Chương VI Thông tư 80/2021/TT-BTC: Miễn thuế, giảm thuế; nộp dần tiền thuế; xoá nợ tiền thuế, tiền phạt, tiền chậm nộp

Chapter VI

TAX EXEMPTION, TAX REDUCTION; TAX PAYMENT IN INSTALMENTS; CANCELLATION OF UNPAID TAX, FINES AND LATE PAYMENT INTEREST

Article 51. Procedures, documentation and the cases in which taxpayers determine tax eligible for exemption or reduction themselves

1. Taxpayers may determine tax eligible for exemption or reduction themselves in the following cases:

a) CIT: the taxpayer is eligible for incentives including preferential tax rates, duration of tax exemption or reduction, and tax-free income according to CIT laws;

b) Resource royalty: Natural fishing is exempted from resource royalty; extraction of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use is exempted from resource royalty; extraction of natural water for hydropower production by households and individuals for domestic use; use of allocated or leased land; extraction of dirt for leveling, construction of military works, dikes;

c) Licensing fees: Cases of licensing fee exemption are prescribed in Article 3 of the Government’s Decree No. 139/2016/ND-CP dated 04/10/2016, Clause 1 Article 1 of the Government’s Decree No. 22/2020/ND-CP dated 24/02/2020 on amendments to Decree No. 139/2016/ND-CP.

d) PIT: Any individual earning income from salary or remuneration and has the tax payable after annual finalization of 50.000 VND or lower;

dd) In other cases, the taxpayer shall determine the amount of tax eligible for exemption or reduction in the tax declaration dossier or application for tax exemption or tax reduction and send it to the supervisory tax authority or the state budget revenue-managing tax authority, except the cases specified in Clause 1 Article 52 of this Circular.

2. Procedures and documentation for tax exemption and tax reduction:

a) Regarding CIT mentioned in Point a Clause 1 of this Article:

a.1) The tax finalization form;

a.2) The Appendix of CIT eligible for incentives;

a.3) Documents relevant to the determination of tax eligible for exemption or reduction.

b) Regarding resource royalty mentioned in Point b Clause 1 of this Article:

b.1) Organizations and individuals are not required to prepare monthly resource royalty returns and finalize resource royalty annually.

b.2) Procedures for exemption of resource royalty on extraction of branches, tops, firewood, bamboo, rattan, cork, apricot for domestic use by individuals:

The application form No. 06/MGTH in Appendix I hereof which must be certified by the People’s Committee of the commune where the individual resides. This document shall be sent 01 time before extraction to the sub-department of taxation responsible for the area in which the individual resides.

b.3) Procedures for exemption of resource royalty on natural water used for hydropower production for domestic use by households and individuals:

The application form No. 06/MGTH in Appendix I hereof enclosed with the description of the equipment for hydropower production serving domestic use which must be certified by the People’s Committee of the commune where the individual resides. This document shall be sent 01 time before extraction to the supervisory tax authority of the area where water is used.

b.4) Procedures for exemption of resource royalty on allocated or leased land; extraction of dirt for leveling, construction of military works, dikes

The organization or individual to which land is allocated or leased or the contractor shall submit application form No. 06/MGTH enclosed with this Circular together with copies of the documents issued by competent authorities to approve the construction in the area of the investor, about the construction of the military works, dikes; the contractor (if any) shall have a contract with the investor. These documents shall be sent to the supervisory tax authority of the area where the piece of land is located before extraction in order to be granted resource royalty exemption.

c) The aforementioned procedures do not apply to natural fishing and extraction of natural water by households and individuals for domestic use, which is eligible for resource royalty exemption, and the cases in which the taxpayer determines the resource royalty eligible for exemption or reduction specified in Point c and Point d Clause 1 of this Article.

Article 52. Procedures, documentation and the cases in which tax authorities issue notices and decisions on tax exemption or tax reduction

1. The tax authority shall issue a notice or decision on tax exemption or tax reduction in the following cases:

a) Exemption of PIT on the incomes prescribed in Clauses 1, 2, 3, 4, 5, 6 Article 4 of the Law on Personal Income Tax;

b) Reduction of tax payable by individuals, household businesses and individual businesses facing difficulties due to natural disasters, conflagrations, accidents, fatal diseases that affect their ability to pay tax;

c) Reduction of excise tax payable by taxpayers that produce goods subject to excise tax and are facing difficulties due to natural disasters, conflagrations, accidents according to regulations of law on excise tax;

d) Exemption, reduction of resource royalty payable by taxpayers that are affected by natural disasters, conflagration or accidents that cause damage to the resources on which resource royalty is paid;

dd) Exemption and reduction of non-agricultural land use tax:

e) Exemption and reduction of non-agricultural land use tax shall be granted in accordance with regulations of the Law on Use of Non-agricultural Land and the National Assembly’s Resolutions;

g) Exemption, reduction of land rents, water surface rents and land levies;

h) Exemption of registration fees.

