Chương I Thông tư 80/2021/TT-BTC: Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides guidance on state budget revenues under management of tax authorities specified in Article 7, Article 28, Article 42, Article 59, Article 60, Article 64, Article 72, Article 73, Article 76, Article 80, Article 86, Article 96, Article 107 and Article 124 of the Law on Tax Administration dated June 13, 2019, Article 30 and Article 39 of Decree No.126/2020/ND-CP regarding tax declaration currencies, tax payment in foreign currencies, exchange rates; duties, entitlements and responsibilities of tax advisory councils of communes and commune-level towns (hereinafter referred to as "communes"; declaring, calculating, distributing tax; tax forms; handling of late tax payment; handling of overpaid tax, late payment interest, fines; application for tax payment in instalments, application for tax deferral; procedures for tax refund, classification of tax refund applications, receipt of tax refund applications; applications for tax exemption and reduction; applications for cancellation of tax, late payment interest, fine debts; development, collection, processing and management of taxpayers’ information; procedures for tax inspection, tax administration of e-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam; authorized collection.

Article 2. Regulated entities

This Circular applies to taxpayers, tax authorities, tax officials, other relevant state authorities, organizations and individuals according to Article 2 of the Law on Tax Administration.

Article 3. Definitions

Besides the terms defined in the Law on Tax Administration and Decree No.126/2020/ND-CP, some terms in this Circular are construed as follows:

1. “e-commerce” means some or all commerce processes using electronic media connected to the Internet, mobile telecommunications networks or other open networks as defined in the Government’s Decree No. 52/2013/ND-CP dated 16/5/2013.

2. “digital platform-based business” means business operations by entities via intermediate digital systems in order to connect to customers; all connection activities take place in the digital environments.

3. “province” means a province or a central-affiliated city.

4. “distribution of tax obligations” means the taxpayer declaring tax at the supervisory tax authority or tax state budget revenue-managing tax authority and determine the amount of tax payable in each province to which state budget revenue is distributed (hereinafter referred to as “receiving province”) as prescribed by law.

5. “supervisory tax authorities” include:

a) The tax authority responsible for the administrative division where the taxpayer’s is headquartered, except the case in Point c of this Clause;

b) The tax authority responsible for the administrative division in another province where the taxpayer’s dependent unit is located to which the dependent unit directly declares tax;

c) Major Enterprise Departments of Taxation affiliated to General Department of Taxation that are established under the Prime Minister’s Decision No. 15/2021/QD-TTg dated 30/3/2021;

d) Supervisory tax authorities of individuals earning salaries and remunerations are the tax authorities that issue their taxpayer identification numbers (TIN) and will be changed according to the tax authorities that finalize their tax as per regulations;

dd) In case an individual receives inheritance or gift that are securities or stakes in business organizations in Vietnam and has to declare tax directly at the tax authority, his/her supervisory tax authority shall be the supervisory tax authority of the issuer; in case the issuer has multiple supervisory tax authorities, the supervisory tax authority of the individual shall be the tax authority of the area where he/she resides.

The supervisory tax authority may be written on the taxpayer registration certificate or TIN notice or supervisory tax authority notice when issuing the enterprise ID number, corporate ID number, TIN or when changing registration information or reassigning supervisory tax authorities as prescribed by law.

6. “tax authority of the receiving province” is the tax authority that is located within the administrative division where the state budget revenue is received and specified by the taxpayer on the tax return but must not receive tax declaration dossiers from taxpayers as per regulations. A tax authority of the receiving province can be:

a) The tax authority that is located in the administrative division where the taxpayer is headquartered but is not the supervisory tax authority of the taxpayer.

b) The tax authority that is located in a province other than the province in which the taxpayer is headquartered but still receives the state budget revenues according to Clause 2 and Clause 4 Article 11 of Decree No.126/2020/ND-CP, Articles 12, 13, 14, 15, 16, 17, 18 and 19 of this Circular.

7. “state budget revenue-managing tax authority” is the tax authority that is located within the administrative division where the procedures for declaring, paying, refunding, reducing, exempting tax, and other procedures are completed according to the Law on Tax Administration and its guiding documents or assigning documents of competent authorities, but is not the supervisory tax of the taxpayer.

8. “dependent units” include branches and representative offices.

