Law on Tax Administration 2025, No. 108/2025/QH15

LAW ON TAX ADMINISTRATION

Pursuant to the Constitution of the Socialist Republic of Vietnam of which a number of articles were amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly promulgates the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law prescribes the administration of taxes and other state budget revenues.

Article 2. Subjects of application

1. Taxpayers, including:

a) Organizations, households, business households, individuals, and business individuals that pay taxes under the law regulations on tax;

b) Foreign organizations and individuals conducting business activities in Vietnam or having incomes arising in Vietnam are taxpayers in accordance with the law regulations on tax;

c) Foreign organizations and individuals conducting business activities on e-commerce platforms or other digital platforms are taxpayers in accordance with the law regulations on tax;

d) Organizations, households, business households, individuals, and business individuals that pay other state budget revenues in accordance with the law regulations;

dd) Organizations and individuals that withhold and pay taxes on behalf of taxpayers according to the law regulations on tax, the law regulations on tax administration and other relevant law regulations.

2. Tax administration offices, including tax offices and customs offices.

3. Tax administration officers, including tax officers and customs officers.

4. State authorities, and other related organizations and individuals.

5. The Government shall detail Clause 1 and Clause 2 of this Article.

Article 3. Categorization of taxpayers in tax administration

1. Tax offices shall categorize taxpayers according to the criteria prescribed in Clause 2 of this Article to determine priority regimes for taxpayers in tax administration and allocate management resources; apply tax administration measures, supervision of tax obligation performance, and tax administration operation processes suitable to each group of taxpayers; and apply methods of analysis and assessment of tax risks, taxpayers’ tax law observance levels and taxpayers’ law observance history.

2. Criteria for categorization of taxpayers include:

a) Sectors, fields, characteristics, and operation methods;

b) Legal forms, ownership structure;

c) Operation scale, revenue scale, amount paid to the state budget;

d) Taxpayers’ tax law observance levels and history;

dd) Other criteria as prescribed by the Minister of Finance.

3. The Minister of Finance shall detail this Article.

Article 4. Interpretation of terms

In this Law, the terms below are construed as follows:

1. Tax means an amount compulsorily payable to the state budget by an organization, a household, a business household, an individual or a business individual in accordance with the law regulations on tax.

2. Other state budget revenues the collection of which is managed by tax administration offices (hereinafter referred to as other revenues) mean revenues prescribed at Point b, Clause 1, Article 38 of this Law.

3. Other state budget revenues the collection of which is not managed by tax administration offices mean revenues prescribed in Clause 6, Article 39 of this Law.

4. Tax arrears means tax amounts, other revenues, late-payment interests and fines the collection of which is managed by tax administration offices and which have not yet been paid into the state budget by taxpayers by the prescribed payment deadline.

5. Tax administration information system means a centralized processing system integrated on a digital data platform, having functions of collecting, processing, storing, updating and managing tax information and data in order to provide digital services to taxpayers; supporting tax administration by electronic means; and applying technologies to support maximum automation of operation processes.

6. Office of a taxpayer means a place where a taxpayer carries out part or the whole of business activities, including the head office, branch, shop, place of production, place for goods storage, place for storage of assets used for production and business activities; place of residence or place where the tax liability arises.

7. Tax identification number means a sequence of numerals or a sequence of numerals and characters determined by a tax office for each taxpayer for the purpose of tax administration.

8. Tax period, other revenue period (hereinafter referred to as tax period) means a period of time for determination of a tax amount or other revenue amount payable to the state budget in accordance with the law regulations on tax, the law regulations on tax administration and other relevant law regulations, including periods based on each time of arising, monthly, quarterly, annual or finalization periods.

9. Tax dossier, other revenue dossier (hereinafter referred to as tax dossier) means a dossier for tax registration, tax declaration, declaration of other revenues, tax payment, payment of other revenues, extension of time limit for submission of tax declaration dossiers, extension of time limit for submission of dossiers for declaration of other revenues, tax refund, refund of other revenues, tax exemption, exemption from other revenues, tax reduction, reduction of other revenues, non-taxable objects, non-collection of tax, freezing of tax arrears, write-off of tax arrears, exemption from late-payment interest, exemption from fines, non-imposition of late-payment interest, extension of tax payment time limit, extension of time limit for payment of other revenues, extension of time limit for payment of tax arrears, installment payment of tax arrears, or customs dossier.

10. Enforcement of a tax administration-related administrative decision means the application of measures prescribed in this Law and other relevant law regulations to force a taxpayer to fulfill the tax obligation.

11. Tax risk means the risk of non-compliance with law by a taxpayer, leading to loss of state budget revenues.

12. Risk management in tax administration means the tax administration office’s systematic application of measures, operation processes and data analysis tools to determine, assess and classify tax risk levels according to criteria prescribed by tax administration offices, in order to allocate resources, apply appropriate management measures, focus on handling high-risk cases and timely control risks of law violation in tax administration.

13. Compliance management in tax administration means the tax administration office’s use of dossiers, information, documents and data on taxpayers to monitor and assess taxpayers’ tax law observance levels and apply appropriate management measures in order to encourage and support voluntary compliance, apply priority regimes for cases of good compliance, and intensify supervision and timely handling for cases of non-compliance.

14. Fulfillment of the tax payment obligation means the full payment of payable tax amounts, other revenues, late-payment interests, and fines for tax administration-related administrative violations.

15. Trade database means a collection of economic, financial and commercial information and data collected, processed, standardized and provided on the market by data trading organizations.

16. Taxpayer information means information and data on a taxpayer and information related to the tax liability of the taxpayer which is provided by such taxpayer, or which authorities, organizations and individuals related are responsible for providing, or which is collected by the tax administration office in the course of tax administration.

17. Related parties means parties directly or indirectly taking part in the administration and control of, or contributing capital to, enterprises; parties jointly subject to direct or indirect administration or control by an organization or individual; parties receiving capital contributions from the same organization or individual; or enterprises administered or controlled by individuals who are members in the same family.

18. Transfer pricing transaction means a transaction arising between related parties.

19. Arm’s length transaction means a transaction arising between parties without related relationship.

20. Arm’s length principle means a principle applied in the declaration and determination of transfer pricing transaction prices of taxpayers with arising transfer pricing transactions, whereby conditions in transfer pricing transactions are determined to be equivalent to conditions in similar arm’s length transactions on the market.

21. Force majeure events mean cases in which taxpayers suffer material damage due to natural disasters, catastrophes, epidemics, fires, unexpected accidents and other force majeure events as prescribed by the Government.

Article 5. Coverage of tax administration

1. Tax offices shall perform tax administration according to taxpayer categories.

2. Tax administration shall cover:

a) Tax registration; tax declaration, tax calculation, tax withholding; payment of tax, late-payment interests, fines; tax assessment; tax refund; handling of overpaid tax amounts, late-payment interests or fines; tax exemption; tax reduction; non-taxable objects; tax non-collection; freezing of tax arrears; write-off of tax arrears; exemption from late-payment interest; exemption from fines; calculation of late-payment interest, non-imposition of late-payment interest; extension of time limit for payment of tax, late-payment interests, fines; extension of time limit for submission of tax declaration dossiers; installment payment of tax arrears; enforcement of tax administration-related administrative decisions;

b) Communication and support for taxpayers; risk management, compliance management;

c) Management of taxpayer information;

d) Management of invoices and documents;

dd) Tax examination; application of measures to prevent, combat and stop violations of the law regulations on tax; sanctioning of tax administration-related administrative violations; settlement of tax-related complaints and denunciations;

e) Tax-related international cooperation; tax administration under tax treaties and tax-related international agreements to which the Socialist Republic of Vietnam is a contracting party, and tax-related international commitments.

3. Tax offices shall apply tax administration as prescribed in Clause 2 of this Article to manage other revenues in accordance with this Law and other relevant law regulations.

Article 6. Tax administration principles

1. Tax administration must ensure publicity, transparency and equality, take taxpayers as the center of service, guarantee lawful rights and interests of taxpayers, and raise the effect and efficiency of state budget revenue management.

2. Taxpayers are obliged to pay taxes and other state budget revenues in accordance with the law regulations on tax and law regulations. Taxpayers shall calculate by themselves tax obligations and other state budget revenues payable, declare by themselves taxes and other state budget revenues, and pay by themselves taxes and other state budget revenues into the state budget in accordance with the law regulations on tax, the law regulations on tax administration and other relevant law regulations, unless the calculation of taxes and other revenues and notification of taxes and other revenues are conducted by tax administration offices under the Government’s regulations.

3. Tax administration offices and other state authorities and organizations assigned to manage state budget revenues shall perform the administration of taxes and other state budget revenues in accordance with this Law and other relevant law regulations.

4. Principles applied in tax administration:

a) The substance over form principle in tax administration to analyze transactions and production and business activities of taxpayers as a basis for determining tax obligations and other revenues, ensuring that transactions of taxpayers reflect the true commercial, economic and financial nature, regardless of the form of transactions shown in contracts or documents between taxpayers and related parties;

b) The arm’s length principle;

c) The principle of risk management based on risk levels to effectively utilize resources and improve management efficiency;

d) The principle of compliance management according to taxpayers’ compliance levels to take measures encouraging voluntary fulfillment of tax payment obligations;

dd) The principle of tax administration according to international practices suitable to Vietnam’s conditions.

Article 7. Confidentiality and disclosure of taxpayer information

1. Tax administration offices, tax administration officers, former tax administration officers, authorities providing and exchanging taxpayer information, organizations providing tax procedure services (hereinafter referred to as tax agents), and organizations providing customs procedure services (hereinafter referred to as customs clearance agents) shall keep taxpayer information confidential, except for provision or disclosure of taxpayer information prescribed in Clause 2 and Clause 3 of this Article.

2. Tax administration offices shall provide taxpayer information in the following cases:

a) Providing information to investigation agencies, procuracies, courts, inspectorates, State Audit offices, and other state regulatory authorities upon written request to serve litigation, inspection, examination or audit activities in accordance with law;

b) Providing information to other competent state authorities upon written request in accordance with laws;

c) Providing information to foreign tax administration authorities in conformity with tax treaties and tax-related international agreements to which the Socialist Republic of Vietnam is a contracting party.

3. Tax administration offices may disclose taxpayer information in the following cases:

a) Evading taxes or other revenues; delaying the payment of taxes, other revenues, late-payment interests or fines against the prescribed time limit; owing taxes, other revenues, late-payment interests or fines;

b) Committing violations of the law regulations on tax, affecting rights and tax payment obligations of other organizations and individuals;

c) Failing to comply with requests of tax administration offices in accordance with law.

4. Authorities, organizations and individuals provided with information by tax administration offices in the cases prescribed in Clause 2 of this Article, tax administration offices, other state authorities, and related domestic and foreign organizations, when performing the task and responsibility of providing, sharing and exchanging taxpayer information serving tax administration work as prescribed in Articles 38, 39 and 40 of this Law, shall use information for proper purposes and keep information confidential in accordance with this Law and other relevant law regulations.

5. The Government shall detail Point c, Clause 2 and Clause 3 of this Article.

Article 8. Prohibited acts in tax administration

1. Taxpayers and tax administration officers or tax administration offices colluding, linking or covering up one another for the purpose of transfer pricing, evading taxes or other revenues, committing fraud or abusing tax amounts and state budget money. Abusing powers and positions to disclose or leak taxpayer information in contravention of regulations. Falsifying results of examination or handling of violations of the law regulations on tax. Causing troubles or hassles to taxpayers. Taking advantage to appropriate or illegally use tax amounts or other revenues.

2. Deliberately failing to make declarations or declaring insufficiently, untimely and inaccurately payable tax amounts and other revenues, or tax amounts and other revenues eligible for exemption, reduction, refund or non-collection. Obstructing tax administration officers in performing their official duties. Resisting, delaying or failing to provide information and documents serving the examination and supervision of taxes and other revenues.

3. Using tax identification numbers of other taxpayers to commit illegal acts or letting others use one’s tax identification numbers in contravention of law.

4. Selling goods or providing services without issuing invoices in accordance with law; using unlawful invoices or documents; illegally using invoices or documents; or falsifying invoices or documents to commit illegal acts. Creating electronic invoices or documents illegally or to violate regulations on tax administration.

5. Falsifying, improperly using, illegally accessing, or destroying taxpayer information systems. Providing or spreading false information affecting the prestige and operation of tax administration offices, taxpayers and Tax administration information systems.

Article 9. Building of tax administration personnel

1. A contingent of clean and strong tax administration personnel shall be built; possessing public duty ethics and spirit of serving taxpayers, and observing administrative discipline and rules; and equipped with and capable of utilizing modern techniques, and work in an effective and efficient manner.

2. Tax administration officers are entitled to regimes on titles, standards, salaries, preferential treatment, badges, ranks, uniforms and signage of tax administration officers in order to ensure tax administration work, and encourage and heighten responsibility, professionalism and efficiency in public duty performance.

3. Tax administration offices shall train and build the contingent of tax administration officers for discharging their tax administration function in accordance with law.

4. The State shall ensure financial resources for operation of the tax administration force and tax administration offices; in which, priority shall be given to the allocation of annual state budget funds for building and operating information technology systems, digital transformation in tax administration, e-invoices, material foundations, equipment and professional tasks serving the work to improve tax administration efficiency.

5. The Government shall detail Clause 2 and Clause 4 of this Article.

Chapter II

TAX ADMINISTRATION FUNCTIONS

Section 1

TAX REGISTRATION

Article 10. Tax registration

1. Tax registration covers first-time tax registration; notification of change in tax registration information; notification of suspension of operation or business activities; invalidation of tax identification numbers; and restoration of tax identification numbers.

2. Enterprises, cooperatives, unions of cooperatives, cooperative groups, dependent units, other organizations, business households and business individuals shall make tax registration together with enterprise registration, cooperative registration, union of cooperatives registration, cooperative group registration, business household registration, or operation and business registration under the inter-authority single-window mechanism.

3. Other cases not falling into the regulations in Clause 2 of this Article shall make tax registration directly with tax offices.

4. Time limits for tax registration; and responsibilities of taxpayers, tax administration offices, state authorities and related organizations and individuals for tax registration must comply with the Government’s regulations.

5. The Minister of Finance shall detail Clause 1 and Clause 3 of this Article.

Article 11. Tax identification numbers

1. Tax identification numbers of individuals, households, business households and business individuals are personal identification numbers of individuals, heads of households, heads of business households and business individuals granted in accordance with the law regulations on identification.

2. Tax identification numbers of enterprises, cooperatives, unions of cooperatives, cooperative groups, dependent units and other organizations prescribed in Clause 2, Article 10 of this Law are codes of enterprises, cooperatives, unions of cooperatives, cooperative groups, dependent units and other organizations granted in accordance with law.

3. Tax identification numbers of taxpayers not falling into the regulations in Clause 1 and Clause 2 of this Article are numbers granted by tax offices for use throughout the course of their operation since they make first-time tax registration until such numbers are invalidated.

4. Tax identification numbers of organizations and individuals responsible for withholding and paying taxes on behalf of other taxpayers shall comply with regulations of the Minister of Finance.

5. Tax identification numbers shall be used as follows:

a) To be written on invoices, documents, dossiers and materials in carrying out business transactions, conducting administrative procedures related to tax, and opening accounts at credit institutions, foreign bank branches, payment service providers, and intermediary payment service providers;

b) To be used in tax administration; and exchange, sharing and provision of information on taxpayers with tax administration offices.