2. Procedures and documentation of tax exemption and tax reduction in the cases specified in Clause 1 of this Article shall comply with Articles 53 through 61 of this Circular

Article 53. Procedures and documentation for tax exemption in the cases mentioned in Point a Clause 1 Article 52 of this Circular

1. In case of transfer, inheritance, gifting of real estate (including off-the-plan housing, off-the-plan construction works, construction works and housing that have been transferred and put into operation by project owners but have not been granted certificates of LUR and ownership of property on land according to housing laws and real estate business laws) between spouses, biological parents and children, adoptive parents and adopted children, parents-in-law and children-in-law, grandparents and grandchildren, siblings. The tax exemption application shall include: the application form No. 03/BDS-TNCN in Appendix II hereof and documents proving eligibility for tax exemption on a case-by-case basis. To be specific:

a) Regarding transfer, inheritance, gifting of real estate between two spouses, one of the following documents is required: copy of the family register, copy of the marriage certificate, court decision on divorce, remarriage (in case of division of a house due to divorce, consolidation of ownership due to remarriage).

b) Regarding transfer, inheritance, gifting of real estate between a biological parent and biological child, one of the following documents is required: copy of the family register (if they share the same family register) or copy of the birth certificate. In case of an illegitimate child, it is required to have copies of the decision on parental recognition issued by a competent authority.

c) Regarding transfer, inheritance, gifting of real estate between an adoptive parent and an adopted child, one of the following documents is required: copy of the family register (if they share the same family register) or copy of the decision on recognition of adoption issued by a competent authority.

d) Regarding transfer, inheritance, gifting of real estate between a paternal grandparent and a grandchild, the following documents are required: copy of the birth certificate of the grandchild, copy of the birth certificate of the grandchild's biological father; or copy of the family register showing the relationship between the grandparent and the grandchild; or other documents showing the relationship between the grandparent and the grandchild certified by competent authorities.

dd) Regarding transfer, inheritance, gifting of real estate between a maternal grandparent and a grandchild, the following documents are required: copy of the birth certificate of the grandchild, copy of the birth certificate of the grandchild's biological mother; or copy of the family register showing the relationship between the grandparent and the grandchild; or other documents showing the relationship between the grandparent and the grandchild certified by competent authorities.

e) Regarding transfer, inheritance, gifting of real estate between two siblings, the following documents are required: copy of the family register or copy of the birth certificates of the transferor and the transferee showing that they are children of the same parents, the same father or the same mother, or other documents proving their consanguinity certified by competent authorities.

g) Regarding transfer, inheritance, gifting of real estate between two a parent-in-law and a child-in-law, the following documents are required: copy of the family register showing their relationship; or copy of the birth certificate and marriage certificate of the child-in-law.

h) In case the transfer, inheritance, gifting of real estate is eligible for tax exemption mentioned in Clause 1 of this Article but the transferor or the transferee does not have a birth certificate of family register, it is mandatory to have confirmation of a competent authority of the relationship between the transferor and the transferee as the basis for determination of income eligible for tax exemption.

2. In case the State allocates land to an individual free of charge or grants land levy reduction as prescribed by law, the application shall include:

Copy of the decision on land allocation issued by the competent authority.

3. In case of relocation of agricultural land granted by the State for production among households and individuals, the application shall include: Written agreement or contract on relocation between the parties which is certified by a competent authority.

Copies of the documents in case of real estate transfer and relocation of agriculture land mentioned in Clause 1, Clause 2 and Clause 3 must be notarized or authenticated by competent authorities.

4. In case the transferring individual only has one house or one piece of residential land in Vietnam and it is eligible for PIT exemption, the application shall include:

The transferring individual shall submit the tax declaration dossier according to Point 9.3 of Appendix I of Decree No. 126/2020/ND-CP. On the tax return form No. 03/BDS-TNCN in Appendix II hereof, the individual shall declare the income eligible for PIT exemption according to regulations of law on sole house or piece of land and take legal responsibility for this declaration.

