Chương IV Thông tư 28/2011/TT-BTC: Uỷ nhiệm thu thuế

Chapter IV

TAX COLLECTION AUTHORIZATION

Article 29. Competence to authorize tax collection and scope of authorization

1. Tax agencies may authorize organizations and individuals to collect some taxes under the former's management as listed below:

- Agricultural land use tax;

- Housing and land tax;

- Tax on business households that pay tax according to the presumption method;

- PIT.

For other taxes to be collected by other organizations and individuals as under by tax agencies' authorization, such authorization must be approved by the Minister of Finance.

2. Tax collection must be authorized under contracts between the head of a tax administration and the at-law representative of an agency or organization or an individual authorized to collect tax except tax collection authorization for irregular incomes of foreign contractors.

3. A tax collection authorization contract shall be made according to form No. 01/UNTH provided in this Circular and must specify:

- Tax to be collected under authorization;

- Locality in which tax will be collected under authorization;

- Scope of authorization, such as guiding taxpayers to declare tax; urging taxpayers to submit tax returns and pay tax; collecting tax returns and tax from taxpayers and submitting tax returns to tax agencies; remitting tax amounts into the state budget; checking and reporting on those subject to tax declaration and payment but failing to do so; providing new information or changed information on taxpayers in localities in which organizations or individuals are authorized to collect tax; and collecting tax amounts from taxpayers and remitting these amounts into state budget revenue accounts.

- Powers and responsibilities of authorizing and authorized parties;

- Regulations on reporting on contract performance; regulations on payment for tax receipts and forms and funds for tax collection authorization;

- Tax collection authorization duration. Past this duration, both parties shall liquidate the contract and make a liquidation record according to form No. 02/UNTH provided in this Circular.

Article 30. Responsibilities of authorized parties

Authorized tax collectors shall perform tax collection authorization contracts already signed with tax agencies and may not further authorize any third party to perform such contracts. Some specific details of a tax collection authorization contract comply with the following guidance:

1. Collecting tax returns from taxpayers:

Authorized tax collectors shall explain and guide taxpayers in tax regulations and tax registration, declaration and payment responsibilities; provide tax returns and guide taxpayers in tax declaration; urge taxpayers to make tax declaration and collect tax returns from taxpayers for submission to tax agencies within the prescribed time limit.

2. Sending tax payment notices and urging taxpayers to pay tax:

When receiving tax payment notices, authorized tax collectors shall compare these notices with tax registers. If such notices are improper or incomplete, they shall promptly report such to tax agencies for issuing other notices to conform with tax registers.

Authorized tax collectors shall send, tax payment notices to taxpayers at least 5 days before the last day of the tax payment time limit indicated in tax payment notices and, upon sending these notices, request recipients to sign for certification, and urge taxpayers to pay tax within the specified time limit.

In case of authorized collection of PIT, tax payment notices are not required; tax collection-authorizing parties shall urge taxpayers to pay tax according to their tax returns.

3. Organizing tax collection and payment and issuing documents to taxpayers:

Upon tax collection, tax collection-authorizing parties shall write a tax receipt once for three copies, indicating the tax amount, type of tax, tax period and other details. Tax receipts shall be numbered in the ascending order without skipping numbers and fully and clearly filled in, and signed with the collector's full name. After checking and fully receiving a tax amount, the collector shall hand the tax receipt to the taxpayer.

4. Remitting collected tax amounts into the state budget:

Authorized tax collectors shall fully and promptly remit collected tax amounts and other amounts into the state budget at state treasuries. Tax amounts to be remitted into the state budget are the total sum of money recorded as revenues in tax receipts.

When remitting tax amounts into state treasuries, authorized tax collectors shall make a list of receipts and make a document of tax remittance in cash into the state budget. State treasuries shall transfer documents on the remitted amounts collected under authorization to tax agencies for monitoring and management.

Tax agencies shall sign tax collection authorization contracts indicating the time of tax collection and collected tax amounts to be remitted into state treasuries by authorized tax collectors at the rates and in localities as guided by the General Department of Taxation. Authorized tax collectors shall remit tax amounts into state treasuries within 5 days after collecting them, for deep-lying, remote and travel-inconvenient areas, and 3 days, for other areas. A tax amount exceeding VND 10 million must be immediately remitted into the state budget, except cases of objective reasons in extreme difficulty- or difficulty-hit areas in which directors of provincial-level Tax Departments may, consider and decide to remit the collected tax amount exceeding VND 10 million into the state budget on the subsequent working day.

5. Finalization of collected tax amounts and tax receipts with tax agencies:

a/ Finalization of collected tax amounts:

On the 5th of a month at the latest, authorized tax collectors shall make reports on tax amounts already collected and remitted in the previous month according to form No. 03/UNTH provided in this Circular and send them to tax agencies. Such reports must indicate amounts to be collected, amounts already collected, amounts not yet collected and reasons therefore, and measures to urge payment of remaining tax amounts. When receiving these reports, district-level Tax Departments shall carefully examine each receipt, tax amounts already collected, tax amounts already remitted into the state budget, and compare them with actually remitted tax amounts as certified by state treasuries. If there is a difference, they shall make records stating causes for identifying responsibilities of involved parties.

b/ Settlement of tax receipts:

Once a month on the 5th at the latest, authorized tax collectors shall make tables of settlement of tax, charge and fee receipts already used and number of receipts not yet used according to each type of receipt with tax agencies under regulations.

Ten days after the end of a calendar year, authorized tax collectors shall make reports on settlement of the use of tax receipts with tax agencies with regard to the number of tax, charge and fee receipts already used and transfer receipts not yet used to the subsequent year according to form No. 04/UNTH provided in this Circular.

All acts of late settlement of receipts or late remittance of collected tax amounts into the state budget are regarded as appropriating tax amounts. Authorized tax collectors shall be handled under current law if they collect tax without issuing receipts or with irrelevant receipts.

6. Authorized tax collectors shall monitor and report to tax agencies on new taxpayers or changes in taxpayers' business scale or commodity lines in localities they are authorized to collect tax.

Article 31. Responsibilities of tax collection-authorizing tax agencies

Tax agencies are responsible for implementing policies and managing taxes of different kinds in localities.

1. To publicize cases subject to tax collection authorization to taxpayers for compliance.

2. To issue tax payment notices and hand them together with approved tax registers to authorized tax collectors at least 10 days before the deadline for sending tax payment notices specified in Chapter III of this Circular.

3. To fully and promptly issue tax receipts to authorized tax collectors and guide them in managing and using tax receipts under regulations. When applying for issuance of tax receipts, authorized tax collectors shall make written requests and letters of introduction for the persons authorized to take the receipts.

4. To pay tax collection authorization funds under signed contracts.

5. To examine tax collection and remittance by authorized tax collectors:

Based on the receipts of tax amounts already collected and settled with tax agencies by authorized tax collectors and on the issued documents of money remittance into the state budget as well as state treasuries' certification of such remittance, tax agencies shall make tax accounting and determine tax arrears for taking appropriate managerial measures.

Tax agencies shall issue decisions imposing fines on late tax payment for cases of late tax payment and transfer the decisions to authorized tax collectors for further transfer to taxpayers. Authorized tax collectors shall urge taxpayers to fully remit tax amounts and fines for late tax payment into the state budget.

Article 32. Funds for authorized tax collection

Authorized tax collectors may enjoy funds for their tax collection which come from operating funds of tax agencies.

The Ministry of Finance shall issue a separate guidance on funds for authorized tax collection as appropriate in each locality and for each kind of tax.