration agency for revocation of the business registration certificate within 3 working days from the date of completion of verification of information on the taxpayer subject to the application of enforcement measure as specified in Clause 2 of this Article.

4. Responsibilities of the competent business registration agency:

a) After 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 order and procedures and within the time limit as defined by law regulations or notify the tax administration office of the reason(s) for non-revocation;

b) After receiving the competent state agency’s notice on non-revocation of the business registration certificate, the tax administration office shall continue monitoring the concerned taxpayer’s tax arrears and apply other enforcement measures to remit tax arrears into the state budget.

5. When the taxpayer is eligible for termination of enforcement specified in Clause 2, Article 49 of the Law on Tax Administration and the taxpayer subject to enforcement submits a written request for restoration of legal status, the tax administration office shall make a written request for restoration of the legal status of the enterprise, cooperative, union of cooperatives, cooperative group, business household, branch, representative office or business location and send it to the competent state agency for restoration of its legal status:

a) A written request for restoration of legal status must contain the following principal contents: name of the requesting tax administration office and the competent state agency receiving the written request; information on the taxpayer subject to enforcement, including name, tax identification number and registered business address; reason for restoration of legal status;

b) The written request for restoration of legal status shall be sent to the competent state administration agency no later than 3 working days from the date on which the tax administration office receives the written request for restoration of legal status.

Chapter VII

IMPLEMENTATION PROVISIONS

Article 74. Effect

1. This Decree takes effect on July 01, 2026.

2. The provisions on allocation of value-added tax payable at Points a.2, a.3, a.4, a.5 and a.6 (except for the allocation of input value-added tax amounts), Clause 2, Article 15 of this Decree shall apply until the end of December 31, 2026.

3. This Decree replaces:

a) Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government, on detailing a number of articles of the Law on Tax Administration;

b) Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration;

c) Decree No. 49/2025/ND-CP dated February 28, 2025 of the Government on prescribing thresholds for the application of temporary exit suspension;

d) Decree No. 117/2025/ND-CP dated June 9, 2025 of the Government prescribing tax administration for business activities on e-commerce platforms and digital platforms by households and individuals.

dd) Decree No. 373/2025/ND-CP dated December 31, 2025 of the Government, amending and supplementing a number of articles of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, on detailing a number of articles of the Law on Tax Administration.

4. Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government (which was amended and supplemented by the Decree No. 102/2021/ND-CP dated November 16, 2021 and Decree No. 310/2025/ND-CP dated December 2, 2025) shall remain effective from July 1, 2026 until a replacing document is issued.

5. In case legal normative documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall apply.

Article 75. Transitional provision

For cases where tax arrears were written off under decisions of Chairpersons of provincial-level People’s Committees before the effective date of this Decree, but taxpayers are required to reimburse the written-off tax arrears in accordance with Clause 2, Article 21 of the Law on Tax Administration and the guidance of the Minister of Finance, Managers of provincial Tax Offices, the Manager of Large Enterprise Taxation Sub-Department, the Manager of E-Commerce Taxation Sub-Department, Heads of Regional Customs Sub-Departments, the Head of the Anti-Smuggling and Investigation Sub-Department and the Head of the Post-Clearance Audit Sub-Department shall have the competence to issue decisions on reinstatement of the written-off tax arrears of taxpayers under their management.

Article 76. Responsibility of implementation

Ministers, heads of ministerial-level agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall implement this Decree.