9. “business location” is any location where the taxpayer’s business operations take place (except the location of the headquarters and dependent units.

10. “sub-departments of taxation” include sub-departments of taxation and regional sub-departments of taxation.

11. “physical damage” means damage to the taxpayer’s assets that can be converted to money such as: equipment, machinery, vehicles, supplies, goods, factories, offices, money, papers that are as valuable as money.

Article 4. Tax declaration currencies, tax payment in convertible foreign currencies and actual exchange rates

1. Cases of tax declaration and tax payment in convertible foreign currencies:

a) Petroleum exploration and extraction (except crude oil, condensate, natural gas for sale in Vietnam or otherwise prescribed by the Government), including: resource royalty, corporate income tax (CIT); surcharges on distributable surplus of oil in case of increase in crude oil price; profit on oil and gas distributed to the host country; signature bonus; discovery bonus; production bonus; payment for access to petroleum documentation; damages for non-fulfillment of minimum requirements; CIT on income from transfer of right to participate in petroleum contracts; special taxes, surcharges and CIT on retained oil surplus of Vietsovpetro JV in block 09.1 that are declared and paid to state budget using convertible foreign currencies.

b) Fees, charges and other amounts collected by diplomatic missions of the Socialist Republic of Vietnam.

Declared and paid to state budget using the foreign currencies prescribed in the documents on fees, charges and other amounts.

c) Fees and charges that may be collected in foreign currencies by agencies and organizations in Vietnam:

Declared and paid to state budget using the foreign currencies prescribed in the documents on fees and charges.

d) E-commerce, digital platform-based business and other services provided by overseas suppliers without permanent establishments in Vietnam:

Declared and paid to state budget using convertible foreign currencies.

2. Actual exchange rates shall comply with accounting laws.

Article 5. Responsibility for tax administration of supervisory tax authorities, tax authority of the receiving province and state budget revenue-managing tax authority

1. Supervisory tax authorities

Supervisory tax authorities shall fully comply with regulations on tax administration of the Law on Tax Administration and its guiding documents (except the regulations of Clause 3 of this Article. To be specific:

a) Receive tax declaration dossiers, extend deadlines for submission of tax declaration dossiers and impose penalties for violations committed by taxpayers against regulations of law on submission of tax declaration dossiers.

b) Calculate late payment interest, adjust late payment interest payable by taxpayers.

c) Instruct, urge taxpayers to declare and pay tax.

d) Implement measures for collection of tax debts and enforce payment of tax debts.

dd) Receive and process applications for tax deferral, tax payment in instalments, chargeoff, tax debt cancellation, exemption of late payment interest, cancellation of late payment interest.

e) Receive and process written requests for settlement of overpaid amounts of taxpayers in accordance with Article 25 and Article 26 of this Circular.

g) Receive and process applications for tax refund of taxpayers in accordance with Chapter V of this Circular.

h) Receive and process applications for tax exemption and reduction in accordance with Chapter VI of this Circular.

i) Carry out inspection and impose penalties for violations discovered on inspection (if any).

k) In case the taxpayer has to pay tax in multiple administrative divisions, the supervisory tax authority shall also have the following duties:

k.1) Determine whether the taxpayer is subject to tax obligation distribution as prescribed in Article 12, Article 13, Article 14, Article 15, Article 16, Article 17, Article 18, Article 19 of this Circular in order to provide instructions and urge the taxpayer to determine the amount of tax payable in each receiving province, submit the tax distribution sheet together with the tax declaration dossier to the supervisory tax authority; impose penalties for violations committed by the taxpayer against regulations of law on submission of tax declaration dossiers.

k.2) Calculate late payment interest, adjust late payment interest on the total amount of tax payable by the taxpayer (including the tax payable in the receiving province).

k.3) Instruct, urge taxpayers to declare and pay tax in the receiving province.

k.4) Preside over the implementation of measures for collection of tax debts, enforcement of tax debt payment in the receiving province; concurrently inform the tax authority of the receiving province in accordance with Point b Clause 6 Article 3 of this Circular for cooperation.

k.5) Preside over the receipt of applications for tax deferral, tax payment in instalments, chargeoff, tax cancellation in the receiving province; concurrently inform the tax authority of the receiving province in accordance with Point b Clause 6 Article 3 of this Circular for cooperation.