6. The Government shall detail Clause 5 of this Article.

7. The Minister of Finance shall detail Clause 1, 2, 3 and 4 of this Article.

Section 2

TAX DECLARATION, DECLARATION OF OTHER REVENUES;
TAX CALCULATION, CALCULATION OF OTHER REVENUES;
TAX WITHHOLDING

Article 12. Tax declaration, declaration of other revenues; tax calculation, calculation of other revenues; tax withholding

1. Taxpayers shall accurately, truthfully and fully fill in tax declaration dossiers and dossiers for declaration of other revenues for each type of tax and other revenues, and calculate by themselves payable tax amounts and other revenues, unless the tax calculation and calculation of other revenues, and notification of tax and other revenues are conducted by tax administration offices under the Government’s regulations.

2. Foreign organizations and individuals conducting business activities on e-commerce platforms, other digital platforms and other services shall directly make or authorize the tax registration, declaration and payment of taxes and other revenues in Vietnam, unless otherwise prescribed in Clause 3 of this Article.

3. Withholding, declaring on behalf, paying on behalf:

a) Organizations and individuals belonging to the case of withholding and paying taxes on behalf of taxpayers under the law regulations on tax shall withhold taxes of taxpayers and declare and pay the withheld tax amounts;

b) Organizations and individuals belonging to the case of declaring and paying taxes and other revenues on behalf of taxpayers under the law regulations on tax and other relevant law regulations shall declare and pay taxes and other revenues on behalf of taxpayers;

c) Taxpayers are not required to pay tax amounts and other revenues which have been withheld, declared on behalf or paid on behalf.

4. Taxpayers that are unable to submit tax declaration dossiers or dossiers for declaration of other revenues within the prescribed time limit due to force majeure events prescribed in Clause 21, Article 4 of this Law will enjoy an extension as follows:

a) For declaration of taxes and other revenues on a monthly or quarterly basis, annual basis or upon each time of arising of tax liability or other revenues, the extension must not exceed 30 days from the deadline for submission of tax declaration dossiers or dossiers for declaration of other revenues. For declaration for tax finalization or finalization of other revenues, the extension must not exceed 60 days from the deadline for submission of dossiers of declaration for tax finalization or finalization of other revenues;

b) In cases where it is necessary to prolong the extended time limit for submission of tax declaration dossiers or dossiers for declaration of other revenues prescribed at Point a of this Clause, the Government shall prescribe suitable to the actual situation.

5. If taxpayers detect mistakes or discrepancies in the tax declaration dossiers or dossiers for declaration of other revenues already submitted to tax offices, they may make additional declarations in their tax declaration dossiers or dossiers for declaration of other revenues within 05 years after the submission deadline of the tax period seeing mistakes or discrepancies in the following cases:

a) Before tax offices or competent authorities announce tax examination or inspection decisions;

b) Dossiers do not fall within the scope and period of tax examination or inspection or examination or inspection of other revenues stated in tax examination or inspection decisions;

c) Dossiers do not fall into the case where investigation agencies request not to make additional declarations in tax declaration dossiers or dossiers for declaration of other revenues to serve the investigation of cases;

d) If taxpayers detect mistakes or discrepancies in the submitted tax declaration dossiers related to the scope and period already inspected or examined, leading to an increase in the payable tax amount, a reduction in the exempted, reduced or refunded tax amount, a reduction in the deductible tax amount or a reduction in the overpaid tax amount, taxpayers may supplement written explanations to tax offices. Tax offices shall review written explanations related to the scope and period already inspected or examined of taxpayers; if approving taxpayers’ written explanations, tax offices shall issue notices of approval for taxpayers to adjust tax declaration dossiers.

Taxpayers shall be handled as in the case of detection by tax offices or competent authorities through inspection or examination. Tax inspection and examination officers related to written explanations shall be responsible for mistakes or discrepancies not yet fully detected through examination in case of failure to comply with Point n, Clause 1, Article 38 of this Law;

dd) Cases of implementation under conclusions or decisions of competent state authorities related to the determination of tax liability of taxpayers. In cases where taxpayers make additional declarations leading to an increase in the payable tax amount or a reduction in the deductible, exempted, reduced or refunded tax amount, they shall be handled as in the case of detection by tax offices or competent authorities through inspection or examination;

e) The Government shall prescribe cases in which investigation agencies request not to make additional declarations in tax declaration dossiers or dossiers for declaration of other revenues to serve the investigation of cases and the responsibility of investigation agencies to notify tax offices upon termination of requirements related to cases prescribed at Point c of this Clause, and cases of additional declaration under conclusions or decisions of competent state authorities related to the determination of tax liability of taxpayers prescribed at Point dd of this Clause.

6. For exported and imported goods, customs dossiers prescribed by the Law on Customs shall be used as tax declaration dossiers. The tax declaration, additional declaration, time limit for submission of tax declaration dossiers, customs offices receiving tax declaration dossiers, and exchange rate for tax calculation for exported and imported goods must comply with the law regulations on customs.

7. The currency used in declaration of taxes and other revenues is Vietnam dong; the currency used in calculation of taxes and other revenues is Vietnam dong. The Government shall prescribe cases allowed to be declared and calculated in foreign currencies.

8. The Government shall detail Clauses 1, 2, 3, 5, 6, 7 and Point b, Clause 4 of this Article and the following: cases not required to submit tax declaration dossiers or dossiers for declaration of other revenues; tax calculation periods; deadlines for submission of tax declaration dossiers or dossiers for declaration of other revenues, unless otherwise prescribed in Clause 9 of this Article; tax declaration and calculation, and declaration and calculation of other revenues, and tax payment and payment of other revenues for petroleum activities and sale of petroleum; exchange rates for tax declaration and calculation of other revenues; declaration and determination of taxable prices for transfer pricing transactions, country-by-country reports; allocation of payable tax liability and other revenues; order and procedures for receiving and processing dossiers in cases where tax administration offices calculate taxes and other revenues and notify taxes and other revenues.

9. The Minister of Finance shall detail Point a, Clause 4 of this Article and the following: deadlines for submission of declaration dossiers for agricultural land use tax, non-agricultural land use tax and other revenues; tax periods for each type of tax and other revenues; declaration of taxes and other revenues; calculation of taxes and other revenues; tax declaration dossiers and dossiers for declaration of other revenues; forms of submission of tax declaration dossiers and dossiers for declaration of other revenues; tax administration offices receiving and processing tax declaration dossiers and dossiers for declaration of other revenues.

Article 13. Tax declaration, declaration of other revenues; tax calculation, calculation of other revenues; tax withholding for business households and business individuals

1. For value-added tax and personal income tax:

a) In cases where business households and business individuals determine by themselves that their annual turnover from production and business of goods and services falls into non-taxable objects or objects not liable to tax payment under the laws on value-added tax and personal income tax, business households and business individuals shall notify the actual turnover arising in the year to tax offices;

b) In cases where business households and business individuals determine that their annual turnover from production and business of goods and services falls into taxable objects or objects liable to tax payment under the law regulations on tax, business households and business individuals shall calculate by themselves payable value-added tax and personal income tax amounts under the laws on value-added tax and personal income tax.

In cases where business households and business individuals use e-invoices or e-invoices generated from cash registers with data connection with tax offices, the Tax administration information system shall automatically create tax returns to support business households and business individuals in tax declaration and calculation based on e-invoice databases, tax administration databases and other database sources available to tax offices from other state authorities, organizations and individuals.

2. For other types of tax and other revenues:

Business households and business individuals shall calculate by themselves payable tax amounts and other revenues in accordance with the law regulations on tax and other relevant law regulations.

3. Business households and business individuals shall make tax declaration and calculation for each type of tax according to tax periods. Tax offices shall base themselves on tax administration databases to provide information supporting business households and business individuals in tax declaration and calculation.

4. For business households and business individuals conducting business activities on e-commerce platforms or other digital platforms:

a) In case of business activities on e-commerce platforms or other digital platforms with online ordering and payment functions, owners of e-commerce platforms or other digital platforms (domestic or foreign) are responsible for withholding, declaring and paying on behalf the withheld tax amounts of business households and business individuals;

b) In case of business activities on e-commerce platforms or other digital platforms without online ordering and payment functions, business households and business individuals shall directly declare, calculate and pay taxes in accordance with regulations.

5. The Government shall detail this Article and the following: tax finalization and handling of overpaid tax amounts and other revenues; scope of responsibility and methods for owners of e-commerce platforms and other digital platforms to withhold, declare and pay on behalf the withheld tax amounts of business households and business individuals; responsibility for declaring and paying taxes on behalf by organizations in case of business cooperation with business households and business individuals, or signing contracts with business households and business individuals as agents selling lottery, insurance or multi-level marketing goods at strictly quoted prices.

6. The Minister of Finance shall prescribe dossiers and procedures for declaration of turnover, tax declaration, tax payment and tax refund, and accounting regimes applicable to business households and business individuals.

Section 3

PAYMENT OF TAX, OTHER REVENUES, LATE-PAYMENT INTERESTS, FINES; EXTENSION OF PAYMENT OF TAX, OTHER REVENUES, LATE-PAYMENT INTERESTS, FINES; HANDLING OF OVERPAID TAX AMOUNTS, OTHER REVENUES, LATE-PAYMENT INTERESTS, FINES; HANDLING OF LATE PAYMENT OF TAX, OTHER REVENUES

Article 14. Payment of tax, other revenues, late-payment interests, fines; extension of payment of tax, other revenues, late-payment interests, fines

1. Time limits for payment of tax, other revenues, late-payment interests and fines:

a) In cases where taxpayers calculate by themselves taxes and other revenues, the deadline for payment of tax and other revenues is the last day of the time limit for submission of tax declaration dossiers or dossiers for declaration of other revenues. In case of additional declaration in tax declaration dossiers or dossiers for declaration of other revenues, the time limit for payment of tax and other revenues is the time limit for submission of tax declaration dossiers or dossiers for declaration of other revenues of the tax period with mistakes or discrepancies. For quarterly provisional payment, the time limit for tax payment must comply with the Government’s regulations;

b) In cases where tax administration offices calculate taxes and other revenues, or issue notices of payment of taxes and other revenues, or decisions on handling of taxes and other revenues, the time limit for payment of tax, other revenues, late-payment interests and fines is the time limit stated in notices or decisions of tax administration offices in accordance with law. In cases where competent state authorities issue documents on handling of taxes and other revenues, the time limit for payment of tax, other revenues, late-payment interests and fines is the time limit stated in documents of competent state authorities.

During the period of settlement of taxpayers’ complaints or lawsuits about payable amounts of taxes, other revenues, late-payment interests or fines, taxpayers shall still fully pay the payable amounts of taxes, other revenues, late-payment interests or fines, unless competent state authorities decide to suspend the execution of notices of payment of taxes and other revenues, or decisions or documents on handling of taxes, other revenues, late-payment interests or fines of tax administration offices or competent state authorities;

c) For exported and imported goods liable to tax under the law regulations on tax, the time limit for tax payment must comply with the Law on Import Duty and Export Duty; in cases where a tax amount arises after goods are cleared from customs procedures or released, the time limit for payment of the arising tax amount must comply with regulations of the Minister of Finance.

2. Taxpayers shall pay tax amounts, other revenues, late-payment interests and fines by one of the following methods:

a) Payment by electronic means via the Tax administration information system; the State Treasury’s online public service system; electronic payment services of payment service providers, intermediary payment service providers, or other service organizations having direct or indirect connection with the Tax administration information system of tax administration offices in accordance with law;

b) Direct payment at payment service providers, intermediary payment service providers, or other service organizations having direct or indirect connection with the Tax administration information system of tax administration offices; competent state authorities in accordance with law; tax administration offices; or organizations authorized by tax administration offices to collect taxes.

3. The currency for payment of taxes and other revenues is the currency for declaration of taxes and other revenues as prescribed in Clause 7, Article 12 of this Law. Taxpayers shall pay in the currency used for declaration.

4. After paying taxes, other revenues, late-payment interests or fines, taxpayers will be granted payment documents. In cases where the payable amounts of taxes, other revenues, late-payment interests or fines have been provided with payable amount identification codes by tax administration offices, taxpayers shall pay according to such payable amount identification codes.

Authorities and organizations collecting taxes, other revenues, late-payment interests or fines prescribed in Clause 2 of this Article shall, upon granting payment documents to taxpayers, transfer information to tax administration offices for accounting and clearing of obligations to pay taxes, other revenues, late-payment interests or fines for taxpayers.

A payable amount identification code is a sequence of characters created on the Tax administration information system, unique to each payable amount of a taxpayer.

5. The determination of the date of payment of taxes, other revenues, late-payment interests and fines is prescribed as follows:

a) In case of payment by electronic means, the date of payment of taxes, other revenues, late-payment interests or fines is the date on which the authority or organization prescribed at Point a, Clause 2 of this Article deducts money from the account of the taxpayer or the person paying on behalf and is recorded on the payment document;

b) In case of direct payment, the date of payment of taxes, other revenues, late-payment interests or fines is the date on which the authority or organization prescribed at Point b, Clause 2 of this Article collects money from the taxpayer and is recorded on the payment receipt.

6. The payment of fines for exported and imported goods must comply with the law regulations on handling of administrative violations. The extension of payment of fines for exported and imported goods must comply with this Law.

7. Taxpayers are entitled to extension of payment of taxes, other revenues, late-payment interests and fines in the following cases:

a) Suffering material damage causing direct affect to production and business due to force majeure events prescribed in this Law;

b) Having to suspend operation due to relocation of production or business establishments at the request of competent state authorities, affecting production and business results;

c) Extension of payment of taxes, other revenues, late-payment interests and fines in special cases prescribed by the Government. The extension of payment of taxes, other revenues, late-payment interests and fines must not lead to adjustment of state budget revenue estimates already decided by the National Assembly.

Taxpayers entitled to extension under this Clause are not required to pay late-payment interests on the extended tax arrears during the extension period.

8. The Government shall detail Clause 1 of this Article and the following: time limit for authorities and organizations collecting taxes, other revenues, late-payment interests and fines to remit money into the state budget; extension period for payment of taxes, other revenues, late-payment interests and fines; dossiers and procedures for extension of payment of taxes, other revenues, late-payment interests and fines for the case prescribed at Point c, Clause 7 of this Article.

9. The Minister of Finance shall detail Clauses 2, 3, 4, 5 and 7 of this Article and the following: inspection and handling of documents on payment of taxes, other revenues, late-payment interests and fines; processing of dossiers for extension of payment of taxes, other revenues, late-payment interests and fines, unless otherwise prescribed at Point c, Clause 7 of this Article.

Article 15. Handling of overpaid tax amounts, other revenues, late-payment interests and fines

1. Overpaid tax amounts, other revenues, late-payment interests and fines are amounts of taxes, other revenues, late-payment interests and fines already paid which are larger than payable amounts of taxes, other revenues, late-payment interests and fines.

2. Taxpayers having overpaid tax amounts, other revenues, late-payment interests or fines may have them cleared against payable tax amounts, other revenues, late-payment interests or fines or have them refunded when taxpayers have no tax arrears. The clearing within the same or between different types of taxes, other revenues, late-payment interests and fines shall be performed automatically by the Tax administration information system or upon request of taxpayers under the guidance of the Minister of Finance.

In cases where taxpayers have overpaid value-added tax amounts upon importation of goods and have declared for deduction of overpaid tax amounts with tax offices, the handling of deducted and overpaid tax amounts must comply with regulations of the Minister of Finance.

3. In cases where taxpayers request refund of overpaid tax amounts, other revenues, late-payment interests or fines, Article 18 of this Law shall apply.

