Chapter IV
AUTHORIZING TAX COLLECTION
Article 36. Entitlement to authorize tax collection
1. Tax authorities may authorize other organizations and individuals to collect the following taxes:
- Tax on agricultural land of households and individuals;
- Tax on non-agricultural land of households and individuals;
- Tax incurred by the business households that pay flat tax;
- Personal income tax.
Tax authorities may authorize other organizations and individuals to collect other taxes if approved by the Minister of Finance.
2. Tax collection shall be authorized under a contract between the Director of the tax authority and the legal representative of the authorized entity, except for authorization of collection of tax on irregular incomes.
3. The range of authorization of collection of tax from the business households that pay flat tax shall be decided by the Director of the General Department of Taxation. Before signing a contract to authorize tax collection, the authorized party must send the tax authority with a list of tax-collecting employees. The Director of the Department of Taxation shall impose standards of local tax-collecting employees.
4. The authorization contract (form 01/UNTH enclosed herewith) must contain:
- The taxes authorized to collect;
- The areas of tax collection;
- The delegated tasks: dispensing tax declarations, urging taxpayers to submit tax declarations, collecting tax declarations and submit them to tax authorities; dispensing tax notices, collecting tax and transferring collected tax to government budget; providing information about new taxpayers or the taxpayers that change their business lines or scale.
- Rights and responsibilities of the authorizing party and authorized party:
- Regulations on reporting contract performance; regulations on settlement of tax receipts;
- Authorization period and authorization cost.
At the end of the authorization period or when the authorization contract terminates because one party violates the contract, both parties must make a notice of contract finalization (form 02/UNTH enclosed herewith).
Appendices shall be made when more tasks are added or when the contract is extended.
Article 37. Responsibilities of the authorized party
The authorized party must mobilize qualified employees to perform the contract. The authorized party must not authorize any third party to perform the authorization contract signed with the tax authority.
1. The authorized party shall receive tax declarations from the tax authority, dispense them, provide instructions on declaring tax, urge taxpayers to declare tax, collect tax declarations from taxpayers and send them to the tax authority on schedule.
2. The authorized party shall receive tax notices from the tax authority and send them to taxpayers at least 05 days before the deadline written on the tax notices, and urge taxpayers to pay tax properly.
3. The authorized party must issue tax receipts to taxpayers when collecting tax, and manage such receipts properly.
4. Transferring collected tax to government budget:
The authorized party shall transfer in full the collected tax and other amounts to State Treasuries. The total amount transferred to government budget is the total amount of collected tax on the tax receipts.
When transferring tax to the State Treasury, the authorized party must make a list of tax receipts and a deposit slip. The State Treasury shall send the documents about the transferred tax to the tax authority.
The tax authority shall specify the time and amount of tax the authorized party must transfer to State Treasury. The authorized party shall transfer tax to the State Treasury within 05 days if tax is collected in remote areas where traveling is difficult, or 03 days otherwise. If the collected tax is higher than 10 million VND, it must be immediately transferred to government budget. The Director of the Department of Taxation might consider allowing the taxpayer to make the transfer on the next working day if tax is collected in a disadvantaged or severely disadvantaged area.
5. Reporting collected tax and tax receipts
a) Reporting collected tax:
By the 5th of the next month, the authorized party shall make and send a report on the tax collected and transferred in the previous month (form 03/UNTH enclosed herewith) to the tax authority. The report must show the collected amount, uncollected amount, causes, and suggested solutions. The Sub-department of taxation that receives the report from the authorized party shall check every receipt, the collected amount, the transferred amount, and compare them with the amount verified by the State Treasury. Any difference found must be investigated to attribute responsibility.
b) Tax receipts:
Every month by the 5th of the next month, the authorized party shall make and send a list of used and unused tax receipts to the tax authority.
After 10 days from the end of the calendar year, the authorized party shall send a report on the quantity of used receipts (form 04/UNTH enclosed herewith) to the tax authority, and transfer the unused receipts to the year. In case the contract is terminated ahead of schedule, the authorized party shall finalize the contract and collect the receipts as prescribed.
The party shall face penalties for late settlement of receipts, late transfer of collected tax to government budget, collecting tax without receipts, or issuing incorrect invoices.
6. Monitoring and notifying the tax authority of new taxpayers or changes in the scale or business lines of local taxpayers.
Article 38. Responsibilities of the authorizing tax authority
The tax authority is responsible for the implementation of policies and administration of taxes locally.
1. Announce cases taxpayers must pay tax via authorized tax collectors, the authorized tax collectors, and the deadlines for paying tax.
2. Give tax notices and tax records to the authorized tax collector at least 10 days before the deadline for sending tax notices mentioned in Chapter III of this Circular.
3. Provide sufficient tax receipts for the authorized tax collector; instruct the authorized tax collector to use and manage the receipts properly. The person assigned by the authorized tax collector to receive the receipts must present the written request and the letter of introduction.
4. Pay for the authorization cost according to the authorization contract.
5. Inspect the collection and transfer of collected tax by the authorized tax collector
According to the receipts for collected tax and the deposit slip, which certifies the transfer of collected tax, the tax authority shall record the tax and determine the amount of outstanding tax.
The tax authority shall issue decisions on penalties for late payment of tax, transfer them to the authorized tax collector, then the authorized tax collector shall give them to taxpayers. The authorized tax collector is responsible for urging taxpayers to pay tax and late payment interest in full.
Article 39. Funding for authorization
The funding for authorization is extracted from the tax authority’s budget. The Director of the General Department of Taxation shall decide the amount paid to the authorized tax collector according to the local conditions and the taxes.
Funding shall be provided by wire transfer to the authorized collector’s account at a bank or State Treasury, not in cash. The tax authority must pay the authorized collector for the collection cost according to the amount of tax transferred to government budget.
Tìm kiếm
Thông tư 156/2013/TT-BTC (Bản Word)
Thông tư 156/2013/TT-BTC (Bản Pdf)