Article 54. Procedures and documentation for tax reduction in the cases mentioned in Point b Clause 1 Article 52 of this Circular

1. In case the taxpayer is facing difficulties due to a natural disaster or conflagration, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof. Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

c) In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law;

d) In case of damage to soil or crops, the finance authority shall assess the damage;

dd) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

e) Documents on payments for the costs of the conflagration or disaster recovery;

g) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident;

dd) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

3. In case the taxpayer is having a fatal disease, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copies of the medical record or medial record summary or health record as prescribed by regulations of law on medical examination and treatment;

c) Documents proving the cost of medical examination and treatment issued by health authorities; or invoices for purchase of medicines and the doctors' prescriptions;

d) The PIT finalization form No. 02/QTT-TNCN in Appendix II hereof (if the taxpayer applies for reduction of PIT on salary or remunerations).

Article 55. Procedures and documentation for reduction of excise tax cases mentioned in Point b Clause 1 Article 52 of this Circular

1. In case the taxpayer is facing difficulties due to a natural disaster, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster occurred according to Form No. 02/MGTH in Appendix I hereof;

 Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

c) The financial statement (if the taxpayer is an enterprise) enclosed with the analysis of damage and loss.

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident.

Article 56. Procedures and documentation for exemption and reduction of resource royalty mentioned in Point d Clause 1 Article 52 of this Circular

1. In case of exemption or reduction of resource royalty due to a natural disaster or conflagration that causes damage to the resources on which resource royalty is paid, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof.

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof.

Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

c) In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

2. In case of exemption, reduction of resource royalty due to an accident that causes damage to the resources on which resource royalty is paid, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident.

Article 57. Procedures and documentation for exemption and reduction of non-agricultural land use tax mentioned in Point d Clause 1 Article 52 of this Circular

1. In case of exemption of reduction of annual non-agricultural land use tax payable by a household or individual which is not exceeding 50.000 VND, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copies of documents relevant to the land plot on which tax is imposed, such as, the LUR Certificate, land allocation decision, land lease decision or contract, decision to permit land repurposing;

c) Documents of documents proving eligibility for exemption or reduction of non-agricultural land use tax.

The head of the tax authority responsible for the area where the land plot is location shall, on the basis of the application for tax exemption/reduction specified in this Clause, determine the amount of non-agricultural land use tax eligible to exemption or reduction and decide whether to grant exemption or decision.

 In the cases specified in Clause 4, Clause 5, Clause 6 Article 9 and Clause 2, Clause 3 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a common decision according to the list of eligible taxpayers compiled by the People’s Committee of the commune. Annually, the People’s Committee of the commune shall review and send the list of taxpayers eligible for tax exemption or reduction to the tax authority.

In the cases specified in Clause 9 Article 9 and Clause 4 Article 10 of the Law on Non-Agricultural Land Use Tax, the head of the tax authority responsible for the area where the land plot is located shall issue a decision on tax exemption or reduction according to application submitted by the taxpayer and confirmation of the People’s Committee of the commune where the land plot is located.

2. In case the annual non-agricultural land use tax payable by a household or individual is not exceeding 50.000 VND, submission of the tax exemption application is not required. The tax authority shall, via TMS application, extract a list of taxpayers eligible for tax exemption and send it to the People’s Committee of the communes where the taxpayers' land is located for comparison and confirmation.

Article 58. Procedures and documentation for exemption and reduction of agricultural land use tax mentioned in Point e Clause 1 Article 52 of this Circular

1. In case the taxpayer is facing difficulties due to a natural disaster or conflagration, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof;

c) The financial statement (if the taxpayer is an enterprise) enclosed with the analysis of damage and loss.

2. In case the taxpayer is facing difficulties due to an accident, the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) A document confirming the accident issued by a police authority, or a document confirming the taxpayer's injuries issued a health authority;

c) Documents about provision of indemnity by the insurer or compensation agreement with the person that caused the conflagration (if any);

d) Documents on payments for the costs of the accident.

3. In the cases of exemption or reduction of agricultural land use tax prescribed by the Law on Agricultural land use tax and its guiding documents, the Law on Agricultural land use tax and its guiding documents shall apply.

4. In the cases of exemption of agricultural land use tax prescribed by the National Assembly’s Resolutions, these Resolutions and their guiding documents shall apply.

Article 59. Procedures and documentation for exemption and reduction of land rents and water surface rents mentioned in Point g Clause 1 Article 52 of this Circular

1. An application for exemption of land rents and water surface rents during capital construction period shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

2. An application for exemption or reduction of land rents/water surface rents according to investment laws shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws, or the taxpayer is currently leasing the piece of land that was initially allocated by the State without collecting land levies, or the piece of land leased out by the State to the taxpayer is now eligible for exemption or reduction of land rents);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

3. An application for exemption or reduction of land rents/water surface rents payable by a cooperative shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land or water surface lease issued by the competent authority.

