Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration

THE GOVERNMENT

Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the November 29, 2006 Law on Tax Administration;

Pursuant to the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, applies to the administration of taxes; charges and fees; land rent and water surface rent; land use levy; royalty from the exploitation of natural resources and other state budget revenues collected by tax administration agencies in accordance with law.

Article 2. Taxpayers

Taxpayers regulated by this Decree include:

1. Organizations, households and individuals paying taxes, charges, fees and other state budget revenues collected by tax administration agencies in accordance with law.

2. Organizations assigned to collect charges and fees belonging to the state budget.

3. Tax-withholding organizations and individuals; organizations and individuals carrying out tax procedures for taxpayers, including:

a/ Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that do business in Vietnam not under the investment law and do not apply the Vietnamese accounting regime;

b/ Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to personal income tax;

c/ Organizations acting as shipping agents or agents for foreign carriers and responsible for withholding enterprise income tax on activities of shipping cargoes from Vietnamese seaports to overseas seaports or between Vietnamese seaports;

d/ Organizations providing services of carrying out tax procedures;

dd/ Agents for carrying out customs procedures for imports and exports;

e/ Organizations and individuals providing postal and international express delivery services in case they pay taxes on behalf of taxpayers;

g/ Credit institutions defined in the Law on Credit Institutions in case they guarantee tax payment for taxpayers.

Article 3. Mandate of tax collection

1. Tax administration agencies may mandate other agencies, organizations and individuals to collect some taxes according to the regulations of the Ministry of Finance.

2. Tax collection mandate must be effected through contracts between heads of tax administration agencies and agencies, organizations or individuals mandated to collect taxes, except cases of mandate with regard to irregular incomes as prescribed by the Ministry of Finance.

3. Parties mandated to collect taxes shall notify and urge taxpayers to pay taxes under tax collection mandate contracts; issue tax receipts to taxpayers upon collecting taxes; remit collected tax amounts into state treasury accounts of tax administration agencies; settle collected tax amounts and tax receipts with tax administration agencies; monitor and report to tax administration agencies on new taxpayers or changes in the business scale and lines of taxpayers in localities in which they are mandated to collect taxes.

4. Tax administration agencies shall publicly notify cases of mandated tax collection to taxpayers for information and compliance; provide tax receipts to agencies, organizations and individuals mandated to collect taxes, and guide, inspect and supervise their collection and remittance of collected tax amounts.

5. Agencies, organizations and individuals mandated to collect taxes defined in this Article enjoy mandated tax collection funds deducted from operating funds of tax administration agencies. The Ministry of Finance shall guide the deduction and use of mandated tax collection funds mentioned in this Clause.

Article 4. Application of risk management in tax administration

1. Application of risk management to tax administration by tax agencies

a/ The Ministry of Finance shall:

- Promulgate tax-related risk management regulations in order to raise tax administration effectiveness and prevent tax-related illegal acts;

- Issue a set of criteria for risk management according to functions meeting tax administration requirements in each period.

b/ Tax agencies at different levels shall:

- Use information on taxpayers to build a database serving tax-related risk management work;

- Manage and apply information technology, the system of professional information and database on taxpayers to assess risks in tax administration; assess taxpayers’ law compliance in order to perform tax administration operations and identify and select subjects of tax examination and inspection in accordance with law.

2. Application of risk management by customs offices in tax administration

a/ The Ministry of Finance shall:

- Promulgate regulations on customs-related risk management;

- Promulgate a set of criteria for risk assessment to meet management requirements in each period. Promulgate regulations on assessment of taxpayers’ law compliance.

b/ The General Department of Customs shall build, manage and apply a centralized system of information and data on taxpayers for risk assessment to serve:

- The checking of conditions for registration of tax declaration dossiers;

- The determination of forms of inspection of tax declaration dossiers;

- The determination of forms and extent of physical inspection of imports and exports;

- The identification and selection of subjects of post-customs clearance inspection and tax examination and inspection in accordance with law;

- The assessment of taxpayers’ law compliance.

c/ Customs offices at all levels shall uniformly apply regulations on risk management, risk assessment criteria and assessment of taxpayers’ law compliance.

Chapter II

SPECIFIC PROVISIONS

Article 5. Principles of tax calculation, declaration and payment

1. Except for the cases in which tax administration agencies make tax assessment or calculation under Articles 37, 38 and 39 of the Law on Tax Administration, taxpayers shall calculate and determine tax amounts payable to the state budget according to their tax declarations.

2. Taxpayers shall accurately, honestly and fully fill in tax declaration forms and submit sufficient documents required in tax declaration dossiers to tax administration agencies.

After the prescribed deadline for submission of tax declaration dossiers, if taxpayers detect errors in their tax declaration dossiers already submitted to tax agencies, they may make additional declarations and adjustments to their tax declaration dossiers. Additional tax declaration and adjustment documents may be submitted to tax agencies on any working day, not depending on the deadline for subsequent submission of tax declaration dossiers, but before tax agencies or competent agencies announce tax examination and inspection decisions.

After tax agencies or competent agencies issue conclusions or decisions on tax handling after concluding tax examination and inspection, if taxpayers detect errors in their tax declaration dossiers already submitted and examined and inspected (related to the examination and inspection period and scope), they themselves may make additional declarations and adjustments; the handling must be based on the prescribed regime and objective and subjective causes of the insufficient or incorrect declaration which must be adjusted.

3. If making tax calculation by themselves, taxpayers shall fully pay tax amounts already calculated and declared to tax administration agencies within the time limit for submitting tax declaration dossiers specified in Articles 32 and 33 of the Law on Tax Administration, and Clauses 9 and 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration.

4. If tax administration agencies make tax calculation or assessment, the tax payment time limit is that stated in tax payment notices or tax collection decisions of tax administration agencies.

5. In case taxpayers suspending business activities have made a written request to their direct managing tax agencies, they are not required to submit tax declaration dossiers during the period of suspension. In case taxpayers resume business activities before the end of the period of suspension, they shall send written notices thereof to their direct managing tax agencies and concurrently submit tax declaration dossiers as prescribed.

6. Advance pricing agreement (APA) is made in the principle of independent transactions reflecting the market price in business transactions between associated parties on the basis of Vietnamese law and agreements on avoidance of double taxation and prevention of tax evasion which Vietnam has signed and in conformity with international practice.

The General Department of Taxation shall base itself on the proposals of taxpayers or foreign tax authorities to decide on APA negotiations.

Article 6. Prior determination of codes and customs value and prior certification of origin for imports and exports

1. Before carrying out customs procedures, organizations and individuals shall provide relevant information and documents to provincial-level Customs Departments at which they will carry out customs procedures and make written requests for prior determination of codes or customs value or prior certification of origin for expected imports or exports (below collectively referred to as prior determination).

Within 5 (five) working days after receiving a complete dossier, the provincial-level Customs Department shall make a written request to the General Director of Customs to consider and settle the prior determination.

2. On the basis of laws, the customs database and the submitted dossier, the General Director of Customs shall notify in writing the result of prior determination within 25 (twenty-five) working days after receiving the complete dossier, and post it on the website of the General Department of Customs.

For sophisticated goods which need analysis, assessment and verification before prior determination, the time limit for notification of results of prior determination may be longer but must not exceed 90 (ninety) working days after receipt of a complete dossier. If verification at a competent foreign agency is needed, the time limit for verification complies with the agreement signed with the foreign country concerned.

If lacking grounds and information for prior determination, within 5 (five) working days after receiving the written request of the provincial-level Customs Department, the General Director of Customs shall issue a written notification or request for additional provision of information and documents.

3. A written notification of the result of prior determination is valid for 3 (three) years at most for making customs declarations and carrying out customs procedures for actually imported or exported goods consistent with the provided information and documents.

Upon the expiration of the 3-year time limit, if there is no change in the information, documents and grounds for issuance of written notifications of results of prior determination, the General Department of Customs may consider extending the validity of such written notifications at the request of organizations or individuals.

4. If detecting improper contents in a written notification of the result of prior determination, the General Director of Customs may issue a document revising, supplementing or replacing such notification as appropriate.

5. A written notification of the result of prior determination is invalidated when the laws serving as grounds for issuing the written notification are changed. The written notification is invalidated on the date the changed laws take effect.

6. A written notification of the result of prior determination is not valid when the actually imported or exported goods or the dossier of actual importation or exportation are/is different from the goods requested or dossier of request for prior determination.

Article 7. Application of priority measure in tax administration of imports and exports

1. A taxpayer meeting the following criteria is eligible for priority measure in tax administration procedures:

a/ Not having been handled by tax and customs agencies for acts of tax fraud or evasion, smuggling and illegal border-cross transportation of goods in the last 2 consecutive years, counting from the date the General Department of Customs receives the taxpayer’s written request for recognition as a priority enterprise;

b/ Making via-bank payments for import and export lots;

c/ Carrying out e-customs procedures with customs agencies and e-taxation procedures with tax agencies;

d/ Not having been sanctioned by competent state management agencies for violations of the accounting law in the last 2 consecutive years;

dd/ Meeting the criterion of annual import and export value or investment scale prescribed by the Ministry of Finance.

2. The priority measure is tax refund before examination applied to taxpayers meeting the criteria defined in Clause 1 of this Article and recognized by the General Department of Customs as priority enterprises.

3. Priority enterprises of a country which has signed with Vietnam an agreement on mutual recognition of priority enterprises are entitled to the application of priority measures stated in the signed agreement.

