Chương I Luật Quản lý thuế 2019: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of amendments

This Law provides for administration of taxes and other amounts payable to the state budget.

Article 2. Regulated entities

1. Taxpayers include:

a) Organizations, households, household businesses and individuals paying taxes in compliance with provisions on taxation;

b) Organizations, households, household businesses, individuals paying other amounts to the state budget;

c) Organizations and individuals deducting tax from income.

2. Tax authorities, including:

a) General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of Taxation of districts;

b) General Department of Vietnam Customs, Departments of Customs, Post Clearance Audit Departments, Sub-department of Customs.

3. Tax officials and customs officials (hereinafter referred to as “tax officials”).

4. Other relevant state agencies, organizations and individuals.

Article 3. Definitions

In this Law, the undermentioned terms shall be defined as follows:

1. “tax” means a compulsory amount payable to the state budget by organizations, households, household businesses, individuals as prescribed by tax laws.

2. Other amounts payable to the state budget collected by tax authorities include:

a) Fees and charges prescribed in the Law on Fees and charges;

b) Land levies payable to the state budget;

c) Rents for land and water surface;

d) Payment for the mining permit;

dd) Payment for the water resources exploitation permit;

e) Amounts payable to the state budget derived from revenue from sale of property on lands, transfer of land use rights as prescribed in the Law on Management and use of public property;

g) Fines for administrative tax offences and customs offences;

h) Late payment interest and other revenues as prescribed by law.

3. Other amounts payable to the state budget not collected by tax authorities include:

a) Payments for dumping at sea prescribed in the law on natural resources, environment of sea and islands;

b) Fees for protection and development of paddy soils in compliance with provisions on land;

c) Fines for administrative violations in accordance with provisions on imposition of penalties for administrative violations other than administrative tax offences and customs offences;

d) Amounts payable to the state budget in accordance with provisions on management, use of public property collected from the management, use, exploitation of public property for purposes of business, renting, joint venture, association, after completion of tax, fee and charge liabilities;

dd) Foreign aids;

e) Other revenues as prescribed by law.

4. “premises " of the taxpayer means the location where the taxpayer partially or fully operate their business, including the headquarters, branches, stores, factories, goods storage, asset storage; residences or places where tax is incurred.  

5. “tax identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

6. “tax period” means a period of time used to determine tax liabilities that must be paid towards the state budget in accordance with provisions on taxation.

7. “tax return” means a document stipulated by the Minister of Finance and used by taxpayers to declare information for the purpose of determining tax liabilities.

8. “customs declaration” means a document stipulated by the Minister of Finance and used as a tax return for imported or exported goods.

9. “tax dossier” is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

10. “Tax statement” means the calculation of tax accrued in a tax year or over the period from the beginning of a tax year to the termination of taxable activities, or over the period during which taxable activities occur as prescribed by law.

11. “Tax year” is determined based on the Gregorian calendar, from January 01 to December 31; in case the fiscal year is different from the Gregorian year, the tax year will be the fiscal year.

12. “Tax liability fulfillment” means full payment of tax liabilities, late payment interest, penalties of tax violations and other amounts payable to the state budget.

13. “tax enforcement” means the application of measures specified in this Law and other relevant provisions to enforce taxpayers’ fulfillment of their tax liabilities.

14. “tax risk” means the risk of non-compliance from taxpayers leading to loss of the state budget revenue.

15. “risk management in tax administration” means the systematic application of provisions and professional procedures to determine, evaluate and categorize the risks that may have negative impacts on the efficiency and validity of tax administration, providing a basis for tax authorities to reasonably allocate resources and apply effective management measures.

16. “advance pricing agreement” means a documented agreement between tax authorities and taxpayers or between tax authorities, taxpayers and tax authorities of foreign countries and territories with whom Vietnam signed and acceded to agreements on prevention of double taxation and tax evasion for income tax within a time limit. Taxing bases, methods of pricing or pricing based on market rate are specified in this agreement. Advance pricing agreement is established before taxpayers file their taxes.

17. “tax debt” means the tax and other amounts payable to the state budget that the taxpayer has yet to pay to the state budget by the deadline prescribed by law.

18. “commercial database” means a system of commercial information and data of enterprises that are organized, arranged and updated, and are provided to tax authorities by business organizations as prescribed by law.

19. “taxpayer information” means information on taxpayers and their tax liabilities provided by taxpayers or collected by tax authorities during the process of tax administration.

20. “tax administration information system” includes systems for tax statistical and accounting information and other information in service to tax administration.

21. “related parties” means parties directly or indirectly participating in the management, control, capital contribution of enterprises; parties under direct or indirect management, control of an organization or individual; parties whose capitals are contributed to by one organization or individual; enterprises managed, controlled by close-knit individuals of a family.  

22. “related-party transaction” means a transaction between related parties.

