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

LAW

On Tax Administration¹

Pursuant to the Constitution of the Socialist Republic of Vietnam, which has a number of articles 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 provides the administration of taxes of all kinds and other state budget revenues.

Article 2. Subjects of application

1. Taxpayers, including:

a/ Organisations, households, business households, individuals and business individuals that are taxpayers as defined by the tax law;

b/ Foreign organisations and foreign individuals conducting business activities in Vietnam or earning income generated in Vietnam that are taxpayers as defined by the tax law;

c/ Foreign organisations and foreign individuals conducting business activities on e-commerce platforms or other digital platforms that are taxpayers as defined by the tax law;

d/ Organisations, households, business households, individuals and business individuals that pay other state budget revenues in accordance with law;

dd/ Organisations and individuals that make tax deduction and pay deducted tax amounts on behalf of taxpayers in accordance with the tax laws, the law on tax administration and other relevant laws.

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

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

4. Other related state agencies, organisations and individuals.

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

Article 3. Classification of taxpayers in tax administration

1. Tax authorities shall classify taxpayers based on the criteria specified in Clause 2 of this Article in order to determine priority regimes for taxpayers in tax administration and allocation of management resources; apply appropriate tax administration measures and supervise the performance of tax liability and tax administration processes for each group of taxpayers; and apply methods of analysis and assessment of tax risk levels, levels of taxpayers’ compliance with the tax laws and taxpayers’ law compliance history.

2. Criteria for classification of taxpayers:

a/ Business sectors and fields, characteristics, and operation mode;

b/ Legal form and ownership structure;

c/ Operation scale, revenue scale and amounts remitted into the state budget;

d/ Level and history of taxpayers’ compliance with the tax laws;

dd/ Other criteria as specified 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 a compulsory payable amount to the state budget that is imposed on organisations, households, business households, individuals and business individuals in accordance with the tax law.

2. Other state budget revenues subject to collection management by tax administration authorities (below referred to as other revenues) means the revenues specified in Point b, Clause 1, Article 38 of this Law.

3. Other state budget revenues not subject to collection management by tax administration authorities means the revenues specified in Clause 6, Article 39 of this Law.

4. Tax arrears means taxes, other revenues, late-payment interests and fines subject to collection management by tax administration authorities that a taxpayer has not yet paid to the state budget by the required payment deadline.

5. Tax administration information system means a centralised and integrated system on a digital data platform, functioning to collect, process, store, update and manage tax-related information and data in order to provide digital services to taxpayers; facilitate electronic tax administration; and apply technology to maximise automation of business processes.

6. Taxpayer’s office means a location where a taxpayer conducts part or the whole of its/his/her business activities, which may be the head office, branch, store, production site, goods warehouse, place for storage of assets used for production and business activities; place of residence or place where tax liabilities arise.

7. Tax identification number means a sequence of digits or a sequence of digits and characters assigned by a tax authority to a taxpayer to serve tax administration purpose.

8. Tax period or period for calculating other revenues (below collectively referred to as tax period) means a period for determination of the tax amount or another revenue payable to the state budget in accordance with the tax law, the law on tax administration and other relevant laws, which may be a period per occurrence of tax liabilities, month, quarter, year, or an account-finalisation period.

9. Tax dossier or dossier of other revenues (below collectively referred to as tax dossier) means a dossier for tax registration, dossier for tax declaration, dossier for declaration of other revenues, dossier for tax payment, dossier for payment of other revenues, dossier for extension of time limit for submission of tax declaration dossier, dossier for extension of time limit for submission of dossier for declaration of other revenues, dossier for tax refund, dossier for refund of other revenues, dossier for tax exemption, dossier for exemption from other revenues, dossier for tax reduction, dossier for reduction of other revenues, dossier for non-imposition of taxes, dossier for non-collection of taxes, dossier for tax arrears freezing, dossier for tax arrears write-off, dossier for exemption from late-payment interests, dossier for fine exemption, dossier for non-calculation of late-payment interests, dossier for extension of tax payment time limit, dossier for extension of time limit for payment of other revenues, dossier for extension of time limit for tax arrears payment, dossier for instalment payment of tax arrears, or customs dossier.

10. Enforcement of tax administration-related administrative decision means the application of measures specified by this Law and other relevant laws to compel taxpayers to perform their tax liabilities.

11. Tax risk means the likelihood of a taxpayer’s failure to comply with law, resulting in loss of state budget revenues.

12. Risk management in tax administration means the application by tax administration authorities of a system of measures, business processes and data analysis tools to identify, assess and classify tax risk levels based on criteria set by the tax administration authorities in order to allocate resources, apply appropriate management measures, focus on handling high-risk cases, and promptly control risks of violations of law in tax administration.

13. Compliance management in tax administration means the use by tax administration authorities of dossiers, information, documents and data on taxpayers to monitor and assess their level of compliance with the tax laws, and to apply appropriate management measures to promote and support voluntary compliance, apply priority regimes to taxpayers showing good compliance, and strengthen supervision and promptly handle taxpayers showing non-compliance.

14. Fulfilment of tax liabilities means full payment of taxes, other revenues, late-payment interests, and fines for tax administration-related administrative violations.

15. Commercial database means a collection of economic, financial and commercial information and data that are collected, processed, standardised, and provided in the market by data traders.

16. Taxpayer information means information and data on taxpayers and information related to taxpayers’ tax liabilities, that are provided by taxpayers or related responsible state agencies, organisations and individuals or collected by tax administration authorities in the course of tax administration.

17. Related parties means parties that directly or indirectly participate in the management or control of, contribute capital to, an enterprise; parties submitting to direct or indirect management or control by the same organisation or individual; parties receiving capital contributions from the same organisation or individual; or enterprises managed or controlled by individuals who are members of a family.

18. Related-party transactions means transactions arising between related parties.

19. Arm’s length transactions means transactions arising between non-related parties.

20. Arm’s length principle means a principle applied in declaring and determining prices of arising related-party transactions of taxpayers conducting related-party transactions, whereby conditions in related-party transactions are equivalent to those in similar arm’s length transactions in the market.

20. Force majeure event means a case in which a taxpayer suffers material damage due to a disaster, a catastrophe, an epidemic, a fire or an accident, or another force majeure event as specified by the Government.

Article 5. Contents of tax administration

1. Tax administration authorities shall perform tax administration based on the classification of taxpayers.

2. Contents of tax administration:

a/ Tax registration; tax declaration, tax calculation and tax deduction; payment of taxes, late-payment interests and fines; tax assessment; tax refund; handling of overpaid taxes, late-payment interests and fines; tax exemption; tax reduction; non-imposition of taxes; non-collection of taxes; freezing of tax arrears; write-off of tax arrears; exemption from late-payment interests; exemption from fines; calculation and non-calculation of late-payment interests; extension of time limit for payment of taxes, late-payment interests and fines; extension of time limit for submission of tax declaration dossiers; instalment payment of tax arrears; and enforcement of tax administration-related administrative decisions;

b/ Dissemination of tax policies and support for taxpayers; risk management and compliance management;

c/ Management of taxpayer information;

d/ Management of invoices and documents;

dd/ Tax inspection; implementation of measures to prevent, combat and stop violations of the tax law; handling of tax administration-related administrative violations; and settlement of tax-related complaints and denunciations;

e/ Tax-related international cooperation; tax administration in accordance with tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory, and tax-related international commitments.

3. Tax authorities shall apply the contents of tax administration specified in Clause 2 of this Article to manage other revenues in accordance with this Law and other relevant laws.

Article 6. Principles of tax administration

1. Tax administration must adhere to the principles of publicity, transparency, equality and taxpayer-centred service, guarantee the lawful rights and interests of taxpayers, and enhance the effectiveness and efficiency of the management of state budget revenues.

2. Taxpayers are obliged to pay taxes and other state budget revenues in accordance with the tax law and relevant regulations. Taxpayers that determine their tax liabilities and other payable state budget revenues by themselves shall declare taxes and other state budget revenues and pay such taxes and revenues by themselves to the state budget in accordance with the tax law, the law on tax administration and other relevant laws, except cases in which tax administration authorities calculate and notify taxes and other revenues in accordance with law.

3. Tax administration authorities, state agencies, and other state organisations assigned to manage state budget revenues shall manage taxes and other state budget revenues in accordance with this Law and other relevant laws.

4. Principles applied in tax administration:

a/ Substance-over-form principle, which shall be applied to determine the substance of transactions and production and business activities of taxpayers for use as a basis for determining liabilities to pay taxes and other revenues, ensuring that taxpayers’ transactions truly reflect commercial, economic and financial substance, regardless of the form of transactions shown in contracts or documents between taxpayers and related parties;

b/ Arm’s length principle;

c/ Risk level-based risk management principle, which shall be applied to ensure efficient use of resources and improve management efficiency;

d/ Taxpayer’s compliance level-based compliance management principle, which shall be applied to adopt measures to promote self-conscious and voluntary performance of tax liabilities;

dd/ International practice-based tax administration principle as suitable to Vietnam’s conditions.

Article 7. Confidentiality and disclosure of taxpayer information

1. Tax administration authorities, tax administration officers, former tax administration officers, agencies providing and exchanging taxpayer information, tax procedure service providers (below referred to as tax agents), and customs procedure service providers (below referred to as customs clearance agents) shall keep taxpayer information confidential, except cases in which tax administration authorities provide or disclose taxpayer information specified in Clauses 2 and 3 of this Article.

2. Tax administration authorities may provide taxpayer information to:

a/ Investigation authorities, procuracies, courts, inspection bodies, the State Audit Office of Vietnam, and other management agencies of the State when so requested in writing to serve legal proceedings, inspection, examination and auditing activities in accordance with law;

b/ Other competent state agencies when so requested in writing in accordance with law; and,

c/ Foreign tax administration authorities in accordance with tax-related treaties or international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory.

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

a/ Evasion of taxes and other revenues; failure to pay taxes, other revenues, late-payment interests and fines within required time limits; owing of taxes, other revenues, late-payment interests and fines;

b/ Violations of the tax law, affecting interests and tax liabilities of other organisations or individuals;

c/ Failure to execute requests of tax administration authorities in accordance with law.

4. Agencies, organisations and individuals that are provided with information by tax administration authorities in the cases specified in Clause 2 of this Article, tax administration authorities, other state agencies, and related organisations at home and abroad shall, when performing the task and responsibility to provide, share and exchange taxpayer information to serve tax administration purposes specified in Articles 38, 39 and 40 of this Law, use such information for proper purposes and ensure its confidentiality in accordance with this Law and other relevant laws.

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

Article 8. Prohibited acts in tax administration

1. Colluding, conniving or covering up between taxpayers and tax administration officers or tax administration authorities for the purposes of transfer pricing, evasion of taxes or other revenues, fraud, or misappropriation of taxes or state budget funds; abusing positions or powers to disclose or leak taxpayer information in contravention of regulations; falsifying results of the inspection or handling of violations of the tax law; harassing or causing troubles to taxpayers; or abusing others to misappropriate or illegally use taxes or other revenues.

2. Intentionally failing to declare, or making incomplete, untimely or inaccurate declaration of, payable taxes or other revenues, or taxes or other revenues eligible for exemption, reduction, refund or non-collection; obstructing tax administration officers during their duty performance; resisting, delaying or refusing the provision of information and documents to serve the inspection and supervision of taxes and other revenues.

3. Using other taxpayers’ tax identification numbers to commit violations, or allowing others to use one’s own tax identification numbers in contravention of law.

4. Selling goods or providing services without issuing invoices as required by law; using illegal invoices or documents, illegally using invoices or documents or forging invoices or documents to commit illegal acts; creating electronic invoices or documents illegally or for committing violations in tax administration.

5. Distorting, misusing, making unauthorised access to, or destroying, the taxpayer information system; providing or disseminating false information affecting the reputation or operation of tax administration authorities, taxpayers or the tax administration information system.

Article 9. Building of the tax administration force

1. The tax administration force shall be built to be clean and strong, possessing public service ethics and a spirit of serving taxpayers, and strictly complying with administrative discipline and order; and equipped with and capable of mastering modern technologies; and operating effectively and efficiently.

2. Tax administration officers are entitled to regimes on titles, standards, salaries, benefits, insignia, ranks, uniforms and name badges of tax administration officers for the performance of their tax administration work in order to promote and improve their sense of responsibility, professionalism and efficiency in duty performance.

3. Tax administration authorities shall train and build a contingent of tax administration officers to perform tax administration functions in accordance with law.

4. The State shall ensure financial resources for the operation of the tax administration force and tax administration authorities, giving priority to the annual allocation of state budget funds for the building and operation of information technology and digital transformation systems in tax administration, electronic invoices, physical facilities, equipment, and professional tasks in order to enhance the efficiency of tax administration.

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

Chapter II

TAX ADMINISTRATION FUNCTIONS

Section 1

TAX REGISTRATION

Article 10. Tax registration

1. The scope of tax registration covers initial tax registration; notification of changes in tax registration information; notification of suspension of operation or business activities; invalidation of tax identification numbers; and reactivation of tax identification numbers.

2. Enterprises, cooperatives, cooperative unions, cooperative groups, dependent units, other organisations, business households and business individuals shall carry out tax registration simultaneously with enterprise registration, cooperative registration, cooperative union registration, cooperative group registration, household business registration, and operation/business registration under the inter-agency single-window mechanism.

3. Entities other than those specified in Clause 2 of this Article shall carry out tax registration directly with tax authorities.

4. Time limits for tax registration; and responsibilities of taxpayers, tax administration authorities, state agencies, and organisations and individuals involved in tax registration must comply with the Government’s regulations.

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

Article 11. Tax identification numbers

1. Tax identification numbers of individuals, households, business households and business individuals are the personal identification numbers of the individuals, the heads of the households, the heads of the business households or the business individuals that are issued in accordance with the law on identity.

2. Tax identification numbers of enterprises, cooperatives, cooperative unions, cooperative groups, dependent units and other organisations specified in Clause 2, Article 10 of this Law are the identification numbers of the enterprises, cooperatives, cooperative unions, cooperative groups, dependent units and other organisations that are issued in accordance with law.

3. Tax identification numbers of taxpayers other than those specified in Clauses 1 and 2 of this Article are the identification numbers issued by tax authorities for use throughout the entire period of operation of taxpayers, from the date of initial tax registration to the date of invalidation of the tax identification numbers.