4. Suspension and termination of application of priority measure

a/ If failing to meet 1 (one) of the criteria defined at Points a, b, c and d, Clause 1 of this Article, recognized priority enterprises will be suspended from enjoying the application of priority measure.

b/ The application of priority measure will be terminated in the following cases:

- Upon the expiration of the period of suspension of the application of priority measure mentioned at Point a of this Clause, the enterprise fails to remedy its violations;

- The enterprise makes a written request for discontinued application of priority measure;

- Upon the expiration of the time limit of recognition as a priority enterprise, the enterprise makes no written request for extension.

5. Time limit, competence for recognition, extension, suspension, termination, and management of priority enterprises

a/ The first time limit of application of priority measure is 3 years;

b/ The extended period is between 3 and 5 years.

c/ The period of suspension of priority measure is between 2 and 6 months;

d/ The General Director of Customs shall decide on recognition, extension, suspension termination and management of priority enterprises.

Article 8. Modification and addition of tax registration information

1. When modifying and adding information in the submitted tax registration dossier, a taxpayer shall notify it to the direct managing tax agency (stated in the tax registration certificate, business registration certificate or enterprise registration certificate) within 10 (ten) working days from the date of making such modification and addition.

For taxpayers that have been granted tax registration certificates but fail to notify information on their accounts already opened at commercial banks and/or credit institutions to tax agencies before this Decree takes effect, they shall make such notification by December 31, 2013, as the latest.

In the course of production and business, when changing or adding their accounts at commercial banks and credit institutions, taxpayers shall notify such to tax agencies in quarterly temporary enterprise income tax declarations.

2. A taxpayer that relocates its office, which leads to the change of the provincial-level direct managing tax agency shall, before the relocation, fully pay the tax amount owed; request refund of overpaid tax amounts (excluding personal income tax), uncredited value-added tax amount eligible for refund under regulations (or request the tax agency to certify the uncredited value-added tax amount as a basis for transfer to the new tax agency for further monitoring) without having to make tax finalization with the tax agency, unless the time of office relocation coincides with the time of annual tax finalization prescribed by law. For personal income tax, if having some overpaid tax amount, the taxpayer may have it subtracted from the tax payable to the new tax agency.

3. In case of changes in information in tax registration certificates, direct managing tax agencies shall withdraw granted tax registration certificates and grant new ones to taxpayers.

4. In case of making tax registration according to the one-stop-shop process and procedures prescribed by the law on business registration, the modification and addition of tax registration information must be conducted according to such process and procedures.

Article 9. Tax declaration dossiers

1. A tax declaration dossier comprises a tax return made according to a form set by the Ministry of Finance and relevant documents used by a taxpayer for making tax declaration and calculation.

2. A tax return must have the following principal contents:

a/ Its type name and code;

b/ Tax period or time of arising of tax liability;

c/ Information on the taxpayer: name, tax identification number and contact address;

d/ Information on bases for calculation of the payable tax amount;

dd/ Signature of the taxpayer or his/her/its lawful representative;

In case the taxpayer makes tax declaration through a tax agent, in addition to the information specified at Points a, b, c, d and dd of this Clause, a tax return must have the following contents: Name, tax identification number and contact address of the tax agent; agency contract; tax agent’s staff and signature of tax agent’s staff.

3. Electronic tax declaration dossiers comply with the law on e-customs procedures and e-tax procedures.

Article 10. Dossiers of additional declarations

1. A dossier of additional declaration comprises:

a/ The tax return and other documents relevant to the tax declaration dossier of the period of additional or modified declaration;

b/ The written explanation about the addition or modification.

2. The time limit for submitting dossiers of additional declarations is prescribed in Article 34 of the Law on Tax Administration and Clause 2, Article 5 of this Decree.

Article 11. Declaration of value-added tax

1. Declaration of value-added tax (except value-added tax on imports and exports) is specified as follows:

a/ Declaration on a monthly basis, except cases of declaration on a quarterly basis, declaration for each time of arising of tax liability and declaration by the presumption method;

b/ Declaration on a quarterly basis, which is applicable to taxpayers that satisfy the condition of total turnover of up to VND 20 billion from goods or services in the preceding year:

- Taxpayers that have just commenced their production or business operation, they shall make value-added tax declaration on a monthly basis. After having conducted their production or business operation for full 12 months, they may base themselves on their goods or service sale turnover of the year to make value-added tax declaration on a monthly or quarterly basis from the subsequent calendar year;

- Declaration on a quarterly basis is kept stable for every 3 calendar years, with the first quarterly declaration period starting from the effective date of this Decree to the end of 2016;

- Taxpayers subject to tax declaration on a quarterly basis wish to make tax declaration on a monthly basis shall notify in writing tax offices thereof. The tax declaration on a monthly or quarterly basis is kept stable for the whole calendar year.

c/ Declaration for each time of arising of tax liability is applicable to goods or services sold or provided by taxpayers that conduct construction, installation or sale activities without setting up affiliated units in provincial-level localities other than localities where they are headquartered (below referred to as extra-provincial business). If tax liability arises several times in a month, taxpayers may register with tax administration agencies to make value-added tax declaration on a monthly basis.

2. Value-added tax declaration dossiers:

a/ A monthly or quarterly value-added tax declaration dossier comprises:

- The value-added tax return;

- A list of goods or service sale invoices;

- A list of goods and service purchase invoices;

- Other documents related to the payable tax amount.

b/ Dossiers of value-added tax declaration upon each time of arising of tax liability are value-added tax returns for each time of arising of tax liability.

Article 12. Declaration of enterprise income tax

1. Declaration of enterprise income tax is specified as follows:

a/ Declaration for temporary calculation on a quarterly basis;

b/ Declaration for each time of arising of tax liability for enterprise income from the transfer of real estate or other business activities as prescribed by the law on enterprise income tax;

c/ Declaration on a quarterly basis, for non-business units;

d/ Declaration for annual finalization or declaration for tax finalization upon enterprise division, splitting, consolidation, merger, ownership transformation, dissolution or operation termination.

2. Enterprise income tax declaration dossiers:

a/ Dossiers of enterprise income tax declaration for temporary calculation on a quarterly basis are quarterly enterprise income tax returns for temporary calculation;

b/ Dossiers of declaration of enterprise income tax on incomes from the transfer of real estate are enterprise income tax returns for incomes from the transfer of real estate, and relevant documents;

c/ Dossiers of quarterly enterprise income tax declaration are quarterly enterprise income tax returns;

d/ A dossier of declaration for enterprise income tax finalization comprises:

- The declaration for enterprise income tax finalization;

- The annual financial statement or financial statement up to the time of enterprise division, splitting, consolidation, merger, ownership transformation, dissolution or operation termination;

- Other documents related to tax finalization.

dd/ Dossiers of enterprise income tax declaration for each time of arising of tax liability are enterprise income tax returns.

Article 13. Declaration of excise tax

1. Declaration of excise tax on a monthly basis is applicable to goods and services liable to excise tax (except excise tax on imports); for goods purchased for export but domestically consumed, declaration must be made for each time of arising of tax liability.

2. Excise tax declaration dossiers:

a/ A dossier of monthly excise tax declaration comprises:

- The monthly excise tax return;

- A list of sale invoices of goods or services liable to excise tax;

- A list of creditable excise tax amounts (if any).

b/ Excise tax declaration dossiers for each time of arising of tax liability for goods purchased for export but domestically consumed are excise tax returns.

Article 14. Tax declaration for imports and exports

1. Tax declaration for imports and exports referred to in this Article covers declaration of value-added tax, excise tax, import duty, export duty and environmental protection tax.

2. Tax declaration for imports and exports must be made for each time of arising of tax liability.

In case a single customs declaration for imports or exports is registered for multiple importations or exportations in accordance with the customs law, tax declaration and calculation must be made for each time of actual importation or exportation when carrying out customs procedures for exports or imports.

3. For imports or exports which are not liable to import duty, export duty, excise tax, value-added tax and environmental protection tax or are eligible for exemption from or consideration for exemption from import duty or export duty or have enjoyed preferential or particularly preferential tax rates or are subject to tariff quotas, but now become liable to these taxes or their tax exemption, tax exemption consideration purpose changes or their eligibility for preferential or particularly preferential tax rates or tariff quotas no longer exist, taxpayers shall strictly comply with relevant regulations on state management applicable to such change and notify such to customs offices that have carried out customs produces for these goods, and make new customs declarations suitable to the change.

When goods imported for creation of fixed assets of preferential investment projects which have enjoyed import duty incentives applicable to different investment sectors or localities as provided in relevant laws are transferred to other entities for further implementation of projects in sectors or localities eligible for incentives, they still enjoy tax incentives provided by law and project transferors and transferees are not required to declare and pay import duty.

4. Dossiers of tax declaration for imports and exports are customs dossiers.

5. Additional tax declaration and dossiers of additional tax declaration for imports and exports comply with regulations of the Ministry of Finance.

Article 15. Declaration of royalty (except crude oil and natural gas)

1. Declaration of royalty is prescribed as follows:

a/ Monthly declaration is applicable to organizations and individuals that exploit natural resources, except the case specified at Point b of this Clause and the case of declaration and determination of payable tax amounts by the presumption method;

b/ Declaration for each time of arising of tax liability is applicable to cases in which natural resources purchasers pay tax on behalf of exploiters; organizations are assigned to sell seized or confiscated natural resources liable to pay royalty. If purchasing natural resources more than once in a month, taxpayers may choose to make monthly tax declaration;

c/ Declaration for annual finalization or declaration upon termination of natural resources exploitation, enterprise ownership transformation or reorganization or operation termination.