4. Overpaid tax amounts, other revenues, late-payment interests or fines shall not be refunded in the following cases:

a) Taxpayers refuse to receive back the overpaid tax amounts, other revenues, late-payment interests or fines;

b) Overpaid tax amounts, other revenues, late-payment interests or fines have passed the time limit of 10 years from the date of payment into the state budget but taxpayers fail to clear tax obligations, other revenues, late-payment interests or fines and fail to request refund of taxes, other revenues, late-payment interests or fines.

5. The Minister of Finance shall detail this Article and the following: dossiers, procedures and competence to handle overpaid tax amounts, other revenues, late-payment interests and fines; time for determination of overpaid tax amounts, other revenues, late-payment interests and fines; cases of automatic clearing by the Tax administration information system and cases of clearing upon request of taxpayers.

Article 16. Handling of cases of late payment of tax and other revenues

1. Cases subject to late-payment interests include:

a) Taxpayers delay the payment of taxes or other revenues against the payment deadline or extended payment time limit prescribed in Article 14 of this Law;

b) Taxpayers make additional declarations in tax declaration dossiers or dossiers for declaration of other revenues, leading to an increase in the payable amount of taxes or other revenues, or a decrease in the amount of taxes or other revenues already exempted, reduced, refunded or not collected;

c) Tax administration offices or competent state authorities detect through examination or inspection that taxpayers have insufficiently declared payable amounts of taxes or other revenues, or detect that the amounts of taxes or other revenues already refunded, exempted, reduced or not collected are larger than the amounts of taxes or other revenues eligible for refund, exemption, reduction or non-collection;

d) Cases permitted to pay tax arrears in installments prescribed in Clause 6, Article 48 of this Law;

dd) Cases prescribed in Clause 8, Article 44 of this Law;

e) Cases not sanctioned for tax administration-related administrative violations under Point a, Clause 2, Article 44 for acts prescribed in Clause 2, Article 45 of this Law and cases prescribed at Point b, Clause 2, Article 44 of this Law;

g) Authorities or organizations authorized by tax administration offices to collect taxes and other revenues, or authorities or organizations assigned to manage state budget revenues that late remit collected amounts into the state budget shall pay late-payment interests on the late-remitted amounts in accordance with the regulations;

h) Authorities or organizations subject to tax withholding or paying taxes and other revenues on behalf of taxpayers under the law regulations on tax and other relevant law regulations that fail to pay money fully and on time according to law regulations are responsible for paying late-payment interests in accordance with the regulations on behalf of taxpayers;

i) The payment of late-payment interests for exported and imported goods subject to tax which are guaranteed by credit institutions for payable tax amounts must comply with the laws on export duty and import duty.

2. Late-payment interest rates and time periods for calculation of late-payment interests are prescribed as follows:

a) The late-payment interest rate is 0.03%/day calculated on the late-paid amount of taxes or other revenues managed by tax offices and 0.03%/day calculated on the late-paid tax amount managed by customs offices;

b) The time period for calculation of late-payment interests must comply with the Government’s regulations.

3. Taxpayers shall determine by themselves late-payment interests under Clause 1 and Clause 2 of this Article and pay them into the state budget in accordance with the regulations. After 30 days from the date taxpayers pay taxes, other revenues or fines but fail to determine late-payment interests, tax administration offices shall determine late-payment interests and notify taxpayers.

4. In cases where taxpayers have not paid tax arrears after 30 days from the payment deadline for taxes or other revenues, tax administration offices shall notify taxpayers of the tax arrears and number of days of late payment.

5. Taxpayers falling into the cases subject to late-payment interests prescribed in Clause 1 of this Article will be exempt from late-payment interests if encountering force majeure events prescribed in Clause 21, Article 4 of this Law.

6. The Government shall prescribe the following: adjustment of late-payment interest rates prescribed at Point a, Clause 2 of this Article suitable to the socio-economic situation in each period, time periods for calculation of late-payment interests, cases of non-imposition of late-payment interests, pending of late-payment interest calculation and adjustment of late-payment interests.

7. The Minister of Finance shall prescribe the following: dossiers, order, procedures and competence to handle late payment of taxes and other revenues, exemption from late-payment interests, and non-imposition of late-payment interests prescribed in this Article.

Article 17. Fulfillment of the tax payment obligation

1. Fulfillment of the tax payment obligation in case of dissolution, bankruptcy, termination of operation, or non-operation at registered addresses:

a) The fulfillment of the tax payment obligation in cases where enterprises, cooperatives or unions of cooperatives dissolve shall be carried out in accordance with the law regulations on enterprises, law regulations on credit institutions, law regulations on insurance business, law regulations on cooperatives and other relevant law regulations;

b) The fulfillment of the tax payment obligation in cases where enterprises, cooperatives or unions of cooperatives fall bankrupt shall be carried out in accordance with the law regulations on recovery and bankruptcy;

c) If private enterprises, single-member limited liability companies or partnerships terminate operation or do not operate at registered addresses without having fulfilled the tax payment obligation, owners of private enterprises, owners of single-member limited liability companies or general partners shall fulfill the tax payment obligation in accordance with the law regulations on enterprises; if multi-member limited liability companies or joint stock companies terminate operation or do not operate at registered addresses without having fulfilled the tax payment obligation, capital-contributing shareholders or capital-contributing members shall be responsible for fulfilling the tax payment obligation in accordance with the law regulations on enterprises;

d) If business households or business individuals terminate operation or do not operate at registered production or business addresses without having fulfilled the tax payment obligation, the remaining tax arrears shall be fulfilled by heads of business households or individuals themselves;

dd) Taxpayers having dependent units that terminate operation or do not operate at registered addresses without having fulfilled the tax payment obligation shall be responsible for fulfilling the tax payment obligation of such dependent units;

e) Owners of private enterprises, owners of single-member limited liability companies, general partners, heads of business households and business individuals shall be responsible for fulfilling the tax payment obligation and obligations related to tax dossiers of private enterprises, single-member limited liability companies, partnerships, business households or business individuals that do not operate at registered addresses.

2. Fulfillment of the tax payment obligation and obligations related to tax dossiers in case of reorganization of enterprises, cooperatives or unions of cooperatives:

a) Divided enterprises, cooperatives or unions of cooperatives are responsible for fulfilling the tax payment obligation and obligations related to tax dossiers before division. If they have not yet fulfilled the tax payment obligation, the enterprises, cooperatives or unions of cooperatives newly established from the divided enterprises, cooperatives or unions of cooperatives are responsible for inheriting rights and fulfilling the tax payment obligation;

b) Split, consolidated or merged enterprises, cooperatives or unions of cooperatives are responsible for fulfilling the tax payment obligation and obligations related to tax dossiers before splitting, consolidation or merger. If they have not yet fulfilled the tax payment obligation, the split enterprises and splitting enterprises, consolidated enterprises, or merging enterprises are responsible for inheriting rights and fulfilling the tax payment obligation;

c) Enterprises converted in type are responsible for fulfilling the tax payment obligation and obligations related to tax dossiers before conversion. If they have not yet fulfilled the tax payment obligation, the converted enterprises are responsible for inheriting rights and fulfilling the tax payment obligation;

d) The reorganization of enterprises, cooperatives or unions of cooperatives does not change the time limit for payment of taxes and other revenues of the reorganized enterprises, cooperatives or unions of cooperatives. If reorganized enterprises, cooperatives or unions of cooperatives or newly established enterprises, cooperatives or unions of cooperatives fail to pay taxes and other revenues fully within the prescribed time limit, they shall be sanctioned in accordance with law.

3. Fulfillment of the tax payment obligation in cases where taxpayers are dead or declared by court as dead, missing or having lost their civil act capacity:

a) Heirs or managers of the estate shall fulfill the tax payment obligation of dead persons or persons declared by court as dead with the estate left by dead persons or persons declared by court as dead or property portions divided to heirs at the time of accepting inheritance. In cases where there is no heir or all heirs refuse to accept the estate, the fulfillment of the tax payment obligation of dead persons or persons declared by court as dead must comply with the civil law;

b) Managers of property of persons having lost their civil act capacity shall fulfill the tax payment obligation of persons declared by court as having lost their civil act capacity with property portions of such persons;

c) In cases where the court issues a decision to annul the decision declaring a person as dead or having lost civil act capacity, the tax arrears written off under Article 21 of this Law shall be restored, but late-payment interests shall not be calculated for the period such person is declared as dead or having lost civil act capacity;

d) Managers of property of persons declared as missing shall fulfill the tax payment obligation of persons declared by court as missing with property of such persons under court decisions.

4. Taxpayers are responsible for fulfilling the tax payment obligation in case of change of head office addresses leading to change of managing tax offices, unless otherwise due to change of administrative boundaries in accordance with law.

5. Cases required to fulfill the tax payment obligation before exit include:

a) Business individuals, heads of business households, individuals being beneficial owners of enterprises, and individuals being at-law representatives of enterprises, cooperatives or unions of cooperatives subject to enforcement of tax administration-related administrative decisions who have not yet fulfilled the tax payment obligation;

b) Business individuals, heads of business households, individuals being beneficial owners of enterprises, and individuals being at-law representatives of enterprises, cooperatives or unions of cooperatives that no longer operate at registered addresses and have not yet fulfilled the tax payment obligation;

c) Individuals being Vietnamese leaving the country for permanent residence abroad, overseas Vietnamese, and foreigners who have not yet fulfilled the tax payment obligation.

The Government shall prescribe the threshold of tax arrears and period of debt for application of the measure of suspension of exit in accordance with the law regulations on entry and exit.

6. Fulfillment of the tax payment obligation in case of transfer of investment projects or capital transfer:

a) Organizations established under Vietnamese law and individuals residing in Vietnam that transfer investment projects or capital are responsible for fulfilling the tax payment obligation arising from investment project transfer or capital transfer activities in accordance with the law regulations on tax;

b) If organizations established under foreign law or foreign individuals not residing in Vietnam transfer investment projects or capital directly or indirectly to organizations established under Vietnamese law or individuals residing in Vietnam, the transferees are responsible for determining, declaring, withholding and paying on behalf the payable tax amounts of the transferors. If both transferors and transferees are organizations established under foreign law or foreign individuals not residing in Vietnam, the organizations established under Vietnamese law where the transferors invest capital directly or indirectly are responsible for declaring and paying on behalf the payable tax amounts of the transferors in accordance with the law regulations on tax.

7. The Government shall detail this Article.

Section 4

REFUND OF TAX, OTHER REVENUES, LATE-PAYMENT INTERESTS, FINES; TAX EXEMPTION, EXEMPTION FROM OTHER REVENUES; TAX REDUCTION, REDUCTION OF OTHER REVENUES; NON-COLLECTION OF TAX;
NON-TAXABLE OBJECTS

Article 18. Refund of tax, other revenues, late-payment interests, fines

1. Cases of refund of tax, other revenues, late-payment interests and fines:

a) Tax refund for organizations and individuals eligible for tax refund in accordance with the law regulations on tax;

b) Refund of overpaid amounts of tax, other revenues, late-payment interests or fines for organizations and individuals belonging to the case of refund in accordance with Article 15 of this Law;

c) Refund to individuals belonging to the case of refund of tax, other revenues, late-payment interests or fines under Point a and Point b of this Clause who are dead or declared by court as dead, missing or having lost their civil act capacity; heirs or persons assigned by the court to manage assets of the dead persons or persons declared as dead, missing or having lost civil act capacity are entitled to receive the refunded amounts of tax, other revenues, late-payment interests or fines in accordance with the civil law.

2. Taxpayers belonging to the case of refund of tax, other revenues, late-payment interests or fines under Clause 1 of this Article (hereinafter referred to as tax refund) shall make and send tax refund dossiers to competent tax administration offices.

3. Tax administration offices shall classify tax refund dossiers or tax refund amounts to make tax refund before examination for taxpayers or make examination before tax refund. The regulation in this Clause does not apply to the case of handling overpaid amounts of tax, late-payment interests or fines for exported and imported goods.

4. Tax offices shall deploy automatic tax refund based on databases, risk management criteria, automatic processing processes and information security assurance. Tax offices are responsible for deploying automatic tax refund in phases, suitable to actual conditions, infrastructure conditions and information technology application.

5. Competence to decide on tax refund and tax refund recovery:

a) Heads of tax administration offices shall decide on tax refund, unless otherwise prescribed at Point b of this Clause;

b) Tax offices shall decide on tax refund for the case of automatic tax refund prescribed in Clause 4 of this Article;

c) Heads of tax administration offices shall decide on tax refund recovery for cases where tax refund has been made under Clause 1 and Clause 4 of this Article.

6. The Government shall detail Clause 1 of this Article and the following: cases ineligible for tax refund; cases of tax refund before examination for taxpayers; cases of examination before tax refund; time limits for reception, settlement and response to information on tax refund dossiers of tax administration offices.

7. The Minister of Finance shall detail Clauses 2, 3, 4 and 5 of this Article and the following: order and procedures for tax refund; order and procedures for tax refund recovery; responsibility for reception, settlement and response to information on tax refund dossiers of tax administration offices; clearing of debts via tax refund.

Article 19. Tax exemption, exemption from other revenues; tax reduction, reduction of other revenues; non-collection of tax; non-taxable objects

1. Cases of tax exemption, exemption from other revenues; tax reduction, reduction of other revenues; non-collection of tax; non-taxable objects:

a) Tax exemption, exemption from other revenues; tax reduction, reduction of other revenues; non-collection of tax; non-taxable objects for organizations and individuals in accordance with the law regulations on tax and the law regulations on charges and fees;

b) Exemption from non-agricultural land use tax for households and individuals having annual payable tax amounts at the level prescribed by the Government; exemption from personal income tax for individuals having payable tax amounts arising after finalization of personal income tax from wages and remuneration annually and other types of tax at the level prescribed by the Government.

2. Taxpayers belonging to the case of tax exemption, exemption from other revenues, tax reduction, reduction of other revenues under Clause 1 of this Article (hereinafter referred to as tax exemption, tax reduction), non-collection of tax, or non-taxable objects shall make and send dossiers to competent tax administration offices.

3. Tax offices shall deploy automatic tax exemption and reduction for taxpayers based on databases, risk management criteria, automatic processing processes and information security assurance. Tax offices are responsible for deploying automatic tax exemption and reduction in phases, suitable to actual conditions, infrastructure conditions and information technology application.

4. Competence to decide on tax exemption, tax reduction, non-collection of tax, non-taxable objects:

a) Heads of tax administration offices shall decide on tax exemption, tax reduction, non-collection of tax, non-taxable objects, unless otherwise prescribed at Point b of this Clause;

b) Tax offices shall decide on tax exemption and reduction for the case of automatic tax exemption and reduction prescribed in Clause 3 of this Article;

c) Heads of tax administration offices shall decide on recovery of exempted tax amounts or reduced tax amounts for cases where tax exemption or reduction has been made under Clause 1 and Clause 3 of this Article.

5. The Government shall detail Clause 1 of this Article and the following: time limits for reception and settlement of dossiers for tax exemption, tax reduction, non-collection of tax, or non-taxable objects.

6. The Minister of Finance shall detail Clauses 2, 3 and 4 of this Article and the following: dossiers for tax exemption, tax reduction, non-collection of tax, or non-taxable objects; responsibility for reception, settlement and response to information on dossiers for tax exemption, tax reduction, non-collection of tax of tax administration offices; order and procedures for settlement of tax exemption, tax reduction, non-collection of tax, recovery of exempted tax amounts, recovery of reduced tax amounts.