4. Tax identification numbers of organisations and individuals that are responsible for making tax deduction and paying deducted tax amounts on behalf of other taxpayers must comply with the Minister of Finance’s regulations.

5. Tax identification numbers shall be:

a/ Written in invoices, documents, dossiers and papers for conducting business transactions, performing tax-related administrative procedures and opening accounts at credit institutions, foreign bank branches, payment service providers and payment intermediary service providers;

b/ Used in tax administration, and in the exchange, sharing and provision of taxpayer information with tax administration authorities.

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

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

Section 2

DECLARATION OF TAXES AND OTHER REVENUES; CALCULATION OF TAXES AND OTHER REVENUES; TAX DEDUCTION

Article 12. Declaration of taxes and other revenues; calculation of taxes and other revenues; tax deduction

1. Taxpayers shall accurately, truthfully and fully declare all contents in dossiers for declaration of taxes and other revenues for each type of taxes and other revenues, and shall calculate payable amounts of taxes and other revenues by themselves, except cases in which tax administration authorities calculate and notify taxes taxes and other revenues in accordance with the Government’s regulations.

2. Foreign organisations and foreign individuals that conduct business activities on e-commerce platforms or other digital platforms or provide other services shall directly or authorise others to declare and pay taxes and other revenues on their behalf in Vietnam, except the case specified in Clause 3 of this Article.

3. Tax deduction, tax declaration and tax payment on behalf of taxpayers:

a/ Organisations and individuals subject to tax deduction and payment of deducted tax amounts on behalf of taxpayers in accordance with the tax law shall deduct tax from taxpayers and declare and pay the deducted tax amounts;

b/ Organisations and individuals subject to declaration and payment of taxes and other revenues on behalf of taxpayers in accordance with the tax law and other relevant laws shall declare and pay taxes and other revenues on behalf of taxpayers;

c/ Taxpayers are not required to pay the amounts of taxes and other revenues that have been deducted and declared and paid on their behalf.

4. Taxpayers who are unable to submit dossiers for declaration of taxes and other revenues within the required time limit due to force majeure events as defined in Clause 21, Article 4 of this Law are entitled to extension of the submission time limit as follows:

a/ For monthly, quarterly or annual declaration of taxes and other revenues or declaration per occurrence of tax liabilities and other revenues, the extension must not exceed 30 days from the submission deadline.

For account-finalisation declaration of taxes and other revenues, the extension must not exceed 60 days from the submission deadline;

b/ In case it is required to prolong the extension of the submission time limit specified in Point a of this Clause, the Government shall issue regulations appropriate to practical conditions.

5. Taxpayers that detect errors or omissions in their dossiers for declaration of taxes and other revenues already submitted to tax authorities may submit additional declarations for such dossiers within 5 years from the deadline for submission of dossiers for declaration of taxes and other revenues for the tax period in which the errors or omissions are detected, in the following cases:

a/ Before tax authorities or competent authorities announce inspection or examination decisions;

b/ The dossiers are not in the scope or period of inspection or examination of taxes and other revenues stated in the inspection or examination decisions;

c/ The dossiers do not fall into the cases in which investigation authorities do not allow additional declarations for dossiers for declaration of taxes and other revenues to serve the case investigation;

d/ In case taxpayers detect errors or omissions related to the scope and period of inspection or examination in the submitted tax declaration dossiers, resulting in an increase of the payable tax amounts; a decrease in the exempted, reduced or refunded tax amounts; a decrease in the tax amounts eligible for deduction or a decrease in the overpaid tax amounts, they may submit explanatory dossiers to tax authorities. Tax authorities shall review explanatory dossiers regarding the scope and period of inspection or examination of the taxpayers and shall, if accepting the explanatory dossiers, issue notices permitting taxpayers to modify tax declaration dossiers.

Taxpayers shall be handled under regulations similarly to cases in which violations are detected by tax authorities or competent inspection/examination agencies. Tax inspection/examination officers related to the explanatory dossiers shall be held responsible for errors or omissions not detected through examination if failing to comply with Point n, Clause 1, Article 38 of this Law;

dd/ Cases of compliance with conclusions or decisions of competent state agencies concerning the determination of tax liabilities of taxpayers: In case taxpayers’ additional declarations result in an increase of the payable tax amounts or a decrease in the tax amounts eligible for deduction, exemption, reduction or refund, the taxpayers shall be handled under regulations similarly to cases in which violations are detected by tax authorities or competent inspection/examination agencies;

e/ The Government shall specify cases in which investigation authorities do not allow additional declarations for dossiers for declaration of taxes and other revenues to serve the case investigation, and the responsibility of investigation authorities to notify tax authorities upon completion of the requests related to the cases as specified in Point c of this Clause, and cases of making additional declarations under competent state agencies’ conclusions or decisions related to the determination of tax liabilities of taxpayers as specified in Point dd of this Clause.

6. For exported and imported goods, customs dossiers under the Customs Law shall be used as tax declaration dossiers. Tax declaration, additional declaration, deadlines for submission of tax declaration dossiers, customs authorities receiving tax declaration dossiers, and exchange rates for calculating taxes on exported and imported goods must comply with the customs law.

7. The currency used for declaration and calculation of taxes and other revenues is Vietnam dong. The Government shall specify cases in which foreign currencies may be used for tax declaration and calculation.

8. The Government shall detail Clauses 1, 2, 3, 5, 6 and 7, and Point b, Clause 4, of this Article, and specify the following matters: cases not requiring submission of dossiers for declaration of taxes and other revenues; tax period; deadlines for submission of dossiers for declaration of taxes and other revenues, except the case specified in Clause 9 of this Article; declaration, calculation and payment of taxes and other revenues for oil and gas activities and oil and gas sale; converted exchange rates for declaration of taxes and other revenues; declaration and determination of assessable prices for related-party transactions, and country-by-country reports; distribution of tax liabilities and other payable revenues; order and procedures for receiving and processing dossiers in case tax administration authorities calculate and notify taxes and other revenues.

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

Article 13. Declaration of taxes and other revenues; calculation of taxes and other revenues; tax deduction for business households and business individuals

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

a/ In case business households or business individuals determine that their annual revenues from goods production and service provision activities are not liable to tax or not subject to tax payment under the laws on value-added tax and personal income tax, they shall notify tax authorities of actual revenues generated during the year;

b/ In case business households or business individuals determine that their revenues from goods production and service provision activities are liable to tax or subject to tax payment in accordance with the tax law, they shall determine payable value-added tax and personal income tax amounts by themselves in accordance with the laws on value-added tax and personal income tax.

In case business households or business individuals use electronic invoices or electronic invoices generated from cash registers connected to tax authorities, the tax administration information system shall automatically create tax declaration forms to support business households or business individuals in tax declaration and tax calculation based on the database on electronic invoices, the tax administration database and other databases provided by other state agencies, organisations or individuals to tax authorities.

2. For other taxes and other revenues:

Business households and business individuals shall determine payable amounts of taxes and other revenues by themselves in accordance with the tax law and other relevant laws.

3. Business households and business individuals shall carry out tax declaration and tax calculation for each type of tax by tax period. Tax authorities shall, based on the tax administration database, provide information to facilitate tax declaration and tax calculation by business households and business individuals.

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

a/ In case these platforms provide the online ordering function and the payment function, the platform operators (at home or abroad) shall make tax deduction, and declare and pay deducted tax amounts on behalf of business households and individuals;

b/ In case these platforms do not provide the online ordering function and the payment function, business households and business individuals shall directly declare, calculate and pay taxes under regulations.

6. The Government shall detail this Article and specify the following matters: account-finalisation of taxes and handling of overpaid amounts of taxes and other revenues; responsibilities of operators of e-commerce platforms and other digital platforms, and methods they use to make tax deduction and declare and pay deducted tax amounts on behalf of business households and business individuals; responsibility of organisations to declare and pay taxes on behalf of taxpayers in case of business cooperation with business households and business individuals or signing of contracts with business households and business individuals for the latter to act as fixed-price sale agents in the fields of lottery, insurance and multi-level marketing.

6. The Minister of Finance shall specify dossiers and procedures for declaration of revenues, tax declaration, payment and refund, and accounting regime applicable to business households and business individuals.

Section 3

PAYMENT OF TAXES, OTHER REVENUES, LATE-PAYMENT INTERESTS AND FINES; EXTENSION OF DEADLINES FOR PAYMENT OF TAXES, OTHER REVENUES, LATE-PAYMENT INTERESTS AND FINES; HANDLING OF OVERPAID TAXES, OTHER REVENUES, LATE-PAYMENT INTERESTS AND FINES; HANDLING OF LATE PAYMENT OF TAXES AND OTHER REVENUES

Article 14. Payment of taxes, other revenues, late-payment interests and fines; extension of deadlines for payment of taxes, other revenues, late-payment interests and fines

1. Deadlines for payment of taxes, other revenues, late-payment interests and fines:

a/ In case taxpayers calculate taxes and other revenues by themselves, the payment deadline is the last day of the time limit for submission of dossiers for declaration of taxes and other revenues. For cases of additional declarations for dossiers for declaration of taxes and other revenues, the payment deadline is the deadline for submission of dossiers for declaration of taxes and other revenues of the tax period in which errors or omissions are detected. For cases of temporary payment on a quarterly basis, the tax payment deadlines must comply with the Government’s regulations;

b/ In case tax administration authorities calculate taxes and other revenues, issue notices of payment of taxes and other revenues, or issue decisions on handling of matters related to taxes and other revenues, the deadline for payment of taxes, other revenues, late-payment interests and fines is the deadline stated in such notices or decisions. In case competent state agencies issue documents on handling of matters related to taxes and other revenues, the deadline for payment of taxes, other revenues, late-payment interests and fines is the deadline stated in such documents.

During the settlement of taxpayers’ complaints or lawsuits about amounts of taxes, other revenues, late-payment interests and fines, taxpayers shall still fully pay the payable amounts, unless a competent state agency decides to suspend the implementation of notices of payment of taxes and other revenues, decisions or documents on handling of matters related to taxes, other revenues, late-payment interests and fines that are issued by tax administration authorities or competent state agencies;

c/ For exported and imported goods liable to tax in accordance with the tax law, tax payment deadlines must comply with the Law on Import Duty and Export Duty; deadlines for payment of payable tax amounts arising after customs clearance or goods release must comply with the Minister of Finance’s regulations.

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

a/ Making electronic payment via the tax administration information system or the State Treasury’s online public service system; or using electronic payment services of payment service providers, payment intermediary service providers or other service providers directly or indirectly connected to the tax administration information system of tax administration authorities in accordance with law;

b/ Making direct payment at payment service providers, payment intermediary service providers or other service providers directly or indirectly connected to the tax administration information system of tax administration authorities; competent state agencies as specified by law; tax administration authorities; or organisations authorised by tax administration authorities for tax collection.

3. The currency used for payment of taxes and other revenues is that used for declaration of taxes and other revenues as specified in Clause 7, Article 12 of this Law. Taxpayers that declare taxes and other revenues in a certain currency shall make payment in that currency.

4. Taxpayers shall be issued payment receipts after paying taxes, other revenues, late-payment interests and fines. In case tax administration authorities have issued identification numbers for payable amounts of taxes, other revenues, late-payment interests and fines, taxpayers shall make payment using those identification numbers.

Agencies or organisations collecting taxes, other revenues, late-payment interests and fines as specified in Clause 2 of this Article shall, when issuing payment receipts to taxpayers, concurrently forward information to tax administration authorities for accounting and payment of taxes, other revenues, late-payment interests and fines for taxpayers.

The identification number for a payable amount is a sequence of characters created in the tax administration information system, which is unique for each payable amount of a taxpayer.

5. Determination of dates of payment of taxes, other revenues, late-payment interests and fines:

a/ In case of making electronic payment, the date of payment is the date the agency or organisation specified in Point a, Clause 2 of this Article deducts money from the account of the taxpayer or the person making payment on the taxpayer’s behalf, and shall be stated in the payment receipt;

b/ In case of making direct payment, the date of payment is the date the agency or organisation specified in Point a, Clause 2 of this Article collects money from the taxpayer, and shall be stated in the payment receipt.

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

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

a/ The taxpayers suffer material damage, directly affecting production and business activities, caused by force majeure events as specified in this Law;

b/ The taxpayers have to cease operation due to relocation of production and business facilities at the request of competent agencies, affecting production and business results;

c/ The extension is granted in special cases specified by the Government. The extension of deadlines for payment of taxes, other revenues, late-payment interests and fines must not result in adjustment of state budget revenue estimates decided by the National Assembly.

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

8. The Government shall detail Clause 1 of this Article and specify the following matters: time limits for agencies and organisations to collect taxes, other revenues, late-payment interests and fines for remittance into the state budget; duration of extension of deadlines for payment of taxes, other revenues, late-payment interests and fines; and dossiers and procedures for extension of deadlines for payment of taxes, other revenues, late-payment interests and fines in the case specified in 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 specify the following matters: review and handling of receipts of payment of taxes, other revenues, late-payment interests and fines; and processing of dossiers for extension of deadlines for payment of taxes, other revenues, late-payment interests and fines, except the case specified in Point c, Clause 7 of this Article.

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

1. Overpaid amounts of taxes, other revenues, late-payment interests and fines are amounts of taxes, other revenues, late-payment interests and fines paid in excess of payable amounts of taxes, other revenues, late-payment interests and fines.

2. Taxpayers may clear overpaid amounts of taxes, other revenues, late-payment interests and fines against payable amounts of taxes, other revenues, late-payment interests and fines, or may have such overpaid amounts refunded if they have no tax arrears. The clearing for the same kind or different kinds of taxes, other revenues, late-payment interests and fines shall be made automatically by the tax administration information system or at the request of taxpayers under the Minister of Finance’s guidance.

In case a taxpayer has an overpaid amount of value-added tax upon import of goods and has declared and credited such overpaid amount with the tax authority, the handling of the credited and overpaid amount must comply with the Minister of Finance’s regulations.

3. In case a taxpayer requests refund of overpaid amounts of taxes, other revenues, late-payment interests and fines, Article 18 of this Law shall apply.