4. An application for exemption or reduction of land rents/water surface rents that are not relevant to new land lease according to regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land or water surface lease issued by the competent authority;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

5. An application for exemption of land rents/water surface rents payable by a farmer household, member of an agricultural cooperative according to regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on lease of land/water surface or the contract for lease of land/water surface according to land laws;

c) Copies of documents proving the eligibility for exemption or reduction of land rents/water surface rents.

6. An application for exemption of land rents and water surface rents during business suspension because of a force majeure event shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Written confirmation issued by the investment registration authority about the suspension period of the project or a written confirmation issued by a competent authority;

c) Copy of the decision on land/water surface lease issued by the competent authority.

7. In case the investor executes a project for construction of housing for lease to workers on a piece of land leased out by the enterprise operating the infrastructure of an industrial zone or industrial complex (hereinafter referred to as "infrastructure-operating enterprise"), the application shall contain:

a) The application form No. 01/MGTH in Appendix I hereof prepared by the infrastructure-operating enterprise requesting exemption of rents for the area of land leased out to the investor in the worker housing project;

b) The application form No. 01/MGTH in Appendix I hereof prepared by the investor in the worker housing project which leases land from the infrastructure-operating enterprise;

c) Copies of the worker housing project which must be prepared, appraised and approved in accordance with investment and housing laws;

d) Copy of decision to approve the worker housing project as prescribed by law;

dd) Copy of the land lease contract between the investor in the worker housing project and the infrastructure-operating enterprise.

8. An application for exemption or reduction of rents for land for construction of a scientific research facility shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of High Technology Enterprise, Science and Technology Enterprise or Science and Technology Organization;

c) Copy of the decision on land lease issued by the competent authority.

9. An application for exemption or reduction of land rents according to other regulations of the Government shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws, or the State initially allocates land to the taxpayer without collecting land levy and the taxpayer is currently leasing the piece of land, or the taxpayer is leasing land from the State and is eligible for exemption or reduction of land rents);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land lease issued by the competent authority;

dd) Copies of documents proving the eligibility for exemption or reduction of land rents.

10. An application for reduction of rent for land used for agricultural production, forestry, aquaculture or salt production which incurring loss due to a natural disaster or conflagration shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) The damage assessment record issued by a competent authority and confirmed by the authority of the commune where the natural disaster or conflagration occurred according to Form No. 02/MGTH in Appendix I hereof;

Damage shall be assessed by a finance authority or an authority specialized in property damage assessment.

In case of damage to goods, the taxpayer shall provide the damage assessment record issued by an assessing authority, which is legally responsible for its accuracy as prescribed by law.

c) Copy of the decision on land lease issued by the competent authority.

Article 60. Procedures and documentation for exemption and reduction of land levies mentioned in Point g Clause 1 Article 52 of this Circular

1. Regarding land within the limit on homestead land allocated to people with meritorious services to the revolution:

An application for exemption or reduction of land levy within the limit on allocation of homestead land when land is used for execution of policies on housing or homestead land for people with meritorious services to the revolution shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Documents proving the eligibility for land levy exemption or reduction according to regulations of law on people with meritorious services to the revolution;

c) The decision or document on exemption or reduction of land levy issued by the People’s Committee of the province or an agency authorized by the People’s Committee of the province.

2. An application for exemption of land levy within the limit on homestead land allocation for poor households, ethnic minority households in extremely disadvantaged areas, bordering areas, islands according to the lists of communes issued by competent authorities; an application for reduction of land levy within the limit on homestead land allocation for poor households, ethnic minority households in extremely disadvantaged areas, bordering areas, islands shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) For ethnic minority households, the family register (or confirmation of the People’s Committee of the commune if case the family register is not available);

c) For poor households, family register showing permanent residence in the homestead land on which land levy is reduced or exempted and confirmation of poor household issued by a competent authority according to regulations of the Ministry of Labor, War Invalid and Social Affairs.

3. An application for exemption of land levy within the limit on homestead land allocation upon issuance of the first land use right certificate due to conversion of non-homestead land which is the result of household division in an extremely disadvantaged areas, ethnic minority areas and mountainous areas shall include:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Documents issued by competent authorities confirming repurposing of land from non-homestead land to homestead land due to household division;

c) Authenticated copy of the family register of if the applicant is an ethnic minority household or poor household, or confirmation of the People’s Committee of the commune if the family register is not available; a poor household shall have confirmation of poor household according to regulations of the Ministry of Labor, War Invalid and Social Affairs.

