Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree elaborates some Articles of the Law on Tax administration on management of taxes and other amounts payable to state budget (hereinafter referred to as “other amounts”), excluding regulations on tax administration of enterprises having related-party transactions, use of invoices and documentation, administrative penalties for tax-related offences, invoice-related offences and customs offences.
Article 2. Regulated entities
Taxpayers, tax authorities, tax officials, state organizations, other relevant organizations and individuals as prescribed by Article 2 of the Law on Tax administration.
Article 3. Definitions
1. “other force majeure events” mentioned in Point b Clause 27 Article 3 of the Law on Tax administration include: wars, riots, strikes and incidents for which the taxpayer is not responsible for and cause the taxpayer to be unable to pay tax.
2. Other terms in this Decree have the same meanings as defined by the Law on Tax administration.
Article 4. Tax administration during taxpayer’s business suspension
The taxpayer shall send a business suspension notice in accordance with Article 37 of the Law on Tax administration and the following regulations:
1. Business suspension time:
a) If the taxpayer applies for taxpayer registration together with enterprise/cooperative/business registration as prescribed in Clause 1 Article 37 of the Law on Tax administration, the business suspension time is also the suspension time of the enterprise/cooperative recorded by the business registration authority on National Enterprise Registration Information System. The business registration authority shall send electronic information about the suspension to the tax authority within 01 working day or the next working day from the day on which such information is recorded on the National Enterprise Registration Information System by the business registration authority.
b) In case the business suspension is accepted, notified or requested by a competent authority as prescribed in Clause 1 Article 37 of the Law on Tax administration, the business suspension time will be that written on the document issued by such competent authority, which will be sent by the issuing authority to the supervisory tax authority of the taxpayer within 03 working days from its issuance date.
c) If the taxpayer is an organization, household business or individual business that is not required to apply for business registration as prescribed in Clause 2 Article 37 of the Law on Tax administration, the business suspension notice shall be sent to the supervisory tax authority at least 01 working day before the suspension date. The tax authority shall send a confirmation to the taxpayer within 02 working days from the day on which the taxpayer’s notice is received. The duration of business suspension must not exceed 1 year per notice. If the taxpayer is an organization, the total duration of business suspension must not exceed 2 years for 2 consecutive notices.
2. During business suspension:
a) The taxpayer is not required to submit tax declaration dossiers, unless the suspension begins in the middle of a monthly/quarterly/annual tax period, in which case the tax declaration dossier of that month/quarter/year must be submitted.
b) For household businesses and individual businesses paying presumptive tax, tax authorities shall decide the tax payable upon their suspension in accordance with regulations of the Minister of Finance.
c) The taxpayer must not use invoices and are not required to submit invoice use reports. In case the taxpayer is permitted by the tax authority to use invoices in accordance with invoice laws, the taxpayer shall submit the tax declaration dossier and invoice use reports as per regulations.
d) The taxpayer shall implement the tax authority’s decisions and notices of debt collection, enforcement of tax decisions, inspection of compliance to tax laws and administrative penalties for tax offences in accordance with the Law on Tax administration.
3. If the taxpayer is not required to send a notice of business resumption to the tax authority to which the business suspension notice is submitted if business operation is resumed as planned.
If the taxpayer shall send a notice of business resumption to the tax authority to which the business suspension notice is submitted, implement tax laws, submit tax documents and invoice use reports if business operation is resumed ahead of schedule.
In the cases specified in Point c Clause 1 of this Article, the notice shall be sent to the supervisory tax authority at least 01 working day before the resumption date.
4. A taxpayer that directly applies for taxpayer registration with a tax authority must not suspend its business if the tax authority has issued a notice that the taxpayer does not operate at the registered address.
Article 5. Management of other amounts payable to state budget
1. Other amounts payable to state budget (hereinafter referred to as “other amounts”) prescribed in Clause 2, Clause 3 Article 3 and Clause 4 Article 151 of the Law on Tax administration shall be managed as follows:
a) Management of state budget revenues that are regulated by existing legislative documents shall be carried out in accordance with such legislative documents, unless they contradict the Law on Tax administration and this Decree.
b) Clause 2 of this Article shall apply to management of state budget revenues that are not regulated by any other legislative documents.
2. Management details:
a) Payers shall make the payment by the deadline written on the notice issued by the collecting authority. A payer that fails to fully or punctually make the payment shall pay late payment interest and face enforcement measures as per regulations.
b) Collecting authorities shall receive documents, accurately calculate the amounts payable, send notices specifying the amounts and payment deadline to the payers and local tax authorities of the payers.
c) Payments, instalments and deferment
The payer shall make the payment by the deadline specified in the declaration or the notice issued by the competent authority, except for certain cases specified in this Decree. In case a supplementary declaration is made, the deadline written on the original declaration is still applicable.
Location and method of payment shall comply with Article 56 of the Law on Tax administration.
The payment date shall be determined aw Article 58 of the Law on Tax administration. Payment by instalments shall be considered by the head of the collecting authority in accordance with Clause 5 Article 124 of the Law on Tax administration.