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

a/ The taxpayer refuses to receive back the overpaid amounts;

b/ The overpaid amounts have existed for more than 10 years, counted from the date of being paid into the state budget, while the taxpayer neither carries out procedures for clearing such amounts against payable amounts of taxes, other revenues, late-payment interests and fines nor submits a request for refund.

5. The Minister of Finance shall detail this Article and specify the following matters: dossiers, procedures and competence for handling overpaid amounts of taxes, other revenues, late-payment interests and fines; time for determining overpaid amounts of taxes, other revenues, late-payment interests and fines; cases of automatic clearing by the tax administration information system and cases of clearing at the request of taxpayers.

Article 16. Handling of late payment of taxes and other revenues

1. Cases subject to payment of late-payment interests:

a/ Taxpayers make late payment of taxes or other revenues as compared to the payment deadlines or extended payment deadlines specified in Article 14 of this Law;

b/ Taxpayers make additional declarations in dossiers for declaration of taxes or other revenues, resulting in an increase of the payable amounts of taxes or other revenues or a decrease in the exempted, reduced, refunded or non-collected amounts of taxes or other revenues;

c/ Tax administration authorities or competent state agencies detect through examination or inspection that taxpayers make deficient declaration of payable amounts of taxes or other revenues or that the refunded, exempted, reduced or non-collected amounts of taxes or other revenues are larger than the amounts of taxes or other revenues eligible for exemption, reduction, refund or non-collection;

d/ Cases eligible for instalment payment of tax arrears as specified in Clause 6, Article 48 of this Law;

dd/ The cases specified in Clause 8, Article 44 of this Law;

e/ Cases not subject to sanctioning of tax administration-related administrative violations as specified in Point a, Clause 2, Article 44, for the acts specified in Clause 2, Article 45 of this Law, and the cases specified in Point b, Clause 2, Article 44 of this Law;

g/ Agencies or organisations authorised by tax administration authorities to collect taxes or other revenues, and agencies or organisations assigned to manage state budget revenues that delay remittance of the collected amounts into the state budget shall pay late-payment interests on the late-paid amounts under regulations;

h/ Agencies or organisations subject to tax deduction and payment of taxes or other revenues on behalf of taxpayers in accordance with the tax law and other relevant laws that fail to pay such amounts in full or within the required time limits shall pay late-payment interests on behalf of the taxpayers under regulations;

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

2. Rate of late-payment interests and time for calculation thereof:

a/ The rate of late-payment interests is 0.03% per day on the late-paid amounts of taxes or other revenues subject to collection management by tax authorities, or 0.03% per day on the late-paid amounts of taxes subject to collection management by customs authorities;

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

3. Taxpayers shall calculate late-payment interests by themselves under Clauses 1 and 2 of this Article and pay them into the state budget under regulations. After 30 days from the date the taxpayers pay taxes, other revenues or fines, if the taxpayers have yet to determine late-payment interests, tax administration authorities shall determine and notify late-payment interests to the taxpayers.

4. After 30 days from the deadline for payment of taxes or other revenues, if the taxpayers have not yet paid the tax arrears, tax administration authorities shall notify the taxpayers of the tax arrears and the number of days of late payment.

5. Taxpayers liable to pay late-payment interests as specified in Clause 1 of this Article are exempt from late-payment interests if falling into the cases of force majeure events as specified in Clause 21, Article 4 of this Law.

6. The Government shall specify the following matters: adjustment of the rate for calculating late-payment interests under Point a, Clause 2 of this Article as suitable to socio-economic conditions in each period; time for calculating late-payment interests; and cases in which late-payment interests are not imposed, temporarily not imposed, or adjusted.

7. The Minister of Finance shall specify the following matters: dossiers, order, procedures and competence for handling late payment of taxes or other revenues; exemption from late-payment interests, and non-imposition of late-payment interests as specified in this Article.

Article 17. Fulfilment of tax liabilities

1. Fulfilment of tax liabilities in case of dissolution, bankruptcy, termination of operation, or failure to operate at registered addresses:

a/ Fulfilment of tax liabilities in case of dissolution of enterprises, cooperatives, or unions of cooperatives must comply with the laws on enterprises, credit institutions, insurance business, and cooperatives, and other relevant laws;

b/ Fulfilment of tax liabilities in case of bankruptcy of enterprises, cooperatives, or unions of cooperatives must comply with the law on restructuring and bankruptcy;

c/ In case sole proprietorships, single-member limited liability companies or partnerships terminate operation or fail to operate at their registered addresses without having fulfilled tax liabilities, the owners of sole proprietorships, the owners of single-member limited liability companies or general partners of partnerships shall fulfil tax liabilities in accordance with the law on enterprises; in case limited liability companies with two or more members or joint stock companies terminate operation or fail to operate at registered addresses without having fulfilled tax liabilities, the shareholders or capital-contributing members shall fulfil tax liabilities in accordance with the law on enterprises;

d/ In case business households or business individuals terminate operation or fail to operate at their registered addresses for production and business activities without having fulfilled tax liabilities, the owners of the business households or the business individuals shall fulfil tax liabilities;

dd/ Taxpayers whose dependent units terminate operation or fail to operate at their registered addresses without having fulfilled tax liabilities shall fulfil tax liabilities of their dependent units;

e/ Owners of sole proprietorships, owners of single-member limited liability companies, general partners of partnerships, owners of business households, and business individuals shall fulfil tax liabilities and obligations related to tax dossiers of the sole proprietorships, single-member limited liability companies, partnerships, business households and business individuals that fail to operate at registered addresses.

2. Fulfilment of tax liabilities and obligations related to tax dossiers in case of reorganisation of enterprises, cooperatives and unions of cooperatives:

a/ An enterprise, a cooperative or a union of cooperatives subject to division shall fulfil tax liabilities and obligations related to tax dossiers before the division. In case of having not yet fulfilled tax liabilities, the enterprises, cooperatives or unions of cooperatives established from the divided enterprise, cooperative or union of cooperatives shall take over the interests and fulfil the tax liabilities;

b/ An enterprise, a cooperative or a union of cooperatives subject to separation, consolidation or merger shall fulfil tax liabilities and obligations related to tax dossiers before the separation, consolidation or merger. In case of having not yet fulfilled tax liabilities, the separated enterprise, cooperative or union of cooperatives and the separating enterprise, cooperative or union of cooperatives; the consolidating enterprise, cooperative or union of cooperatives; and the merging enterprise, cooperative or union of cooperatives shall take over the interests and fulfil the tax liabilities;

c/ An enterprise undergoing transformation shall fulfil tax liabilities and obligations related to tax dossiers before the transformation. In case of having not yet fulfilled tax liabilities, the enterprise established after the transformation shall take over the interests and fulfil the tax liabilities;

d/ The reorganisation of an enterprise, a cooperative or a union of cooperatives must not alter the deadlines for payment of taxes and other revenues of the reorganised enterprise, cooperative or union of cooperatives. In case the reorganised enterprise, cooperative or union of cooperatives or the newly established enterprises, cooperatives or unions of cooperatives fail(s) to fully pay taxes and other revenues within the required time limits, they shall be sanctioned in accordance with law.

3. Fulfilment of tax liabilities in case taxpayers are dead, or are declared by the court as dead, missing or having lost civil act capacity:

a/ Heirs or persons assigned to manage the estate shall fulfil the tax liabilities of the persons who are dead or are declared by the court as dead within the scope of the estate left by such persons or within the scope of the part of assets distributed to the heirs at the time of receiving inheritances. If there is no heir or all heirs refuse to receive the estate, the fulfilment of the tax liabilities of the persons who are dead or are declared by the court as dead must comply with the civil law;

b/ The persons managing the assets of the persons declared having lost civil act capacity by the court shall fulfil the latter’s tax liabilities within the scope of their assets;

c/ In case the court issues a decision to annul the decision declaring a person as dead or having lost civil act capacity, the tax arrears already written off under Article 21 of this Law shall be reinstated; however, no late-payment interest shall be imposed for the period during which such person was declared as dead or having lost civil act capacity.

d/ The person managing the assets of a person declared by the court as missing shall fulfil the latter’s tax liabilities using his/her assets in accordance with the court’s decision.

4. A taxpayer shall fulfil tax liabilities in case the change of the head office address results in the change of the managing tax authority, unless the change arises from the adjustment of administrative boundaries in accordance with law.

5. Subjects required to fulfil tax liabilities before their exit from the country:

a/ Business individuals, owners of business households, individuals being beneficial owners of enterprises, and individuals being legal representatives of enterprises, cooperatives or unions of cooperatives who are subject to enforcement of tax administration-related administrative decisions and have not yet fulfilled their tax liabilities;

b/ Business individuals, owners of business households, individuals being beneficial owners of enterprises, and individuals being legal representatives of enterprises, cooperatives or unions of cooperatives no longer operating at registered addresses who have not yet fulfilled their tax liabilities;

c/ Vietnamese citizens exiting the country for permanent residence abroad, overseas Vietnamese, and foreign nationals who have not yet fulfilled their tax liabilities.

The Government shall specify tax arrears and threshold-based duration of tax arrears for the application of the measure of exit suspension in accordance with the law on exit and entry.

6. Fulfilment of tax liabilities in case of transfer of investment projects or capital transfer:

a/ Organisations established under Vietnam’s law and individual residents in Vietnam that transfer investment projects or transfer capital shall fulfil tax liabilities arising from transfer activities in accordance with the tax laws;

b/ In case organisations established under foreign laws and non-resident foreign nationals in Vietnam transfer investment projects or transfer capital directly or indirectly to organisations established under Vietnam’s law and individual residents in Vietnam, the transferees shall determine, declare, deduct, and pay the payable tax amounts on behalf of the transferors. In case both the transferors and the transferees are organisations established under foreign laws or non-resident foreign nationals in Vietnam, the organisations established under Vietnam’s law in which the transferred capital is directly or indirectly invested shall declare and pay the payable tax amounts on behalf of the transferors in accordance with the tax law.

7. The Government shall detail this Article.

Section 4

REFUND OF TAXES, OTHER REVENUES, LATE-PAYMENT INTERESTS AND FINES; EXEMPTION FROM TAXES AND OTHER REVENUES; REDUCTION OF TAXES AND OTHER REVENUES; NON-COLLECTION OF TAXES; NON-IMPOSITION OF TAXES

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

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

a/ Tax refund for organisations and individuals entitled to tax refund under the tax law;

b/ Reimbursement of overpaid amounts of taxes, other revenues, late-payment interests and fines for organisations and individuals entitled to reimbursement under Article 15 of this Law;

c/ Reimbursement for individuals entitled to refund of taxes, other revenues, late-payment interests and fines as specified in Points a and b of this Clause who are dead or declared by the court as dead, missing or having lost civil act capacity; in this case, the heirs or the persons assigned by the court to manage assets of the persons who are dead or declared by the court as dead, missing or having lost civil act capacity may receive the refunded amounts of taxes, other revenues, late-payment interests and fines in accordance with the civil law.

2. Taxpayers entitled to refund of taxes, other revenues, late-payment interests and fines as specified in Clause 1 of this Article (below referred to as tax refund) shall make and submit dossiers for tax refund to competent tax administration authorities.

3. Tax administration authorities shall classify dossiers for tax refund or to-be-refunded tax amounts for proceeding with pre-inspection tax refund for taxpayers or for conducting pre-refund inspection. This Clause does not apply to cases of handling of overpaid amounts of taxes, late-payment interests and fines for exported and imported goods.

4. Tax authorities shall organise automated tax refund based on data, risk management criteria and automated processing procedures, ensuring information security. Tax authorities shall organise automated tax refund in phases as suitable to practical conditions and conditions on information technology infrastructure and application.

5. Competence to decide on tax refund or withdrawal of refunded tax amounts:

a/ Heads of tax administration authorities may decide on tax refund, except the case specified in Point b of this Clause;

b/ Tax authorities may decide on tax refund for the cases of automated tax refund specified in Clause 4 of this Article;

c/ Heads of tax administration authorities may decide on withdrawal of the refunded tax amounts for the cases specified in Clauses 1 and 4 of this Article.

6. The Government shall detail Clause 1 of this Article and specify the following matters: cases not eligible for tax refund; cases of pre-inspection tax refund for taxpayers; cases of pre-refund inspection; and time limits for tax administration authorities to receive, process and respond to dossiers for tax refund.

7. The Minister of Finance shall detail Clauses 2, 3, 4 and 5 of this Article and specify the following matters: order and procedures for tax refund; order and procedures for withdrawal of refunded tax amounts; responsibilities of tax administration authorities for receipt, processing and response to dossiers for tax refund; and debt clearing through tax refund.

Article 19. Exemption from taxes and other revenues; reduction of taxes and other revenues; non-collection of taxes; non-imposition of taxes

1. Cases of exemption from taxes and other revenues; reduction of taxes and other revenues; non-collection of taxes; and non-imposition of taxes:

a/ Exemption from taxes and other revenues; reduction of taxes and other revenues; non-collection of taxes; and non-imposition of taxes for organisations and individuals in accordance with the tax law and the law on charges and fees;

b/ Exemption from non-agricultural land use tax for households and individuals with annual payable tax amounts within the Government-specified thresholds; and exemption from personal income tax for individuals with payable tax amounts after account-finalisation of personal income tax for incomes from annual wages and remuneration and other taxes within the Government-specified thresholds.

2. Taxpayers entitled to exemption from taxes and other revenues or reduction of taxes and other revenues as specified in Clause 1 of this Article (below referred to as tax exemption or tax reduction), non-collection of taxes or non-imposition of taxes shall make and submit dossiers for tax exemption or tax reduction to competent tax administration authorities.

3. Tax authorities shall organise automated tax exemption or tax reduction for taxpayers based on data, risk management criteria and automated processing procedures, ensuring information security. Tax authorities shall organise automated tax exemption or tax reduction in phases as suitable to practical conditions and conditions on information technology infrastructure and application.

4. Competence to decide on tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes:

a/ Heads of tax administration authorities may decide on tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes, except the case specified in Point b of this Clause;

b/ Tax authorities may decide on tax exemption or tax reduction for the cases of automated tax exemption or tax reduction specified in Clause 3 of this Article;

c/ Heads of tax administration authorities may decide on withdrawal of the exempted tax amounts or withdrawal of the reduced tax amounts for the cases specified in Clauses 1 and 3 of this Article.