2. Royalty declaration dossiers:

a/ Monthly royalty declaration dossiers or dossiers of declaration upon each time of arising of tax liability are royalty returns and lists of natural resources purchased;

b/ Dossiers of declaration for royalty finalization are royalty finalization returns and relevant documents.

Article 16. Declaration of environmental protection tax

1. Declaration of environmental protection tax is prescribed as follows:

a/ Dossiers of declaration of environmental protection tax on imports liable to the tax (except petrol, oil, and grease imported by wholesale petrol and oil trading companies) comply with Article 14 of this Decree;

b/ Monthly tax declaration for environmental protection tax-liable goods produced (or packages for pre-packaging goods but not used by purchasers for packaging products), sold, exchanged, internally consumed, donated or given as gifts.

2. Environmental protection tax dossiers:

a/ For imports (except petrol, oil and grease imported by wholesale petrol and oil trading companies), environmental protection tax dossiers comply with Clause 4, Article 14 of this Decree;

b/ For goods produced (or packages for pre-packaging goods but not used by purchasers for packaging products), sold, exchanged, internally consumed, donated or given as gifts, and petrol and oil of wholesale petrol and oil trading companies, environmental protection tax dossiers are environmental protection tax returns. Wholesale petrol and oil trading companies shall make tax declaration for petrol and oil volumes sold in localities where they make value-added tax declaration.

Article 17. Declaration of personal income tax

1. Declaration of personal income tax may be made on a monthly basis, a quarterly basis, an annual basis and for each time of arising of tax liability.

2. Cases eligible for declaration of personal income tax on a monthly basis, a quarterly basis or an annual basis and for each time of arising of tax liability are specified by the law on personal income tax.

Tax declaration dossiers are personal income tax returns and other relevant documents.

3. Declaration for personal income tax finalization complies with the law on personal income tax.

a/ Dossiers of declaration for tax finalization for income payers are tax finalization returns and other relevant documents;

b/ Dossiers of declaration for tax finalization for individuals are tax finalization returns and other relevant documents of individuals.

4. The Ministry of Finance shall specifically guide tax declaration dossiers and tax finalization declaration dossiers prescribed in this Article.

Article 18. Declaration of license tax

1. Declaration of license tax is as follows:

a/ One-off declaration of license tax must be made not later than the last day of the month in which taxpayers commence business operation. Taxpayers that have just founded their business establishments but not yet conducted production or business operation shall make license tax declaration within thirty days from the date of grant of the business and tax registration certificate or enterprise registration certificate;

b/ Declaration of license tax must be made in the year when the payable license tax rate is changed.

2. License tax declaration dossiers are license tax returns.

Article 19. Declaration of land-related taxes and state budget revenues

1. Declaration of land-related revenues is specified as follows:

a/ Annual declaration is applicable to:

- Non-agricultural land use tax;

- Agricultural land use tax;

- Land and water surface rents payable on an annual basis by land and water surface renters.

b/ Declaration upon each time of arising of tax liability is applicable to:

- Land use levy;

- Land and water surface rents payable in lump sum for the whole rent term by land and water surface renters.

2. Dossiers of declaration of land-related taxes or state budget revenues

a/ Dossiers of declaration of non-agricultural land use tax are non-agricultural land use tax returns and non-agricultural land use tax general returns and relevant documents prescribed by law;

b/ Dossiers of declaration of agricultural land use tax are agricultural land use tax return;

c/ A dossier of declaration of land and water surface rent comprises:

- The land and water surface rent declaration;

- Documents relevant to the State’s land and water surface lease as prescribed by law;

- Documents and papers proving the eligibility for land or water surface rent exemption or reduction (if any);

- Documents and papers relevant to compensation and support as prescribed by law (if any).

d/ A dossier of declaration of land use levy comprises:

- The land use levy declaration;

- Papers relevant to the State’s land lease or permission for conversion of land use purpose or form as prescribed by law;

- Documents and papers proving the eligibility not to pay land or water surface rent or for land or water surface rent exemption or reduction (if any);

- Documents and papers relevant to compensation and support as prescribed by law (if any).

Article 20. Declaration of charges, fees and other state budget revenues

1. Declaration of charges, fees and other state budget revenues is specified as follows:

a/ Monthly declaration is applicable to charges and fees other than those specified at Point b of this Clause;

b/ Declaration for each time of arising of liability is applicable to registration fee;

c/ Declaration for annual finalization or for finalization upon operation termination is applicable to the case specified at Point a of this Clause;

d/ Declaration of customs fee complies with regulations of the Ministry of Finance.

2. Dossiers of declaration of charges, fees and other state budget revenues specified in Clause 1 of this Article are charge or fee declarations or declarations for finalization of charges, fees or other state budget revenues and other relevant documents.

Article 21. Declaration of value-added tax and enterprise income tax (or personal income tax) of foreign organizations and individuals doing business in Vietnam or earning incomes in Vietnam (below referred to as foreign contractors); declaration of taxes related to dossiers of application of tax agreements and other international agreements

1. Tax declaration by foreign contractors that pay value-added tax by the method of direct calculation on added value and pay enterprise income tax in a percentage (%) of turnover (or personal income tax):

a/ Tax declaration by foreign institutional contractors:

- Declaration of value-added tax and enterprise income tax upon each time of arising of tax liability. If tax liability arises several times in a month, taxpayers may register with tax administration agencies to make monthly or quarterly tax declaration;

- Declaration for tax finalization upon the expiration of contracts.

b/ Tax declaration by foreign individual contractors:

Declaration of value-added tax complies with this Article, declaration of personal income tax complies with Article 17 of this Decree.

c/ Dossiers of tax declaration of foreign contractors:

- A dossier of tax declaration comprises:

+ The foreign contractor’s tax return;

+ Copies of contracts and sub-contracts and contract summaries in Vietnamese related to declared tax amounts (for the first tax declaration of the contract).

- A dossier of declaration for tax finalization comprises:

+ The foreign contractor’s tax finalization declaration;

+ A list of contractors and sub-contractors participating in the contract performance;

+ A list of tax payment receipts;

+ The written record of contract liquidation (if any).

2. Declaration of taxes related to the application of tax agreements and other international agreements

Taxpayers that pay taxes on exports, imports, goods production or trading or service provision and earn incomes not liable to taxes or are eligible for tax exemption or reduction under treaties to which Vietnam is a contracting party shall make and submit dossiers for tax non-liability or tax exemption or reduction under these treaties together with tax declaration dossiers.

The Ministry of Finance shall prescribe procedures applicable to cases not liable to taxes or eligible for tax exemption or reduction under treaties. Related state agencies shall certify the scope and goods or services not liable to taxes or eligible for tax exemption or reduction under treaties which they have signed.

Article 22. Declaration of royalty and enterprise income tax for exploitation and export of crude oil (including condensate), natural gas (including associated gas, and coal gas); declaration of value-added tax, enterprise income tax and royalty tax for hydropower generation

1. For the exploitation and export of crude oil and natural gas

a/ Tax declaration for exploitation and export of crude oil and natural gas is as follows;

- Declaration of royalty and enterprise income tax for crude oil upon each exportation;

- Declaration of royalty for natural gas on a monthly basis;

- Declaration of enterprise income tax for natural gas on a monthly or quarterly basis;

- Declaration for finalization of royalty and enterprise income tax for crude oil and natural gas on an annual basis or upon the expiration or termination of petroleum exploitation contracts.

b/ Tax declaration dossiers:

- Dossiers of declaration of royalty and enterprise income tax for crude oil and natural gas are temporarily calculated tax returns.

- Dossiers of declaration for finalization of royalty and enterprise income tax for crude oil and natural gas are royalty finalization returns, enterprise income tax finalization returns and lists and documents relevant to payable tax amounts.

c/ The Ministry of Finance shall specify the tax declaration and payment for exploitation and export of crude oil in conformity with crude oil and natural gas export transactions and payments.

2. For hydropower generation

a/ Value-added tax declaration and payment: Hydropower generation establishments shall make value-added tax declaration in localities where they are headquartered and pay value-added tax to the state treasuries in localities where their hydropower plants (hydropower turbines and dams and main physical facilities) are located. For a hydropower plant located in two or more provinces and centrally run cities, the hydropower generation establishment shall pay into the budgets of these provinces and cities value-added tax amounts in proportion to the investment values of the plant in these provinces and cities;

b/ Enterprise income tax declaration and payment: For an independent-accounting hydropower company that has dependent-accounting hydropower generation establishments located outside the locality where the company is headquartered, enterprise income tax must be calculated and paid in the locality where it is headquartered and localities where its hydropower generation establishments are located in accordance with the law on enterprise income tax. For dependent-accounting hydropower generation establishments of power generation corporations of the Electricity of Vietnam Group (EVN) (including dependent-accounting hydropower companies and dependent hydropower plants) located in provinces and centrally run cities other than the localities where EVN and power generation corporations are headquartered, enterprise income tax amounts must be calculated and paid in the localities where EVN and corporations are headquartered and localities where dependent-accounting hydropower generation establishments are located in accordance with the law on enterprise income tax. In case a hydropower plant (hydropower turbines, dams and main physical facilities) is located in two or more provinces and centrally run cities, the hydropower plant shall pay enterprise income tax amounts to the budgets of these provinces and cities in proportion to its investment values in these provinces or cities;

c/ Royalty declaration and payment: A hydropower generation establishment shall declare and pay royalty in the locality where it has registered for tax declaration and payment. In case royalty paid by a hydropower generation establishment is divided to different localities, it shall submit its royalty declaration dossier to the tax agency of the locality where it has registered tax declaration (or where it is located) and send its copies to the tax agencies of the localities enjoying the paid royalty, and pay the royalty into the budgets of the provinces and centrally run cities in proportion to the hydropower reservoir bed areas, compensations paid for ground clearance and resettlement, number of households resettled and compensations for damage in the reservoir;

d/ The determination of payable value-added tax, enterprise income tax and royalty amounts prescribed at Points a, b and c of this Clause is applicable to hydropower plants which commence their production and business operation from the effective date of the Government’s Decree No. 106/2010/ND-CP of October 28, 2010. The Ministry of Finance shall guide tax declaration and payment suitable to hydropower generation.