4. An application for exemption of land levy on the area of land assigned within the limit on homestead land allocation to households in fish villages, people living on rivers, lagoons and are relocated under planning and projects approved by competent authorities shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land allocation issued by the competent authority.

c) Copies of project execution documents issued by competent authorities.

5. An application for exemption of land levy on the area of land assigned within the limit on homestead land allocation for relocation or allocation in households and individuals in flooded areas under projects approved by competent authorities shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the decision on land allocation for relocation issued by the competent authority;

c) Copies of project execution documents issued by competent authorities.

6. An application for exemption or reduction of land levy of private investment projects in the public sector before the effective date of the 2013's Law on Land shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines issued by a competent authority according to investment laws (unless it is not mandatory for the project according to investment laws) or the written approval for investment guidelines according to investment laws, or the written approval for the project as prescribed by law;

d) Copy of the decision on land allocation for project execution issued by the competent authority.

7. An application for exemption or reduction of land levy of a project for investment in cemetery infrastructure shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws);

c) Copy of the decision on investment guidelines (unless the taxpayer is not required to obtain the Investment License or Certificate of Investment Registration according to investment laws);

d) Copy of the decision on land allocation for project execution issued by the competent authority.

8. Applications for land levy exemption for social housing projects:

a) An application for land levy exemption for a social housing project prescribed in Clause 1 Article 53 of the 2014's Law on Housing shall contain:

a.1) The application form No. 01/MGTH in Appendix I hereof;

a.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

a.3) Copy of the decision on land allocation issued by the competent authority.

b) An application for land levy exemption for a social housing project prescribed in Clause 2 Article 53 of the 2014's Law on Housing (except the cases specified in Point c of this Clause) shall contain:

b.1) The application form No. 01/MGTH in Appendix I hereof;

b.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

b.3) Copy of the decision on land allocation issued by the competent authority;

b.4) The enterprise's or cooperative's commitment to not collect rents exceeding the maximum limits set by the People’s Committee of the province according to housing laws.

c) An application for land levy exemption for a social housing project for lease to internal employees prescribed in Clause 2 Article 53 of the 2014's Law on Housing shall contain:

c.1) The application form No. 01/MGTH in Appendix I hereof;

c.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

c.3) Copy of the decision on land allocation issued by the competent authority;

c.4) Copy of the list of tenants who are employees of the enterprise or cooperative, confirmed by a competent authority according to housing laws;

c.5) The enterprise's or cooperative's commitment to not collect rents exceeding the maximum limits set by the People’s Committee of the province according to housing laws.

d) An application for land levy exemption for a social housing project prescribed in Clause 3 Article 53 of the 2014's Law on Housing shall contain:

d.1) The application form No. 01/MGTH in Appendix I hereof;

d.2) Copy of the decision on investment guidelines or written project approval issued by a competent authority;

d.3) Copies of documents issued by land authorities certifying lawful homestead land are of the investor for construction of social housing according to social housing laws.

9. An application for land levy exemption in other cases according to decisions of the Prime Minister shall contain:

a) The application form No. 01/MGTH in Appendix I hereof;

b) Copy of the Certificate of Investment Registration or Investment Certificate or Investment License (unless the taxpayer is not required to obtain these documents according to investment laws); or the Certificate of Science and Technology Enterprise if the applicant is a science and technology enterprise;

c) Copy of the decision on investment guidelines (unless the taxpayer is not required to obtain the Investment License or Certificate of Investment Registration according to investment laws).

Article 61. Documents proving ownership of property in the application for registration fee exemption

1. Regarding land allocated, leased or recognized by the State for agriculture, forestry, aquaculture or salt production: Confirmation of the LUR Registration Office that the land is eligible for issuance of the LUR Certificate in the form of LUR allocated, leased or recognized by the State.

2. Regarding land use for community purposes of a religious organization that is recognized or permitted for operation by the State: documents proving that the religious organization is permitted operation by the State.

3. Regarding houses, land, special property, property serving defense and security: decisions of competent authority on allocation or purchase of property; or confirmation of polices authorities or defense authorities of property serving defense or security.

4. Regarding houses and land (property) provided as compensation or for relocation:

a) The decision on expropriation of the old property and allocation of the new property issued by a competent authority.

b) The certificate of LUR and ownership of property on land of the person whose LUR is expropriated; the certificate must be issued by a competent authority and does not contain financial obligations.

In case the certificate is not issued or lost even though registration fee has been fully paid: documents proving payment of registration fee of the owner of the property expropriated by the State, or confirmation of the authority responsible for management of the property-related documents, or the decision on registration fee exemption issued by a competent authority.

c) Invoices or the lawful contract for LUR transfer or house sale enclosed with original copies of documents proving the receipt of compensation provided by the expropriating authority (in case of monetary compensation).