5. The Government shall detail Clause 1 of this Article and specify the following matters: time limits for receipt and processing of dossiers for tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes.

6. The Minister of Finance shall detail Clauses 2, 3 and 4 of this Article and specify the following matters: dossiers for tax exemption, tax reduction, non-collection of taxes or non-imposition of taxes; responsibilities of tax administration authorities for receipt, processing and response to dossiers for tax exemption, tax reduction or non-collection of taxes; and order and procedures for settlement of tax exemption, tax reduction or non-collection of taxes and for withdrawal of the exempted tax amounts or withdrawal of the reduced tax amounts.

Section 5

FREEZING OF TAX ARREARS AND WRITE-OFF OF TAX ARREARS

Article 20. Freezing of tax arrears

1. Tax arrears may be frozen for:

a/ Taxpayers who are dead or declared by the court as dead, missing or having lost civil act capacity;

b/ Taxpayers that have sent dissolution decisions to business registration agencies for carrying out dissolution procedures but have not yet completed dissolution procedures though the business registration agencies have sent notices to the taxpayers on the national information system on business registration;

c/ Taxpayers whose requests for application of bankruptcy procedures have been accepted as notified by the court or whose tax arrears are frozen as requested in writing by the court in accordance with the law on restructuring and bankruptcy;

d/ Taxpayers that no longer operate at the addresses registered with business registration agencies or tax administration authorities;

dd/ Taxpayers whose business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, household business registration certificates, establishment and operation licences, practising licences, branch or representative office operation registration certificates, business location registration certificates, or e-commerce platform operation registration certificates or licences have been revoked by competent agencies;

e/ Taxpayers whose rights to exploit or use allocated land areas or minerals are actually restricted due to the fault of competent state agencies, resulting in outstanding financial obligations concerning land or minerals.

2. Heads of tax administration authorities shall decide on the freezing of tax arrears and invalidate decisions on freezing of tax arrears.

3. Tax administration authorities shall monitor frozen tax arrears and apply professional measures to urge the collection of tax arrears.

4. During the period of freezing of tax arrears, late-payment interests are temporarily not imposed on taxpayers. Upon the invalidation of decisions on freezing of tax arrears, tax administration authorities shall fully calculate late-payment interests from the deadline for tax payment under regulations, except the case specified in Point e, Clause 1 of this Article.

5. The Government shall detail this Article and specify the following matters: duration of freezing of tax arrears and tax amounts to be frozen; cases of invalidation of decisions on freezing of tax arrears; responsibilities of state agencies, and methods and criteria for identifying the case specified in Point e, Clause 1 of this Article.

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

Article 21. Write-off of tax arrears

1. Tax arrears may be written off for:

a/ Individuals who are dead or declared by the court as dead or having lost civil act capacity and have no assets, even inherited assets;

b/ Enterprises, cooperatives or unions of cooperatives that are declared by the court as bankrupt and have no assets left after having paid debts in accordance with the law on restructuring and bankruptcy;

c/ Taxpayers other than those specified in Points a and b of this Clause for which/whom the enforcement measure specified in Point h, Clause 1, Article 49 of this Law has been applied by tax administration authorities and whose tax arrears remain irrecoverable after 10 years from the payment deadline;

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

2. Taxpayers being individuals, business individuals, owners of business households, owners of households, owners of sole proprietorships or single-member limited liability companies whose tax arrears have been written off under Point c, Clause 1 of this Article before resuming production and business activities or establishing new production and business facilities shall reimburse the written-off tax arrears to the State.

3. Chairpersons of provincial-level People’s Committees shall report on results of write-off of tax arrears in localities to the same-level People’s Councils. The Ministry of Finance shall report on results of write-off of tax arrears to the Government for reporting to the National Assembly upon the account-finalisation of state budget funds.

4. The Government shall detail Point d, Clause 1 of this Article and specify the following matters: conditions for write-off of tax arrears; competence to write off tax arrears; time limit for processing dossiers for write-off of tax arrears; and coordination responsibilities of organisations and individuals in recovery of written-off tax arrears.

5. The Minister of Finance shall specify dossiers, order and procedures for write-off of tax arrears, and the cases referred to in Points a, b and c, Clause 1, and Clause 2, of this Article.

Section 6

TAX EXAMINATION

Article 22. Tax examination

1. Principles of tax examination:

a/ Applying risk management and information technology in tax examination, prioritising online and remote inspection based on electronic data;

b/ Complying with law and not obstructing the normal operation of taxpayers;

c/ Aiming to evaluate the adequacy, accuracy and truthfulness of tax declaration and payment and compliance with the tax laws by taxpayers;

d/ Avoiding repetition in terms of content, scope and timing of tax examination between tax authorities and examination/inspection/state audit agencies, unless there are evidences or grounds of violation that require re-examination;

dd/ Examining the determination of prices of related-party transactions of taxpayers in adherence to the arm’s length principle and economic substance of arising activities or transactions that determine tax liabilities corresponding to the value generated from economic substance of arising business activities or transactions of taxpayers; not recognising related-party transactions not adhering to the arm’s length principle that reduce tax liabilities of enterprises.

2. Tax examination at offices of tax administration authorities:

a/ Tax examination at offices of tax administration authorities shall be carried out on the basis of tax dossiers and tax administration databases available in the tax administration information system; customs authorities shall carry out physical inspection of exported goods and imported goods when necessary and when conditions permit;

b/ Tax administration authorities may request taxpayers to give explanations and supplement information and documents; issue tax assessment decisions, and handle tax administration-related administrative violations or shift to carrying out inspection at taxpayers’ offices;

c/ Post-clearance inspection must comply with the customs law.

3. Tax examination at taxpayers’ offices:

a/ Tax authorities shall carry out tax examination in the following cases: dossiers are subject to pre-refund inspection; dossiers are subject to post-refund inspection, for dossiers subject to pre-inspection refund based on risk management principles in tax administration and within 5 years from the date of issuance of a tax refund decision; there are signs of violation of the tax law; examination objects are selected under plans or thematic programs; as required or requested by competent agencies or persons; taxpayers are classified into high-risk categories in cases of division, separation, merger, consolidation, transformation, bankruptcy, dissolution, operation termination, equitisation, invalidation of tax identification numbers, or relocation; the case specified in Point b, Clause 2 of this Article; cases of examination for settlement of tax-related complaints or denunciations; and dossiers for tax exemption, tax reduction or non-imposition of taxes of taxpayers classified into high-risk categories;

b/ Customs authorities shall carry out tax examination at taxpayers’ offices in the cases specified in Point a of this Clause; post-clearance inspection in accordance with the customs law; and examination of conditions for the application of tax policies in accordance with relevant laws;

During the examination, customs authorities shall conduct physical inspection of exported goods and imported goods when necessary and when conditions permit;

c/ For examination objects selected under plans or thematic programs, and in cases of division, separation, merger, consolidation, transformation, bankruptcy, dissolution, operation termination, equitisation, invalidation of tax identification numbers, or relocation, tax authorities shall carry out examination at taxpayers’ offices no more than once a year. This provision does not apply to the cases of re-examination specified in Point a, Clause 6 of this Article.

d/ The duration of a tax examination must not exceed 20 days, counted from the date of announcement of the examination decision; when necessary, this duration may be extended once for no more than 20 days. For enterprises engaged in related-party transactions, the duration of a tax examination must not exceed 40 days and, when necessary, may be extended once for no more than 40 days. When it is necessary to collect or exchange information with foreign tax authorities, the duration of a tax examination may be extended for no more than 2 years.

The duration of examination referred to in this Point is exclusive of the examination suspension period notified by tax administration authorities.

4. Rights and obligations of taxpayers in tax examination:

a/ Rights of taxpayers in tax examination must comply with Points e and r, Clause 1, Article 37 of this Law and relevant regulations on specialised inspection;

b/ Obligations of taxpayers in tax examination must comply with Point p, Clause 2, Article 37 of this Law and relevant regulations on specialised inspection.

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

a/ Heads of tax administration authorities at all levels have the following tasks and powers: to issue, modify or annul examination decisions; to direct examination teams in strictly complying with contents and time limits stated in tax examination decisions; to apply the measures specified in Article 23 of this Law; to suspend, postpone or extend the examination duration; to decide on the handling of tax administration-related administrative violations within their competence or issue examination conclusions, or to notify examination results or propose competent persons to issue conclusions or decisions on the handling of tax administration-related administrative violations; to forward case files to inspection authorities for carrying out inspection for complex and wide-scope cases or forward case files to investigation authorities in accordance with law in case competent authorities detect through tax examination the violations in the tax field showing signs of tax evasion or tax fraud that are serious enough for penal liability examination; to settle complaints and denunciations within their competence;

b/ The head of an examination team has the following tasks and powers: to organise examination and direct team members to comply with the examination decision; to request the taxpayer to provide information, documents and explanations on matters relating to tax examination contents; to apply the measures specified in Clause 2, Article 23 of this Law; to decide on the sealing of documents and goods (if any) of the examined subject when there are grounds to believe that violations in the tax field have occurred; to prepare tax examination minutes, which shall be used as administrative violation minutes if it clearly shows the act of administrative violation; to report on examination results to the examination decision issuer;

c/ Members of an examination team, when carrying out the tax examination, have the following tasks and powers: to perform tasks as assigned by the head of the examination team; to request the taxpayer to provide information, documents and explanations on matters relating to tax examination contents as assigned by the team’s head; to report on the performance of their assigned tasks to the head of the examination team.

6. Re-examination in tax examination activities:

a/ Cases of re-examination:

Tax authorities shall carry out re-examination of the cases for which examination conclusions or decisions on handling of tax administration-related administrative violations have been issued in the following cases: examination decisions are issued ultra vires; there are violations of the order and procedures during the examination process, leading to deviation in contents of examination conclusions or decisions on handling of tax administration-related administrative violations; there are errors in the application of law for handling tax administration-related administrative violations or examination conclusions; contents of examination conclusions or decisions on handling of tax administration-related administrative violations are inconsistent with evidences collected during the examination; the examination decision issuer, or the head or a member of the examination team intentionally falsifies case files or intentionally issues examination conclusions or handles tax administration-related administrative violations in contravention of law; there are signs of the taxpayer’s serious violations of law in the tax field that fall within the scope of the tax examination decision but have not yet been fully detected through tax examination.

Customs authorities shall carry out re-examination if there are signs of taxpayers’ violations of the tax laws that fall within the scope of tax examination decisions but have not yet been examined and detected or for which no conclusions have been issued or for which inadequate or inaccurate conclusions have been issued;

b/ Competence for re-examination: Immediate superior tax administration authorities shall carry out re-examination of cases handled by subordinate tax administration authorities.

c/ The duration of re-examination must comply with Point d, Clause 3 of this Article.

d/ The statute of limitations for re-examination is 2 years from the date of signing of the inspection conclusion or the decision on handling of tax administration-related administrative violations.

dd/ When carrying out a re-examination, the inspection decision issuer and the head and members of the inspection team shall perform/exercise their tasks/powers specified in Clause 5 of this Article.

7. The Minister of Finance shall detail this Article.

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

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

a/ Heads of tax administration authorities may request agencies, organisations and individuals involved in cases showing signs of tax evasion to provide information in writing or make direct replies. Tax authorities may access accounting software data, electronic invoices and cash registers of taxpayers that show signs of tax evasion;

b/ Agencies, organisations and individuals requested to provide information as specified in Point a of this Clause shall provide information according to the required contents, time limits and addresses, and shall be held responsible for the accuracy and truthfulness of the provided information.

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

a/ Heads of tax administration authorities and heads of tax examination teams may decide to temporarily seize documents relating to cases showing signs of tax evasion;

b/ Temporary seizure of documents relating to cases showing signs of tax evasion shall be applied when it is necessary to have grounds for determining acts of tax evasion;

c/ Upon temporary seizure of documents relating to cases showing signs of tax evasion, heads of tax examination teams shall prepare a seizure minutes and preserve the seized documents;

d/ Tax administration authorities shall hand over one copy of the seizure decision and seizure minutes to organisations or individuals whose documents are seized.

Section 7

TAX ASSESSMENT

Article 24. Tax assessment

1. Principles of tax assessment:

a/ Tax assessment shall be based on tax administration principles, tax bases and tax calculation methods in accordance with the tax and customs laws;

b/ Tax administration authorities shall assess payable tax amounts or assess individual factors and tax bases for determining payable tax amounts.

2. Cases of tax assessment by tax authorities:

a/ Taxpayers fail to make tax registration; fail to make tax declaration; fail to additionally submit tax dossiers as requested by tax authorities or fail to make complete, accurate and untruthful declaration of tax bases;

b/ Submitted tax declaration dossiers do not help identify factors serving as grounds for determining tax bases, or help identify factors serving as grounds for determining tax bases but taxpayers cannot calculate payable tax amounts by themselves;

c/ Accounting books do not reflect data or reflect data in an incomplete, untruthful or inaccurate manner for determining tax liabilities;

d/ Taxpayers fail to present accounting books, invoices and necessary documents relating to the determination of payable tax amounts within the required time limits;

dd/ Taxpayers fail to comply with tax examination decisions under regulations;

e/ Taxpayers carry out purchase, sale and exchange activities and tax accounting and declaration based on goods and service values inconsistent with actually paid prices or not at market value of normal transactions, thus reducing tax liabilities;

g/ Taxpayers use illegal invoices or documents for goods purchase and exchange transactions or illegally use invoices or documents for real goods and services as certified by competent agencies with assessable turnover already declared;

h/ Taxpayers use documents that do not reflect the substance or value of real transactions for the purpose of reducing tax liabilities; or conduct transactions inconsistent with economic substance for the purpose of reducing tax liabilities;

i/ Taxpayers fail to comply with regulations on the obligations to declare and determine prices of related-party transactions or fail to provide information in accordance with the law on tax administration, for enterprises conducting related-party transactions.