Section 5

FREEZING OF TAX ARREARS, WRITE-OFF OF TAX ARREARS

Article 20. Freezing of tax arrears

1. Cases eligible for freezing of tax arrears:

a) Taxpayers are dead or declared by court as dead, missing or having lost their civil act capacity;

b) Taxpayers have sent dissolution decisions to business registration authorities to carry out dissolution procedures, and business registration authorities have made an announcement in the national business registration information system of taxpayers’ undergoing dissolution procedures but taxpayers have not yet completed dissolution procedures;

c) Taxpayers have been notified by courts of the acceptance of requests for opening of bankruptcy procedures or have tax arrears frozen under written requests of courts in accordance with the law regulations on recovery and bankruptcy;

d) Taxpayers no longer operate at addresses registered with business registration authorities and tax administration offices;

dd) Taxpayers have their business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, establishment and operation licenses, practice licenses, branch or representative office operation registration certificates, business location registration certificates, or registration or licenses for e-commerce platform business operation revoked by competent authorities;

e) Taxpayers are restricted in reality the rights to exploit or use land or minerals granted or allocated due to causes from competent state authorities, leading to debts of financial obligations regarding land or minerals.

2. Heads of tax administration offices shall decide on tax arrears freezing and termination of validity of tax arrears freezing decisions.

3. Tax administration offices shall monitor frozen tax arrears and take professional measures to urge the recovery of tax arrears.

4. Taxpayers are temporarily not subject to late-payment interest calculation during the tax arrears freezing period. After the termination of validity of tax arrears freezing decisions, tax administration offices shall calculate fully late-payment interests from the time of expiration of tax payment time limit in accordance with the regulations, unless otherwise prescribed at Point e, Clause 1 of this Article.

5. The Government shall detail this Article and the following: freezing period, frozen tax arrears amount; cases of termination of validity of freezing decisions; responsibility of state authorities, methods and criteria for determining cases prescribed at Point e, Clause 1 of this Article.

6. The Minister of Finance shall prescribe procedures and dossiers for tax arrears freezing.

Article 21. Write-off of tax arrears

1. Cases eligible for write-off of tax arrears:

a) Individuals who are dead or declared by court as dead or having lost their civil act capacity and have no assets, including also inheritance, to pay tax arrears;

b) Enterprises, cooperatives or unions of cooperatives declared bankrupt by court which have made payments in accordance with the law regulations on recovery and bankruptcy and have no assets left;

c) Taxpayers other than those prescribed at Point a and Point b of this Clause against whom tax administration offices have applied the coercive measure prescribed at Point h, Clause 1, Article 49 of this Law and whose tax arrears have passed 10 years from the payment deadline but are irretrievable;

d) Cases affected by natural disasters, catastrophes or epidemics with a wide scope that have been considered for exemption from late-payment interests under Clause 5, Article 16 of this Law and have been granted extension of payment of taxes, other revenues, late-payment interests and fines under Point a, Clause 7, Article 14 of this Law but are still unable to restore production and business activities and incapable of paying tax arrears.

2. Taxpayers being individuals, business individuals, heads of business households, heads of households, owners of private enterprises and single-member limited liability companies that have their tax arrears written off as prescribed at Point c, Clause 1 of this Article shall refund the written-off tax arrears to the State before resuming production or business or establishing new production or business establishments.

3. Provincial-level People’s Committee chairpersons shall report to the same-level People’s Councils on results of write-off of tax arrears in their localities. The Ministry of Finance shall report to the Government on results of write-off of tax arrears for reporting to the National Assembly upon finalization of state budget funds.

4. The Government shall detail Point d, Clause 1 of this Article and the following: conditions for write-off of tax arrears; competence to write off tax arrears; time limits for settlement of dossiers for write-off of tax arrears; responsibility for coordination of organizations and individuals in recovering written-off tax arrears.

5. The Minister of Finance shall prescribe dossiers, order and procedures for write-off of tax arrears and cases prescribed at Points a, b, c, Clause 1 and Clause 2 of this Article.

Section 6

TAX EXAMINATION

Article 22. Tax examination

1. Tax examination principles:

a) Applying risk management and information technology in tax examination; prioritizing online and remote examination on electronic data;

b) Complying with law regulations and not obstructing normal operation of taxpayers;

c) Tax examination aims to assess the completeness, accuracy and truthfulness of tax declaration and payment and tax law observance by taxpayers;

d) Tax examination by tax offices must not overlap in terms of coverage, scope and time among inspectorates, examination authorities and State Audit offices, unless otherwise with evidence or grounds of violation requiring re-examination;

dd) Examining the determination of transfer pricing transaction prices of taxpayers under the arm’s length principle and the economic substance of arising activities and transactions deciding tax obligations corresponding to the value created from the economic substance of business activities and arising transactions of taxpayers; not recognizing transfer pricing transactions not following the arm’s length principle which reduce tax obligations of enterprises.

2. Tax examination at offices of tax administration offices:

a) Tax examination at offices of tax administration offices shall be carried out based on tax dossiers and tax administration databases available on the Tax administration information system; customs offices shall physically inspect exported and imported goods in necessary cases and where conditions permit;

b) Tax administration offices have the right to request taxpayers to explain and supplement information and documents; issue decisions on tax assessment and sanctioning of tax administration-related administrative violations, or shift to examination at offices of taxpayers;

c) Post-customs clearance inspection shall be carried out in accordance with the law regulations on customs.

3. Tax examination at offices of taxpayers:

a) Tax offices shall carry out tax examination in the following cases: cases of dossiers subject to examination before tax refund; cases of dossiers subject to examination after tax refund for dossiers eligible for tax refund before examination under the principles of risk management in tax administration and within 05 years from the date of issuing tax refund decisions; cases showing signs of violation of law regulations on tax; cases selected according to plans or themes; cases at the request or recommendation of competent authorities or persons; high-risk taxpayers falling into cases of: division, separation, merger, consolidation, conversion of enterprise type, bankruptcy, dissolution, termination of operation, equitization, invalidation of tax identification numbers, relocation of business venues; cases prescribed at Point b, Clause 2 of this Article; cases of examination at the request of settlement of tax-related complaints or denunciations; cases of dossiers for tax exemption, tax reduction, or non-collection of tax of high-risk taxpayers;

b) Customs offices shall carry out tax examination at offices of taxpayers in the cases prescribed at Point a of this Clause; post-customs clearance inspection shall be carried out in accordance with the law regulations on customs; examination of conditions for application of tax policies shall be carried out in accordance with relevant law regulations.

In the course of examination, customs offices shall carry out physical inspection of exported and imported goods in necessary cases and where conditions permit;

c) For cases selected according to plans or themes and cases of division, separation, merger, consolidation, conversion of enterprise type, bankruptcy, dissolution, termination of operation, equitization, invalidation of tax identification numbers, or relocation of business venues, tax offices shall carry out examination at offices of taxpayers no more than once a year. This regulation does not apply to cases of re-examination prescribed at Point a, Clause 6 of this Article;

d) The tax examination time limit must not exceed 20 days from the date of announcing the examination decision; in necessary cases, it may be extended once for no more than 20 days. The tax examination time limit for enterprises having transfer pricing transactions must not exceed 40 days; in necessary cases, it may be extended once for no more than 40 days. If it is necessary to collect and exchange information with foreign tax offices, the tax examination time limit may be prolonged but must not exceed 02 years.

The examination time limit prescribed in this Point does not include the time of temporary suspension of examination under notices of tax administration offices.

4. Rights and obligations of taxpayers in tax examination:

a) Rights of taxpayers in tax examination shall be exercised in accordance with Point e and Point r, Clause 1, Article 37 of this Law and the law regulations on specialized inspection;

b) Obligations of taxpayers in tax examination shall be performed in accordance with Point p, Clause 2, Article 37 of this Law and the law regulations on specialized inspection.

5. Tasks and powers of tax administration offices in tax examination:

a) Heads of tax administration offices at all levels have the following tasks and powers: to issue examination decisions; adjust examination decisions; annul examination decisions; direct examination teams to comply with the details and time limits stated in tax examination decisions; apply measures prescribed in Article 23 of this Law; suspend, postpone or extend examination time limits; decide on sanctioning of tax administration-related administrative violations according to their competence or inspection conclusions or examination result notices or recommend competent persons to make conclusions and issue decisions on sanctioning of tax administration-related administrative violations; transfer dossiers to inspectorates to conduct inspection for complicated cases with wide scope or transfer examination dossiers to investigation agencies in accordance with law for cases where tax examination reveals violations of tax regulations showing signs of tax evasion or tax fraud to the extent of penal liability examination; settle complaints and denunciations according to their competence;

b) Examination team heads have the following tasks and powers: to organize and direct examination team members to comply with the details of examination decisions; request taxpayers to provide information, documents and explanations about issues related to tax examination; apply measures prescribed in Clause 2, Article 23 of this Law; decide on sealing of documents and goods (if any) of examined subjects when having grounds to believe that there are violations of law regulations on tax; make tax examination records; if tax examination records clearly identify administrative violations, tax examination records of tax offices shall be determined as administrative violation records; report on examination results to examination decision issuers;

c) Examination team members, when carrying out tax examination, have the following tasks and powers: to perform tasks as assigned by tax examination team heads; request taxpayers to provide information, documents and explanations about issues related to tax examination assigned by team heads for examination; report on results of performance of assigned tasks to tax examination team heads.

6. Re-examination in tax examination activities:

a) Cases of re-examination:

Tax offices shall carry out re-examination for cases already concluded or decided for sanctioning of tax administration-related administrative violations in the following cases: issuance of examination decisions contrary to competence; violations of order and procedures in the course of carrying out examination leading to deviation in examination conclusions or decisions on sanctioning of tax administration-related administrative violations; mistakes or discrepancies in application of law when sanctioning tax administration-related administrative violations or making examination conclusions; conclusions or sanctioning of tax administration-related administrative violations inconsistent with evidences collected in the course of examination; examination decision issuers, examination team heads or examination team members deliberately falsifying case dossiers or deliberately concluding or sanctioning tax administration-related administrative violations in contravention of law; signs of serious violations of law regulations on tax by taxpayers falling within the scope of tax examination decisions not yet fully detected through tax examination.

Customs offices shall carry out re-examination for cases with signs of violation of the law regulations on tax by taxpayers falling within the scope of tax examination decisions but not yet examined, detected or concluded, or concluded but insufficiently and inaccurately;

b) Competence for re-examination: Superior tax administration offices shall carry out re-examination of cases of subordinate tax administration offices;

c) The re-examination time limit must comply with Point d, Clause 3 of this Article;

d) The statute of limitations for re-examination is 02 years from the date of signing examination conclusions or decisions on sanctioning of tax administration-related administrative violations;

dd) When carrying out re-examination, examination decision issuers, examination team heads and examination team members shall perform tasks and powers as prescribed in Clause 5 of this Article.

7. The Minister of Finance shall detail this Article.

Article 23. Measures applied in tax examination for cases showing signs of tax evasion

1. Collection of information related to cases showing signs of tax evasion:

a) Heads of tax administration offices have the right to request authorities, organizations and individuals related to cases showing signs of tax evasion to provide information in writing or reply directly. Tax offices have the right to access accounting software data, e-invoices, and cash registers of taxpayers showing signs of tax evasion;

b) Authorities, organizations and individuals requested to provide information as prescribed at Point a of this Clause are responsible for providing correct information, time limits and requested addresses and are responsible for the accuracy and truthfulness of provided information.

2. Temporary seizure of documents related to cases showing signs of tax evasion:

a) Heads of tax administration offices or tax examination team heads shall decide on temporary seizure of documents related to cases showing signs of tax evasion;

b) The temporary seizure of documents related to cases showing signs of tax evasion shall be applied when it is necessary to have grounds for determining acts of tax evasion;

c) When temporarily seizing documents related to cases showing signs of tax evasion, tax examination team heads must make records of temporary seizure and are responsible for preserving temporarily seized documents;

d) Tax administration offices must hand over 01 copy of the temporary seizure decision and temporary seizure record related to cases showing signs of tax evasion to organizations or individuals having temporarily seized documents.

Section 7

TAX ASSESSMENT

Article 24. Tax assessment

1. Tax assessment principles:

a) Tax assessment must be based on tax administration principles, tax bases and tax calculation methods in accordance with the law regulations on tax and customs laws;

b) Tax administration offices shall assess payable tax amounts or assess each factor and tax base to determine payable tax amounts.

2. Cases of tax assessment by tax offices:

a) Failing to make tax registration; failing to make tax declaration; failing to submit additional tax dossiers at the request of tax offices or declaring tax insufficiently, untruthfully and inaccurately regarding tax bases;

b) Submitted tax declaration dossiers fail to determine factors serving as a basis for determining tax bases or determine factors serving as a basis for determining tax bases but fail to calculate by themselves payable tax amounts;

c) Failing to reflect or reflecting insufficiently, untruthfully and inaccurately figures in account books to determine tax obligations;

d) Failing to produce account books, invoices, documents and necessary materials related to the determination of payable tax amounts within the prescribed time limit;

dd) Failing to comply with tax examination decisions in accordance with the regulations;

e) Purchasing, selling, exchanging and accounting, declaring tax based on values of goods and services not true to actually paid prices or not according to common transaction values on the market, reducing tax payment obligations;

g) Purchasing or exchanging goods using unlawful invoices or illegally using invoices where goods and services are real as determined by competent authorities and taxable turnover has been declared;

h) Using documents or materials not reflecting the true nature of transactions or actual transaction values to reduce tax obligations. Conducting transactions not true to the economic nature for the purpose of reducing tax obligations;

i) Failing to comply with regulations on the obligation to declare and determine prices of transfer pricing transactions or failing to provide information in accordance with the regulations on tax administration for enterprises with arising transfer pricing transactions.

3. The Government shall prescribe the following: bases for tax assessment; tax assessment methods; competence and procedures for tax assessment; responsibilities of taxpayers, tax declarants and tax offices in tax assessment.

Article 25. Tax assessment for exported and imported goods

1. Cases of tax assessment by customs offices for exported and imported goods:

a) Taxpayers rely on unlawful documents, materials or data to declare and calculate tax; fail to declare tax or declare inaccurately, insufficiently or untruthfully information related to tax obligation determination;

b) Past the time limit prescribed by the law regulations on customs and other relevant law regulations or written requests of customs offices, taxpayers fail to provide, or refuse, delay or prolong the provision of dossiers, account books, materials, documents, data and figures related to the accurate determination of payable, exempted, reduced, refunded, non-collected or non-taxable tax amounts in accordance with the regulations;

c) Taxpayers fail to prove or explain, or past the prescribed time limit, fail to explain matters related to tax obligation determination in accordance with law;

d) Taxpayers fail to record or record insufficiently, untruthfully and inaccurately figures in account books, dossiers, documents, data and accounting materials to determine tax obligations;

dd) Customs offices have sufficient evidence and grounds to determine that the declaration of value, codes and origin of goods is not true to reality, affecting payable tax amounts and incentives;

e) Transactions are conducted not true to the economic nature or not true to arising reality, affecting payable, exempted, reduced, refunded, non-collected or non-taxable tax amounts;

g) Taxpayers are unable to calculate by themselves payable tax amounts;

h) Taxpayers fail to comply with examination decisions of customs offices;

i) Other cases detected by customs offices or other authorities where the tax declaration and calculation are not in accordance with law regulations.