Article 23. Tax declaration for cases of tax payment by the presumption method

1. Annual tax declaration is applied to regular business activities of business households and individuals paying taxes by the presumption method.

2. Business individuals and households paying taxes by the presumption method shall declare and pay value-added tax, excise tax, royalty, environmental protection tax and personal income tax. A business individual or household paying tax by the presumption method that generates a turnover not liable to value-added tax under the Value-Added Tax Law or an income not liable to personal income tax under the law on personal income tax is not required to pay value-added tax or personal income tax.

Tax offices shall fully and promptly publish on the website of the tax sector lists of business households and individuals not subject to tax payment by the presumption method and payable tax amounts of business households and individuals paying tax by the presumption method.

The Ministry of Finance shall provide the publicity of tax amounts paid to the state budget by business households and individuals under this Article.

Article 24. Time limit for submission of tax declaration dossiers

1. The time limit for submission of tax declaration dossiers complies with Articles 32 and 33 of the Law on Tax Administration and Clauses 9 and 10, Article 1 of the Law Amending and Supplementing a Number of Articles of the Tax Administration Law.

2. The time for submission of the registration fee declaration dossier is when a taxpayer registers the ownership and use rights over an asset with a competent state management agency.

3. The time limit for submission of the tax declaration dossier for land rents paid in a lump sum or for land use levy is 30 days after the issuance of the decision on land allocation or lease.

4. Time limit for submission of dossiers of declaration of taxes and land-related state budget revenues:

a/ For first-time declaration: The time limit for dossier submission is 30 days after the date of arising a tax liability toward the state budget for each specific revenue as prescribed by law. The date of arising a tax liability toward the state budget complies with law;

b/ For additional declaration: When arise factors resulting in a change in the taxpayer or payable tax amount, the taxpayer shall make an additional declaration within 30 (thirty) days after such change occurs;

c/ For general declaration of non-agricultural land use tax, the time limit for submission of tax declaration dossiers is March 31 of the calendar year following the tax year.

5. The time limit for submission of tax declaration dossiers for imports and exports complies with the customs law.

Article 25. Places for submission of tax declaration dossiers

1. Except for the cases specified in Clauses 2, 3, 4 and 5 of this Article, taxpayers shall submit tax declaration dossiers and dossiers of declaration of charges, fees and other state budget revenues to their managing tax agencies.

2. Dossiers of declaration of non-agricultural land use tax and agricultural land use tax; registration fee declaration dossiers, dossiers of declaration of value-added tax on extra-provincial business activities and dossiers of declaration of tax payment by the presumption method must be submitted to district-level Tax Departments of localities where these taxes arise.

3. Dossiers of royalty declaration for natural resource exploitation activities or enterprise income tax declaration for real estate transfer activities shall be submitted to managing tax agencies (provincial-level Tax Departments or district-level Tax Departments) of the localities in which natural resource exploitation or real estate transfer activities are carried out, if the taxpayers’ head offices and their establishments carrying out natural resource exploitation or real estate transfer activities are based in the same provinces or centrally run cities. In case a taxpayer’s head office is based in a province or centrally run city while it carries out natural resource exploitation or real estate transfer activities in another, the taxpayer shall submit the tax declaration dossier to the managing tax agency (provincial-level Tax Department or district-level Tax Department) of the locality where natural resource exploitation or real estate transfer activities are carried out.

Particularly for crude oil and natural gas exploitation activities, places for submission of royalty declaration dossiers comply with the Ministry of Finance’s guidance.

4. Places for submission of dossiers of excise tax declaration are provinces and centrally run cities in which taxpayers’ establishments producing goods liable to excise tax are based if these establishments are not based in localities where their head offices are based.

5. Tax declaration dossiers for imports and exports must be submitted to customs offices at which customs declarations are registered. E-submission of tax declaration dossiers for imports and exports complies with the Ministry of Finance’s regulations.

6. Places for submission of tax declaration dossiers under the “one-stop shop” mechanism comply with the order and procedures under this mechanism.

Article 26. Places and modes of tax payment

1. Taxpayers shall pay tax amounts, late payment interests and fines into the state budget:

a/ Through credit institutions in accordance with the Law on Credit Institutions or service providers in accordance with law;

b/ At the State Treasury;

c/ At tax administration agencies;

d/ Through tax collection organizations authorized by tax administration agencies.

 2. Tax administration agencies may open tax collection accounts at credit institutions in accordance with the Law on Credit Institutions for gathering revenues from tax amounts, late payment interests and fines and other amounts paid by taxpayers (below referred to as budget revenues), except amounts paid by taxpayers at the State Treasury. At the end of every working day, tax amounts, late payment interests and fines paid by taxpayers to tax collection accounts at credit institutions under the Law on Credit Institutions must be transferred to the state budget.

The Ministry of Finance shall specify the payment of tax amounts, late payment interests and fines and other amounts to the state budget; tax administration agencies’ opening of tax collection accounts at credit institutions under the Law on Credit Institutions, accounting of taxpayers’ tax amounts and transfer of paid tax amounts, late payment interests and fines to the state budget.

3. Credit institutions defined in the Law on Credit Institutions, service providers defined by law, the State Treasury, tax administration agencies and tax collection organizations authorized by tax administration agencies (below referred to as tax collection agencies and organizations) shall arrange venues, means and personnel for tax collection, assuring convenience for taxpayers to promptly pay tax amounts, late payment interests and fines to the state budget.

4. Agencies or organizations shall give taxpayers tax receipts when receiving tax amounts, late payment interests and fines or when withholding tax amounts.

5. The Ministry of Finance shall provide the time limit for transferring to the state budget tax amounts, late payment interests and fines collected in cash in deep-lying, remote, island and hard-to-access areas.

6. Tax collection agencies and organizations that fail to transfer to the state budget tax amounts, late payment interests and fines collected from taxpayers under regulations shall pay late payment interests from the date of expiration of the time limit for transfer to the state budget to the date the tax amounts are transferred to the state budget.

Article 27. Payment of tax amounts, late payment interests and fines managed by tax offices

The order of payment of tax amounts, late payment interests and fines complies with Point 1, Clause 12, Article 1 of the Law Amending and Supplementing a Number of Articles of the Tax Administration Law. Amounts arising in different times but of the same rank of order must be paid according to the chronological order of arising such amounts.

The Ministry of Finance shall specify the order of paying tax amounts, late payment interests and fines specified in this Article.

Article 28. Determination of tax payment date

1. For tax payment in cash or via account transfer to a tax collection agency or organization: The date of tax payment is the one certified by the tax collection agency or organization on the tax receipt given to a taxpayer.

2. For e-tax payment: The date of tax payment is the one on which a taxpayer makes a withdrawal transaction from its/his/her bank account for tax payment and such transaction is certified as successful by the corebanking system of the taxpayer’s bank.

Article 29. Handling of overpaid tax amounts, late payment interests and fines

A tax amount, late payment interest or fine is regarded as overpaid when:

a/ It is larger than the payable tax amount, late payment interest or fine for each type of tax within 10 years counting from the date of payment to the state budget except the case specified in Clause 2, Article 111 of the Law on Tax Administration;

b/ The taxpayer has a refundable tax amount under the law on value-added tax, excise tax, export tax, import tax, environmental protection tax or personal income tax.

2. A taxpayer may request a tax administration agency to handle an overpaid tax amount, late payment interest or fine by the following methods:

a/ Clearing the overpaid amount against arrears of tax amounts, late payment interests and fines;

b/ Clearing the overpaid amount against payable tax amounts of the subsequent period, except the case specified at Point b, Clause 1 of this Article;

c/ Refunding and concurrently clearing the overpaid amount against arrears of tax amounts, late payment interests and fines of other types of tax or refunding the overpaid amount if the taxpayer has no arrear of tax amount, late payment interest and fine.

3. Direct managing tax agencies shall handle overpaid tax amounts, late payment interests and fines of taxpayers who are dead, missing or lose their civil act capacity, in accordance with the Civil Code and Clause 2 of this Article.

4. The Ministry of Finance shall provide procedures for, and payment order of, clearing tax amounts, late payment interests and fines provided in Clause 2 of this Article.

5. Organizations paying salaries and remunerations that are authorized by individuals to make personal income tax finalization shall clear overpaid and underpaid tax amounts, withhold payable tax amounts and refund overpaid amounts to individuals upon tax finalization. The Ministry of Finance shall specify the implementation of this Clause.

Article 30. Tax payment in the course of settling complaints or lawsuits

1. While their complaints or lawsuits about tax amounts calculated or assessed by tax administration agencies are settled, taxpayers shall still fully pay those tax amounts, late payment interests and fines (if any) under regulations, unless competent state agencies decide to suspend the implementation of tax calculation or tax assessment decisions of tax administration agencies.