23. “independent transaction” means a transaction between unrelated parties.

24. “regulations of independent transaction” means regulations implemented in tax declaration and pricing determination for taxpayers with related-party transactions so as to reflect the transaction conditions of related-party transactions equivalent to those of independent transactions.

25. “regulations of tax liabilities determined by nature of activities and transactions” means regulations implemented in tax administration to analyze business transactions and activities of taxpayers so as to determine tax liabilities corresponding to values generated by the nature of those business transactions and activities.

26. “ultimate parent entity” of a conglomerate means a legal entity with direct or indirect owner’s equity in other legal entities of a multinational conglomerate, not owned by any other legal entity, with its consolidated financial statements remaining separate from financial statements of other legal entities worldwide.

27. “Force majeure events” include:

a) Taxpayers suffering from physical damage caused by natural disasters, catastrophes, epidemics, fire, sudden accidents;

b) Other force majeure situations as prescribed by the Government.

Article 4. Contents of tax administration

1. Taxpayer registration, tax declaration, tax payment, tax liability imposition.

2. Tax refund, tax exemption, tax reduction, tax cancellation.

3. Tax debt charge off; cancellation of tax debts, late payment interest, penalties; late payment interest and penalty exemption; late payment interest cancellation; extension of tax payment deadline; tax payment by installments.

4. Administration of taxpayer information.

5. Administration of invoices and records.

6. Tax audit, tax document examination and implementation of preventive measures against tax violations.

7. Tax enforcement.

8. Actions against tax-related administrative violations.

9. Settlement of tax-related complaints, denunciations.

10. Tax-related international cooperation.

11. Propagation and assistance for taxpayers.

Article 5. Rules for tax administration

1. All organizations, households, household businesses, individuals shall pay their taxes in compliance with the law.

2. Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in this Law and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

3. Agencies, organizations, individuals are responsible for participating in tax administration as prescribed by law.

4. Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.

5. Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.

Article 6. Prohibited activities in tax administration

1. Collusion, connection, cover-up between taxpayers and tax officials, tax authorities for price transfer and/or tax evasion.

2. Inconvenience, burden to tax payers.

3. Taking advantage to seize or put tax money to illegal use.

4. Deliberate avoidance of declaration or inadequate, late, inaccurate declaration of tax liabilities.

5. Obstructing operations of tax officials.

6. Using tax identification numbers of other persons to conduct violations against the law or allowing other persons illegal use of one’s tax identification number.

7. Selling goods and providing services without issuance of invoices as prescribed by law, using illegal invoices and using invoices illegally.

8. Alteration, misuse, illegal access or destruction to taxpayer information system.

Article 7. Currencies in tax declaration and tax payment

1. The currency for tax declaration and payment is the Vietnamese Dong, except for cases where tax declaration and payment in foreign convertible currencies are allowed.

2. Taxpayers who do bookkeeping in foreign currencies in accordance with the Accounting Law must exchange such bookkeeping into the Vietnamese dong based on the exchange rates applicable when the transaction is conducted.

3. For imported and exported goods, the currency for tax payment is the Vietnamese Dong, except for cases where tax declaration and payment in foreign convertible currencies are allowed. Exchange rates used for taxation shall follow provisions on customs.

4. The Minister of Finance shall stipulate the currencies of tax declaration and payment using foreign convertible currencies prescribed in clause 1, clause 3 and real exchange rates prescribed in clause 2 of this Article.

Article 8. E-transactions in taxation

1. Taxpayers, tax authorities, state management agencies, organizations, individuals meeting requirements on e-transactions in taxation must carry out e-transactions with tax authorities as prescribed by this Law and provisions on e-transactions.

2. Taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method.

3. When receiving, announcing results of settlement of tax administrative procedures to taxpayers who make e-transactions, tax authorities must confirm the completion of e-transactions to taxpayers, ensuring the rights of taxpayers as prescribed in Article 16 of this Law.

4. Taxpayers must comply with requirements from tax authorities announced via electronic notifications, decisions and documents in the same way as via physical notifications, decisions and documents.

5. Electronic records used in e-transactions must have electronic signatures in accordance with provisions on e-transactions.

6. Agencies and organizations whose electronic information is shared with tax authorities must use electronic records during transactions with tax authorities; use electronic records issued by tax authorities to settle administrative procedures for taxpayers and shall not request physical records from taxpayers.

7. Tax authorities organizing electronic information systems shall have the responsibility to:

a) Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;

b) Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;

c) Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;

d) Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;

dd) Process administrative tax procedures electronically;

e) In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.

8. The Minister of Finance shall specify documents and procedures for electronic tax transactions.

Article 9. Risk management in tax administration

1. Tax authorities shall implement risk management in taxpayer registration, tax declaration, tax payment, tax debts, tax enforcement, tax refund, tax audit, tax inspection, management and use of invoices, records and other tax administration tasks.