2. Customs offices shall assess payable tax amounts based on the following grounds: actually exported and imported goods; tax bases, tax calculation methods; tax administration databases and commercial databases; customs dossiers; materials, books, documents, accounting data, inspection and examination results, conclusions of competent authorities or court judgments or rulings which have taken legal effect and other information related to exported and imported goods.

3. The Government shall detail Clause 1 and Clause 2 of this Article and the following: tax assessment methods; competence and procedures for tax assessment; responsibilities of taxpayers, tax declarants and customs offices in tax assessment.

Chapter III

ELECTRONIC INVOICES, ELECTRONIC DOCUMENTS

Article 26. Electronic invoices

1. Electronic invoices (e-invoices) are invoices in the form of electronic data created by organizations, business households or business individuals selling goods or providing services to acknowledge information on sale of goods or provision of services in accordance with the law regulations on tax and law regulations on accounting.

2. E-invoices include e-invoices with tax offices’ identification numbers, e-invoices without tax offices’ identification numbers, and e-invoices generated from cash registers with data connection with tax offices.

3. Subjects using e-invoices:

a) Taxpayers using e-invoices with tax offices’ identification numbers, e-invoices without tax offices’ identification numbers, or e-invoices generated from cash registers with data connection with tax offices according to the Government’s regulations;

b) Business households and business individuals not belonging to the case of using e-invoices under the Government’s regulations, and enterprises, economic organizations and other organizations wishing to use e-invoices shall declare and pay tax before being granted e-invoices with identification codes by tax offices for each time of arising of transactions of sale of goods or provision of services.

4. Services on e-invoices include services of providing solutions for creation, transmission and storage of e-invoices with or without identification codes, and e-invoices generated from cash registers with data connection with tax offices. E-invoice service providers must satisfy conditions on techniques, personnel, information security and data confidentiality under regulations of the Minister of Finance and are responsible for coordinating with tax offices in exchanging and providing information serving tax administration work.

5. Principles, rights and responsibilities for creation, management and use of e-invoices:

a) Organizations, business households and business individuals must create e-invoices when selling goods or providing services to hand over to buyers according to standard data formats and must fully record the details in accordance with the law regulations on tax and law regulations on accounting, ensuring full and truthful reflection of arising economic operations and bearing legal accountability for the accuracy of created invoices, unless otherwise not required to use e-invoices under the Government’s regulations;

b) The registration, management and use of e-invoices must comply with the law regulations on e-transactions, law regulations on accounting and law regulations on tax;

c) The time of e-invoice creation must comply with the Government’s regulations;

d) Taxpayers are responsible for deploying technical infrastructure systems meeting requirements on connection, storage, security and retrieval of e-invoices according to standard formats and law regulations;

dd) E-invoice data shall be managed in a centralized and unified manner to build invoice databases; connected and shared with relevant authorities and organizations to serve state governance work and protect buyers’ interests.

Tax offices are responsible for organizing, building, managing and operating e-invoice data systems. Based on risk analysis results, tax offices shall apply appropriate management measures, including cessation or temporary cessation of use of e-invoices for cases of high risks regarding tax and invoices;

e) E-invoice service providers are responsible for building mechanisms to check, detect and warn in the use of e-invoices and provide information to tax offices;

g) Buyers have the right and responsibility to request sellers to provide e-invoices when purchasing goods or services; and are entitled to encouragement measures in accordance with law.

6. The Government shall prescribe the following: types of e-invoices; subjects of use; details and time of e-invoice creation; cases not required to use e-invoices; cases of using e-invoices with service fee exemption; tasks, powers and responsibilities of organizations and individuals in management and use of e-invoices.

7. The Minister of Finance shall prescribe the following: registration for use of e-invoices; e-invoice formats; authorization for e-invoice creation; handling of created e-invoices; model symbols, invoice symbols and reference e-invoice forms; conversion for application of e-invoices; criteria for identifying high-risk taxpayers in registration for use of e-invoices; cases of cessation or temporary cessation of use of e-invoices; measures to encourage buyers to take invoices when purchasing goods or services and reward consumers who denounce sellers failing to create and hand over e-invoices from funding sources ensured by the state budget in annual regular expenditure estimates in accordance with law.

Article 27. Electronic documents

1. Electronic documents are documents for collection of tax, charges or fees or documents for tax withholding in the form of electronic data granted by tax administration offices or tax-withholding organizations to taxpayers by electronic means.

2. Principles for creation, management and use of electronic documents:

a) The registration, management and use of electronic documents must comply with the law regulations on e-transactions, law regulations on accounting and law regulations on tax;

b) Organizations creating electronic documents must reflect fully and truthfully arising transactions and bear legal accountability for the accuracy of created documents.

3. Services on electronic documents include services of providing solutions for creation, transmission and storage of electronic documents. Service providers must satisfy conditions on techniques, safety and data confidentiality under regulations of the Minister of Finance.

4. The Government shall detail the following: types of electronic documents; details and time of creation of electronic documents; methods of creation of electronic documents and electronic tax administrative documents; connection and transmission of electronic document data; cases of use with service fee exemption; tasks, powers and responsibilities of organizations and individuals in management and use of electronic documents.

5. The Minister of Finance shall detail the following: registration for use of electronic documents; formats of electronic documents; handling of created electronic documents; model symbols, document symbols and reference electronic document forms.

Chapter IV

TAX-RELATED INTERNATIONAL COOPERATION AND INTERNATIONAL TAX ADMINISTRATION

Article 28. Scope of tax-related international cooperation and international tax administration

1. Signing and joining tax-related treaties, international agreements, international forums and other international organizations.

2. Implementing tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory to serve tax administration work.

3. Performing membership obligations under treaties and agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory, and international tax forums to serve tax administration work.

Article 29. Principles of tax-related international cooperation and international tax administration

1. Respecting national sovereignty, equality and mutual benefit.

2. Complying with tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory.

3. Ensuring information confidentiality and lawful rights and interests of taxpayers in accordance with Vietnamese law and tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory, and relevant international tax commitments.

Article 30. International tax administration by tax administration offices

1. Subjects of international tax administration are organizations and individuals falling within the scope of application of tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory.

2. Tasks of tax administration offices in international tax administration:

a) To advise and assist the Minister of Finance in proposing competent authorities or persons to sign and implement rights and obligations and ensure interests of the Socialist Republic of Vietnam under treaties;

b) To negotiate, sign and implement international commitments on tax to implement Agreements on avoidance of double taxation, including: Mutual Agreement Procedure (MAP), Advance Pricing Agreement (APA).

In which, MAP is a written agreement between the Vietnamese tax office and the tax authority of a country or territory that has signed an Agreement on avoidance of double taxation with Vietnam to settle tax disputes for taxpayers to avoid double taxation on the same income or asset or handle taxation by a country’s tax office not in accordance with the Agreement on avoidance of double taxation. APA is a written agreement between a tax office and a taxpayer (unilateral APA) or between the Vietnamese tax office and a taxpayer and a tax authority of a country or territory that has signed an Agreement on avoidance of double taxation with Vietnam (bilateral or multilateral APA). This agreement aims to determine in advance the pricing method in transfer pricing transactions, suitable to the arm’s length principle to serve as a basis for determining enterprise income tax obligations of enterprises with transfer pricing transactions within a specific period;

c) To negotiate, sign and implement international commitments on tax for exported and imported goods;

d) To guide the implementation and handling of dossiers for application of Agreements on avoidance of double taxation and other tax-related treaties;

dd) To exploit and exchange information on taxpayers and conduct tax professional cooperation with foreign tax authorities under tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory and international tax forums to serve tax administration work;

e) To conduct cooperation and other administrative assistance on tax with foreign tax authorities and international organizations in conformity with Vietnamese law and tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory;

g) To deploy the implementation of regulations on Global Minimum Tax, tax administration for enterprises with transfer pricing transactions and other membership obligations to which the Socialist Republic of Vietnam is a contracting party or a signatory;

h) To organize collection and verification of information from authorities, organizations and taxpayers according to standards on information exchange of the global forum on transparency and exchange of information for tax purposes.

3. The Minister of Finance shall prescribe details, processes and procedures for signing and implementation of international commitments prescribed at Point b, Clause 2 of this Article.

4. The Government shall detail Points e, g and h, Clause 2 of this Article.

Article 31. Principles for implementation of MAP and APA

1. All agreements reached to implement MAP under Agreements on avoidance of double taxation which the Socialist Republic of Vietnam has signed and which are effective shall be implemented in accordance with such Agreements on avoidance of double taxation.

2. The application of the APA mechanism shall be carried out based on requests of taxpayers and consensus between tax offices and taxpayers under unilateral, bilateral or multilateral agreements between tax offices, taxpayers and related foreign tax authorities and territories decided by heads of tax offices under regulations of the Minister of Finance.

3. The application of the APA mechanism must be based on information of taxpayers and databases used in tax administration for enterprises with transfer pricing transactions, including: commercial databases; tax administration databases; information and data of enterprises publicly disclosed on the stock market; information and data published on domestic and international commodity and service exchanges; information and data published or officially provided to tax administration offices by ministries, sectors and state authorities in accordance with law; information collected through international tax cooperation exchanged by tax administration authorities of countries and territories under agreements on avoidance of double taxation, tax administrative assistance and multilateral information sharing mechanisms.

4. An APA takes effect from the tax period in which the APA is signed or from the year following the year of signing as agreed upon by the tax office and taxpayer in the agreement.

Chapter V

RISK MANAGEMENT, COMPLIANCE MANAGEMENT, APPLICATION OF TECHNOLOGY, DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 32. Principles of applying risk management, compliance and digital transformation in tax administration

1. Tax administration offices apply risk management and compliance management to:

a) Improve the efficiency of tax administration work and optimize resources of tax administration offices;

b) Create a transparent and fair business environment and encourage taxpayers to voluntarily comply with the law regulations on tax; protect lawful rights and interests of taxpayers;

c) Prevent, detect, stop and timely handle acts of non-compliance with the law regulations on tax.

2. The application of risk management and compliance management must ensure the following principles:

a) Ensuring objectiveness, transparency, compliance with law and non-discrimination;

b) Based on analysis of objective, comprehensive and updated data;

c) Applying management measures suitable to characteristics, compliance levels and risk levels of each group and each subject of taxpayers;

d) Prioritizing the application of modern information technology and automation in data collection and processing, compliance level assessment and classification, and risk level classification.

3. Tax administration offices shall implement digital transformation and automation of management based on application of science, technology and big data.

4. Transactions between taxpayers and tax administration offices shall be carried out by electronic means via the Tax administration information system, unless otherwise specifically prescribed by the Government.

5. Authorities and organizations shall use electronic documents provided by tax administration offices and may not request taxpayers to produce paper documents in cases where data is available in the shared database of state authorities.

6. The Government shall detail Clause 4 of this Article.

Article 33. Risk management in tax administration

1. Tax offices shall apply risk management in management of tax registration, declaration of tax and other revenues, payment of tax and other revenues, tax debts and other revenues, refund of tax and other revenues, tax examination, and management and use of invoices and documents, and other professional activities.

2. Customs offices shall apply risk management to decide on tax examination in carrying out customs procedures and other professional activities for exported, imported and transited goods in accordance with the law regulations on customs.

3. Risk management in tax administration professional activities covers collecting and processing tax information; building criteria and organizing assessment and classification of risk levels in tax administration activities; and organizing the implementation of appropriate tax administration measures.

4. Tax administration offices shall apply the Tax administration information system to integrate and process data serving the application of risk management and automation in tax administration professional activities.

5. The Minister of Finance shall prescribe the following: criteria for assessment and classification of risk levels and application of risk management in tax administration professional activities.

Article 34. Compliance management in tax administration

1. Tax offices shall perform compliance management to allocate resources effectively, encourage voluntary compliance and create a fair business environment, including:

a) Building a system for assessment and classification of tax law observance levels of taxpayers, while maintaining electronic dossiers for each taxpayer, including information on: frequency of tax law violations; nature and severity of violations; level of cooperation with tax administration offices in performing tax procedures, examination and complying with violation-handling decisions and other information related to tax obligations;

b) Combining communication, support and encouragement of voluntary compliance of taxpayers with examination and supervision measures based on results of assessment of compliance levels, risk levels and compliance behavior of taxpayers;

c) Applying priority regimes for taxpayers complying well with the law regulations on tax and ready to connect and share electronic data with tax administration offices, including data on account books, invoices, documents and materials related to tax obligations via the Tax administration information system under the Government’s regulations.

The Government shall detail conditions, scope and forms of applying priority regimes for law-abiding taxpayers.

2. Customs offices shall organize unified application of law compliance management for taxpayers, including: building and managing taxpayer dossiers; building criteria and criteria indicators and organizing assessment of law compliance of taxpayers; supporting and encouraging taxpayers to improve compliance capacity; applying examination, supervision, post-customs clearance inspection measures and other professional measures according to law compliance levels of taxpayers in accordance with law.

3. The Minister of Finance shall prescribe criteria for assessment of law compliance of taxpayers and compliance management activities in tax administration.

Article 35. Tax administration information system

1. The Tax administration information system performs centralized and integrated processing; provides full-process online public services and digital services for taxpayers; ensures accurate, complete and timely collection, processing, storage, update and management of information and data. The entire process is recorded and history is saved on the system.

2. Tax administration databases shall be built, developed and operated on a digital data platform, connected and synchronized with the national database system, databases of ministries and sectors, international cooperation organizations and relevant organizations. Tax administration offices have the right to collect, access, use and purchase commercial databases available on the market in accordance with law.

3. The Minister of Finance shall prescribe technical standards and construction of information technology infrastructure serving connection, information exchange and data sharing with related parties in accordance with law. Ministries, ministerial-level authorities, government-attached authorities, local administrations and related units are responsible for building and deploying information technology systems meeting requirements on connection and information exchange via the national data integration and sharing platform in accordance with the regulations and ensuring accuracy, completeness and timeliness of provided data.

4. Tax administration offices shall use the Tax administration information system to issue automatic tax administrative documents, notices and decisions based on professional processes, management criteria and data on the system. Automatic tax administrative documents, notices and decisions shall be signed with digital signatures of tax administration offices and have legal validity like paper documents. The processing process is recorded and history is saved on the Tax administration information system and allows taxpayers to look up recommendations, respond to information and request clarification of related information.

Article 36. Ensuring information security and information technology risk management

1. Implementing information technology risk management in tax administration work in accordance with law.

2. Ministries, ministerial-level authorities, government-attached authorities, local administrations, related units and tax administration offices are responsible for:

a) Ensuring cyber safety and security and confidentiality of taxpayer information throughout the process of building, deploying and operating the Tax administration information system;

b) Implementing information technology risk management in tax administration work;

c) Ensuring full rights and obligations of taxpayers in case of technology incidents, without interrupting the fulfillment of tax obligations of taxpayers.

3. In cases where technical incidents of the Tax administration information system arise when taxpayers perform electronic transactions, leading to taxpayers’ inability to fulfill tax obligations within the prescribed time limit, taxpayers shall not be sanctioned for tax administration-related administrative violations, not be subject to late-payment interest calculation and the time shall not be counted into the time for settlement of tax dossiers by tax offices during the time of incident.