2. If paid tax amounts are larger than tax amounts determined according to the results of complaint settlement by competent agencies or court judgments or rulings, taxpayers may clear overpaid amounts against payable tax amounts, late payment interests and fines of the subsequent period or have overpaid tax amounts, late payment interests and fines refunded together with interests thereon.

a/ The interest is calculated from the date the taxpayer pays tax amounts to the date the tax administration agency issues a tax refund decision;

b/ The interest rate is the prime interest rate announced by the State Bank and effective at the time the tax administration agency issues a tax refund decision.

Article 31. Extension of tax payment time limit

1. Cases eligible for extension:

Extension of the tax payment time limit may be considered at the proposal of taxpayers in the following cases:

a/ Taxpayers suffer from material damage caused by natural disasters, fires or unexpected accidents that directly affect their production or business;

Material damage means taxpayers’ loss of property which can be calculated in money such as machinery, equipment, means, supplies, goods, workshops, offices and money and equivalent valuable papers;

b/ Taxpayers have to halt operation as a result of relocation of their production and business establishments at the request of competent state agencies, thus affecting their production or business outcomes;

c/ Taxpayers have not received capital construction investment capital amounts stated in state budget estimates;

d/ Taxpayers are unable to pay tax on time in case imported materials and supplies for export production have a production or reserve cycle longer than 275 days; or they meet other exceptional difficulties.

2. Tax amounts, late payment interests and fines eligible for payment time limit extension:

a/ For the case specified at Point a, Clause 1 of this Article, eligible for extension of the payment time limit are the tax amounts, late payment interests and fines owed by taxpayers by the date of occurrence of a natural disaster, fire or unexpected accident, which must not exceed the difference between the value of material damage and the value of damages payable by responsible individuals and organizations under law;

b/ For the case specified at Points b, Clause 1 of this Article, eligible for extension of the payment time limit are the tax amounts, late payment interests and fines owed by taxpayers by the date taxpayers halt production and business operations, which must not exceed relocation expenses and the damage caused by the relocation of production and business establishments;

c/ For the case specified at Point c, Clause 1 of this Article, eligible for extension of the payment time limit are the tax amounts, late payment interests and fines owed by taxpayers by the date of request for extension, which must not exceed the unpaid state budget capital amounts;

 d/ For the case specified at Point d, Clause 1 of this Article, eligible for extension of the payment time limit are the arising tax amounts, late payment interests and fines owed by taxpayers who meet other exceptional difficulties.

3. Tax payment time limit extension:

a/ A tax payment time limit extension must not exceed 2 (two) years from the date of expiration of the tax payment time limit, for the case specified at Point a, Clause 1 of this Article;

b/ A tax payment time limit extension must not exceed 1 (one) year from the date of expiration of the tax payment time limit, for the cases specified at Points b, c and d, Clause 1 of this Article.

4. Competence to extend tax payment time limit:

a/ Heads of managing tax agencies of taxpayers shall, based on tax payment time limit extension dossiers, decide on the tax amounts eligible for payment extension and the extension period, for the cases specified at Points a, b and c, Clause 1 of this Article.

b/ Heads of customs offices shall decide on the tax amounts eligible for payment extension and the extension period, for the cases specified at Points a, b and c, Clause 1, and cases of importing materials and supplies for export production with a production or reserve cycle longer than 275 days under Point d, Clause 1, of this Article;

c/ Extension of the tax payment time limit for other cases of exceptional difficulties must assure no adjustment to state budget revenue estimates already decided by the National Assembly, in which:

- The Government shall decide on tax payment time limit extension for cases of market support and removal of general difficulties for production and business;

- The Prime Minister shall decide on tax payment time limit extension on a case-by-case basis for other cases of exceptional difficulties at the proposal of the Minister of Finance.

5. Decisions on tax payment time limit extension must be published on the websites of tax administration agencies.

Article 32. Write-off of arrears of tax amounts, late payment interests and fines

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

a/ Enterprises that have been declared bankrupt and have made payments in accordance with the bankruptcy law and no longer have assets for payment of tax amounts, late payment interests and fines;

b/ Persons that are regarded by law as dead, missing or losing civil act capacity and have no asset for  payment of tax amounts, late payment interests and fines;

c/ Arrears of tax amounts, late payment interests and fines other than those specified at Points a and b, Clause 1 of this Article, which fully meet the following conditions:

- More than 10 years have passed from the date of expiration of the payment time limit;

- Tax administration agencies have taken all measures to enforce tax administrative decisions but fail to fully collect tax amounts, late payment interests and fines.

2. For the cases specified in Clause 1 of this Article, if the principal tax arrears are written off, their late payment interests must be concurrently written off.

3. Scope of writing off arrears of tax amounts, late payment interests and fines

Arrears of tax amounts, late payment interests and fines eligible for write-off include tax amounts, late payment interests and fines and other payable state budget revenues to be collected by tax administration agencies in accordance with law.

Particularly, land use levy and land rent arrears may be written off accordance to the Land Law and its guiding documents.

4. Reporting on annually written off arrears of tax amounts, late payment interests and fines

a/ Chairpersons of provincial-level People’s Committees shall summarize annually written off tax amounts, late payment interests and fines according to the competence provided in Clause 22, Article 1 of the Law Amending and Supplementing a Number of Articles of the Tax Administration Law, for reporting to the Ministry of Finance when reporting on finalization of state budget funds of their provinces or cities;

b/ The Minister of Finance shall summarize annually written off tax amounts, late payment interests and fines according to the competence provided in Clause 22, Article 1 of the Law Amending and Supplementing a Number of Articles of the Tax Administration Law;

c/ The Minister of Finance shall report on annually written off tax amounts, late payment interests and fines under Points a and b of this Clause to the Government for submission to the National Assembly for approval of state budget finalization.

5. The Ministry of Finance shall specifically guide dossiers, order and procedures for write-off of arrears of tax amounts, late payment interests and fines.

Article 33. Tax assessment

1. Taxpayers are subject to tax assessment by tax agencies in the following cases:

a/ They fail to make tax registration under Article 22 of the Law on Tax Administration;

b/ They fail to submit tax declaration dossiers within 10 days from the date of expiration of the time limit for submission of tax declaration dossiers or the extended one according to regulations;

c/ They fail to supplement their tax declaration dossiers at the request of tax administration agencies or supplement their tax declaration dossiers with incomplete, untruthful or inaccurate tax bases;

d/ They fail to produce accounting documents, invoices, vouchers and documents related to the identification of factors to be used as tax bases upon expiration of the time limit for tax examination or inspection at taxpayers’ offices;

dd/ If, through tax examination or inspection at taxpayers’ offices, there are grounds to prove that taxpayers have conducted accounting operations improperly or that figures recorded in accounting books are incomplete, inaccurate or untruthful, thus leading to incorrect determination of tax bases;

e/ There are signs that they abscond or disperse their assets in order to shirk their tax liability;

g/ They have submitted tax declaration dossiers to tax administration agencies but cannot calculate payable tax amounts by themselves.

2. For business lines or operations which are detected through examination or inspection to have incomplete accounting books, invoices and vouchers or for which tax declaration and calculation are untruthful, tax agencies shall assess the ratios of added value and revenues to turnover in accordance with law.

3. Taxpayers are subject to customs offices’ tax assessment for imports or exports in the following cases:

a/ They declare and calculate taxes based on unlawful documents; or fail to declare or declare incompletely and inaccurately contents related to the determination of tax liabilities;

b/ They refuse, or delay or prolong the prescribed period for, provision of related documents at the request of customs offices for determination of payable tax amounts; or fail to prove or past the prescribed time limit, fail to justify contents related to the determination of tax liabilities as prescribed by law; or fail to comply with customs offices’ examination or inspection decisions;

c/ Customs offices have sufficient grounds to prove that customs values declared by taxpayers do not match real transaction values;

d/ Taxpayers fail to calculate payable tax amounts by themselves;

dd/ Other cases of unlawful tax declaration and calculation as detected by customs offices or other agencies;

The General Director of Customs; and directors of provincial-level Customs Departments and district-level Customs Branches may conduct tax assessment under this Clause.

Article 34. Assessment of each factor related to the determination of payable tax amounts

Each factor related to the determination of payable tax amounts may be assessed in the following cases:

1. Through examination of tax declaration dossiers, tax administration agencies have acquired grounds to believe that taxpayers incompletely or incorrectly declared factors used as the basis for determination of payable tax amounts and have requested taxpayers to make additional declaration, but taxpayers fail to do so.

2. Through examination of accounting books, invoices and documents related to the determination of payable tax amounts, tax administration agencies have acquired grounds to prove that taxpayers incorrectly or dishonestly accounted factors related to the determination of payable tax amounts.

3. Taxpayers account sale prices of their goods or services not true to the actual payment prices, thereby reducing taxable turnover, or account purchase prices of goods and materials used for their production or business inconsistent with real market prices, thereby increasing expenses and creditable value-added tax amounts and reducing payable tax amounts.

4. Taxpayers fail to justify or prove the truthfulness and accuracy of information relating to the determination of quantity, type, origin, taxable value, code number, tax rate or exempted, reduced or refunded tax amounts of exports or imports.

5. Taxpayers submit their tax declaration dossiers without identifying factors used for the determination of tax bases, or have identified those factors but cannot calculate payable tax amounts by themselves.