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

Article 25. Tax assessment for exported and imported goods

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

a/ Taxpayers base on illegal documents and data for tax declaration and tax calculation; fail to make tax declaration or make inaccurate, incomplete or untruthful declaration of contents relating to the determination of tax liabilities;

b/ Past the time limit specified in the customs law or other relevant laws or when requested in writing by customs authorities, taxpayers still fail to provide, refuse to provide, or delay the provision of, dossiers, accounting books, documents, data or figures serving the determination of payable tax amounts, tax amounts eligible for exemption, reduction, refund, non-collection or non-imposition under regulations;

c/ Taxpayers fail to give proofs or explanations or, past the required time limit, fail to give explanations about contents relating to the determination of tax liabilities under regulations;

d/ Taxpayers fail to record data or inadequately, untruthfully or inaccurately record data in accounting books, dossiers, documents or data serving the determination of tax liabilities;

dd/ Customs authorities have sufficient evidences and grounds to believe that the declared value, heading or origin of goods is inconsistent with reality, affecting payable tax amounts or tax incentives;

e/ Transactions are conducted not true to the economic substance or are inconsistent with reality, affecting payable tax amounts, tax amounts eligible for exemption, reduction, refund, non-collection or non-imposition;

g/ Taxpayers cannot calculate payable tax amounts by themselves;

h/ Taxpayers fail to abide by inspection decisions of customs authorities;

i/ Other cases in which customs authorities or other authorities detect that the tax declaration or tax calculation contravenes law.

2. Customs authorities shall assess payable tax amounts based on the following grounds: actually exported and imported goods; tax bases and tax calculation methods; the database on tax administration and the database on trade; customs dossiers; accounting documents, books, records and data; inspection and examination results, conclusions of competent authorities or legally effective court judgments and decisions, and other information relating to exported and imported goods.

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

Chapter III

ELECTRONIC INVOICES AND ELECTRONIC DOCUMENTS

Article 26. Electronic invoices

1. Electronic invoice is an invoice in the form of electronic data, issued by organisations, business households or business individuals selling goods or providing services to record information on goods sale and service provision in accordance with the tax and accounting laws.

2. Electronic invoices include electronic invoices with identification numbers issued by tax authorities; electronic invoices without identification numbers issued by tax authorities; and electronic invoices created from cash registers connected to tax authorities.

3. Users of electronic invoices:

a/ Taxpayers shall use electronic invoices with identification numbers issued by tax authorities; electronic invoices without identification numbers issued by tax authorities; or electronic invoices created from cash registers connected to tax authorities in accordance with the Government’s regulations;

b/ Business households and business individuals not required to use electronic invoices under the Government’s regulations, as well as enterprises, economic organisations and organisations that wish to use electronic invoices shall declare and pay taxes before tax authorities issue electronic invoices with identification numbers for each goods sale or service provision transaction.

4. Electronic invoice services include services providing solutions for issuance, transmission and storage of electronic invoices with or without identification numbers and electronic invoices created from cash registers connected to tax authorities. Electronic invoice service providers must meet technical, personnel, information security and data confidentiality requirements as specified by the Minister of Finance, and shall coordinate with tax authorities in exchanging and providing information serving tax administration.

5. Principles, rights and responsibilities for issuance, management and use of electronic invoices:

a/ Organisations, business households and business individuals shall issue electronic invoices when selling goods or providing services for handover to buyers according to standard format with all details specified in the tax and accounting laws, ensuring full and truthful recording of arising economic transactions, and take responsibility before law for the accuracy of the issued invoices, unless electronic invoices are not required under the Government’s regulations;

b/ The registration, management and use of electronic invoices must comply with the laws on e-transactions, accounting and tax;

c/ The timing of issuance of electronic invoices must comply with the Government’s regulations;

d/ Taxpayers shall deploy technical infrastructure systems meeting requirements on connection, storage, confidentiality and retrieval of electronic invoices according to standard format and law;

dd/ Electronic invoice data shall be centrally and uniformly managed for building the database on invoices; and connected and shared with related agencies and organisations to serve the state management work and protect buyer interests.

Tax authorities shall organise, build, manage and operate the electronic invoice data system. Based on risk analysis results, tax authorities shall apply appropriate management measures, even the cessation or suspension of the use of electronic invoices in cases involving tax- and invoice-related high risks;

e/ Electronic invoice service providers shall formulate mechanisms to inspect, detect and give warnings about abnormalities in the use of electronic invoices and provide information to tax authorities;

g/ Buyers have the right and responsibility to request sellers to provide electronic invoices when buying goods or using services and are entitled to incentives provided by law.

6. The Government shall specify the following matters: types of electronic invoices; users of electronic invoices; contents of and timing for issuance of electronic invoices; cases in which electronic invoices are not required; cases of exemption from electronic invoice service charges; and tasks, powers and responsibilities of organisations and individuals in the management and use of electronic invoices.

7. The Minister of Finance shall specify the following matters: registration for the use of electronic invoices; format of electronic invoices; authorisation for issuance of electronic invoices; disposal of issued electronic invoices; template symbols, symbols and templates of electronic invoices for reference; shifting to the application of electronic invoices; criteria for identifying high-risk taxpayers in the registration for the use of electronic invoices; cases of cessation or suspension of the use of electronic invoices; measures to encourage buyers to ask for invoices when purchasing goods or using services, and commendation of consumers who report sellers that fail to issue and deliver electronic invoices; funding for the commendation shall be included in the state budget’s annual recurrent expenditure estimates in accordance with law.

Article 27. Electronic documents

1. Electronic documents are tax, charge or fee receipts or tax deduction documents in the form of electronic data, issued by tax administration authorities or organisations responsible for tax deduction to taxpayers by electronic means.

2. Principles of issuance, management and use of electronic documents:

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

b/ Organisations issuing electronic documents shall ensure that the documents adequately and truthfully reflect arising transactions and take responsibility before law for the accuracy of the issued documents.

3. Electronic document services include services of providing solutions for issuance, transmission and storage of electronic documents. Service providers must meet technical conditions and data security and confidentiality requirements specified by the Minister of Finance.

4. The Government shall specify the following matters: types of electronic documents; content and timing of issuance of electronic documents; methods of issuance of electronic documents and tax-related electronic administrative documents; connection and transmission of electronic document data; cases eligible for charge-free services; and tasks, powers and responsibilities of organisations and individuals in the management and use of electronic documents.

5. The Minister of Finance shall specify the following matters: the registration for use of electronic documents; format of electronic documents, disposal of issued electronic documents; template symbols and symbols of electronic documents and templates of electronic documents for reference.

Chapter IV

TAX-RELATED INTERNATIONAL COOPERATION AND INTERNATIONAL TAX ADMINISTRATION

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

1. Conclusion of and accession to tax-related treaties, international agreements international forums, and other international organisations.

2. Implementation of 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. Performance of membership obligations under treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory and tax-related international forums to serve tax administration work.

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

1. Respect for national sovereignty, equality, and mutual benefits.

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

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

Article 30. Contents of international tax administration by tax administration authorities

1. Subject to international tax administration are organisations 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 authorities in international tax administration:

a/ Advising the Minister of Finance in proposing competent agencies or persons to conclude treaties and in exercising/performing rights/obligations and guaranteeing the interests of the Socialist Republic of Vietnam under treaties;

b/ Negotiating, signing and implementing tax-related international commitments to implement agreements for the avoidance of double taxation, including: Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA).

Specifically, MAP is a written agreement between Vietnam’s tax authority and the tax authority of the country or territory that has concluded an agreement for the avoidance of double taxation with Vietnam, aimed at resolving tax disputes for taxpayers so as to avoid double taxation for the same income or asset, or to resolve taxation by a country’s tax authority in contravention of the agreement for the avoidance of double taxation. APA is a written agreement between the tax authority and the taxpayer (unilateral APA), or between Vietnam’s tax authority and the taxpayer and the tax authority of the country or territory that has concluded an agreement for the avoidance of double taxation with Vietnam (bilateral or multilateral APA). This agreement is aimed at determining in advance the pricing method in related-party transactions in adherence to the arm’s length principle for use as a basis for determining corporate income tax liability of enterprises conducting related-party transactions in a specified period;

c/ Negotiating, signing and implementing tax-related international commitments relating to exported and imported goods;

d/ Guiding the implementation and processing dossiers for the application of agreements for the avoidance of double taxation and other tax-related treaties;

dd/ Exploiting and exchanging information on taxpayers and entering into tax-related professional cooperation with foreign tax authorities in accordance with 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/ Cooperating with, and providing tax-related administrative assistance to, foreign tax authorities and international organisations in accordance with Vietnam’s law and tax-related treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory;

g/ Implementing global minimum tax regulations, performing tax administration for enterprises conducting related-party transactions, and fulfilling other membership responsibilities under commitments to which the Socialist Republic of Vietnam is a contracting party or a signatory;

h/ Collecting and verifying information from agencies, organisations and taxpayers based on information exchange standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

3. The Minister of Finance shall specify contents of, and order and procedures for, signing and implementation of the international commitments specified in 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 of implementation of MAP and APA

1. Any arrangements reached for implementing MAP under agreements for the avoidance of double taxation which the Socialist Republic of Vietnam has concluded and take effect shall be implemented in accordance with those agreements.

2. APA shall be applied based on request of taxpayers and agreement between tax authorities and taxpayers under unilateral, bilateral or multilateral agreements between tax authorities, taxpayers and related tax authorities of foreign countries and territories as decided by the heads of the tax authorities in accordance with the Minister of Finance’s regulations.

3. APA shall be applied based on taxpayer information and databases used during tax administration for enterprises conducting related-party transactions, including: commercial databases; tax administration databases; enterprises’ information and data disclosed on the securities market and information and data disclosed on domestic and international goods and service exchanges; information and data officially disclosed or provided by ministries, sectors or state agencies to tax administration authorities in accordance with law; information collected through tax-related international cooperation and exchanged by tax administration authorities under treaties or agreements for the avoidance of double taxation, tax-related administrative assistance, and multilateral information sharing mechanisms.

4. APA shall take effect from the tax period in which it is concluded or from the year following the year of conclusion, as agreed between the tax authority and the taxpayer.

Chapter V

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

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

1. Tax administration authorities shall apply risk management and compliance management to:

a/ Enhance the efficiency of tax administration and optimise their resources;

b/ Create a transparent and fair business environment and encourage taxpayers to voluntarily comply with the tax law; protect taxpayers’ lawful rights and interests;

c/ Prevent, detect, stop and promptly handle acts of non-compliance with the tax law.

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

a/ To ensure objectivity, transparency, compliance with law and non-discrimination;

b/ To be based on objective, comprehensive and updated data analysis;

c/ To apply management measures appropriate to the characteristics, compliance level and risk level of each group and each category of taxpayers;

d/ To prioritise the application of modern information technology and automation in data collection and processing, and assessment and classification of compliance levels and risk levels.

3. Tax administration authorities shall implement digital transformation and automation of administration work based on the application of science, technology and big data.

4. Transactions between taxpayers and tax administration authorities shall be conducted electronically via the tax administration information system, except special cases prescribed by the Government.

5. Agencies and organisations shall use e-documents provided by tax administration authorities and may not require taxpayers to present paper documents if the data is already available in the shared database of state agencies.

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

Article 33. Risk management in tax administration

1. Tax authorities shall apply risk management principles in the management of registration and declaration of taxes and other revenues, payment of taxes and other revenues, owing of tax arrears and other revenues, refund of taxes and other revenues, tax examination, management and use of invoices and documents, and other professional activities.

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

3. Risk management in tax administration operations covers collecting and processing tax information; establishing criteria and assessing and classifying risks in tax administration; and organising the implementation of appropriate tax administration measures.

4. Tax administration authorities shall apply the tax administration information system for data integration and processing to serve the application of risk management and automation in tax administration operations.

5. The Minister of Finance shall specify criteria for assessment and classification of risk levels and the application of risk management in tax administration operations.

Article 34. Compliance management in tax administration

1. Tax authorities shall implement compliance management to allocate resources effectively, promote voluntary compliance and create a fair business environment, covering:

a/ Establishing a system for assessing and classifying the levels of taxpayers’ compliance with the tax law while maintaining electronic dossiers for each taxpayer, including information on the frequency of violations of the tax law; nature and severity of violations; level of cooperation with tax administration authorities in performing tax-related procedures, examination and compliance with violation handling decisions, and other information related to tax liability;

b/ Combining dissemination, support and encouragement of taxpayers’ voluntary compliance with examination and supervision measures based on the results of the assessment of the taxpayers’ compliance level, risk level and compliance behaviour;

c/ Applying priority regimes for taxpayers with good compliance with the tax law that are ready to connect and share electronic data with tax administration authorities, including data on accounting books, invoices and documents related to tax liability, via the tax administration information system under the Government’s regulations.

The Government shall specify the conditions, scope and forms of application of priority regimes for law-compliant taxpayers.

2. Customs authorities shall organise the unified application of law compliance management for taxpayers, including the making and management of taxpayer dossiers; the formulation of criteria and criterion indicators and organisation of law compliance assessment for taxpayers; the provision of support and encouragement for taxpayers to enhance their compliance capacity; and the application of examination, supervision, post-clearance inspection and other professional measures based on the level of law compliance of taxpayers in accordance with law.

3. The Minister of Finance shall specify the criteria for assessing taxpayers’ law compliance and compliance management activities in tax administration.

Article 35. Tax administration information system

1. The tax administration information system shall operate on a centralised processing and integrated basis; provide end-to-end online public services and digital services to taxpayers; and ensure the accurate, comprehensive and timely collection, processing, storage, updating and management of information and data. The entire process shall be recorded and archived in the system’s history logs.

2. The tax administration database shall be established, developed and operated on a digital data platform, connected and synchronised with the system of national databases and databases of ministries, sectors, international cooperation organisations and related organisations. Tax administration authorities may collect, access, use and procure commercial databases available on the market in accordance with law.

3. The Minister of Finance shall specify technical standards and build information technology infrastructure for connection, information exchange and data sharing with stakeholders in accordance with law. Ministries, ministerial-level agencies, government-attached agencies, local administrations and related units shall build and deploy information technology systems that meet the requirements for connection and information exchange via the national data integration and sharing platform under regulations, ensuring the accuracy, completeness and timeliness of the provided data.

4. Tax administration authorities shall use the tax administration information system to automatically issue tax-related administrative documents, notices and decisions based on professional processes, administration criteria and data on the system. Automated tax-related administrative documents, notices and decisions shall be signed with digital signatures of tax administration authorities and have the same legal validity as paper documents. The processing shall be recorded and history-logged on the tax administration information system, allowing taxpayers to look up, file petitions, provide feedback, and request clarification of relevant information.