2. Customs authorities shall implement risk management in tax declaration, tax refund, tax cancellation, tax audit, tax inspection and other tax administration tasks.

3. Implementation of risk management mechanism in tax administration includes collecting, processing information, data related to taxpayers; formulating criteria of tax administration; evaluating regulatory compliance of taxpayers; categorizing levels of risk in tax administration and organizing the implementation of suitable tax administration measures.

4. Evaluation of regulatory compliance of taxpayers and categorization of levels of risk in tax administration:

a) Assessment of regulatory compliance of taxpayers shall be conducted based on systems of criteria, information on work history of taxpayers, compliance processes and cooperating relationships with tax authorities in implementing tax provisions, and rate of tax violations;

b) Categorization of levels of risk in tax administration shall be conducted based on the regulatory compliance of taxpayers. During the categorization of risk levels, tax authorities shall consider relevant contents, including information on risk signs; signs, actions of tax administration violations; information from results of operations of tax authorities, other relevant authorities as prescribed in this Law;  

c) Tax authorities shall use the results of evaluation of taxpayers’ regulatory compliance and categorization of levels of risk in tax administration to implement suitable measures of tax administration.

5. Tax authorities shall utilize information technology systems so as to automatically integrate and process data for the application of risk management in tax administration.

6. c) The Minister of Finance shall stipulate criteria for evaluation of taxpayers' regulatory compliance, categorization of risk levels and application of risk management in tax administration.

Article 10. Building tax administration force

1. The tax administration force shall be built with transparency and strength; equipped with and proficient in modern techniques, operating with validity and efficiency.

2. Tax officials are persons meeting requirements on recruitment, appointment into ranks, posts, titles in tax authorities; receiving training and professionally upgrading, managed and employed in accordance with provisions on officials.

3. Regulations on service, titles, standards, salary, other preferential rewards, insignias and uniforms of tax officials shall be implemented as prescribed by law.

4. Tax authorities shall be responsible for training and building the force of tax administration officials so as to perform the functions of tax administration as prescribed by law.

Article 11. Modernization of tax administration

1. Tax administration shall be modernized in terms of management methods, administrative procedures, apparatus, official and public employee force; widely apply modern techniques and information technology to accurate information databases on taxpayers so as to control all taxable entities and tax bases; ensure fast and accurate estimation of revenues of the state budget; identify and take action against tax-related difficulties, violations timely; improve validity and efficiency of tax administration. Based on the socio-economic development of each period of time, the State shall ensure sufficient financial resources for the implementation of the provisions in this clause.   

2. The State shall enable organizations and individuals to participate in the development of advanced technology and techniques with a view to applying modern methods of tax administration, carrying out e-transactions and electronic tax administration; boosting the development of payment services via commercial bank systems and other credit institutions in order to gradually limit cash transactions from taxpayers.

3. Tax authorities shall build information technology systems according to the requirements on the modernization of tax administration, technical standards and data formats of electronic invoices, records and tax dossiers with an aim to carrying out e-transactions between taxpayers and tax authorities and between tax authorities and relevant authorities, organizations and/or individuals.

Article 12. Tax-related international cooperation by tax authorities

Tax authorities shall have the following responsibilities ex officio:

1. Advising the Minister of Finance on proposing negotiation, signing and exercising rights and duties, and ensuring the interest of the Socialist Republic of Vietnam according to international treaties signed or acceded by the Socialist Republic of Vietnam;

2. Negotiating, signing and organizing the implementation of bilateral or multilateral agreements with foreign tax authorities;

3. Organizing the development and exchange of information and professional cooperation with foreign tax authorities, relevant international organizations. Exchanging information on taxpayers and on parties related to foreign tax authorities so as to support tax administration regarding related-party transactions;

4. Implementing measures of support for tax collection in accordance with international conventions signed or acceded by the Socialist Republic of Vietnam, including:

a) Requesting foreign tax authorities and authorities to support the collection of Vietnamese tax debts in foreign countries when the taxpayers are no longer in Vietnam;

b) Following requests of foreign tax authorities, carrying out the support for foreign tax debt collection in Vietnam by means of expediting tax debt collection in accordance with provisions of this Law and appropriate to the realities of tax administration in Vietnam.

Article 13. Tax accounting and statistics

1. Tax authorities shall carry out bookkeeping of taxes, late payment interest, penalties and other amounts payable to the state budget that must be collected, have been collected, are exempted, reduced, remitted, cancelled and/or refunded by tax authorities in compliance with provisions on accounting and law on the state budget.

2. Tax authorities shall carry out statistical work on the amount of tax that receives preferential treatment, exemption and/or reduction and other statistical information on taxes and taxpayers in accordance with provisions on statistics and law on taxation.

3. Annually, tax authorities shall submit a report on tax bookkeeping and statistics to authorities and implement publicity of information as prescribed by law.

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