k.6) Preside over the receipt and processing of applications for exemption of late payment interest, cancellation of late payment interest on the tax debt in the receiving province.

k.7) Preside over the receipt of written requests for settlement of overpaid tax in the receiving province and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Article 25 and Article 26 this Circular.

k.8) Preside over the receipt of applications for tax refund of taxpayers and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Section 2 Chapter V of this Circular.

k.9) Preside over the receipt and processing of applications for tax exemption/reduction of the taxpayer in receiving province and cooperate with the tax authority of the receiving province specified in Point b Clause 6 Article 3 of this Circular in processing in accordance with Section 2 Chapter VI of this Circular.

k.10) Take charge and cooperate with the tax authority of the receiving province in carrying out inspection of the taxpayer’s entire business operation and imposing penalties for violations discovered on inspection (if any), including determination of tax payable in the receiving province.

k.11) Consolidate data and submit reports to the People’s Council and the People’s Committee on collection of state budget revenues, including all amounts paid to state budget and refunded to taxpayers in the administrative division, including the amounts payable by the taxpayers that are located within the administrative division but are under management of other supervisory tax authorities.

2. Tax authorities of the receiving provinces:

a) Supervise taxpayers declaring distribution of tax obligations and paying tax in the receiving province; request taxpayers to provide information and documents relevant to the distributed tax obligations; inform the supervisory tax authority in case a taxpayer fails to comply or fully comply with regulations on tax obligation distribution.

b) Implement certain measures for collection of tax debts, enforcement of tax debt payment in the receiving province and inform supervisory tax authorities (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

c) Cooperate in processing applications for tax deferral, tax payment in instalments, chargeoff, tax cancellation in the province at the request of supervisory tax authorities (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

d) Preside over or cooperate with supervisory tax authorities in offsetting overpaid tax in accordance with Article 25 and Article 26 of this Circular (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

dd) Cooperate in refunding overpaid tax to taxpayers at the request of supervisory tax authorities in accordance with Section 2 Chapter V of this Circular (except tax authorities of the receiving provinces specified in Point a Clause 6 Article 3 of this Circular).

e) Cooperate in inspection of taxpayers at the request of supervisory tax authorities

3. State budget revenue-managing tax authorities:

State budget revenue-managing tax authorities shall fully comply with regulations on tax administration of the Law on Tax Administration and its guiding documents (except the regulations of Clause 3 of this Article regarding the revenues under their management. To be specific:

a) Receive tax declaration dossiers, extend deadlines for submission of tax declaration dossiers and impose penalties for violations committed by taxpayers against regulations of law on submission of tax declaration dossiers regarding the revenues under their management.

b) Calculate, adjust late payment interest on the amounts receivable under their management. In the cases specified in Point b and Point c Clause 13 of this Circular, late payment interest shall be calculated and adjusted by the supervisory tax authority.

c) Instruct, urge taxpayers to declare and pay tax regarding the revenues under their management.

d) Implement measures for collection of tax debts and enforce payment of tax debts regarding the revenues under their management.

dd) Receive and process applications for tax deferral, exemption of late payment interest, cancellation of late payment interest regarding the revenues under their management prescribed in Article 22, Article 23 and Article 24 of this Circular.

e) Receive and process written requests for settlement of overpaid amounts of taxpayers regarding the revenues under their management in accordance with Article 25 and Article 26 of this Circular.

g) Receive and process applications for VAT tax refund of the investment projects under their management in accordance with Section 1 Chapter V of this Circular.

h) Receive and process applications for refund of overpaid tax regarding the revenues under their management in accordance with Section 2 Chapter V of this Circular.

i) Receive and process applications for tax exemption and reduction of taxpayers regarding the revenues under their management in accordance with Chapter VI of this Circular.

k) Carry out inspection of taxpayers having revenues under their management and impose penalties for violations discovered on inspection (if any).

l) In case the taxpayer is subject to tax obligation distribution regarding the revenues specified in Point dd Clause 1 of Article 13, Article 15, Point d Clause 1 Article 17 of this Circular, the state budget revenue-managing tax authority shall also perform the duties of the supervisory tax authority according to Point k Clause 1 of this Article.