Chapter I
GENERAL REGULATIONS
Article 1. Scope of regulation
This Circular applies to the administration of taxes prescribed in tax laws, fees and charges classified as government budget according to the laws on fees and charges, other revenues classified as government budget collected by domestic tax authorities (hereinafter referred to as taxes).
Article 2. Subjects of application
1. Taxpayers include:
a) The organizations, households, and individuals that pay taxes, fees, or other amounts to government budget as prescribed by law;
b) The organizations assigned to collect fees and charges classified as government budget;
c) The organizations that provide taxation services;
d) The organizations and individuals that deduct tax from incomes, including:
d.1) Any Vietnamese party that signs a contract with a foreign entity that does business in Vietnam or earns incomes in Vietnam, pays VAT using direct method, pays corporate income tax on revenue;
d.2) Any organization or individual that deduct tax from incomes of the persons whose incomes are subject to personal income tax;
dd) Any organization or individual that engage in petroleum exploration or extraction, including:
- The operator of the petroleum contract concluded in the form of a production sharing contract.
- The joint operating companies to the petroleum contract concluded in the form of a joint operating contract.
- The partners to the petroleum contract concluded in the form of a partnership contract or an intergovernmental agreement.
- PetroVietnam, general companies and companies affiliated to PetroVietnam that engage in petroleum exploration or extraction themselves.
2. Tax authorities: the General Department of Taxation, Departments of Taxation, and Sub-departments of taxation;
3. Tax officials;
4. Other state agencies, organizations, and individuals related to the implementation of tax laws.
Article 3. This Circular provides guidance on:
1. Tax declaration and tax calculation;
2. Tax imposition;
3. Tax payment;
4. Delegation of tax collection;
5. Responsibility to fulfill tax liability;
6. Procedures for tax exemption and reduction; cancellation of outstanding tax and fines;
7. Procedure for tax refund and offsetting;
8. Tax inspection and risk management;
9. Settlement of complaints, denunciations, and lawsuits related to the implementation of tax laws.
Article 4. Regulations not mentioned in this Circular:
1. Regulations on tax administration on exported or imported goods.
2. Regulations on tax registration, enforcement of implementation of tax decisions and penalties for violations against tax laws.
Article 5. Tax documents
1. Tax documents include the documents enclosed with the tax declaration and other documents sent to tax authorities by taxpayers, delegated tax collectors, and other organizations and individuals. 01 copy of the mandatory documents shall be submitted to the tax authority.
2. The tax documents must be signed and issued intra vires; the format of the document, the signature and the seal on the document must comply with law.
3. The tax documents sent online must comply with the laws on electronic transactions.
4. The language of tax documents is Vietnamese. The documents in foreign languages must be translated into Vietnamese. The taxpayer shall add their signature and seal on the translation and is responsible for the accuracy of the translation. If the length of the document in foreign language exceeds 20 A4 pages, the taxpayer shall make a written request for permission to translate only the terms and conditions related to tax determination.
For the Notice of eligibility for tax exemption or reduction according to a Double taxation agreement, the taxpayer shall translate only the name of the contract, the names of articles, the contract period or the period during which the expert of the foreign contractor is present in Vietnam (if any), the responsibilities and commitments of every parties, the stipulations about confidentiality and product ownership (if any), the persons eligible to sign the contract, the information about tax determination (if any). A photocopy of the contract certified by the taxpayer shall be enclosed thereto.
Consular legalization of the documents issued by foreign authorities is only compulsory in the cases mentioned in Article 16, Article 20, Article 44, and Article 54 of this Circular.
5. If any tax document does not comply with the aforementioned requirements, the tax authority shall request the sender to rectify and resubmit it.
6. The time the tax authority receives the satisfactory document or translation is considered the receiving time of the document.
Article 6. Transaction with tax authorities
1. The legal representative of the taxpayer shall directly sign the tax documents or delegate their deputy to do so. The delegation must be prescribed in writing at the company.
2. Delegating transaction with tax authorities
- The legal representative of the taxpayer may delegate their deputy to sign the tax documents.
- The taxpayer that is an individual may delegate another organization or individual in writing (except for tax agents defined in Clause 3 of this Article) to make transaction with the tax authority in accordance with the Civil Code.
- The written delegation must specify the delegation period and delegated tasks. The written delegation must be sent to the tax authority together with the first declaration during the same delegation period.
3. Where the taxpayer signs a taxation service contract with a tax agent, the legal representative of the tax agent shall add a signature and seal on every tax document. The tax declaration must contain the full name and license number of the employee of the tax agent. Only the delegated tasks in the taxation service contract shall be performed.
At least 05 days before the performing the contractual tasks for the first time, the taxpayer must send a written notification to the tax authority of the purposes of the taxation services together with a photocopy of the taxation service contract, which is certified by the taxpayer.
The rights and obligations of tax agents are specified in the documents on provision of taxation services issued by the Ministry of Finance.
If the tax authority needs to inform the issues related to the tax documents completed by the tax agent under the delegation of the taxpayer, the tax authority shall inform such issues to the tax agent, and the tax agent shall notify the taxpayer.
Article 7. Receipt of tax dossiers at tax authorities
1. If the tax dossier is directly submitted at the tax authority, the official that receives shall put a stamp on the dossier, record the receipt time and quantity of documents in the dossier.
2. If the dossier is sent by post, the tax official shall add a date stamp on the dossier and record it.
3. If the dossier is sent electronically, the tax authority shall receipt, check and accept it via the electronic data processing system.
4. If additional documents must be provided, the tax authority must notify the taxpayer or tax agent within the day if the dossier is submitted directly, within 03 working days if the dossier is sent by post or electronically.
Article 8. Expressions of deadlines
1. If the time limit is expressed as "days”, it means continuous calendar days including days off.
2. Where the time limit is expressed as "working days”, it means working days of state agencies, excluding days off.
3. If the deadline is a specific date, the expiration date is the day after the stated day.
4. If the deadline is a day off, the actual deadline shall be the day after the day off.
5. The submission date is the day on which the tax authority receives the sufficient and valid documents.
Article 9. Adjustment of tax registration information
If the taxpayer has been granted tax registration but has not informed the tax authority of their accounts at commercial banks or credit institutions before the Decree No. 83/2013/ND-CP takes effect, such information must be provided in the adjustment form (form 08-MST enclosed herewith) by December 31, 2013.
If the taxpayer’s accounts at commercial banks or credit institutions are changed or added during the business, the taxpayer must send an adjustment form (form No. 08-MST enclosed herewith) to the supervisory tax authority must be informed within 10 days from the day on which such change occurs (do not use the form 08-MST enclosed with the Circular No. 80/2012/TT-BTC dated May 22, 2012).
Tìm kiếm
Thông tư 156/2013/TT-BTC (Bản Word)
Thông tư 156/2013/TT-BTC (Bản Pdf)