Article 36. Assurance of information security and information technology risk management

1. To perform information technology risk management in tax administration in accordance with law.

2. Ministries, ministerial-level agencies, government-attached agencies, local governments, related units and tax administration authorities shall:

a/ Ensure cyber security and confidentiality of taxpayer information in the course of establishing, deploying and operating the tax administration information system;

b/ Perform information technology risk management in tax administration;

c/ Fully guarantee taxpayers’ rights and obligations in case of technology incidents without disrupting the performance of taxpayers’ tax liability.

3. In case a technical incident occurs in the tax administration information system when a taxpayer is conducting an e-transaction, making the taxpayer unable to perform his/her/its tax liability within the required time limit, the taxpayer shall be neither sanctioned for tax administration-related administrative violations nor imposed late-payment interests, and the duration of the incident shall not be included in the duration for tax dossier processing by the tax authority.

4. The Government shall detail this Article.

Chapter VI

RIGHTS AND OBLIGATIONS; TASKS AND POWERS OF STAKEHOLDERS IN TAX ADMINISTRATION

Article 37. Rights and obligations of taxpayers

1. Taxpayers have the following rights:

a/ To be provided with assistance and guidance in performing tax liability; to be provided with information and documents for performance of their tax-related obligations and enjoyment of their tax-related benefits;

b/ To search, read, print and use e-documents they have sent to the tax administration information system in accordance with this Law and the law on e-transactions; to request tax deduction organisations to issue electronic letters of tax deduction confirmation;

c/ To sign tax agency or customs clearance agency service contracts with tax agents or customs clearance agents; to authorise others to declare and pay tax on their behalf in accordance with the laws on tax, tax administration and customs;

d/ To apply priority regime in accordance with the laws on tax administration and customs if fully satisfying law-specified conditions on priority regime;

dd/ To search the status of their tax liability fulfilment and receive notices of tax arrears amounts via e-transaction accounts provided by tax administration authorities;

e/ To receive notices, decisions, minutes and conclusions related to tax liability determination from competent agencies when conducting inspection, examination or audit;

g/ To be provided with explanations on calculation of taxes and other revenues, tax assessment, and the handling of matters related to taxes and other revenues; to have their opinions reserved and provide explanations; to be informed of the time limit for settlement of tax refund, and tax amounts not to be refunded and legal grounds for non-refund;

h/ Neither to submit documents nor to send information already available in the tax dossiers kept by tax administration authorities, unless there are changes in contents thereof or so requested by tax administration authorities to serve tax examination;

i/ To request confirmation of fulfilment of their tax liability;

k/ To have information kept confidential in accordance with 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 lodge denunciations about violations of tax administration officers and other organisations and individuals in accordance with the law on denunciations;

n/ To be compensated for damage in accordance with the law on state compensation liability if tax administration authorities or tax administration officers cause damage;

o/ Neither to be subject to sanctioning of administrative violations related to tax administration or invoices nor to be subject to late-payment interests in case they perform tax or invoice obligations stated in administrative documents or decisions determining their tax or invoice obligations that are issued by tax administration authorities or competent state agencies;

p/ To request the assessment of exported or imported goods related to tax liability;

q/ To request review and adjustment of information upon detection of discrepancies in state budget payment documents or data provided by tax administration authorities;

r/ To refuse examination at their offices in case tax administration authorities conduct tax examination without showing a decision on examination at taxpayer’s office issued by a competent agency; to refuse examination at tax administration authorities’ offices if not receiving the tax administration authority’s notice of request for explanation or supplementation of information and documents; to refuse to provide information or documents that are unrelated to the examination content or classified as state secrets, unless otherwise prescribed by law; to provide explanations on matters related to the examination content and reserve their opinions; to lodge complaints about, initiate lawsuits and claim compensation in accordance with law; to lodge denunciations about violations committed during tax examination process; to exercise other rights in accordance with the law on specialised inspection.

2. Taxpayers have the following obligations:

a/ To make tax registration and use tax identification numbers as prescribed;

b/ To make accurate, truthful and complete tax declaration and submit tax dossiers on time; to take responsibility before law for the accuracy, truthfulness and completeness of tax dossiers and documents provided to tax administration authorities in the course of tax dossier processing;

c/ To fully and timely pay amounts of taxes, other revenues, late-payment interests and fines. In case the tax administration authority has provided an identification code for a payable amount, the taxpayer shall make payment using such code;

d/ To implement the accounting and statistical regimes and use invoices and documents under regulations;

dd/ To accurately, truthfully and fully record and acknowledge all activities that give rise to tax liability, tax deduction and transactions subject to declaration of tax-related information;

e/ To make and hand over invoices and documents to buyers strictly according to the quantity, category and actual payment value in accordance with law when selling goods or providing services;

g/ To provide information and documents related to tax liability determination in paper or electronic form in an accurate, adequate and prompt manner; to provide information to tax administration authorities for exchanging information with foreign tax administration authorities under tax-related treaties or international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory; to provide explanations about calculation of tax and other revenues, declaration of taxes and other revenues, and payment and taxes and other revenues at the request of tax administration authorities;

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

i/ To perform obligations related to taxes and other revenues in accordance with law, even in case their legal representative or authorised representatives carry out on their behalf procedures related to taxes and other revenues in contravention of regulations;

k/ To operate technical infrastructure to conduct e-transactions and connect tax liability information with tax administration authorities;

l/ To properly use goods and services eligible for exemption from taxes and other revenues or eligible for non-imposition of taxes according to declarations; if the use purpose changes, to make declaration again and pay taxes, other revenues and arising amounts in accordance with law;

m/ For taxpayers involved in related-party transactions, to make, archive, declare and provide dossiers on related-party transactions and related parties, including also overseas related parties, of the taxpayers;

n/ For taxpayers being social enterprises, to accurately, truthfully and fully declare revenues from cooperation and donation activities and economic contracts with foreign organisations and individuals that are used for social and environmental purposes in accordance with the tax law and other relevant laws;

o/ To pay amounts of taxes and other revenues assessed under tax administration authorities’ decisions on handling of matters related to taxes and other revenue; if disagreeing with the assessed amounts of taxes and other revenues, taxpayers shall still pay such amounts and may request tax administration authorities to give explanations, or may lodge complaints or initiate lawsuits about tax assessment. Taxpayers shall provide dossiers and documents to support their complaints or lawsuits;

p/ To comply with the decision on tax examination at taxpayer’s office when the tax administration authority conducts a tax examination; comply with the tax administration authority’s notice of request for explanation or supplementation of information and documents; provide information and documents related to tax examination contents in a prompt, complete, accurate and truthful manner; sign tax examination minutes within the law-specified time limit; and comply with conclusions and decisions on handling of tax examination results.

3. The Minister of Finance shall specify procedures for reviewing and adjusting information and confirming the fulfilment of tax liability upon request by taxpayers.

Article 38. Tasks and powers of tax administration authorities and tax administration officers

1. Tasks of tax administration authorities and tax administration officers:

a/ To organise the management of collection of tax amounts in accordance with the tax law, late-payment interests, and fines for administrative violations by tax administration authorities in accordance with the law on handling of administrative violations;

b/ To organise the management of collection of other revenues, including charges and fees prescribed in the Law on Charges and Fees; land use levy; land rentals; mining rights licensing charges; charges for grant of water resource extraction rights; charges for use of marine areas; revenues from the transformation of ownership of enterprises and public non-business units; revenues from capital transfer, transfer of rights to purchase shares and contribute state capital in enterprises; after-tax profits left after making deductions for funds under regulations in enterprises in which the State holds 100% of charter capital, dividends and distributable profits for state capital amounts in enterprises under regulations; and other state budget revenues in accordance with law.

For charges and fees not directly collected by tax administration authorities, the agencies or organisations assigned to collect charges and fees in accordance with the Law on Charges and Fees shall perform collection management in accordance with Clause 7, Article 39 of this Law.

For revenues in the fields falling under the state management of other agencies or organisations but assigned to tax administration authorities for collection, the revenue-managing agencies or organisations shall transfer information on the determination of financial obligations and liability to make payment to the state budget to tax administration authorities for collection, and take responsibility for the accuracy, completeness and timeliness of such information as prescribed by law. In case there is a change in information on the determination of financial obligations and liability to make payment to the state budget already sent to the tax administration authority, the revenue-managing agency or organisation shall notify the tax administration authority for adjustment and notification of the payable amounts of taxes and other revenues, late-payment interests and fines to the taxpayer;

c/ To disseminate, guide and interpret the tax law to taxpayers; to publicise tax-related administrative processes and procedures, voluntary compliance encouragement programmes, and priority regimes at offices, provincial- and commune-level public administrative service centres, on the tax administration information system and in the mass media; to apply digital technology to raise the efficiency of support for taxpayers in declaring, reporting and fulfilling tax liability and increase tax law compliance;

d/ To provide and share taxpayer information to serve tax administration work under regulations;

dd/ To confirm the fulfilment of tax liability and handle reviews and adjust information according to the law-specified order and procedures; to confirm completion of transactions in case taxpayers complete transactions electronically;

e/ To provide information on the status of tax liability fulfilment by taxpayers (including overpaid amounts of taxes and other revenues) and notify tax arrears via taxpayers’ electronic transaction accounts;

g/ To pay compensations to taxpayers in accordance with the law on state compensation liability in case of causing damage;

h/ To conduct tax assessment at the request of competent state agencies to determine payable tax amounts;

i/ To build and operate electronic information systems, apply information technology and digital transformation in tax administration; to ensure data safety and connectivity with the systems of related state agencies;

k/ To carry out the accounting of amounts of taxes, other revenues, late-payment interests and fines which the tax administration authorities have to collect or have collected, or for which they have granted exemption, reduction, write-off or refund in accordance with the accounting law and the law on the state budget;

l/ To organise tax statistics in accordance with law;

m/ To perform tax administration for cross-border transactions, digital economy, e-commerce, digital assets, and emerging economic types and transactions;

n/ Tax administration officers have the tasks and responsibilities to process tax dossiers based on dossiers, documents and information provided by taxpayers, the tax administration database, information on taxpayers provided by competent state agencies and results of application of risk management in tax administration, ensuring compliance with their duties and tasks and the laws on tax and tax administration and other relevant laws; they shall not take responsibility for the content of documents included in tax dossiers that have been approved, appraised or resolved by other competent agencies or persons;

o/ Tax administration authorities shall support taxpayers that face difficulties in performing tax-related procedures.

2. Powers of tax administration authorities:

a/ To request taxpayers to provide information and documents relating to tax liability, including information on investment, ownership, bank accounts, and finances, and provide explanations about declaration, calculation and payment of taxes and other revenues; to request related organisations and individuals to provide information and documents for tax administration work, and exchange information with foreign tax authorities in accordance with tax-related treaties or international agreements and coordinate in fulfilling tax liability; to buy and use information and data at home and to serve tax administration work; to use information from national databases and specialised databases for tax administration and settlement of administrative procedures;

b/ To carry out tax examination; to conduct tax assessment under regulations; to enforce tax administration-related administrative decisions; to sanction administrative violations and publicise cases of violations in the mass media; while handling tax-related violations, to apply measures to stop violations and secure the sanctioning of administrative violations in accordance with law, even requesting suspension of business or requesting business registration agencies to suspend changes to registration contents of enterprises, cooperatives, unions of cooperatives, cooperative groups and business households; to authorise organisations or individuals to collect taxes under the Minister of Finance’s regulations.

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

Article 39. Tasks, responsibilities and powers of state agencies, examination and supervision agencies, the Vietnam Fatherland Front, socio-politico-professional organisations, social organisations and socio-professional organisations in tax administration

1. The Government has the following tasks and powers:

a/ To perform the unified state management of tax administration, ensuring close coordination between specialised management agencies and localities in tax administration;

b/ To extend the time limits for payment of taxes, other revenues, late-payment interests and fines for production and business entities and sectors and trades facing extreme difficulties in each certain period;

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

2. The Ministry of Finance shall assist the Government in performing the unified state management of taxes and other state budget revenues.

3. Within the scope of their state management, ministries, ministerial-level agencies and government-attached agencies shall:

a/ Coordinate with the Ministry of Finance in implementing tax policies, tax administration, digital transformation and sharing information and data to prevent tax evasion, tax fraud and budget loss in business activities on digital platforms, e-commerce, cross-border services, new business models and other business sectors;

b/ Connect and share information serving tax administration with tax administration authorities in electronic form.

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 tax law in their localities.

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

a/ Direct related local agencies to coordinate with tax administration authorities in preparing cost estimates for, and organising the collection of taxes and other state budget revenues in their localities; execute the distraint of assets and auction of distrained assets of taxpayers subject to enforcement of tax administration-related administrative decisions via distraint and auction measures;

b/ Coordinate with the Ministry of Finance, tax administration authorities and other competent agencies in performing tax administration and implementing the tax law;

c/ Sanction administrative violations and settle complaints and denunciations related to the compliance with the tax law according to their competence;

d/ Perform the state management of charges, fees and other state budget revenues the collection of which is not managed by tax administration authorities within the competence of People’s Committees at all levels.

6. State agencies and organisations assigned to manage the collection of other state budget revenues shall organise the collection of revenues to the state budget in accordance with specialised laws and may apply provisions on calculation of late-payment interests and handling of overpaid tax amounts in accordance with this Law, and recommend competent state agencies to implement the enforcement measures specified in Points c, d and h, Clause 1, Article 49 of this Law; these revenues include:

a/ Revenues from the sanctioning of administrative violations as prescribed by the law on sanctioning of administrative violations;

b/ Remittances into the state budget as prescribed by the law on management and use of public assets, which come from the management, use and operation of public assets for business purposes, lease, joint venture or association, and handling of public assets after fulfilment of tax-, charge- and fee-related obligations;

c/ Levy for grant of the radio frequency use rights;

d/ Aid;

dd/ Late-payment interests for the revenues mentioned in this Clause;

e/ Other revenues as prescribed by law.

7. State agencies and organisations assigned to collect charges and fees shall organise the collection of revenues to the state budget in accordance with the Law on Charges and Fees, and may apply provisions on calculation of late-payment interests and handling of overpaid amounts of this Law, and recommend competent state agencies to apply the enforcement measures specified in Points c, d and h, Clause 1, Article 49 of this Law.

