Decree 122/2025/ND-CP delegation of powers and decentralization in the field of tax administration

DECREE

Defining the delegation of powers and decentralization in the field of tax administration

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Pursuant to the Law on Organization of the Government dated February 18, 2025;

Pursuant to the 2025 Law on Organization of Local Administration;

Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly providing regulations on the settlement of certain issues related to the reorganization of the state apparatus;

At the proposal of the Minister of Finance;

The government promulgates the Decree defining the delegation of powers and decentralization in the field of tax administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree defines the competence, order, and procedures for the implementation of tasks and powers of competent agencies and individuals in the field of tax administration specified in laws and resolutions of the National Assembly, ordinances and resolutions of the National Assembly Standing Committee, decrees of the Government, and decisions of the Prime Minister to which the adjustment is required for the purpose of delegation of powers and decentralization.

Article 2. Principles of decentralization and delegation of powers

1. To ensure compliance with the Constitution; with the principles and provisions on delegation of powers and decentralization of the Law on Organization of the Government, and the Law on Organization of Local Administration.

2. To ensure thorough decentralization of tasks between central state agencies and local administrations, ensuring the Government's unified management competence, the executive power of the head of the Government in the field of tax state administration, and promoting the proactiveness, creativity, and self-responsibility of local administrations in performing the state management task in the field of tax administration.

3. To ensure that the Government, the Prime Minister, ministries, and ministerial-level agencies focus on performing state management tasks at the macro level; build institutions, strategies, master plans, and plans in a synchronized and unified manner, playing a tectonic role and strengthening inspection, examination, and supervision.

4. To promote the delegation of powers and decentralization and clearly delineate the competence of People's Councils, People's Committees, and Chairpersons of People's Committees; to clearly distinguish the general competence of People's Committees and the specific competence of Chairpersons of People's Committees; to ensure suitability with the tasks, powers, and capacities of agencies and individuals competent to perform the delineated tasks and powers.

5. To implement delegation of powers and decentralization among relevant sectors and fields in a synchronized, holistic, and interconnected manner, avoiding omission or overlaps, duplications in assigned tasks; to ensure the legal grounds for the normal, continuous, and smooth operation of agencies; to prevent work interruption, overlaps, duplication, or omission of functions, tasks, fields, or localities.

6. To ensure human rights and citizens' rights; to ensure transparency, creating favorable conditions for individuals and organizations in accessing information, exercising rights and obligations, and performing procedures as prescribed by law; not to affect the normal operation of society, people, and enterprises.

7. To ensure no adverse impact on the implementation of treaties and international agreements to which the Socialist Republic of Vietnam is a contracting party.

8. Resources for implementing tasks under delegation of powers and decentralization shall be allocated by the state budget as prescribed.

Chapter II

DELEGATION OF POWERS IN THE FIELD OF TAX ADMINISTRATION

Article 3. Tax declaration dossiers, deadlines and places for submission of tax declaration dossiers

1. The regulations on taxpayers being not required to submit the documents in tax declaration dossiers, tax payment or tax refund dossiers and other tax dossiers which are available at state management agencies, based on practical conditions and available information technology equipment, as defined in Clause 11 Article 17 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

2. Tax declaration dossiers; taxes subject to monthly, quarterly or annual declaration, declaration for each time of arising of a tax liability, and declaration for tax finalization; declaration of charges and fees to be collected by overseas representative missions of the Socialist Republic of Vietnam; declaration, provision, exchange and use of information on country-by-country reports; and criteria for identification of taxpayers to make quarterly tax declaration defined in Clause 8 Article 43 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

3. Deadlines for submission of tax declaration dossiers for agricultural and non-agricultural land use levy; land use levy; land or water surface rental; royalty for mineral mining; royalty for water resources exploitation; registration fee; business license fee; revenues to the state budget prescribed by the law on management and use of public assets; and country-by-country reports defined in Clause 5 Article 44 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