5. In case of replacement of the certificate of LUR and ownership of property on land: documents proving the replacement.

6. Regarding assets of an enterprise that has been equitized and become a joint stock company:

a) The decision of competent authority on equitization of the enterprise or re-arrangement of the enterprise.

b) A list of assets transferred from the enterprise to the joint stock company (in case of partial equitization, a decision on transfer of the enterprise's assets) or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets, including the assets on which registration fee is charged.

7. Regarding assets on which registration fee has been paid that the organization or individual receives after the full division, partial division, consolidation or merger:

a) Documents proving the asset owner is a member of that organization (decision on establishment of the organization or charter of the organization which includes the name of the member that contributes the assets, or documents proving capital contribution in the form of assets; or the Certificate of Business Registration that contains the member's name and documents proving the capital contribution in the form of assets).

b) The decision on full division, partial division, consolidation or merger and distribution of assets among contributing members.

c) Documents proving registration fee payment (if registration fee is payable); or the registration fee declaration which specifies that registration fee is exempted (if registration fee is exempted); or the registration fee notice issue by the tax authority of the transferor; or the certificate of right to ownership/enjoyment of property in the name of the contributor (if registration fee is declared by the organization to which capital is contributed); or the certificate of right to ownership/enjoyment of property in the name of the dissolved organization (if registration fee is declared by individuals to which the property is distributed).

d) The business cooperation contract (in case of capital contribution), or the decision on distribution of assets by recording increases and decreases in capital issued by a competent authority (in case of circulation of assets among subsidiaries or within a unit).

8. For gratuitous houses, solidarity houses, humanitarian houses: documents proving transfer of LUR and house ownership between the donor and the beneficiary.

9. Regarding finance lease assets:

a) The finance lease contract between the lessor and the lessee in accordance with finance lease laws.

b) The finance lease contract finalization record between the lessor and the lessee.

c) Certificates of right to ownership, right to enjoyment of assets of the finance lease company.

10. Regarding bodywork, chassis, engines that have to be replaced and re-register within warranty period:

a) The warranty document.

b) Documents about provision of the replacing asset and withdrawal of the replaced asset provided by the seller for the buyer.

11. For proving family relationship, one of the following documents: family register, birth certificate, adoption certificate issued by a competent authority, or relationship confirmation issued by a competent authority.

12. In case a motor vehicle has been registered and is issued with a military license plate by the Ministry of National Defense, and then repurposed for business operation due conversion of a state-owned enterprise into a joint stock company or re-arrangement as prescribed by law:

a) The decision of the Chief of the General Staff on use of the vehicle for military purposes.

b) The decision of competent authority on equitization of the enterprise or re-arrangement of the state-owned enterprise.

c) A list of repurposed military vehicles transferred from the enterprise to the joint stock company or to the new enterprise under the enterprise re-arrangement decision issued by a competent authority; or a report on inventory and re-valuation of the enterprise's assets as per regulations.

13. Ships, speedboats, container ships used for inland waterway passenger transports are eligible for registration fee exemption according to their certificates of technical safety and environmental safety issued by Vietnam Register. To be specific:

On the certificate of technical safety and environmental safety issued by Vietnam Register, write:

a) For “Tàu chở khách tốc độ cao (tàu khách cao tốc)” ("high-speed passenger train"):

a.1) In “công dụng” box: write “tàu khách” ("passenger train").

a.2) In the section "Chứng nhận phương tiện có đặc tính kỹ thuật và ngăn ngừa ô nhiễm được ghi trong giấy chứng nhận này có trạng thái kỹ thuật thỏa mãn các yêu cầu của quy phạm, quy định hiện hành và được trao cấp", write: VRH HSC; VRM HSC; or in "Khả năng khai thác", write 30 km/h or more.

b) For container train, write " chở công-ten-nơ" ("container transport") in purpose section.