Article 35. Grounds for tax assessment

Tax administration agencies shall conduct tax assessment in the cases specified in Articles 34 and 35 of this Decree, based on one of the following grounds:

1. Tax administration agencies’ databases collected from:

a/ Tax declaration dossiers and paid tax amounts of previous tax periods;

b/ Information on economic transactions between taxpayers and related organizations and individuals;

c/ Information provided by state management agencies;

d/ Other information collected by tax administration agencies.

2. Information on:

a/ Taxpayers that deal in the same commodities or business lines on the same scale in localities. In case of non-availability of information on taxpayers’ commodities, business lines and scale in localities, relevant information on taxpayers dealing in the same commodities or business lines on the same scale in other localities may be used;

b/ The average payable tax amount of a number of business establishments dealing in the same business lines or commodities in localities. In case of non-availability of information on business establishments dealing in the same business lines or commodities, the average payable tax amount of business establishments dealing in the same business lines and commodities in other localities may be used.

3. Examination and inspection documents and results which remain valid.

Article 36. Advance pricing agreements

1. Entities entitled to application of advance pricing agreements (APAs)

Institutional taxpayers producing or trading in goods or services that declare enterprise income tax by the method specified in Clause 1, Article 11 of the Law on Enterprise Income Tax (the payable enterprise income tax amount in a tax period is calculated by multiplying taxable income by tax rate) and have goods and services transactions with associated parties.

2. APAs are applied to determine enterprise income tax liabilities arising in an annual tax period of enterprises having transactions with associated parties. An APA has the following principal contents:

a/ Names and addresses of associated parties covered by the APA;

b/ Descriptions of transactions covered by the APA;

c/ Method of determining taxable prices, methods of determining and computing data on prices, gross profit margin and profit serving as bases for determining taxable value related to transactions covered by the APA;

d/ Important assumptions which can affect the implementation of the APA (including also analyses and forecasts);

dd/ Provisions on the taxpayer’s responsibilities and obligations;

e/ Provisions on the tax agency’s responsibilities and obligations (including also provisions on procedures to reach bilateral agreements between related tax agencies when necessary);

g/ Provisions on the validity of the APA;

h/ Other provisions on the fulfillment of tax liabilities related to APA commitments;

i/ Annexes (if any).

3. The General Department of Taxation shall receive written requests for APA conclusion, discuss and negotiate with taxpayers or related foreign tax authorities, and supervise the implementation of APAs.

4. The Ministry of Finance shall specify the application of APAs in tax administration and approve and assign the General Department of Taxation to sign APAs.

5. A signed APA is valid for at most 5 years and may be extended for another 5 years. An APA will not become valid before the date the taxpayer submits a written request for APA application.

6. The negotiation for or validity of an APA may be terminated at any time before it officially expires at the request of the taxpayer or tax agency.

In case an APA cannot be further implemented for objective reasons or in case of necessity to modify a signed APA or conclude a new APA, the taxpayer shall send a written request for termination of the APA or supplement information and documents or make a dossier as prescribed in Clause 2 of this Article so as to terminate or modify the signed APA or conclude a new APA.

In case the negotiation for or validity of an APA is terminated before it becomes expired as prescribed in Clause 5 of this Article, tax agencies shall not use information and data provided by the taxpayer as evidence or documents for tax examination and inspection or tax assessment.

Article 37. Tax payment time limits in case tax agencies calculate or assess payable tax amounts

1. In case tax agencies calculate or assess payable tax amounts, the tax payment time limit is that stated in tax agencies’ notices, specifically:

a/ For non-agricultural land use tax; agricultural land use tax; land use levy; land rent and water surface rent; and registration fee, the payment time limit is that stated in the payment notices issued by tax agencies;

b/ For presumptive tax, the tax payment time limit is prescribed by the Ministry of Finance;

c/ In case tax agencies conduct tax assessment because taxpayers submit late tax declaration dossiers, the tax payment time limit is 10 (ten) days after tax agencies sign a tax assessment decision;

d/ In case tax agencies conduct tax assessment based on tax examination or inspection records, the tax payment time limit is 10 (ten) days after tax agencies sign a tax assessment decision. If the assessed tax amount is VND 500,000,000 (five-hundred million) or more, the tax payment time limit is 30 (thirty) days after tax administration agencies issue a tax assessment decision.

Article 38. Conditions on application of the tax payment time limit to materials and supplies imported for export production

1. A taxpayer is eligible for application of the 275-day tax payment time limit prescribed in Clause 11, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration if fully meeting the following conditions:

a/ Having an export production establishment in the Vietnamese territory;

b/ Having been engaged in import/export activities for at least two consecutive years up to the date of registration of the customs declaration for the lot of materials and supplies imported for export production;

Within 2 (two) consecutive years up to the date of registration of the customs declaration for the lot of materials and supplies imported for export production, the taxpayer has not been handled for smuggling, illegal cross-border transport of goods, tax evasion or trade fraud;

c/ Owing no overdue tax arrears, late payment interests and fines for imported or exported goods at the time of registration of the customs declaration;

d/ Having not been sanctioned by competent state agencies for administrative violations in accounting within 2 consecutive years up to the date of registration of the customs declaration;

dd/ Making via-bank payment for goods imported for export production.

2. Taxpayers that do not directly import goods shall sign import entrustment contracts with enterprises that fully meet the conditions prescribed at Points b, c, d and dd, Clause 1 of this Article.

In case a parent company or member company imports or supplies imported goods for subsidiaries or other member companies for export production, the conditions prescribed at Points b, c, d and dd, Clause 1 of this Article must be met.

Article 39. Installment payment of tax arrears

1. A taxpayer that is subject to coercive enforcement of a tax-related administrative decision but unable to pay its/his/her tax arrears may pay such tax arrears in installments within a maximum period of 12 months, counting from the beginning date of the period of coercive enforcement of the tax-related administrative decision, provided that it/he/she obtains guarantee from a credit institution for its/his/her tax arrears in accordance with law and commits to a schedule on payment of tax arrears and late payment interests into the state budget.

The taxpayer shall evenly divide its/his/her tax arrears for monthly payment.

Particularly for imported and exported goods, in addition to the above-mentioned conditions, the taxpayer shall fully pay the tax on the goods lot which is undergoing customs procedures before customs clearance or release, or must have guarantee from a credit institution.

2. Responsibilities of taxpayers allowed to pay tax arrears in installments

a/ Taxpayers shall pay late payment interest at the rate of 0.05% per day during the period of installment payment;

Taxpayers shall fully pay tax arrears and late payment interest as committed.

c/ In case a taxpayer violates its/his/her committed schedule of payment of tax arrears and late payment interest, the guarantor shall, on behalf of the taxpayer, pay its/his/her tax arrears and late payment interest at the rate of 0.05% per day during the period of installment payment, and late payment interest at the rate of 0.07% per day from the time the taxpayer violates its/his/her commitment.

3. Competence to approve requests for installment payment of tax arrears

a/ Heads of tax agencies directly managing taxpayers shall approve taxpayers’ requests for installment payment of tax arrears;

b/ Heads of customs offices shall approve taxpayers’ requests for installment payment of tax arrears on imported and exported goods.

4. The Ministry of Finance shall guide in detail the order, procedures and sequence of approving requests for installment payment of tax arrears prescribed in this Article.

Article 40. Fulfillment of tax liabilities when exiting the country

1. Vietnamese who exit the country to reside abroad, overseas Vietnamese and foreigners shall fulfill their tax liabilities before leaving Vietnam.

2. Taxpayers specified in Clause 1 of this Article shall, before leaving the country, obtain tax administration agencies’ written certification of their fulfillment of tax liabilities. Tax administration agencies shall give written certification of the fulfillment of tax liabilities at the request of taxpayers.

3. Immigration management agencies shall suspend the exit of a person upon receiving a tax administration agency’s written or electronic notice of that person’s failure to fulfill his/her tax liabilities in accordance with law before leaving the country.

Article 41. Responsibilities of tax administration agencies in processing tax refund dossiers

1. Tax administration agencies shall apply the mechanism of tax refund first, inspection later according to the tax law, except the cases specified in Clause 2 of this Article.

2. Cases subject to inspection before tax refund:

a/ Tax refund under treaties to which Vietnam is a contracting party;

b/ Taxpayers request tax refund for the first time, except those requesting personal income tax refund. For a taxpayer that has once sent a tax refund dossier to the tax administration agency but is ineligible for tax refund according to regulations, its/his/her subsequent tax refund request is still regarded as first-time request;

c/ Taxpayers request tax refund within 2 years after being handled for tax evasion or tax fraud;

For a taxpayer that has many tax refund requests within 2 years after being handled for tax evasion or tax fraud, upon its/his/her first-time request for tax refund, if, the tax agency, through examining its/his/her tax refund dossier, finds no false declaration that leads to a decrease in the payable tax amount or an increase in the refunded tax amount as prescribed in Clause 33, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, or no tax evasion or tax fraud as prescribed in Article 108 of the Law on Tax Administration and Clause 34, Article 11 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, for subsequent tax refund requests, the taxpayer’s tax refund dossiers will not be inspected before tax refund. If the taxpayer is detected to have made false declaration in the tax refund dossier or committed tax evasion or tax fraud as prescribed in Clause 33 or 34, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, Article 108 of the Law on Tax Administration at a subsequent request for tax refund, its/his/her tax refund dossier will be subject to inspection before tax refund for 2 years, counting from the time it/he/she is handled for tax evasion or tax fraud.

d/ Taxpayers do not make via-bank payment for goods and services stated in tax refund dossiers according to regulations, except those requesting VAT refund;

dd/ Enterprises are merged, consolidated, split up, dissolved, bankrupt or subject to ownership conversion or operation termination; state enterprises are transferred, contracted, sold or leased;

e/ Past the time limit stated in tax administration agencies’ notices, taxpayers still fail to give explanations for or supplement their tax refund dossiers or have given explanations or supplements but still fail to prove the accuracy of their declared tax amounts. This provision does not apply to tax refund-eligible goods and services for which tax refund procedures have been completed according to regulations;

g/ Taxpayers still have no via-bank payment documents at the time of submitting tax refund dossiers to customs offices;

h/ Goods imported under licenses and imported goods which must comply with state regulations on quarantine, food hygiene and safety and goods quality inspection;

i/ Imported goods subject to inspection before tax refund as prescribed by the Ministry of Finance.