4. The Government shall detail this Article.

Chapter VI

RIGHTS AND OBLIGATIONS; TASKS AND POWERS OF RELATED PARTIES IN TAX ADMINISTRATION

Article 37. Rights and obligations of taxpayers

1. Taxpayers have the following rights:

a) To be supported and guided in fulfillment of tax obligations; to provide information and documents for fulfillment of tax-related obligations and enjoyment of tax-related benefits;

b) To look up, view, print and use electronic documents which taxpayers have sent to the Tax administration information system in accordance with this Law and the law regulations on e-transactions; to request withholding organizations to grant electronic withholding documents;

c) To sign contracts with tax agents and customs clearance agents to perform services of tax agents and customs clearance agents; to be authorized to declare and pay tax on behalf under the law regulations on tax, law regulations on tax administration and law regulations on customs;

d) To apply priority regimes under the laws on tax administration and customs if satisfying conditions on priority regimes in accordance with law;

dd) To look up the situation of fulfillment of tax obligations, receive notices of tax arrears via electronic transaction accounts provided by tax administration offices;

e) To receive notices, decisions, records and conclusions related to tax obligation determination from functional authorities when conducting inspection, examination or audit;

g) To be explained about tax calculation, calculation of other revenues, tax assessment, and handling of taxes and other revenues; to reserve opinions and make explanations; to be informed of the time limit for settlement of tax refund, non-refundable tax amounts and legal grounds for such non-refund;

h) Not to submit documents and materials and not to send information already available in tax dossiers which tax administration offices already have, except for change in details or at the request of tax administration offices to serve tax examination;

i) To request certification of fulfillment of the tax payment obligation;

k) To have information kept confidential under Article 7 of this Law;

l) To lodge complaints about or initiate lawsuits against tax-related administrative decisions or administrative acts related to their lawful rights and interests;

m) To denounce illegal acts of tax administration officers and other organizations and individuals in accordance with the law regulations on denunciations;

n) To receive compensations in accordance with the law regulations on state compensation liability if damaged by tax administration offices or tax administration officers in contravention of law;

o) Not to be sanctioned for tax administration-related or invoice-related administrative violations and not to be subject to late-payment interest calculation for cases where taxpayers fulfill tax and invoice obligations under administrative documents or handling decisions of tax administration offices or competent state authorities related to details of determination of tax and invoice obligations of taxpayers;

p) To request assessment of exported and imported goods related to tax obligations;

q) To request trace and adjustment of information if detecting mistakes or discrepancies on state budget payment documents or data provided by tax administration offices;

r) When tax administration offices examine tax, taxpayers have the right to refuse examination at offices of taxpayers when there is no decision on examination at offices of taxpayers of competent authorities; refuse examination at offices of tax administration offices when there is no notice requesting explanation or supplement of information and documents of tax administration offices; refuse to provide information and documents irrelevant to examination details or belonging to state secrets, unless otherwise prescribed by law; explain issues related to examination details and reserve opinions; lodge complaints, initiate lawsuits and claim damages in accordance with law; denounce illegal acts in the course of tax examination; and other rights under the law regulations on specialized inspection.

2. Taxpayers have the following obligations:

a) To make tax registration and use tax identification numbers in accordance with the regulations;

b) To make accurate, truthful and complete declaration and submit tax dossiers on time; to bear legal accountability for the accuracy, truthfulness and completeness of tax dossiers and documents provided to tax administration offices in the course of settling tax dossiers;

c) To pay fully and on time amounts of tax, other revenues, late-payment interests and fines. In cases where the payable amount has been provided with a payable amount identification code by the tax administration office, the taxpayer shall pay according to such payable amount identification code;

d) To comply with regulations on accounting, statistics and use of invoices and documents in accordance with the regulations;

dd) To record accurately, truthfully and completely activities giving rise to tax obligations, tax withholding and transactions subject to declaration of tax information;

e) To create and hand over invoices and documents to buyers according to correct quantity, type and actual payment value when selling goods or providing services in accordance with law;

g) To provide accurately, fully and timely information and documents related to tax obligation determination in the form of paper or electronic documents; provide information to tax administration offices to implement information exchange with foreign tax administration offices under treaties or international agreements on tax to which the Socialist Republic of Vietnam is a contracting party or a signatory; explain tax calculation, calculation of other revenues, tax declaration, declaration of other revenues, tax payment and payment of other revenues at the request of tax administration offices;

h) To comply with decisions, notices and requests of tax administration offices and tax administration officers in accordance with law;

i) To be responsible for fulfilling obligations of tax and other revenues in accordance with law, including cases where at-law representatives or authorized representatives perform procedures for tax and other revenues on behalf of taxpayers incorrectly;

k) To operate technical infrastructure to perform electronic transactions and connect information on tax obligations with tax administration offices;

l) To use for proper purposes goods and services eligible for tax exemption, exemption from other revenues, or non-taxable objects as declared; if changing the purpose, to declare again and pay tax, other revenues and arising amounts in accordance with law;

m) Taxpayers having transfer pricing transactions must create, store, declare and provide information dossiers on transfer pricing transactions and related parties of taxpayers, including related parties residing abroad;

n) Taxpayers being social enterprises are responsible for declaring accurately, truthfully and fully revenues from cooperation, sponsorship and economic contracts with foreign organizations and individuals used for social and environmental purposes in accordance with the law regulations on tax and relevant laws;

o) Taxpayers must pay tax amounts and other revenues assessed under decisions on handling of tax and other revenues of tax administration offices. If disagreeing with tax amounts and other revenues assessed by tax administration offices, taxpayers still have to pay such tax amounts and other revenues, and concurrently have the right to request tax administration offices to explain or lodge complaints or initiate lawsuits about tax assessment. Taxpayers are responsible for providing dossiers and documents to prove for the complaints or lawsuits;

p) When tax administration offices examine tax, taxpayers are obliged to comply with decisions on tax examination at offices of taxpayers of tax administration offices; comply with notices requesting explanation or supplement of information and documents of tax administration offices; provide timely, fully, accurately and truthfully information and documents related to tax examination; sign tax examination records within the time limit prescribed by law; comply with conclusions and decisions on handling of tax examination results.

3. The Minister of Finance shall detail procedures for trace, adjustment of information, and certification of fulfillment of tax payment obligation at the request of taxpayers.

Article 38. Tasks and powers of tax administration offices, tax administration officers

1. Tasks of tax administration offices, tax administration officers:

a) To organize the implementation of management of collection of taxes in accordance with the law regulations on tax, late-payment interests, and fines from sanctioning of administrative violations performed by tax administration offices in accordance with the law regulations on handling of administrative violations;

b) To organize the implementation of management of collection of other revenues including: charges and fees as prescribed by the Law on Charges and Fees; land use levy; land rentals; royalty for mineral mining; royalty for exploitation of water resources; money for use of marine areas; revenues from conversion of ownership of enterprises, public non-business units; revenues from transfer of capital, transfer of rights to purchase shares, state capital contribution rights at enterprises; remaining after-tax profits after appropriation to funds under regulations of enterprises with 100% charter capital held by the State, dividends and profits distributed for state capital portions at enterprises under regulations; and other state budget revenues in accordance with law regulations.

For charges and fees not directly collected by tax administration offices, authorities and organizations assigned to collect charges and fees under the Law on Charges and Fees shall manage the collection as prescribed in Clause 7, Article 39 of this Law.

For revenues belonging to the state governance field of other authorities or organizations but assigned to tax administration offices for organization of collection, the authorities or organizations managing revenues are responsible for transferring information on determination of financial obligations and obligations payable to the state budget to tax administration offices organizing collection and are responsible for the accuracy, completeness and timeliness of information on financial obligations and obligations payable to the state budget in accordance with law regulations. In case of change in information related to the determination of financial obligations or obligations to pay into the state budget already transferred to tax administration offices, authorities or organizations managing revenues are responsible for notifying tax administration offices to adjust and notify amounts of taxes and other revenues, late-payment interests and fines payable by taxpayers;

c) To propagate, disseminate, guide and explain the law regulations on tax to taxpayers; publicize tax administrative processes and procedures, programs on encouragement of voluntary compliance and priority regimes at offices, provincial-level and commune-level public administrative service centers, on the Tax administration information system and in the mass media; apply digital technologies to improve the efficiency of supporting taxpayers in declaration, reporting and fulfillment of tax obligations and improving tax law compliance;

d) To provide and share taxpayer information serving tax administration work in accordance with the regulations;

dd) To certify the fulfillment of tax obligations and handle trace and adjustment of information according to proper order and procedures in accordance with law regulations. To certify the completion of transactions in cases where taxpayers complete transactions by electronic means;

e) To provide information on the situation of fulfillment of tax obligations of taxpayers (including overpaid amounts of taxes and other revenues), notify tax arrears via electronic transaction accounts of taxpayers;

g) To compensate for damage to taxpayers in accordance with the law regulations on state compensation liability in case of causing damage in contravention of law;

h) To conduct tax assessment at the request of competent state authorities to determine payable tax obligations;

i) To build and operate electronic information systems, apply information technology and digital transformation in tax administration; ensure data safety, and interconnection with systems of related state authorities;

k) To carry out accounting of amounts of taxes, other revenues, late-payment interests and fines which tax administration offices have to collect or have collected, or which have been exempted, reduced, written off, or refunded in accordance with the law regulations on accounting and the law regulations on the state budget;

l) To organize the implementation of tax statistical work in accordance with law regulations;

m) To manage tax for cross-border transactions, digital economy, e-commerce, digital assets and newly arising economic forms and transactions;

n) Tax administration officers have the task and responsibility to settle tax dossiers within the scope of dossiers, documents and information provided by taxpayers, tax administration databases, and information provided by competent state authorities related to taxpayers, and results of application of risk management in tax administration, ensuring compliance with functions and tasks, complying with the law regulations on tax, law regulations on tax administration and other relevant law regulations, and not being responsible for details in documents, papers and materials in tax dossiers which have been previously approved, appraised, ratified or settled by other competent authorities or persons;

o) Tax administration offices are responsible for supporting taxpayers in cases where taxpayers encounter difficulties in performing tax procedures.

2. Powers of tax administration offices:

a) To request taxpayers to provide information and documents related to tax obligations, including information on investment, owners, bank accounts, finance and explanations related to declaration, calculation and payment of taxes and other revenues; request related organizations and individuals to provide information and documents serving tax administration work, exchange information with foreign tax offices under treaties or international agreements on tax and coordinate in fulfillment of tax obligations; purchase and use domestic and foreign information and data serving tax administration work; use information from national databases and specialized databases to perform tax administration and settle administrative procedures;

b) To carry out tax examination; tax assessment in accordance with the regulations; enforcement of tax administration-related administrative decisions; sanctioning of administrative violations and publicize violation cases in the mass media; apply preventive measures and ensure handling of violations in accordance with law regulations, including requesting suspension of business, requesting business registration authorities to suspend the implementation of changes in registration of enterprises, cooperatives, unions of cooperatives, cooperative groups or business households while handling tax violations; authorize tax collection to organizations and individuals under regulations of the Minister of Finance.

3. The Government shall detail Clause 1 of this Article.

Article 39. Tasks, responsibilities and powers of state authorities, inspection and supervision authorities, the Vietnam Fatherland Front, socio-political-professional organizations, social organizations, and socio-professional organizations in tax administration

1. The Government has the following tasks and powers:

a) To perform the unified state governance of tax administration, ensuring close coordination between specialized management authorities and localities in tax administration;

b) To extend payment of taxes, other revenues, late-payment interests and fines for subjects, sectors and trades of production and business in case of special difficulties in each specific period;

c) To report on tax administration work to the National Assembly, National Assembly Standing Committee and President as requested.

2. The Ministry of Finance has the task to assist the Government in performing the unified state governance of taxes and other state budget revenues.

3. Ministries, ministerial-level authorities and government-attached authorities, within the scope of state governance assigned to them, have the following responsibilities:

a) To coordinate with the Ministry of Finance in deploying tax policies, tax administration, implementing digital transformation, sharing information and data to prevent acts of tax evasion, tax fraud and budget revenue loss in business activities on digital platforms, e-commerce, cross-border services, new business models and other business fields;

b) To connect and share information serving tax administration with tax administration offices by electronic forms.

4. People’s Councils at all levels shall, within the ambit of their tasks and powers, decide on annual budget collection tasks and oversee the implementation of the law regulations on tax in their localities.

5. People’s Committees at all levels shall, within the ambit of their tasks and powers, have the following tasks:

a) To direct related local authorities to coordinate with tax administration offices in preparing estimates for, and organizing the collection of taxes and other state budget revenues in their localities; carry out distraint of property and auction of distrained property for taxpayers subject to enforcement of tax administration-related administrative decisions by the measure of distraining property and auctioning distrained property;

b) To coordinate with the Ministry of Finance, tax administration offices and other competent authorities in managing and implementing the law regulations on tax;

c) To sanction administrative violations and settle complaints and denunciations related to the implementation of the law regulations on tax according to their competence;

d) To perform the state governance function regarding charges, fees and other state budget revenues not managed by tax administration offices falling under the competence of People’s Committees at all levels.

6. State authorities and organizations assigned to manage collection of other state budget revenues shall organize the collection into the state budget in accordance with specialized laws and are entitled to apply regulations on calculation of late-payment interests and handling of overpaid amounts under this Law, and recommend competent state authorities to apply enforcement measures prescribed at Points c, d and h, Clause 1, Article 49 of this Law, including:

a) Money collected from sanctioning of administrative violations performed by state authorities or organizations assigned to manage collection in accordance with the law regulations on handling of administrative violations;

b) Money paid into the state budget in accordance with the law regulations on management and use of public assets from the management, use and exploitation of public assets for business, lease, joint venture, association, or disposal of public assets after fulfillment of obligations of tax, charges and fees;

c) Money for granting the right to use radio frequencies;

d) Aid revenues;

dd) Late-payment interests of revenues under this Clause;

e) Other revenues in accordance with law regulations.

7. State authorities and organizations assigned to collect charges and fees shall organize the collection into the state budget in accordance with the Law on Charges and Fees; and are entitled to apply regulations on calculation of late-payment interests and handling of overpaid amounts under this Law, and recommend competent state authorities to apply enforcement measures prescribed at Points c, d and h, Clause 1, Article 49 of this Law.

8. State authorities are responsible for providing taxpayer information to tax administration offices by electronic means:

a) Authorities granting certificates and licenses have the task to provide information on investment registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, information on owners, practice licenses, establishment and operation licenses, and certificates of change in business registration of organizations and individuals and provide other information at the request of tax administration offices;

b) State Treasury offices shall provide information on paid and refunded amounts of taxes, other revenues, late-payment interests and fines of taxpayers;

c) State regulatory authorities in charge of housing and land shall provide information on the current status of land use and house ownership of organizations, households, business households, individuals and business individuals;

d) Public security offices shall provide and exchange information upon detecting taxpayers committing tax-related violations showing criminal signs; provide information on exit, entry and information on registration and management of transport vehicles of taxpayers;

dd) State regulatory authorities in charge of commerce shall provide information on policies on management of imported, exported or transited goods of Vietnam and foreign countries; and information on market management;

e) Courts shall provide and exchange information on the settlement of recovery and bankruptcy, persons declared by court or having decisions annulled on declaration as dead, missing or having lost civil act capacity, and information on inheritance under the civil law;

g) State authorities shall provide fully, timely and accurately information at the request of tax offices to implement international agreements or treaties on tax to which the Socialist Republic of Vietnam is a contracting party or a signatory.