Article 62. Application for tax exemption or reduction under Double Taxation Agreements

1. For foreign contractors:

In addition to the tax declaration dossier, the foreign contractor shall also prepare an application for tax exemption or reduction under the Double Taxation Agreement.

a) In case the credit-invoice method is applied:

a.1) When calculating provisional CIT, the taxpayer shall send the application for tax exemption or reduction under the Double Taxation Agreement to the tax authority as the same time as the payment of provisional corporate income tax. The application shall contain:

a.1.1) The application form No. 01/HTQT in Appendix I hereof;

a.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

a.1.3) Copies of the contract with the Vietnamese and foreign parties certified by the taxpayer;

a.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

a.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

a.3) After finalizing CIT, the taxpayer shall send the residence certificate that is granted consular legalization in the tax year and confirmation of contract execution provided by the contracting parties together with the CIT finalization form.

b) In case direct method is applied:

b.1) For operating activities and other incomes:

b.1.1) Within 15 days before the deadline for tax declaration, the foreign contractor or the Vietnamese party that signs the contract or pays income (hereinafter referred to as "Vietnamese party") to the foreign contractor shall send the supervisory tax authority of the Vietnamese party the application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

b.1.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.1.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

b.1.1.3) Copies of the contract with the organizations and individuals in individual certified by the taxpayer;

b.1.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b.1.2) In case of securities trade without a contract, the taxpayer shall submit the certificate of depository account for shares or bonds certified by the depository bank or the securities company according to Form No. 01/TNKDCK in Appendix I hereof.

b.1.3) Regarding income from capital transfer: The taxpayer shall also submit a copy (bearing the taxpayer's certification) of the capital transfer contract, copy (bearing the taxpayer's certification) of the investment certificate of the Vietnamese company to which the foreign investor contribute capital.

b.1.4) In case the foreign governmental authority earns income eligible for tax exemption according to the loan interest clauses of the Double Taxation Agreement, the taxpayer shall submit a copy (bearing the taxpayer's certification) of the loan contract between the foreign governmental authority and the organization or individual in Vietnam.

b.1.5) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new business contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

b.1.6) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the foreign contractor shall send the consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country in which the taxpayer resides in the tax year to the Vietnamese party. Within 03 working days from the receipt of the residence certificate, the Vietnamese party shall submit it to the tax authority.

b.1.6) In case the residence certificate is still unavailable, the foreign contractor shall make a commitment to send the consular legalized original copy (or authenticated copy) of the residence certificate in the quarter succeeding the end of the tax year.

b.2) For foreign airlines:

b.2.1) Within 15 days before operation of the flight market or before the first tax period of the year, whichever comes first, the office in Vietnam of the foreign airline shall send the tax authority an application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

b.2.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.2.1.2) The consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified;

b.2.1.3) Copy of the flight permit which is issued by Civil Aviation Administration of Vietnam in accordance with the Law on Civil aviation and certified by the taxpayer;

b.2.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b.2.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send the copy of the flight permit.

b.2.3) Within 15 days before the termination of the employment contract in Vietnam or the end of the tax, whichever comes first, the office in Vietnam of the foreign airline shall send the consular legalized residence certificate and the statement of income from international transport in case tickets are sold in Vietnam according to Form No. 01-1/HKNN or Form No. 01-2/HKNN to the tax authority. These are the basis for grant of exemption or reduction of CIT on international transport by the foreign airliner.

b.3) For foreign transport companies

b.3.1) Upon tax finalization, the foreign transport company or agent thereof shall send the tax authority an application for tax exemption or reduction under the Double Taxation Agreement, which shall contain:

b.3.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.3.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the foreign transport company's home country in the tax year preceding the year in which the application is submitted. The copy must be consular legalized.

b.3.2) The agent or representative office of the foreign transport company shall retain documents in accordance with the Law on Accounting, its elaborating Decrees and the Law on Maritime; present them when requested by tax authorities.

b.3.3) In case the foreign transport company or its agent authorizes a legal representative to follow procedures for application of the Double Taxation Agreement, which shall contain, the original authorization letter shall be included.

b.3.4) At the end of the year, the foreign transport company or its agent shall send the tax authority the residence certificate of the company in the year, which must be consular legalized.

b.3.5) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the foreign transport company or its agent only needs to notifications of changes in Form No. 01/HTQT of the previous year and provide supporting documents.

b.3.6) In case the foreign transport company has agents in multiple provinces of Vietnam or the agent of the foreign transport company has branches or representative offices (hereinafter referred to as "branches") in multiple provinces of Vietnam, the foreign transport company or its agent shall submit the consular legalized original copy (or certified copy) of the residence certificate to the Department of Taxation of the province where the agent is headquartered, send consular legalized copies of the residence certificates to the Departments of Taxation of the provinces where the branches are located and specify where the original copy (or certified copy) is submitted in the written request for tax exemption or tax reduction under the Double Taxation Agreement.