Deferment of payment to state budget shall comply with Article 62 of the Law on Tax administration. In case a deferment is granted, the payer will not pay fine and late payment interest on the unpaid amount during the deferment period. For amounts under management of the tax authority, the head of the tax authority shall decide the amount eligible for deferment and deferment period in consideration of the application for deferment. For amounts that are not managed by the tax authority, the deferment shall be decided by the head of the collecting authority, which will notify the tax authority in charge. The application for deferment shall be prepared in accordance with Article 64 of the Law on Tax administration. The tax authority and deferring authority shall process these applications in accordance with Article 65 of the Law on Tax administration.
d) Late payments to state budget shall be handled in accordance with Article 59 of the Law on Tax administration.
dd) Overpaid amounts shall be handled in accordance with Articles 60, 70, 71, 72 and 76 of the Law on Tax administration.
e) Exemption and reduction of amounts payable to state budget shall be granted in accordance with applicable legislative documents. In case a legislative document provides for exemption or reduction of certain amounts payable to state budget without specifying the documentation and procedures, Articles 80, 81 and 82 of the Law on Tax administration shall apply.
g) Debt freezing
Debt will be frozen in the cases specified in Article 83 of the Law on Tax administration, unless otherwise prescribed by the applicable legislative documents.
Debt freezing procedures, documentation and period are specified in Article 23 of this Article. The head of the tax authority or the supervisory authority of the taxpayer shall decide the debt freezing.
The tax authority and the authority that grant the debt freezing shall monitor the frozen amounts and cooperate with relevant authorities in collecting these amounts when available or write them off in accordance with Point h of this Clause.
h) Writing off state budget payables
A state budget payable will be written off (cancelled) in the cases specified in Article 85 of the Law on Tax administration, except land levy, land rent, water surface rent and paddy land protection and development charge.
Documentation, authority and responsibility for processing application of debt cancellation are the same as those specified in Articles 86, 87 and 88 of the Law on Tax administration.
i) Electronic documents about payments to state budget shall comply with Article 94 of the Law on Tax administration.
k) Inspection
Tax authorities shall carry out inspection of the payables under their management in accordance with the Law on Tax administration and inspection laws.
Inspection of the payables that are not under management of tax authorities shall be carried out in accordance with inspection laws and legislative documents applicable to such payables.
l) Enforcement of administrative decisions relevant to management of other amounts
Payment of other amounts shall be enforced in the cases specified in Article 124 of the Law on Tax administration.
Enforcement measures shall be implemented in accordance with Articles 125, 126, 127, 128, 129, 130, 131, 132, 133, 134 and 135 of the Law on Tax administration.
m) Administrative penalties
Administrative penalties for offences relevant to other state budget payables under management of tax authorities shall be imposed in accordance with the Law on Tax administration and administrative penalty laws.
Administrative penalties for offences relevant to other state budget payables that are not under management of tax authorities shall be imposed administrative penalty laws and applicable legislative documents.
n) Complaints, denunciations and lawsuits
Complaints, denunciations and lawsuits relevant to other amounts shall comply with Articles 147, 148 and 149 of the Law on Tax administration and relevant laws.
Payment of other amounts during settlement of complaints and lawsuits shall comply with Article 61 of the Law on Tax administration.
Article 6. Taxpayer registration
Taxpayers shall apply for taxpayer registration in accordance with Articles 30, 31, 32, 33, 34, 35, 36, 38, 39, 40, 41 of the Law on Tax administration and the following regulations:
1. Types of taxpayer identification number (TIN)
a) 10-digit TINs are used for enterprises, organizations that are juridical persons, organizations that are not juridical persons but have tax obligations; representatives of households, household businesses and other individuals.
b) 13-character TINs are used for dependent units and other entities.
2. Taxpayers shall register changes to their registration information with their supervisory tax authorities in accordance with Clause 2 and Clause 3 Article 36 of the Law on Tax administration. In case of changes to information about the ID card or passport of a taxpayer that is an individual, the changes will be applied within 20 days (30 days for mountainous, bordering areas and islands) from the date written on the ID card or passport.
3. Taxpayers shall complete relevant procedures with their supervisory tax authority before relocation of the headquarters to another province in accordance with Article 36 of the Law on Tax administration. To be specific:
a) Submit all tax declaration dossiers and invoice use reports as prescribed.
b) Fully pay taxes and other amounts as prescribed.
c) Claim refunds of overpaid taxes and other amounts (except the case specified in Point d of this Clause).
d) Offset the VAT that remains after deduction against the VAT incurred at the new location; offset the personal income tax, corporate income tax and post-tax profit that remain after making provisional fund contributions before the tax finalization dossier is submitted against the amount payable under the tax finalization dossier.
4. When applying for TIN restoration under Point b or Point c Clause 2 Article 40 of the Law on Tax administration, the taxpayer shall fully submit tax declaration dossier and invoice use reports; fully pay taxes and other amounts to the supervisory tax authority before the TIN is restored unless a competent authority permits tax debt to be paid by instalments, defers tax debt or exempts late payment interest on tax debt in accordance with the Law on Tax administration.
Tìm kiếm
Nghị định 126/2020/NĐ-CP (Bản Word)
Nghị định 126/2020/NĐ-CP (Bản Pdf)