Chương 1 Nghị định 85/2007/NĐ-CP: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1.- Scope of regulation

1. This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the management of taxes, charges, fees, land and water surface rents, land use levy, revenue collected from the exploitation of mineral resources and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.

2. Policies on modernization of tax administration, building of the tax administration force, handling of tax law violations and coercive enforcement of tax administrative decisions are provided for in other legal documents.

Article 2.- Taxpayers

Taxpayers referred to in this Decree include:

1. Organizations, households and individuals that pay taxes, charges, fees or other revenues of the state budget according to law.

2. Organizations that are tasked to collect charges and fees belonging to the state budget.

3. Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers, including:

a/ Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that conduct business in Vietnam not under the investment law and do not practice the Vietnamese accounting regime;

b/ Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to income tax on high income-earners;

c/ Organizations acting as shipping agents or agents for foreign carriers and responsible for withholding enterprise income tax on activities of shipping cargoes from Vietnamese seaports to overseas seaports or between Vietnamese seaports;

d/ Organizations providing services of carrying out tax procedures;

e/ Agents for carrying out customs procedures for imported goods and exported goods;

f/ Organizations and individuals providing postal and international express mail services in case they pay taxes on behalf of tax-paying organizations and individuals;

g/ Credit institutions or other organizations operating under the Law on Credit Institutions in case of guaranteeing tax payment for tax-paying organizations and individuals.

Article 3.- Tax collection mandate

1. Tax administration agencies may mandate other agencies, organizations and individuals to collect some taxes according to the regulations of the Ministry of Finance.

2. Tax collection mandate must be effected through contracts between heads of tax administration agencies and agencies, organizations or individuals mandated to collect taxes.

3. Parties mandated to collect taxes shall notify and urge taxpayers to pay taxes under tax collection mandate contracts; issue tax receipts to taxpayers upon collecting taxes; remit collected tax amounts into State Treasury accounts of tax administration agencies; finalize collected tax amounts and tax receipts with tax administration agencies; monitor and report to tax administration agencies on new taxpayers or changes in the business scale and lines of taxpayers in localities where they are mandated to collect taxes.

4. Tax administration agencies shall publicly notify cases of mandated tax collection to taxpayers for information and implementation; supply tax receipts to agencies, organizations and individuals mandated to collect taxes, guide, inspect and supervise their collection and remittance of collected tax amounts.

5. Agencies, organizations and individuals mandated to collect taxes defined in this Article enjoy mandated tax collection funds deducted from operating funds of tax administration agencies. The Ministry of Finance shall guide the deduction and use of mandated tax collection funds mentioned in this Clause.