3. Time limits for processing tax refund dossiers

a/ The time limit for processing a tax refund dossier complies with Point 2 or 4, Clause 18, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, except the cases provided at Point b of this Clause;

In these cases, for tax refund dossiers eligible for tax refund before inspection, the period from the date a tax administration agency issues a request for explanation or supplementation of the tax refund dossier to the date it receives the taxpayer’s written explanations or supplements is not counted into the time limit for processing the tax refund dossier.

b/ The time limit for processing tax refund dossiers specified in Clause 13, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration applies to dossiers of request for refund of overpaid tax amounts which are certified by the tax agency; and dossiers of request for refund of overpaid tax amounts, late payment interest and fines for imported or exported goods;

Heads of tax administration agencies at various levels shall issue tax refund decisions. In case the processing of a tax refund dossier is prolonged due to the tax administration agency’s fault, in addition to the refunded tax amount according to regulations, the taxpayer will also be entitled to interest calculated based on the late-refunded amount and the duration of late refund; the interest rate complies with Points a and b, Clause 2, Article 30 of this Decree. The interest shall be paid from the tax refund fund according to the Ministry of Finance’s regulations.

4. For dossiers eligible for tax refund before inspection, the time limit for post-tax refund inspection complies with Point 3, Clause 18, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration:

a/ Tax agencies shall conduct post-tax refund inspection within 1 year after the issuance of the tax refund decision in the following cases:

- The business establishment declares loss for two consecutive years preceding the year in which the tax refund decision is issued or suffers a loss exceeding its equity capital by the year preceding the year in which the tax refund decision is issued. The loss is determined according to the enterprise income tax finalization dossier. In case of availability of inspection or examination records of competent state management agencies, the loss is determined based on inspection or examination conclusions;

- The business establishment is refunded tax on real estate business or commercial or service activities. If the establishment is engaged in multiple business lines and cannot separate the refunded tax amount from real estate business or commercial or service activities, the post-tax refund inspection shall be carried out within 1 (one) year after the date of issuance of the decision on refund of tax for all business activities.

- The business establishment is relocated twice within the last 12 months before the date of issuance of the tax refund decision;

- The business establishment sees abnormal changes in the ratio between taxable income and refunded tax amount in 12 months up to the date of issuance of the tax refund decision;

b/ For other cases not mentioned at Point a of this Clause, post-tax refund inspection must be carried out on the principle of risk management within 10 (ten) years after the tax refund decision is issued.

Article 42. Determination of exemptible or reducible tax amounts

1. Taxpayers shall themselves determine exemptible tax amounts, tax amounts eligible for exemption consideration and reducible tax amounts in tax declaration dossiers or tax exemption, exemption consideration or reduction dossiers sent to tax administration agencies, except the cases specified in Clause 2 of this Article.

2. Tax administration agencies shall determine and issue decisions or notices of tax exemption or reduction in the following cases:

a/ Exemption from or reduction of excise tax, royalty and personal income tax for taxpayers that suffer natural disasters, fire or accidents and are unable to pay tax in accordance with law; exemption from non-agricultural land use tax, agricultural land use tax, land rent, water surface rent and registration fee for taxpayers in accordance with law. The Ministry of Finance shall specify the tax exemption and reduction provided at this Point;

For cases of land use levy exemption or reduction, tax agencies shall base on cadastral dossiers and papers proving taxpayers’ eligibility for land use levy exemption or reduction and relevant documents to determine the exemptible or reducible land use levy amount and payable land use levy amount. Tax agencies shall not issue tax exemption or reduction decisions, but state the exemptible or reducible land use levy amount in land use levy collection notices.

b/ Tax exemption for business households and individuals that pay presumptive tax in accordance with the tax law;

c/ Exemption from royalty for natural forest products lawfully exploited by residents of communes where exist such forests according to the law on royalty;

d/ Cases eligible for consideration for import duty or export duty exemption or reduction in accordance with the law on import duty and export duty or treaties to which Vietnam is a contracting party.

dd/ Other cases as prescribed by the tax law.

Article  43. Responsibilities and powers of tax administration agencies in building and managing taxpayer information systems

1. Tax administration agencies shall build taxpayer information systems:

a/ To develop a system of information and data to be collected from taxpayers, tax administration agencies, third parties and foreign competent authorities; to standardize data collection forms and reach agreements on data collection forms with information providers or collect data in the formats set by information providers, and formats of information provided to competent foreign authorities in accordance with treaties to which Vietnam is a contracting party;

b/ To build and develop a technical infrastructure and communications equipment system meeting the requirements for collecting, processing, preserving, transmitting, using and controlling information within tax administration agencies.

2. Tax administration agencies shall manage taxpayer information systems as follows:

a/ To formulate a mechanism on use of taxpayer information to serve tax administration work;

b/ To formulate a mechanism on provision of information to state management agencies to meet state management requirements, and a mechanism on provision of information to foreign competent authorities according to treaties to which Vietnam is a contracting party;

c/ To manage databases and assure the operation of taxpayer information systems.

Article 44. Responsibility of state agencies to provide information

State agencies shall provide information on taxpayers to tax administration agencies, specifically as follows:

1. Agencies granting business registration certificates, agencies granting establishment and operation licenses and agencies granting investment incentive certificates and investment certificates shall provide information on the contents of taxpayers’ business registration certificates, establishment and operation licenses, investment incentive certificates and investment certificates, certificates of changes in business registration contents, or merger, separation, split-up, dissolution or bankruptcy decisions within 7 (seven) working days after granting these certificates, licenses or decisions, and provide other information at the request of tax administration agencies.

2. State treasuries shall provide tax administration agencies with information on paid and refunded tax amounts of taxpayers.

3. Housing and land state management agencies shall, monthly or at the request of tax administration agencies, provide information on tax administration-related changes in the status of land use and house ownership of organizations, households and individuals.

4. Public security agencies shall, at the request of tax administration agencies, provide and exchange information on the fight against economic crimes; information on persons who enter, exit the country, temporarily reside or are temporarily absent from places of residence; information on the operation of hospitals and guesthouses; and information on registration and management of vehicles.

5. Inspection agencies shall, at the request of tax administration agencies, provide information related to taxpayers’ observance of tax laws.

6. Trade state management agencies shall, at the request of tax administration agencies, provide information on policies on the management of international trade in goods, including import, export, temporary import for re-export, temporary export for re-import, border-gate transfer, import and export entrustment and entrustment acceptance, and purchase and sale agency, processing and transit of Vietnamese and foreign goods, and other information.

7. The State Bank shall coordinate with the Ministry of Finance in formulating, and organizing the implementation of, a mechanism for provision of information on taxpayers and tax guarantee institutions to tax administration agencies.

8. Other state management agencies shall coordinate with tax administration agencies in formulating and implementing a mechanism for provision of information on taxpayers to tax administration agencies.

9. State management agencies in charge of communication infrastructure shall publish and provide information relating to localities where communication infrastructure facilities are adequate for conducting electronic transactions, to tax administration agencies.

Article 45. Responsibility of related organizations and individuals to provide information

1. Credit institutions defined in the Law on Credit Institutions shall provide information at the request of tax administration agencies, specifically:

a/ Dossiers and information on via-bank transactions of taxpayers; information on banks’ guarantee amounts for taxpayers;

b/ Dossiers, documents, serial numbers of payment accounts and copies of detailed accounting books of payment accounts, copies of via-bank international payment documents, domestic payment documents and cross-border payment documents of organizations and individuals;

c/ Other information serving information collection and processing and tax examination and inspection of tax administration agencies.

2. Providers of tax procedure services and accounting services, and independent audit companies shall provide information at the request of tax administration agencies.

3. Organizations and individuals that are business partners or customers of taxpayers shall provide information relating to these taxpayers at the request of tax administration agencies.

4. The Vietnam Chamber of Commerce and Industry shall provide information relating to the grant of certificates of origin of Vietnamese goods exported abroad; and information on registration and protection of intellectual property rights and technology transfer in Vietnam and abroad at the request of tax administration agencies.

5. Other organizations and individuals shall provide information at the request of tax administration agencies.

6. The provision and exchange of information between tax administration agencies and organizations and individuals is conducted in writing or electronically. When providing information to tax administration agencies, organizations and individuals are not required to notify such to taxpayers, unless otherwise provided by law.

Article 46. Collection of overseas information to serve tax administration work

1. Tax administration agencies shall collect overseas information to serve tax management work, including:

a/ Identification of the origin, value of transactions, standards and quality of goods;

b/ Determination of the legality of relevant transaction documents used for tax calculation;

c/ Verification of violations of customs and tax laws;

d/ Verification of other information relating to taxpayers.