4. Places for submission of tax declaration dossiers applicable to taxpayers engaged in different production and business activities; taxpayers conducting production and business activities in different geographical areas; taxpayers having to pay taxes upon each time of arising of tax liability, incomes related to land, royalty for water resources exploitation, royalty for mineral mining, personal income tax finalization; and taxpayers making tax declaration through e-transactions, and in other necessary cases as defined in Clause 4 Article 45 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

5. Order and procedures for task implementation

a) Tax declaration dossiers, taxes subject to monthly, quarterly or annual declaration, declaration for each time of arising of a tax liability, and declaration for tax finalization; declaration of charges and fees to be collected by overseas representative missions of the Socialist Republic of Vietnam; declaration, provision, exchange and use of information on country-by-country reports; and criteria for identification of taxpayers to make quarterly tax declaration shall comply with Point 1 of the Appendix issued together with this Decree.

b) Deadlines for submission of tax declaration dossiers for agricultural and non-agricultural land use levy; land use levy; land or water surface rental; royalty for mineral mining; royalty for water resources exploitation; registration fee; business license fee; revenues to the state budget prescribed by the law on management and use of public assets; and country-by-country reports shall comply with Point 2 of the Appendix issued together with this Decree.

c) Places for submission of tax declaration dossiers applicable to taxpayers engaged in different production and business activities; taxpayers conducting production and business activities in different geographical areas; taxpayers having to pay taxes upon each time of arising of tax liability, incomes related to land, royalty for water resources exploitation, royalty for mineral mining, personal income tax finalization; and taxpayers making tax declaration through e-transactions, and in other necessary cases shall comply with Point 3 of the Appendix issued together with this Decree.

Article 4. Procedures, dossiers and period of tax arrears freezing

1. The procedures, dossiers and period of tax arrears freezing for cases eligible for tax arrears freezing defined in Clause 1 Article 84 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

2. Order and procedures for task implementation

The procedures, dossiers and period of tax arrears freezing for cases eligible for tax arrears freezing shall comply with Point 4 of the Appendix issued together with this Decree.

Article 5. Competence to decide the write-off of tax arrears, late-payment interests and fines

1. The Minister of Finance shall perform its competence to decide the write-off of tax arrears, late-payment interests and fines for enterprises and cooperatives falling into cases prescribed in Clause 3 Article 85 of the Law on Tax Administration and having tax arrears, late-payment interest or fine of VND 15,000,000,000 or more as defined in Clause 4 Article 87 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019.

2. The order and procedures shall be as follows:

a) The grassroots-level tax office directly managing a taxpayer shall make a dossier of request for write-off of tax arrears, late-payment interests or fines, and send it to the provincial-level tax office for approval; in case the taxpayer is ineligible for write-off of tax arrears, late-payment interests and fines, the  provincial-level tax office shall notify thereof to the grassroots-level tax office, using the Form No. 02/XOANO issued together with the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021; in case the taxpayer is eligible for write-off of tax arrears, late-payment interests and fines, the provincial-level tax office shall make and send a written request accompanied with the dossier to the Taxation Department for appraisal.

The Taxation Department shall appraise the dossier of request for write-off of tax arrears, late-payment interests or fines. In case the taxpayer is ineligible for write-off of tax arrears, late-payment interests and fines, the Taxation Department shall notify thereof to the provincial-level tax office, using the Form No. 02/XOANO issued together with the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021; in case the taxpayer is eligible for write-off of tax arrears, late-payment interests and fines, the Taxation Department shall draft the decision on write-off of tax arrears, late-payment interests or fines, using the Form No. 06/XOANO issued together with the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021 and submit it to the Minister of Finance for consideration and decision.

b) The provincial-level tax office directly managing a taxpayer shall make a dossier of request for write-off of tax arrears, late-payment interests or fines, and send it to the Taxation Department for appraisal. In case the taxpayer is ineligible for write-off of tax arrears, late-payment interests and fines, the Taxation Department shall notify thereof to the provincial-level tax office, using the Form No. 02/XOANO issued together with the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021; in case the taxpayer is eligible for write-off of tax arrears, late-payment interests and fines, the Taxation Department shall draft the decision on write-off of tax arrears, late-payment interests or fines, using the Form No. 06/XOANO issued together with the Ministry of Finance's Circular No. 80/2021/TT-BTC dated September 29, 2021 and submit it to the Minister of Finance for consideration and decision.