8. State agencies shall provide taxpayer information to tax administration authorities in electronic form, specifically as follows:

a/ Certificate- or license-issuing agencies shall provide information on the contents of investment registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, and business household registration certificates; information on owners, practice licences, establishment and operation licences and certificates of changes in business registration contents of organisations and individuals and other information at the request of tax administration authorities;

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

c/ State management agencies in charge of housing and land shall provide information on the status of land use and house ownership of organisations, households, business households and business individuals;

d/ Public security agencies shall provide and exchange information about taxpayers’ violations showing criminal signs in the tax field; and provide information on exit or entry, and information on registration and management of vehicles of taxpayers;

dd/ State management agencies 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 surveillance;

e/ Courts shall provide and exchange information on the settlement of restructuring and bankruptcy; persons declared by courts as dead or missing or having lost their civil act capacity or those having the decisions on such declaration revoked by courts; and information on inheritance in accordance with the civil law;

g/ State agencies shall provide complete, timely and accurate information as requested by tax authorities to implement tax-related international agreements or treaties to which the Socialist Republic of Vietnam is a contracting party or a signatory.

9. Tasks and powers of the State Audit Office of Vietnam:

a/ To conduct audit of activities of tax administration authorities in accordance with the law on the state audit, the tax law and other relevant laws;

b/ In case the State Audit Office of Vietnam directly audits taxpayers under the Law on the State Audit and makes recommendations about the taxpayers’ liability to pay taxes and other revenues payable to the state budget, it shall determine the taxpayers’ acts of violation related to tax administration and send the audit minutes or reports to the taxpayers and the latter shall comply with such recommendations. Tax administration authorities shall, based on acts of administrative violations of taxpayers stated in documents made by and sent from the State Audit Office of Vietnam, sanction tax administration-related administrative violations in accordance with the Law on Handling of Administrative Violations and this Law. If taxpayers disagree with the recommendations of the State Audit Office of Vietnam, they may lodge complaints against such recommendations;

c/ In case the State Audit Office of Vietnam does not directly audit taxpayers but conducts audit at tax administration authorities and makes audit reports containing recommendations on taxpayers’ liability to pay taxes and other revenues payable to the state budget, it shall determine the taxpayers’ acts of violation related to tax administration and send extracts of the documents containing such recommendations to the taxpayers for compliance. Tax administration authorities shall organise the implementation of the State Audit Office of Vietnam’s recommendations. If taxpayers disagree with the liability to pay taxes and other revenues to the state budget, they shall send a written request to tax administration authorities or the State Audit Office of Vietnam for re-consideration of such liability. Based on the taxpayers’ request, the State Audit Office of Vietnam shall assume the prime responsibility for, and coordinate with tax administration authorities in, accurately determining the taxpayers’s liability to pay taxes and other revenues and take responsibility therefor under law.

10. Tasks and powers of inspection bodies:

a/ To inspect the operation of tax administration authorities under the inspection law, the tax law and other relevant laws;

b/ In case inspection bodies directly inspect taxpayers under the Law on Inspection and make conclusions on the taxpayers’ liability to pay taxes and other revenues to the state budget, they shall determine the taxpayers’ acts of violation related to tax administration and send inspection minutes or conclusions or post-inspection handling decisions to the taxpayers and the latter shall comply with such conclusions or decisions. Tax administration authorities shall, based on the taxpayers’ acts of administrative violations stated in documents made by and sent from inspection bodies, sanction tax administration-related administrative violations in accordance with the Law on Handling of Administrative Violations and this Law. If taxpayers disagree with conclusions or decisions and the determination of acts of violations by inspection bodies, they may lodge complaints about such conclusions or decisions;

c/ In case inspection bodies do not directly inspect taxpayers but conduct inspection at tax administration authorities and make recommendations related to taxpayers’ liability to pay taxes and other revenues to the state budget in their inspection conclusions or post-inspection handling decisions, they shall determine the taxpayers’ acts of violation related to tax administration and send extracts of such conclusions or decisions to the taxpayers for compliance. Tax administration authorities shall organise the implementation of such conclusions or decisions of inspection bodies. If taxpayers disagree with the liability to pay taxes and other revenues to the state budget, they shall send a written request to tax administration authorities or inspection bodies for re-consideration of such liability. Based on such request, inspection bodies shall assume the prime responsibility for, and coordinate with tax administration authorities in, accurately determining taxpayers’ liability to pay taxes and other revenues and take responsibility therefor under law.

11. Investigation agencies, procuracies and courts shall, within the ambit of their tasks and powers, receive, handle and process reports and denunciations on crimes and propose initiation of criminal cases or initiate criminal cases for, or investigate, prosecute or try tax-related crimes in a prompt and strict manner in accordance with law and notify results to tax administration authorities.

12. Tasks and powers of competent state agencies in the inspection and supervision of compliance with the laws on taxes, charges and fees:

a/ To inspect and supervise tax administration authorities at all levels and charge- and fee-collecting organisations in complying with the laws on taxes, charges and fees in accordance with the law on specialised inspection;

b/ To organise periodical or extraordinary inspection and supervision on a comprehensive or thematic basis, at the offices of the inspection bodies or at the inspected or supervised units;

c/ To issue written inspection decisions, make inspection minutes, and strictly comply with the order and procedures prescribed by the law on specialised inspection;

d/ To request the inspected or supervised units and related agencies, organisations and individuals to provide explanations and complete dossiers and documents on a timely manner serving inspection and supervision and take responsibility before law for the accuracy and truthfulness of the provided information.

13. Tasks and powers of the Vietnam Fatherland Front:

a/ To disseminate information to and mobilise people of all strata to strictly implement the tax law;

b/ To perform tax-related oversight and social criticism; to report information to and propose state agencies to consider and settle tax-related issues in accordance with law.

14. Socio-politico-professional organisations, social organisations and socio-professional organisations shall coordinate with tax administration authorities in carrying out tax law dissemination and education for their members and providing tax administration-related information.

15. The Government shall detail this Article and specify the content, form and scope of and period for information provision, and the responsibilities and powers of stakeholders in sharing and connecting information serving tax administration work.

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

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

a/ To disseminate tax-related policies and laws; to praise organisations and individuals that have well implemented the tax law, and report and criticise violations of the tax law;

b/ To coordinate with tax administration authorities in publishing and providing information in accordance with law.

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

a/ To coordinate with tax administration authorities and State Treasury offices in conducting electronic payment of taxes and other revenues and conducting electronic refund of taxes to taxpayers; to process and check data on electronic payment of taxes and other electronic revenues and electronic refund of taxes; to transmit and receive documents on electronic tax payment and transfer of payments to the state budget and send information thereon to tax administration authorities in an adequate, accurate and timely manner in accordance with law; not to cancel payment orders after tax payment information has been transmitted to tax administration authorities; to assist taxpayers in conducting electronic payment of taxes; to keep information about taxpayers and customs declarants confidential in accordance with law;

b/ To periodically provide information on payment account codes according to tax identification numbers of taxpayers upon opening or closing of payment accounts at payment service providers licensed to open payment accounts;

c/ To connect and share information related to transactions and other information about taxpayers to serve tax administration work; upon the request of tax authorities, to provide information on unusual transactions and complete, timely and accurate information to implement tax-related treaties or international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory;

d/ To receive decisions on the enforcement by the measure of deducting money from accounts or freezing accounts of taxpayers subject to the enforcement of tax administration-related administrative decisions via electronic means; to make deductions from taxpayer accounts for payment of taxes and other revenues and freeze the accounts of taxpayers subject to enforcement of tax administration-related administrative decisions at the request of tax administration authorities;

dd/ For taxpayers having obtained guarantee for amounts of payable taxes, late-payment interests, fines or other state budget revenues under this Law, if they fail to pay them on time, guarantee-providing organisations shall pay such amounts on behalf of taxpayers within the scope of guarantee stated in the contracts, agreements or commitment and within the guarantee term;

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

g/ In case the secured party (excluding the State Bank of Vietnam) sells collateral to settle a debt in accordance with the law on disposal of secured transactions and the law on credit institutions, the secured party or the buyer as agreed under the civil law shall declare and fully pay tax amounts related to collateral disposal transactions on behalf of the securing party.

In case of selling collateral being imported goods exempt from or not liable to duty, the seller or the buyer as agreed under the civil law shall declare and fully pay tax amounts related to the collateral on behalf of the securing party;

h/ In case the payment service provider or the payment intermediary service provider is at fault for late payment or incomplete payment of amounts of taxes or other revenues to the state budget, thus making taxpayers subject to late-payment interests, the payment service provider or the payment intermediary service provider shall pay such late-payment interests for the taxpayers in accordance with this Law;

i/ Payment intermediary service providers shall coordinate with tax administration authorities in tax collection.

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

a/ To provide information related to the identification of taxpayers and determination of tax liability; to provide information at the request of tax administration authorities in an adequate, timely and accurate manner to implement tax-related treaties or international agreements to which the Socialist Republic of Vietnam is a contracting party or a signatory;

b/ To coordinate with tax administration authorities in implementing decisions on sanctioning of tax administration-related administrative violations;

c/ To denounce violations of the tax law to tax administration authorities or competent state agencies;

d/ To request goods sellers and service providers to issue goods sale or service provision invoices and documents stating the true quantities, categories and actually paid values of the goods and services;

dd/ Persons authorised or guaranteed by or paying tax on behalf of taxpayers shall provide information on exported and imported goods to tax administration authorities to serve as grounds for tax assessment under Article 25 of this Law;

e/ Other agencies, organisations and individuals related to taxpayers shall coordinate with one another in providing information serving tax administration in written or electronic form at the request of tax administration authorities;

g/ E-commerce platform-managing organisations, digital asset service providers, logistics service providers, international card organisations, and foreign organisations providing payment services, payment intermediary services or electronic transaction processing services for organisations and individuals in Vietnam shall provide information on a periodical basis or at the request of tax administration authorities;

h/ Income-paying organisations and individuals shall provide information on payment of incomes and withheld tax amounts of taxpayers, and amounts of taxes and other revenues declared and paid on behalf of taxpayers to tax administration authorities in accordance with the Government’s regulations;

i/ Third parties that currently owe tax arrears to or hold money amounts or other assets of the entities subject to enforcement shall provide information on such debts, money amounts or assets and pay tax arrears on behalf of these entities;

k/ Agencies and organisations collecting proceeds from auctions shall provide information on the names, quantities and values of goods distrained and auctioned to customs authorities for assessing taxes on imported goods for which customs procedures have not yet been completed and that are liable to tax and are distrained and auctioned by customs authorities to enforce tax administration-related administrative decisions in the customs field, or on goods exempt from or not liable to tax that are distrained and auctioned under the decisions of competent agencies or court judgments/decisions;

l/ In case an auction organisation sells collateral to settle a taxpayer’s liability, if the asset ownership rights or use rights over the assets have been transferred to the auction organisation, the auction organisation shall declare and pay taxes, late-payment interests, fines and other state budget revenues arising from the collateral. If the collateral remains under the taxpayer’s ownership rights or use rights, the auction organisation shall deduct and pay taxes and other revenues related to the collateral on behalf of the taxpayer under regulations. The auction organisation shall declare and fully pay tax amounts related to collateral that is imported goods exempt from or not liable to duty on behalf of the taxpayer under regulations.

4. In case the organisations specified in Points a, b, c, d, dd and e, Clause 3 of this Article detect errors or omissions in the information exchanged or provided between agencies that require adjustment, they shall submit dossiers for information review and adjustment under regulations.

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

a/ A tax agent is an enterprise that is established and operates in accordance with law, has at least 2 full-time employees qualified for providing tax consultancy services, and provides tax-related procedure services as agreed with taxpayers;

b/ Business households and business individuals providing tax-related procedure services are individuals who are qualified for providing tax consultancy services, operate in accordance with law and provide tax-related procedure services as agreed with taxpayers;

c/ Services provided to taxpayers by tax agents, business households and business individuals providing tax-related procedure services under a contract include procedures for tax registration, tax declaration, tax payment, and account-finalisation of tax, preparation of dossiers of request for tax exemption, tax reduction or tax refund and other tax-related procedures on behalf of taxpayers; tax consultancy services; and accounting services in accordance with the accounting law;

d/ Tax agents, business households and business individuals providing tax-related procedure services have the following rights and obligations: to comply with this Law, the tax law and other relevant laws in the provision of tax-related procedure service; to take responsibility before law and before taxpayers for the provided services.

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

7. The Minister of Finance shall provide the management of tax-related procedure service provision.

8. The Government shall specify the tasks and powers of information and press agencies, credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and online payment service providers; the content, form, method and duration of information provision in sharing and connecting information for tax administration work as mentioned in this Article; and the criteria for tax-related procedure service provision.

Chapter VII

COMPLAINTS, DENUNCIATIONS AND SETTLEMENT OF DISPUTES

Article 41. Tax-related complaints and denunciations and settlement of tax-related disputes

1. Taxpayers, organisations and individuals may file complaints with competent agencies about administrative decisions or administrative acts of tax administration authorities or competent persons of tax administration authorities when they have grounds to believe that those decisions or acts are unlawful or directly infringe upon their lawful rights and interests. Complainants may get information on the order and procedures for complaint settlement on the tax administration information system in accordance with law.

2. Individuals may file denunciations against tax law violations of taxpayers, tax administration officers or other organisations and individuals.

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

4. Tax-related disputes involving foreign elements between taxpayers being foreign or Vietnamese organisations or individuals and Vietnam’s tax administration authorities regarding tax liability arising in Vietnam or abroad may be settled according to:

a/ Complaint procedures prescribed by the law on complaints;

b/ Proceedings procedures prescribed by the law on administrative procedures;

c/ Dispute resolution mechanisms stated in contracts, agreements, the Government’s guarantee commitments, and tax-related treaties or 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 authorities in the settlement of tax-related complaints

1. Upon receiving complaints about the tax law implementation, tax administration authorities may request complainants to provide dossiers and documents related to their complaints; and may refuse to consider and settle complaints if complainants refuse to provide dossiers and documents.