2. Overseas information is collected from:

a/ Tax administration agencies and other management agencies of states and territories under agreements on information exchange and provision between nations;

b/ Related international organizations under treaties to which Vietnam is a contracting party;

c/ From goods producers, exporters and importers at the request of tax administration agencies under treaties to which Vietnam is a contracting party;

d/ From overseas information service providers under treaties which Vietnam has signed or acceded to.

3. Information specified at Points a, b and c, Clause 2 of this Article which is certified by its providers in accordance with the laws of host countries serves as a ground for assessing tax and handling violations related to tax administration.

4. The Ministry of Finance shall guide in detail the collection of overseas information prescribed in this Article.

Article 47. Publicity of information on taxpayers

Tax administration agencies may publish information on taxpayers’ violations of tax laws in the following cases:

1. Taxpayers evade taxes, appropriate tax amounts, illegally purchase and sell invoices, lose invoices, violate tax laws and abscond from business places, abet tax evasion acts, or fail to pay taxes within prescribed time limits after tax administration agencies have taken measures to sanction the taxpayers or force them to pay taxes.

2. Taxpayers’ violations of tax laws affect the interests and tax payment obligation of other organizations or individuals.

3. Taxpayers fail to comply with the requests of tax administration agencies in accordance with law, such as refusing to provide information or documents to tax administration agencies or failing to observe examination or inspection decisions, and other requests.

4. Opposing or obstructing tax officers or customs officers on public duty.

5. Other information as prescribed by law.

Article 48. Making electronic tax declaration and payment and transactions with tax administration agencies

1. Taxpayers that are business entities located in localities with information technology infrastructure shall make electronic tax declaration and payment and transactions with tax administration agencies in accordance with the law on e-transactions.

When conducting e-transactions with tax administration agencies, taxpayers may choose e-transaction equipment and services of lawful service providers.

2. Tax administration agencies shall develop and apply information technology systems satisfying the requirements of electronic tax declaration and payment and transactions.

Article 49. Cases subject to tax examination at taxpayers’ head offices

1. The cases specified at Points c and d, Clause 3, Article 77 of the Law on Tax Administration.

2. The cases in which signs of law violation are detected through analysis and assessment of taxpayers’ observance of tax laws.

3. The cases in which examination is conducted before or after tax refund under regulations.

4. The cases selected according to plans or issues decided by heads of superior tax administration agencies on the basis of analysis and assessment of tax-related management risks.

Heads of tax agencies shall decide on the cases of examination specified in Clauses 2 and 4 of this Article, which must not exceed once a year.

Article 50. Tax-related post-clearance examination at taxpayers’ head offices

1. Cases of tax-related post-clearance examination:

a/ The case specified at Point d, Clause 3, Article 77 of the Law on Tax Administration;

b/ The cases in which signs of violation of tax laws are detected;

c/ Examination under plans for assessing taxpayers’ observance of law;

d/ Examination  of issues decided by heads of superior customs offices on the basis of analysis and assessment of customs-related management risks.

2. The General Director of Customs, directors of provincial-level Customs Departments and heads of district-level Post-Clearance Audit Branches shall decide to conduct tax examination at taxpayers’ head offices and perform the tasks and powers prescribed in Article 80 of the Law on Tax Administration.

3. The time limit for tax-related post-clearance examination at taxpayers’ head offices is 15 working days in the case specified at Point c, Clause 1 of this Article; or 5 working days in the cases specified at Points a, b and d, Clause 1 of this Article, from the date of announcement of the examination decision. When necessary, an examination decision may be extended once and such extension must not exceed the time limit specified in this Clause.

4. When a taxpayer fails to observe the examination decision or, pass the prescribed time limit, fails to give explanation or provide dossiers and documents as requested by the examination team, the customs office shall decide to assess tax and sanction the taxpayer according to regulations.

Article 51. Right of taxpayers, organizations and individuals to lodge complaints and denunciations

1. Taxpayers, organizations and individuals may complain to tax administration agencies or competent state agencies about administrative decisions or administrative acts of tax administration agencies or officers when having grounds to believe that such decisions or acts are against the law or infringe upon their rights and legitimate interests.

2. Administrative decision is a written decision issued by a tax administration agency or its competent person which is applied once to one or some specific subjects, about a specific matter in tax administration. Tax administration agencies’ administrative decisions include:

a/ Tax assessment decision; tax payment notice;

b/ Tax exemption or reduction decision;

c/ Tax refund decision; tax non-collection decision;

d/ Decision on administrative sanctioning of violations of tax law;

dd/ Decision coercing the enforcement of tax-related administrative decision;

e/ Other tax-related administrative decisions as prescribed by law.

3. Administrative act means an action or non-action in the performance of tax administration tasks by a tax administration agency, tax administration officer or person assigned to perform tax administration tasks.

4. Citizens may denounce violations of tax laws which are committed by taxpayers, tax administration agencies, tax administration officers or other organizations or individuals in accordance with law.

Article 52. Competence of tax administration agencies at all levels to settle complaints and denunciations

1. Heads of district-level Tax Departments and heads of district-level Customs Branches may settle complaints about administrative decisions and administrative acts of their own or responsible persons under their management.

2. Directors of provincial-level Tax Departments, directors of provincial-level Customs Departments, directors of provincial-level Post-Clearance Audit Departments and directors of provincial-level Anti-Smuggling and Investigation Departments may:

a/ Settle complaints about administrative decisions and administrative acts of their own or responsible persons under their management;

b/ Settle complaints of which the settlement by heads of district-level Tax Departments, heads of district-level Customs Branches, heads of district-level Post-Clearance Audit Branches or heads of anti-smuggling and control teams, is still complained about.

3. The General Director of Taxation and the General Director of Customs may:

a/ Settle complaints about administrative decisions and administrative acts of his/her own or responsible persons under his/her management;

b/ Settle complaints of which the first-time settlement by directors of provincial-level Tax Departments, directors of provincial-level Customs Departments, directors of provincial-level Post-Clearance Audit Departments or directors of provincial-level Anti-Smuggling and Investigation Departments, is still complained about.

4. The Minister of Finance may:

a/ Settle complaints about administrative decisions and administrative acts of his/her own or responsible persons under his/her management;

b/ Settle complaints of which the first-time settlement by the General Director of Taxation or the General Director of Customs is still complained about.

5. Competence to settle denunciations complies with the law on denunciations.

Article 53. Responsibilities and powers of tax administration agencies to settle tax-related complaints and denunciations

1. When receiving tax-related complaints or denunciations, tax administration agencies shall consider and settle them within the time limits prescribed in the law on complaints and denunciations.

2. When receiving tax-related complaints, tax administration agencies may request complainants to provide dossiers and documents related to the complaints; or may refuse to consider and settle the complaints if the complainants fail to provide dossiers and documents.

3. Tax administration agencies shall refund the improperly collected tax amounts, late payment interests and fines and pay interests at the interest rates specified in Clause 2, Article 30 of this Decree which are calculated on the tax amounts and fines improperly collected from taxpayers or third parties, within 15 (fifteen) working days after issuing complaint and denunciation settlement decisions, or after receiving handling decisions of competent agencies.

4. In case payable tax amounts determined in complaint settlement decisions are higher than those in administrative decisions about which complaints are lodged, taxpayers shall fully pay the deficient tax amounts within 10 (ten) days after receiving the complaint settlement decisions.

Chapter 3

IMPLEMENTATION PROVISIONS

Article 54. Effect

This Decree takes effect on September 15, 2013, and replaces the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, and Decree No. 106/2010/ND-CP of October 28, 2010, detailing a number of articles of the Law on Tax Administration.

Article 55. Write-off of irrecoverable owed taxes and fines arising before July 1, 2007

1. Cases eligible for write-off of owed taxes and fines as prescribed in Clause 3, Article 2 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, include:

a/ Households and individuals that still owe taxes and fines arising before July 1, 2007, face difficulties, are unable to pay such owed taxes, and have stopped business;

b/ State enterprises which have received dissolution decisions of competent agencies and still owe taxes or fines arising before July 1, 2007;

c/ State enterprises which have been equitized under the Government’s Decrees No. 44/1998/ND-CP of June 29, 2008, No. 64/2002/ND-CP of June 19, 2002, and No. 187/2004/ND-CP of November 16, 2004, and have been granted business registration certificates for establishment of new legal entities, and which still owe taxes or fines arising before July 1, 2007, while these taxes and fines have not yet been treated by competent state agencies as decrease in state capital when determining the value of equitized enterprises or transforming these enterprises into joint-stock companies;

d/ State enterprises which have been assigned or sold under the Government’s Decree No. 103/1999/ND-CP of September 10, 1999, and Decree No. 80/2005/ND-CP of June 22, 2005, and granted business registration certificates, and which still owe taxes or fines arising before July 1, 2007, while these taxes and fines are not included in the value of enterprises upon assignment or sale.

The Ministry of Finance shall guide in detail conditions for write-off of owed taxes and fines prescribed in this Clause.

2. Write-off of owed taxes in the cases specified in Clause 1 of this Article also includes write-off of owed fines for late payment or late payment interests of the relevant owed principal tax amounts eligible for write-off.

3. The Ministry of Finance shall specify dossiers, procedures and order for write-off of owed taxes and fines in the cases specified in Clause 1 of this Article.

4. Competence to write-off owed taxes complies with Clause 22, Article 1 of the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration.

Article 56. Organization of implementation

1. The Ministry of Finance shall guide the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies and chairpersons of provincial-level People’s Committees shall implement this Decree.-

On behalf of the Government
Prime Minister
NGUYEN TAN DUNG