9. Tasks and powers of the State Audit Office:

a) To conduct audit of activities of tax administration offices in accordance with the law regulations on state audit, the law regulations on tax and other relevant law regulations;

b) In cases where the State Audit Office directly audits taxpayers under the Law on State Audit and has recommendations on tax obligations and other revenues payable to the state budget of taxpayers, the State Audit Office is responsible for determining violations of regulations on tax administration of taxpayers and sending audit records or reports to taxpayers, and taxpayers are responsible for implementing recommendations under audit records and reports of the State Audit Office. Tax administration offices shall base on acts of administrative violation of taxpayers in documents made and sent by the State Audit Office to tax administration offices to conduct sanctioning of tax administration-related administrative violations in accordance with the Law on Handling of Administrative Violations and this Law. If taxpayers disagree with recommendations of the State Audit Office, taxpayers have the right to lodge complaints against recommendations of the State Audit Office;

c) In cases where the State Audit Office does not directly audit taxpayers but conducts audit at tax administration offices with recommendations stated in audit reports related to tax obligations and other revenues payable to the state budget of taxpayers, the State Audit Office is responsible for determining violations of regulations on tax administration of taxpayers and sending extracts of documents containing recommendations related to payable tax obligations and other revenues to taxpayers for implementation. Tax administration offices are responsible for organizing the implementation of recommendations of the State Audit Office. If taxpayers disagree with tax obligations and other revenues payable, taxpayers shall send a written request to tax administration offices and the State Audit Office to re-consider the tax obligations and other revenues payable. Based on the request of taxpayers, the State Audit Office shall assume the prime responsibility for, and coordinate with tax administration offices in, accurately determining tax obligations and other revenues of taxpayers and take responsibility in accordance with law regulations.

10. Tasks and powers of inspectorates:

a) To conduct inspection of activities of tax administration offices in accordance with the law regulations on inspection, the law regulations on tax and other relevant law regulations;

b) In cases where inspectorates directly inspect taxpayers under the Law on Inspection and have conclusions on tax obligations and other revenues payable to the state budget of taxpayers, inspectorates are responsible for determining violations of regulations on tax administration of taxpayers and sending records, conclusions or post-inspection handling decisions to taxpayers, and taxpayers are responsible for implementing conclusions or post-inspection handling decisions of inspectorates. Tax administration offices shall base on acts of administrative violation of taxpayers in documents made and sent by inspectorates to tax administration offices to conduct sanctioning of tax administration-related administrative violations in accordance with the Law on Handling of Administrative Violations and this Law. If taxpayers disagree with conclusions, post-inspection handling decisions and the determination of violations of regulations on tax administration of inspectorates, taxpayers have the right to lodge complaints against conclusions and decisions of inspectorates;

c) In cases where inspectorates do not directly inspect taxpayers but conduct inspection at tax administration offices with recommendations stated in inspection conclusions or post-inspection handling decisions related to tax obligations and other revenues payable to the state budget of taxpayers, inspectorates are responsible for determining violations of regulations on tax administration of taxpayers and sending extracts containing conclusions or post-inspection handling decisions related to payable tax obligations and other revenues to taxpayers for implementation. Tax administration offices are responsible for organizing the implementation of conclusions or post-inspection handling decisions of inspectorates. If taxpayers disagree with tax obligations and other revenues payable, taxpayers shall send a written request to tax administration offices and inspectorates to re-consider the tax obligations and other revenues payable. Based on the request of taxpayers, inspectorates shall assume the prime responsibility for, and coordinate with tax administration offices in, accurately determining tax obligations and other revenues of taxpayers and take responsibility in accordance with law regulations.

11. Investigation agencies, procuracies and courts shall, within the ambit of their tasks and powers, receive, process and settle reports and denunciations on crimes and propose initiation of criminal cases, or initiate criminal cases, investigate, prosecute or try timely and strictly tax-related crimes in accordance with law and notify processing results to tax administration offices.

12. Tasks and powers of competent state authorities in inspection and supervision of the implementation of the laws on tax, charges and fees:

a) To carry out inspection and supervision of the implementation of the laws on tax, charges and fees for tax administration offices at all levels and organizations collecting charges and fees in accordance with the law regulations on specialized inspection;

b) To organize inspection and supervision according to periodic or unexpected plans, overall or thematic plans at offices of inspectorates or at units subject to inspection or supervision;

c) To issue inspection decisions in writing, make inspection records and comply with order and procedures in accordance with the law regulations on specialized inspection;

d) To request units subject to inspection or supervision and related authorities, organizations and individuals to explain and provide fully and on time dossiers and documents serving inspection and supervision work and bear legal accountability for the accuracy and truthfulness of provided information.

13. Tasks and powers of the Vietnam Fatherland Front:

a) To disseminate information to and mobilize people of all strata to seriously implement the law regulations on tax;

b) To perform tax-related supervision and social criticism; to report information to and propose state authorities to consider and settle tax-related issues in accordance with law.

14. Socio-political-professional organizations, social organizations and socio-professional organizations have the task to coordinate with tax administration offices in disseminating, educating and guiding the law regulations on tax to members and providing information related to tax administration.

15. The Government shall detail this Article and the following: details, forms, scope and time limit for providing information, responsibilities and powers of related parties in sharing and connecting information serving tax administration.

Article 40. Tasks, responsibilities and powers of other organizations and individuals in tax administration

1. Information and press authorities have the following tasks and powers:

a) To propagate and disseminate tax policies and laws, praise organizations and individuals performing well the law regulations on tax, reflect and criticize violations of the law regulations on tax;

b) To coordinate with tax administration offices in publishing and providing information in accordance with law.

2. Credit institutions, foreign bank branches, payment service providers and intermediary payment service providers have the following tasks and powers:

a) To coordinate with tax administration offices and State Treasury offices in performing electronic payment of taxes and other revenues, electronic tax refund for taxpayers; process and verify data on electronic payment of taxes and other revenues and electronic tax refund; transmit and receive electronic tax payment documents, remit money into the budget and send information to tax administration offices fully, accurately and timely in accordance with law; not to cancel money transfer orders after tax payment information has been transferred to tax administration offices; support taxpayers in the process of electronic tax payment; keep confidential information of taxpayers and customs declarants in accordance with law;

b) To periodically provide information on payment account numbers according to tax identification numbers of taxpayers upon opening or closing payment accounts at payment service providers where payment accounts are opened;

c) To connect and share information related to transactions and other information of taxpayers to serve tax administration; provide information, unusual transactions, provide fully, timely and accurately information at the request of tax offices to implement treaties or international agreements on tax to which the Socialist Republic of Vietnam is a contracting party or a signatory at the request of tax administration offices;

d) To receive enforcement decisions by the measure of deducting money from accounts or freezing accounts of taxpayers subject to enforcement of tax administration-related administrative decisions by electronic means; deduct money to pay taxes and other revenues from accounts of taxpayers, freeze accounts of taxpayers subject to enforcement of tax administration-related administrative decisions at the request of tax administration offices;

dd) In cases where taxpayers have guarantees for payable tax amounts, late-payment interests, fines and other state budget revenues under this Law but taxpayers fail to pay on time, guarantee-providing organizations must be responsible for paying fully tax amounts, late-payment interests, fines and other state budget revenues on behalf of taxpayers within the scope of guarantee agreed in contracts, agreements, commitments and guarantee period;

e) Payment service providers (excluding the State Bank) shall provide information on imported goods mortgaged as collateral for loans at the request of customs offices;

g) In cases where the secured party (excluding the State Bank) sells collateral to recover debts in accordance with the law regulations on handling of collateral and law regulations on credit institutions, the secured party or the purchaser under agreement in accordance with the civil law is responsible for declaring and paying fully tax obligations related to the transaction of collateral handling on behalf of the securing party.

In case of selling collateral being imported goods eligible for tax exemption or not liable to tax, the seller of collateral or the purchaser under agreement in accordance with the civil law is responsible for declaring and paying fully tax obligations related to collateral on behalf of the securing party;

h) For amounts of taxes and other revenues late paid or paid insufficiently into the state budget due to faults of payment service providers or intermediary payment service providers leading to calculation of late-payment interests for taxpayers, the payment service providers or intermediary payment service providers are responsible for paying late-payment interests for taxpayers in accordance with this Law;

i) Intermediary payment service providers are responsible for coordinating with tax administration offices in tax collection work.

3. Other organizations and individuals have the following tasks, responsibilities and powers:

a) To provide information related to the determination of taxpayers and tax obligations, provide fully, timely and accurately information at the request of tax administration offices to implement treaties or international agreements on tax to which the Socialist Republic of Vietnam is a contracting party or a signatory at the request of tax administration offices;

b) To coordinate with tax administration offices in executing decisions on sanctioning of tax administration-related administrative violations;

c) To denounce violations of the law regulations on tax to tax administration offices or competent state authorities;

d) To request sellers or service providers to hand over invoices and documents on sale of goods or provision of services according to correct quantity, type and actual payment value when purchasing goods or services;

dd) Persons authorized, guaranteeing or paying tax on behalf of taxpayers are responsible for providing information on exported and imported goods to tax administration offices to serve as a basis for tax assessment prescribed in Article 25 of this Law;

e) Other authorities, organizations and individuals related to taxpayers are responsible for coordinating in providing information serving tax administration work in the form of paper or electronic documents at the request of tax administration offices;

g) Organizations managing e-commerce platforms, organizations providing digital asset services, organizations providing logistics services, international card organizations, foreign organizations providing payment services, intermediary payment services, electronic transaction processing services for organizations and individuals in Vietnam are responsible for providing information periodically or upon request to tax administration offices;

h) Income-paying organizations and individuals shall provide information on income payment and withheld tax amounts of taxpayers, amounts of taxes and other revenues declared or paid on behalf to tax administration offices according to the Government’s regulations;

i) Third parties holding debts or money or other assets of subjects subject to enforcement shall provide information on debts or money or other assets being held of subjects subject to enforcement and are responsible for paying tax arrears on behalf of subjects subject to enforcement;

k) Authorities and organizations collecting auction proceeds are responsible for providing information on names of goods, quantity and value distrained and auctioned to customs offices to perform tax assessment for imported goods not yet cleared from customs procedures which are distrained and auctioned by customs offices to enforce tax administration-related administrative decisions with respect to customs, goods eligible for tax exemption or not liable to tax which are distrained and auctioned under decisions of competent authorities or court judgments or rulings belonging to taxable objects;

l) In cases where auction organizations sell collateral to handle obligations of taxpayers, if the ownership or use rights of assets have been transferred to auction organizations, the auction organizations are responsible for declaring and paying taxes, late-payment interests, fines and other state budget revenues arising from collateral. If collateral still belongs to the ownership or use rights of taxpayers, the auction organizations are responsible for withholding and paying tax obligations and other revenues of taxpayers related to collateral on behalf in accordance with the regulations. Auction organizations are responsible for declaring and paying fully tax obligations related to collateral being imported goods eligible for tax exemption or not liable to tax in accordance with the regulations on behalf of taxpayers.

4. In cases where organizations prescribed at Points a, b, c, d, dd and e, Clause 3 of this Article detect mistakes or discrepancies requiring adjustment to information exchanged and provided between authorities, they shall send dossiers for trace and adjustment of information in accordance with the regulations.

5. Tax agents, business households and individuals providing tax procedure services:

a) A tax agent is an enterprise established and operating in accordance with the law regulations, having at least 02 persons fully satisfying standards for tax consultancy service business working full-time at the enterprise, performing tax procedure services as agreed with taxpayers;

b) Business households and individuals providing tax procedure services are individuals fully satisfying standards for tax consultancy service business and operating in accordance with the law regulations, performing tax procedure services as agreed with taxpayers;

c) Services provided by tax agents, business households and individuals providing tax procedure services to taxpayers under contracts include: procedures for tax registration, declaration, payment, finalization, making of dossiers of request for tax exemption, reduction or refund, and other tax procedures on behalf of taxpayers; tax consultancy services; accounting services in accordance with the law regulations on accounting;

d) Tax agents, business households and individuals providing tax procedure services have the following rights and obligations: to comply with this Law, the law regulations on tax and other relevant law regulations in the practice of tax procedure services; to be responsible before law and taxpayers for services provided.

6. Customs clearance agents shall comply with the law regulations on customs.

7. The Minister of Finance shall prescribe the management of tax procedure service business activities.

8. The Government shall detail the following: tasks and powers of information and press authorities and credit institutions, foreign bank branches, payment service providers, intermediary payment service providers, online payment service providers and details, forms, methods and time limits for providing information in sharing and connecting information serving tax administration prescribed in this Article; standards for tax procedure service business.

Chapter VII

COMPLAINTS, DENUNCIATIONS, DISPUTE SETTLEMENT

Article 41. Complaints, denunciations, settlement of tax-related disputes

1. Taxpayers, organizations and individuals have the right to lodge complaints with competent authorities about administrative decisions or administrative acts of tax administration offices or competent persons of tax administration offices when having grounds to believe that such decisions or acts are unlawful or directly infringe upon their lawful rights and interests. Complainants are entitled to know the order and procedures for complaint settlement on the Tax administration information system in accordance with law.

2. Individuals have the right to denounce violations of the law regulations on tax committed by taxpayers, tax administration officers or other organizations and individuals.

3. The competence, order and procedures for settling complaints and denunciations must comply with the law regulations on complaints and denunciations.

4. Tax disputes involving foreign elements between taxpayers being foreign organizations or individuals or Vietnamese organizations or individuals and Vietnamese tax administration offices related to tax obligations arising in Vietnam or abroad may be settled through:

a) Order and procedures for complaints in accordance with the law regulations on complaints;

b) Order and procedures for litigation in accordance with the law regulations on administrative procedures;

c) Dispute settlement mechanisms prescribed in contracts, agreements and guarantee commitments of the Government and tax-related treaties, other treaties to which the Socialist Republic of Vietnam is a contracting party or a signatory (if any).

Article 42. Responsibilities and powers of tax administration offices in the settlement of tax-related complaints

1. Tax administration offices receiving complaints about the implementation of the law regulations on tax have the right to request complainants to provide dossiers and documents related to the complaints; if complainants refuse to provide dossiers and documents, they have the right to refuse to consider and settle complaints.

2. Tax administration offices shall refund amounts of taxes, other revenues, late-payment interests or fines collected incorrectly to taxpayers or third parties within 15 days after receiving handling decisions of competent authorities.

3. For complicated complaints, heads of tax administration offices who are settlers of complaints shall conduct consultation with related authorities and organizations, including first-time complaints. When conducting consultation, heads of tax administration offices shall issue decisions to set up advisory councils. Advisory councils shall operate on the principle of collectiveness and vote by majority. Voting results serve as a reference for heads of tax administration offices to issue complaint settlement decisions. Heads of tax administration offices are decision issuers and bear responsibility for complaint settlement decisions.

Article 43. Initiation of lawsuits

The initiation of lawsuits against administrative decisions or administrative acts of tax administration offices, competent persons of tax administration offices or state authorities shall be carried out in accordance with the law regulations on administrative procedures.

Chapter VIII

HANDLING OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE VIOLATIONS AND ENFORCEMENT OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE DECISIONS

Section 1

HANDLING OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE VIOLATIONS

Article 44. Principles of sanctioning of tax administration-related administrative violations

1. The sanctioning of tax administration-related administrative violations shall be carried out in accordance with the law regulations on tax administration and law regulations on handling of administrative violations.