Article 6. Services for e-invoices

1. Services for e-invoices and cases of using e-invoices with tax offices’ identification numbers without having to pay service charges, cases of using e-invoices with tax offices’ identification numbers and having to pay service charges, and cases of using e-invoices without tax offices’ identification numbers via e-invoicing service providers specified in Clause 3 Article 92 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019 shall be guided by the Minister of Finance.

2. Order and procedures for task implementation

Services for e-invoices and cases of using e-invoices with tax offices’ identification numbers without having to pay service charges, cases of using e-invoices with tax offices’ identification numbers and having to pay service charges, and cases of using e-invoices without tax offices’ identification numbers via e-invoicing service providers shall comply with Point 5 of the Appendix issued together with this Decree.

Article 7. Responsibilities of the Ministry of Finance

1. To review, amend, supplement, or propose the competent authorities to amend and supplement relevant legal normative documents to ensure consistency with this Decree.

2. To organize training and professional guidance for tax administration agencies to effectively implement the delegated and decentralized tasks.

Chapter III

DECENTRALIZATION IN THE FIELD OF TAX ADMINISTRATION

Article 8. Application of the mechanism on advance pricing agreement (APA) for enterprises having transactions with related parties

1. The Minister of Finance shall provide opinions and make decision on signing the contents of advance pricing agreements (APAs) with respect to bilateral or multilateral APAs involving foreign tax agencies in accordance with Clause 5 Article 41 of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020.

2. The Minister of Finance shall make decision on the effective date of bilateral or multilateral APAs in accordance with Clause 7 Article 41 of the Government's Decree No. 126/2020/ND-CP dated October 19, 2020.

3. The order and procedures shall be as follows:

a) The Tax Department shall exchange and negotiate APA contents with the taxpayers and foreign tax agencies, develop negotiation plans, collect opinions from relevant ministries and branches (if necessary), and submit them to the Minister of Finance for approval before implementation of negotiations.

b) The Tax Department shall exchange and negotiate APA contents with the taxpayers and foreign tax agencies in accordance with the approved plans. Based on the negotiated contents, the Tax Department shall formulate the draft APAs and submit them to the Minister of Finance for signature.

Chapter IV
IMPLEMENTATION PROVISIONS

Article 9. Transitional provision

1. For dossiers that have been submitted to the Prime Minister before the effective date of this Decree but for which no decision on write-off of tax arrears, late-payment interests or fines has been issued, the Prime Minister shall continue to handle them within its competence defined in Clause 4 Article 87 of the Law No. 38/2019/QH14 on Tax Administration dated June 13, 2019.

2. For dossiers requesting the application of bilateral or multilateral APAs that have been submitted to the tax offices before the effective date of this Decree and have not yet been reported to the Government or the Prime Minister, the competence to approve and sign bilateral or multilateral APAs shall comply with this Decree.

Article 10. Effect and implementation organization

1. This Decree takes effect on July 01, 2025.

2. This Decree shall cease to be effective as of March 01, 2027, except for the following cases:

a) The Ministry of Finance reports to the Government to proposal and the National Assembly decides to extend the application period of the whole or part of this Decree;

b) In case any laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly, decrees, resolutions of the Government, or decisions of the Prime Minister defining the competence, state management responsibilities, orders and procedures specified in this Decree are adopted or promulgated on or after July 01, 2025 and come into effect prior to March 01, 2027, the corresponding provisions in this Decree shall cease to be effective as of the effective date of such legal normative documents.

3. During the effective period of this Decree, if the provisions on competence, state management responsibilities, orders and procedures in this Decree differ from those in other relevant legal normative documents, this Decree shall prevail.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces, centrally-run cities and related organizations and individuals shall implement this Decree.