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

3. For complicated complaints, heads of tax administration authorities who are in charge of settlement of complaints shall consult related agencies and organisations, even for first-time complaints. When carrying out the consultation, heads of tax administration authorities shall issue decisions to set up advisory councils. Advisory councils shall operate on a collective basis and vote on the majority rule. Voting results serve as a reference for heads of tax administration authorities to issue complaint settlement decisions, who shall take responsibility for such decisions.

Article 43. Initiation of lawsuits

The initiation of lawsuits against administrative decisions or administrative acts of tax administration authorities, competent persons of tax administration authorities, and competent agencies must comply with the law on administrative procedures.

Chapter VIII

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

Section 1

SANCTIONING 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 must comply with the law on tax administration and law on handling of administrative violations.

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

a/ A taxpayer commits an act of wrongful declaration of payable tax amounts as specified in Clause 2, Article 45 of this Law but has made additional declaration of the tax declaration dossier and fully paid the payable tax amount before the tax authority announces a tax examination decision or before another competent agency announces a decision on inspection or examination at the taxpayer’s office or before the tax authority detects the violation not through tax examination at the taxpayer’s office or before another competent agency detects the violation; an individual directly performing account-finalisation of personal income tax delays submission of the dossier for account-finalisation of personal income tax, giving rise to a refundable tax amount; and other cases not subject to sanctioning of administrative violations under this Law and other relevant laws; and other cases as specified by the Government;

b/ A taxpayer commits an act of wrongful declaration of payable tax amounts as specified in Clause 3, Article 45 of this Law but has made additional declaration before the customs authority notifies the physical inspection of customs dossiers for goods currently undergoing customs procedures; a taxpayer makes additional declaration within 60 days from the date of customs clearance and before the issuance of the decision on inspection or examination of goods having undergone customs clearance or post-clearance inspection; and other cases as specified by the Government.

3. Fine levels in sanctioning of tax administration-related administrative violations:

a/ A fine equal to 10% of under-declared payable tax amounts, or over-declared tax amounts in cases eligible for exemption, reduction, refund or non-imposition of taxes, shall be imposed for the acts specified in Point a, Clause 3, Article 45 of this Law;

b/ A fine equal to 20% of under-declared payable tax amounts, or over-declared tax amounts in cases eligible for exemption, reduction, refund or non-imposition of taxes, shall be imposed for the acts specified in Clause 2, and Points b and c, Clause 3, Article 45 of this Law;

c/ A fine equal to between one time and three times the evaded tax amounts shall be imposed for the acts specified in Clause 4, Article 45 of this Law.

4. For the same tax administration-related administrative violation, the fine to be imposed on an organisation must be twice that to be imposed on an individual. Particularly, the fine shall be the same for both organisations and individuals that commit the act of wrongful declaration of payable tax amounts, resulting in reduction of the payable tax amounts or increase in the tax amounts eligible for exemption, reduction, refund or non-imposition, or the act of tax evasion.

5. Taxpayers subject to tax assessment under Articles 24 and 25 of this Law shall, depending on the nature and severity of their violations, be sanctioned for tax administration-related administrative violations in accordance with this Law.

6. Tax administration-related violations that are serious enough for penal liability examination shall be handled in accordance with the penal law.

7. For violations related to tax procedures, the statute of limitations for sanctioning violations is 2 years. For violations related to tax evasion that are not serious enough for penal liability examination, acts of making wrongful declaration resulting in the reduction of payable tax amounts or increase in the tax amounts eligible for exemption, reduction, refund or non-imposition, the statute of limitations for sanctioning is 5 years. The time for calculating the statute of limitations for sanctioning administrative violations must comply with the law on handling of administrative violations.

8. Past the statute of limitations for sanctioning of tax administration-related administrative violations, the violating taxpayers shall not be sanctioned but shall still fully pay the deficiently paid tax amounts, the evaded tax amounts or the tax amounts granted exemption, reduction, refund or non-imposition in contravention of regulations and late-payment interests to the state budget retroactively for 10 years up to the date of detection of their violations. Taxpayers that have not made tax registration shall fully pay the deficiently paid tax amounts or the evaded tax amounts and late-payment interests for the whole retroactive period up to the date of detection of their violations.

9. Taxpayers subject to fine for their tax administration-related administrative violations and suffer damage in force majeure circumstances specified in Clause 21, Article 4 of this Law are exempted from fine. The total exempted fine amount must not exceed the value of the damaged property or goods. No exemption from fine for tax administration-related administrative violations will be granted for taxpayers that have completely executed decisions on sanctioning of tax administration-related administrative violations of tax administration authorities or competent state agencies.

10. The Government shall detail this Article.

Article 45. Acts of violations in the field of tax administration

1. Acts of violations related to procedures, invoices and e-documents.

2. Acts of making wrongful declaration of tax bases or wrongfully identifying cases eligible for tax exemption, reduction or refund or using unlawful invoices or documents not due to buyers’ fault, resulting in the decrease in the payable tax amounts or the increase in the tax amounts eligible for exemption, reduction or refund while such economic operations have been fully recorded and reflected in account books.

3. Taxpayers making wrongful declarations, resulting in the decrease in the payable tax amounts or the increase in the tax amounts eligible for exemption, reduction, refund or non-imposition for imported or exported goods but not falling into the cases specified in Points e and g, Clause 4 of this Article and Point b, Clause 2, Article 44 shall, in addition to fully paying the tax amounts and late-payment interests, be sanctioned for tax administration-related administrative violations in the following cases:

a/ Taxpayers detect by themselves wrongful declarations and make additional declarations after customs authorities notify the physical inspection of customs dossiers for goods currently undergoing customs procedures or within 60 days from the date of customs clearance and before the issuance of the decision on post-customs clearance inspection or inspection/examination of goods having undergone customs clearance;

b/ Customs authorities detect wrongful declarations while carrying out customs procedures; or conducting post-customs clearance or carrying out inspection/examination for goods having undergone customs clearance and the violators are willing to remedy consequences by fully paying the payable tax amounts under regulations;

c/ The cases other than those specified in Points a and b of this Clause in which taxpayers voluntarily fully pay the payable tax amounts under regulations.

4. Acts of tax evasion:

a/ Failing to submit a tax registration dossier; failing to submit a tax declaration dossier; submitting a tax declaration dossier past 90 days after the expiration of the time limit or extended time limit for submission of tax declaration dossiers prescribed in this Law, resulting in the decrease in the payable tax amounts or the increase in the tax amounts eligible for exemption, reduction or refund;

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

c/ Failing to issue invoices and declare taxes upon selling goods or providing services in accordance with law or writing in sale invoices a value lower than the actually paid value of goods or services sold for the purpose of tax declaration;

d/ Using unlawful invoices or documents or illegally using invoices or documents for accounting purchased goods or services in operations that give rise to the tax liability, resulting in the decrease in payable tax amounts or the increase in tax amounts eligible for exemption, reduction, deduction, refund or non-imposition;

dd/ Using documents that untruthfully reflect the substance of transactions or actual transaction value in order to incorrectly determine payable tax amounts or tax amounts eligible for exemption, reduction, refund or non-imposition;

e/ Making declarations not true to the actual state of imported or exported goods while the violators are unwilling to remedy consequences by fully paying payable tax amounts under regulations;

g/ Intentionally failing to make declarations or making wrongful declarations of duties on imported or exported goods;

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

i/ Using goods not liable to tax, eligible for tax exemption or eligible for tax exemption consideration in contravention of regulations without declaring use repurposing to tax administration authorities;

k/ Taxpayers conducting business activities during the period of business operation cessation or suspension without notifying such to tax administration authorities;

l/ Taxpayers shall not be sanctioned for acts of tax evasion but shall be sanctioned for violations of tax-related procedures in the following cases: failing to submit tax registration dossiers; failing to submit tax declaration dossiers; submitting tax declaration dossiers past 90 days after the expiration of the time limit or extended time limit for submission of tax declaration dossiers without giving rise to additional payable tax amounts; submitting tax declaration dossiers past 90 days after the expiration of the time limit or extended time limit for submission of tax declaration dossiers giving rise to additional payable tax amounts and having fully paid tax amounts and late-payment interests into the state budget before tax authorities announce tax inspection decisions or before tax authorities make minutes of delayed 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, payment intermediary service providers, tax payment guarantors and related organisations and individuals in the field of tax administration

1. Credit institutions, foreign bank branches, payment service providers and payment intermediary service providers that fail to perform the responsibility to deduct and transfer from taxpayers’ accounts to the state budget’s accounts the payable tax arrears amounts of taxpayers at the request of tax administration authorities shall be subject to fines equal to such amounts, unless taxpayers’ accounts no longer have a balance or the balance of such accounts has been wholly transferred to the state budget’s accounts but is not enough to pay the payable tax arrears amounts.

2. Guarantors that fail to perform the obligation of providing guarantee for taxpayers in case the latter fail to pay tax shall fulfil taxpayers’ liability within the scope of guarantee.

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

4. Other organisations and individuals that are related to the implementation of the tax law as specified in Clause 4, Article 2 of this Law and fail to perform their responsibilities prescribed in this Law shall, depending on the nature and severity of their 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 acts of tax-related procedure violations must comply with the law on handling of administrative violations.

2. Heads of tax administration authorities are competent to issue decisions on sanctioning of administrative violations for the acts specified in Articles 45 and 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 having tax arrears for more than 90 days from the date of expiration of the required time limit for tax payment.

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

3. Taxpayers having tax arrears but no longer operating at their registered addresses or committing acts of dispersing their assets.

4. Taxpayers failing to abide by tax administration-related administrative sanctioning decisions within the time limits stated in such decisions, unless they are entitled to postponement or suspension of execution of such decisions.

5. Taxpayers having been administratively sanctioned for failing to comply with tax examination decisions but still failing to comply with such decisions.

6. No tax-related enforcement measure shall be applied to taxpayers’ tax arrears for which tax administration authorities have waived late-payment interests in accordance with regulations; tax arrears will be eligible for instalments within 12 months from the date the competent agencies issue documents on acceptance of the instalment payment of tax arrears provided that the letters of bank guarantee remain valid. The instalment payment of tax arrears shall be considered by heads of tax administration authorities based on the taxpayers’ proposal and shall be guaranteed by credit institutions.

7. Enforcement measures will not be applied to taxpayers that owe customs fees and charges on goods and means of transport in transit.

8. Tax authorities will not apply enforcement measures for tax arrears that are to be cleared against through tax refund while the tax authorities currently perform clearing procedures for taxpayers.

9. Heads of tax administration authorities may, based on practical conditions, decide on cases of application 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 amounts from accounts of entities 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/ Cessation of customs procedures for imported or exported goods;

d/ Stoppage of use of invoices;

dd/ Confiscation of money or other assets of entities subject to enforcement of tax administration-related administrative decisions that are currently held by other agencies, organisations or individuals;

e/ Distraint of assets, auction of distrained assets in accordance with law;

g/ Submission of written requests for application 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 licences, practice licences, branch or representative office operation registration certificates, business location registration certificates, and e-commerce platform business registration papers or licences.

2. Measures to enforce tax administration-related administrative decisions specified in Clause 1 of this Article shall cease to be effective from the date:

a/ Tax arrears subject to enforcement are fully paid into the state budget;

b/ The tax administration authority or a competent state agency issues a document on exemption, reduction, non-collection, instalment payment, extension or non-imposition of late-payment interests;

c/ A competent state agency issues a document requesting the invalidation of the enforcement decision;

d/ The taxpayer has complied with the tax examination decision in the case specified in Clause 5, Article 48 of this Law.

3. Decisions on enforcement of tax administration-related administrative decisions shall be sent to the taxpayers subject to enforcement and related organisations and individuals. In case electronic infrastructure is available for electronic transmission and receipt, such enforcement decisions shall be sent via electronic means to the taxpayers and related organisations and individuals for execution.

4. Upon the submission of written requests for application of bankruptcy procedures against taxpayers subject to enforcement under regulations, the tax administration authorities are required to pay bankruptcy fees or make advance payment of bankruptcy costs.

5. The Government shall detail this Article and specify the procedures for applying enforcement measures.

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

1. Heads of tax administration authorities are competent to:

a/ Issue decisions on enforcement of tax administration-related administrative decisions regarding the enforcement measures specified in Points a, b, c, d and dd, Clause 1, Article 49 of this Law;

b/ Submit written requests for application of bankruptcy procedures as specified in Point g, Clause 1, Article 49 of this Law in accordance with the law on restructuring and bankruptcy;

c/ Request competent agencies to apply the measures specified in 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 regarding the enforcement measures of asset distraint and auction of distrained assets at the request of tax administration authorities.

3. The Government shall detail this Article.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 51. To add Article 70a below Article 70 of Accounting Law No. 88/2015/QH13, which has a number of articles amended and supplemented by 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 tax-related procedure service providers

A tax-related procedure service provider may provide accounting services to micro-enterprises, business households and business individuals if it has at least one employee holding an accountant certificate.”.

Article 52. Implementation provisions

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

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

3. Law No. 38/2019/QH14 on Tax Administration, which has a number of articles amended and supplemented by Law No. 56/2024/QH15 (below referred to as Law No. 38/2019/QH14 on Tax Administration), ceases to be effective on the effective date of this Law, except Clauses 1 and 3, Article 53 of this Law; particularly, Article 51 of Law No. 38/2019/QH14 on Tax Administration ceases to be effective on January 1, 2026.

4. Tax authorities shall establish, upgrade and complete information systems to support the performance of all e-transactions in tax administration. The application of all forms of e-transactions in the field of tax administration shall be carried out according to a roadmap set by the Minister of Finance, ensuring the completion thereof before January 1, 2027.

5. The Government shall detail the articles and clauses as assigned in this Law and guide the implementation of this Law based on the functions and tasks to meet management requirements; provide regulations on tax administration for related-party transactions of related-party enterprises; and provide sanctioning of administrative violations related to charges and fees in the fields of tax administration.

Article 53. Transitional provisions

1. Tax amounts eligible for exemption, reduction or non-imposition under laws in each period that arise before July 1, 2026, shall continue to be handled in accordance with Law No. 38/2019/QH14 on Tax Administration.

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

3. Examinations for which examination decisions are issued prior to the effective date of this Law but for which no conclusion or handling decision has been issued, shall continue to be conducted in accordance with Law No. 38/2019/QH14 on Tax Administration.

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

Chairman of the National Assembly
TRAN THANH MAN