2. Cases not subject to sanctioning of tax administration-related administrative violations:

a) In cases where taxpayers commit acts of incorrect declaration prescribed in Clause 2, Article 45 of this Law but have made additional declarations in tax declaration dossiers and have voluntarily paid fully the payable tax amounts before the time tax offices announce tax examination decisions or other competent authorities announce inspection or examination decisions at offices of taxpayers or before the time tax offices detect without through tax examination at offices of taxpayers or before other competent authorities detect; individuals directly finalizing personal income tax late submit personal income tax finalization dossiers but have refundable tax amounts arising; and other cases not subject to administrative sanctioning prescribed in this Law, other relevant law regulations and other cases as prescribed by the Government;

b) In cases where taxpayers commit acts of incorrect declaration prescribed in Clause 3, Article 45 of this Law but have made additional declarations before the time customs offices notify the direct inspection of customs dossiers for goods currently undergoing customs procedures; taxpayers make additional declarations within 60 days from the date of customs clearance and before the time of deciding on inspection or examination for cleared goods, post-customs clearance inspection and other cases as prescribed by the Government.

3. The application of fine levels in sanctioning of tax administration-related administrative violations is prescribed as follows:

a) A fine equal to 10% calculated on the under-declared payable tax amount or the over-declared exempted, reduced, refunded or non-collected tax amount shall be imposed for the act prescribed at Point a, Clause 3, Article 45 of this Law;

b) A fine equal to 20% calculated on the under-declared payable tax amount or the over-declared exempted, reduced, refunded or non-collected tax amount shall be imposed for acts prescribed in Clause 2 and at Points b and c, Clause 3, Article 45 of this Law;

c) A fine equal to between 01 time and 03 times the evaded tax amount shall be imposed for acts prescribed in Clause 4, Article 45 of this Law.

4. For the same tax administration-related administrative violation, the fine level for an organization is equal to 02 times the fine level for an individual. Particularly for acts of incorrect declaration leading to underpayment of payable tax amounts or increase in exempted, reduced, refunded or non-collected tax amounts and acts of tax evasion, the fine level does not distinguish between organizations and individuals.

5. In cases where taxpayers are subject to tax assessment under Article 24 and Article 25 of this Law, depending on the nature and severity of violations, they may be sanctioned for tax administration-related administrative violations in accordance with this Law.

6. In cases where violations of the law regulations on tax administration are serious enough for penal liability examination, they shall be handled in accordance with the criminal law.

7. For violations of tax procedures, the statute of limitations for sanctioning is 02 years. For acts of tax evasion not serious enough for penal liability examination, acts of incorrect declaration leading to underpayment of payable tax amounts or increase in exempted, reduced, refunded or non-collected tax amounts, the statute of limitations for sanctioning is 05 years. The time for calculating the statute of limitations for sanctioning of administrative violations must comply with the law regulations on handling of administrative violations.

8. Past the statute of limitations for sanctioning of tax administration-related administrative violations, taxpayers will not be sanctioned but shall still fully pay the deficit tax amounts, evaded tax amounts, incorrectly exempted, reduced, refunded or non-collected tax amounts, and late-payment interests into the state budget within 10 years backwards from the date of detection of violations. In cases where taxpayers do not make tax registration, they must fully pay deficit tax amounts, evaded tax amounts and late-payment interests for the entire time backwards from the date of detection of violations.

9. Taxpayers fined for tax administration-related administrative violations that suffer damage in force majeure events prescribed in Clause 21, Article 4 of this Law will be exempt from fines. The total exempted fine amount must not exceed the value of damaged assets or goods. Exemption from fines for tax administration-related administrative violations shall not be granted to cases where decisions on sanctioning of tax administration-related administrative violations of tax administration offices or competent state authorities have been completely executed.

10. The Government shall detail this Article.

Article 45. Violations of regulations on tax administration

1. Violations of tax procedures, invoices and electronic documents.

2. Acts of incorrectly declaring tax bases or incorrectly determining cases eligible for tax exemption, reduction or refund or using unlawful invoices or documents not due to buyers’ faults leading to underpayment of payable tax amounts or increase in exempted, reduced or refunded tax amounts but these economic operations have been fully recorded and reflected in the accounting book system.

3. Taxpayers incorrectly declaring leading to underpayment of payable tax amounts or increase in exempted, reduced, refunded or non-collected tax amounts for exported and imported goods but not falling into the cases prescribed at Point e, Point g, Clause 4 of this Article and Point b, Clause 2, Article 44 of this Law shall, in addition to fully paying tax amounts and late-payment interests, be sanctioned for tax administration-related administrative violations in the following cases:

a) Taxpayers detect by themselves and make additional declarations after the time customs offices notify the direct inspection of customs dossiers for goods currently undergoing customs procedures or after 60 days from the date of customs clearance and before the time of decision on post-customs clearance inspection, inspection or examination for cleared goods;

b) Customs offices detect during the customs process; detect upon post-customs clearance inspection, inspection or examination for cleared goods and violating individuals or organizations voluntarily remedy consequences by fully paying payable tax amounts in accordance with the regulations;

c) Cases not falling into Point a and Point b of this Clause where taxpayers voluntarily pay fully payable tax amounts in accordance with the regulations.

4. Acts of tax evasion:

a) Failing to submit tax registration dossiers; failing to submit tax declaration dossiers; submitting tax declaration dossiers after 90 days from the expiration of the time limit for submission of tax declaration dossiers or the expiration of the extended time limit for submission of tax declaration dossiers in accordance with this Law, leading to underpayment of payable tax amounts or increase in exempted, reduced or refunded tax amounts;

b) Failing to record or record in account books revenues related to the determination of payable tax amounts;

c) Failing to create invoices and failing to declare tax when selling goods or services in accordance with law or writing values on sales invoices lower than actual payment values of sold goods or services to declare tax;

d) Using unlawful invoices or documents, using unlawfully invoices or documents to account input goods or services in activities giving rise to tax obligations, reducing payable tax amounts or increasing exempted tax amounts, reduced tax amounts or increasing deductible tax amounts, refundable tax amounts, or non-payable tax amounts;

dd) Using documents or materials not reflecting the true nature of transactions or actual transaction values to incorrectly determine payable tax amounts, exempted tax amounts, reduced tax amounts, refundable tax amounts, or non-payable tax amounts;

e) Declaring incorrectly with actual exported or imported goods where violating individuals or organizations do not voluntarily remedy consequences by fully paying payable tax amounts in accordance with the regulations;

g) Intentionally failing to declare or declaring incorrectly tax on exported or imported goods;

h) Colluding with goods consignors to import goods for the purpose of tax evasion;

i) Using goods eligible for non-taxable objects, tax exemption or consideration for tax exemption for improper purposes without declaring the change of use purpose to tax administration offices;

k) Taxpayers having business activities during the time of cessation or temporary cessation of business activities but failing to notify tax administration offices;

l) Taxpayers not sanctioned for tax evasion acts but sanctioned for violations of tax procedures for the following cases: failing to submit tax registration dossiers; failing to submit tax declaration dossiers; submitting tax declaration dossiers after 90 days from the expiration of the time limit for submission of tax declaration dossiers or expiration of the extended time limit for submission of tax declaration dossiers but not giving rise to payable tax amounts; submitting tax declaration dossiers after 90 days from the expiration of the time limit for submission of tax declaration dossiers or expiration of the extended time limit for submission of tax declaration dossiers with arising payable tax amounts and taxpayers have fully paid tax amounts and late-payment interests into the state budget before the time tax offices announce tax examination decisions or before the time tax offices make records on the act of late submission of tax declaration dossiers.

5. The Government shall detail this Article.

Article 46. Handling of violations of credit institutions, foreign bank branches, payment service providers, intermediary payment service providers, tax payment guarantors, and related organizations and individuals of regulations on tax administration

1. Credit institutions, foreign bank branches, payment service providers and intermediary payment service providers that fail to perform the responsibility to deduct and transfer money from accounts of taxpayers to the state budget account for payable tax arrears of taxpayers at the request of tax administration offices shall be fined an amount corresponding to the amount not deducted and transferred to the state budget account, unless taxpayers’ accounts no longer have balance or the entire balance of taxpayers’ accounts has been transferred to the state budget account but is still not enough for the tax arrears taxpayers must pay.

2. Guarantors failing to perform the guarantee obligation for taxpayers in cases where taxpayers fail to pay tax shall perform the obligation of taxpayers within the scope of guarantee.

3. Organizations and individuals related to the implementation of the law regulations on tax prescribed in Clause 4, Article 2 of this Law that commit acts of colluding with or covering up taxpayers committing tax evasion or failing to abide by decisions on enforcement of tax administration-related administrative decisions shall, depending on the nature and severity of violations, be sanctioned for administrative violations or examined for penal liability in accordance with law.

4. Other organizations and individuals related to the implementation of the law regulations on tax prescribed in Clause 4, Article 2 of this Law that fail to perform their responsibilities prescribed in this Law shall, depending on the nature and severity of violations, be sanctioned for administrative violations or examined for penal liability in accordance with law.

5. The Government shall detail this Article.

Article 47. Competence to sanction tax administration-related administrative violations

1. The competence to sanction administrative violations for violations of tax procedures shall be implemented in accordance with the law regulations on handling of administrative violations.

2. Heads of tax administration offices have the competence to issue decisions on sanctioning administrative violations for acts prescribed in Article 45 and Article 46 of this Law.

Section 2

ENFORCEMENT OF TAX ADMINISTRATION-RELATED ADMINISTRATIVE DECISIONS

Article 48. Cases subject to enforcement of tax administration-related administrative decisions

1. Taxpayers have tax arrears more than 90 days from the expiration of the payment time limit in accordance with the regulations.

2. Taxpayers have tax arrears upon expiration of the extended tax payment time limit.

3. Taxpayers have tax arrears but do not operate at registered addresses or have acts of dispersing assets.

4. Taxpayers fail to comply with decisions on sanctioning of tax administration-related administrative violations within the time limit stated in decisions on sanctioning of tax administration-related administrative violations, unless receiving postponement or temporary suspension of execution of sanctioning decisions.

5. Taxpayers have been administratively sanctioned for acts of failing to comply with tax examination decisions but continue to fail to comply with tax examination decisions.

6. Enforcement measures shall not be implemented for debts of taxpayers which are not subject to late-payment interest calculation by tax administration offices in accordance with the regulations; allowed to pay tax arrears in installments within a time limit of no more than 12 months from the date competent authorities issue documents accepting installment payment of tax arrears and during the time the letter of guarantee is effective. The installment payment of tax arrears shall be considered by heads of tax administration offices based on requests of taxpayers and must have guarantees of credit institutions.

7. Enforcement measures shall not be implemented for taxpayers owing customs charges and fees for transited goods and means of transport.

8. Tax offices shall not implement enforcement measures for tax arrears cleared via tax refund which tax offices are processing for clearing for taxpayers.

9. Heads of tax administration offices shall base themselves on the actual situation to decide on cases of implementation of enforcement of tax administration-related administrative decisions.

10. The Government shall detail this Article.

Article 49. Measures to enforce tax administration-related administrative decisions

1. Measures to enforce tax administration-related administrative decisions include:

a) Deduction of money from accounts of subjects subject to enforcement of tax administration-related administrative decisions at credit institutions or foreign bank branches; freezing of accounts;

b) Deduction of part of salaries or incomes;

c) Stopping customs procedures for exported and imported goods;

d) Cessation of use of invoices;

dd) Collection of money and other assets of subjects subject to enforcement of tax administration-related administrative decisions held by other authorities, organizations or individuals;

e) Distraint of property, auction of distrained property in accordance with law;

g) Filing requests for opening of bankruptcy procedures;

h) Revocation of business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, establishment and operation licenses, practice licenses, branch operation registration certificates, representative office operation registration certificates, business location registration certificates, registration or licenses for e-commerce platform business operation.

2. Measures to enforce tax administration-related administrative decisions prescribed in Clause 1 of this Article cease to be effective when:

a) Enforced tax arrears have been fully paid into the state budget;

b) Tax administration offices or competent state authorities issue documents on exemption, reduction, non-collection, installment payment, extension, or non-imposition of late-payment interests;

c) Competent state authorities issue documents requesting termination of validity of enforcement decisions;

d) Taxpayers have complied with tax examination decisions for the case prescribed in Clause 5, Article 48 of this Law.

3. Decisions on enforcement of tax administration-related administrative decisions must be sent to enforced taxpayers and related organizations and individuals. In case of sufficient electronic infrastructure to serve electronic transmission and reception, decisions on enforcement of tax administration-related administrative decisions shall be sent by electronic means to taxpayers and related organizations and individuals for organization of execution.

4. Tax administration offices, when filing requests for opening of bankruptcy procedures for taxpayers falling into the case of enforcement in accordance with the regulations, are not required to pay bankruptcy fees or advance bankruptcy costs.

5. The Government shall detail this Article and the order for implementing enforcement measures.

Article 50. Competence to decide on enforcement of tax administration-related administrative decisions

1. Heads of tax administration offices have the competence:

a) To issue decisions on enforcement of tax administration-related administrative decisions for enforcement measures prescribed at Points a, b, c, d and dd, Clause 1, Article 49 of this Law;

b) To file requests for opening of bankruptcy procedures prescribed at Point g, Clause 1, Article 49 of this Law in accordance with the law regulations on recovery and bankruptcy;

c) To propose competent authorities to implement measures prescribed at Point h, Clause 1, Article 49 of this Law.

2. Chairpersons of People’s Committees at all levels shall issue decisions on enforcement of tax administration-related administrative decisions for the enforcement measure of distraining property and auctioning distrained property at the request of tax administration offices.

3. The Government shall detail this Article.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 51. Adding Article 70a below Article 70 of Accounting Law No. 88/2015/QH13 of which a number of articles were amended and supplemented under Law No. 38/2019/QH14 and Law No. 56/2024/QH15

To add Article 70a below Article 70 as follows:

“Article 70a. Provision of accounting services by organizations providing tax procedure services

Organizations providing tax procedure services may provide accounting services for micro-sized enterprises, business households and business individuals when having at least one person possessing an accountant certificate.”.

Article 52. Effect

1. This Law takes effect on July 1, 2026, except the regulation in Clause 2 of this Article.

2. The regulation in Article 13 and the use of e-invoices by business households and business individuals prescribed in Article 26 of this Law take effect on January 1, 2026.

3. Law No. 38/2019/QH14 on Tax Administration of which a number of articles were amended and supplemented under Law No. 56/2024/QH15 (hereinafter referred to as Law No. 38/2019/QH14 on Tax Administration) ceases to be effective from the effective date of this Law, except regulations in Clause 1 and Clause 3, Article 53 of this Law; particularly the regulation in Article 51 of Law No. 38/2019/QH14 on Tax Administration ceases to be effective on January 1, 2026.

4. Tax offices are responsible for organizing the development, upgrading and completion of information systems serving the full implementation of electronic transactions in tax administration. The application of all forms of electronic transactions of regulations on tax administration shall be implemented according to the roadmap prescribed by the Minister of Finance, ensuring completion before January 1, 2027.

5. The Government shall detail articles and clauses assigned in this Law and guide the implementation of this Law according to functions and tasks ensuring management requirements; prescribe tax administration for transfer pricing transactions of enterprises with related relationships; prescribe the sanctioning of administrative violations regarding charges and fees of regulations on tax administration.

Article 53. Transitional provisions

1. Tax amounts exempted, reduced or not collected according to law regulations corresponding to each period, arising before July 1, 2026, shall continue to be handled in accordance with Law No. 38/2019/QH14 on Tax Administration.

2. Tax arrears through June 30, 2026, shall be handled in accordance with this Law.

3. Inspections with inspection decisions issued before the effective date of this Law but without conclusions or handling decisions shall continue to be implemented in accordance with Law No. 38/2019/QH14 on Tax Administration.

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This Law was passed on December 10, 2025, by the 15^th National Assembly of the Socialist Republic of Vietnam at its 10^th session.