b.4) Foreign reinsurers

The foreign reinsurer shall directly submit the application for Double Taxation Agreement application in each year to all reinsurance contracts that have been concluded or will be concluded in the year. The foreign reinsurer may authorize tax agents, representative offices in Vietnam or a Vietnamese reinsurer to submit the application, in which case the foreign reinsurer shall submit 02 applications, including a draft application and an official application. To be specific:

b.4.1) Draft application: 05 days before the date of conclusion of the contract or 05 days after execution of the contract; 05 days before payment, whichever comes first, the foreign reinsurer shall submit to the tax authority the draft application together with relevant documents. The foreign reinsurer that has a representative office in Vietnam shall submit the application at the Department of Taxation of the province where the representative office is located. In case the foreign reinsurer does not have a representative office in Vietnam:

b.4.1.1) In case the foreign reinsurer directly submits the application, it shall be submitted to the Department of Taxation of the province where the first Vietnamese reinsurer plans to conclude the contract;

b.4.1.2) In case the foreign reinsurer authorizes a legal representative in Vietnam (tax agent, audit company or the first Vietnamese reinsurer that concludes the contract) to submit the application, it shall be submitted to the Department of Taxation of the province where the legal representative registers to pay tax.

b.4.1.3) The draft application shall include: The application form No. 01/TBH-TB in Appendix I hereof; consular legalized original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence in the year preceding the year in which the draft application is submitted; a list of reinsurance contracts that have been or are expected to be concluded according to Form No. 01-1/TBH-TB in Appendix I hereof, the authorization letter in case the taxpayer authorizes a legal representative to follow procedures for application or the Double Taxation Agreement.

b.4.2) An official application shall contain: Within the first quarter of the next year, the foreign reinsurer shall submit the official application and relevant documents to the tax authority together in the same manner as the submission of the draft application.

The official application shall include: The application form No. 02/TBH-TB in Appendix I hereof; original copy (or authenticated copy) of the residence certificate issued by the tax authority of the country of residence which is consular legalized in the same year; copies of reinsurance contracts that are executed in the year (including the contracts in the plan and the contracts that are not in the plan sent to the tax authority) but have not been sent to the tax authority; the list of contracts according to Form No. 02-1/TBH-TB in Appendix I hereof.
When submitting the official application, the taxpayer shall classify the contracts and send a list of contracts that are sorted by type (under certain criteria); each type of contract shall have a copy certified by the taxpayer for use as a model contract. The taxpayer shall be responsible for this; The authorization letter in case the taxpayer authorizes a legal representative to follow procedures for application or the Double Taxation Agreement.

c) In case combined method is applied:

c.1) Within 15 days before the deadline for tax declaration, the foreign contractor shall submit the application to the tax authority that granted taxpayer registration. The application shall contain:

c.1.1) The application form No. 01/ HTQT in Appendix I hereof;

c.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

c.1.3) Copies of the contract with the organizations and individuals in individual certified by the taxpayer;

c.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

c.2) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new business contracts with Vietnamese and foreign organizations and individuals (if any) that are certified by the taxpayer.

c.3) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the foreign contractor shall send the residence certificate that is consular legalized in the same tax year to the tax authority where taxpayer registration is granted.

c.4) In case the residence certificate is still unavailable, the foreign contractor shall make a commitment to send the consular legalized residence certificate in the quarter succeeding the end of the tax year.

2. For foreign individuals:

a) Regarding individuals who are foreign residents, earns income from salaries, remunerations, business operation, capital investment, copyright, real estate transfer, capital transfer, securities transfer, independence practice and other incomes and pays tax via the Vietnamese party:

a.1) Within 15 days before execution of the contract with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

a.1.1) The application form No. 01/HTQT in Appendix I hereof;

a.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

a.1.3) Copies of the employment contract with the overseas employer bearing the individual's signature (if any);

a.1.4) Copies of the employment contract with the employer in Vietnam (for income from salaries, remunerations and income from business operation) or copies of legal documents proving income origins (for other incomes) bearing the individual's signatures;

a.1.5) Copies of the passport used for entry into Vietnam bearing the individual's signature;

a.1.6) Copies of the business registration certificate or practice certificate, tax registration certificate issued by the country of residence if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

a.1.7) Copies of the business registration certificate or practice certificate issued by Vietnamese authorities (required by Vietnam's law) if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

a.1.8) Copies of the contract with the Vietnamese organizations and individuals bearing the taxpayer's signature. To be specific:

a.1.8.1) In case of real estate transfer: copies of the real estate transfer contract.

a.1.8.2) In case of capital transfer: copies of the capital transfer contract; investment certificate of the Vietnamese company to which the foreign investor contribute capital. The copies must bear the taxpayer's signature.

a.1.8.3) In case of securities transfer: Copies of the securities trade contract. In case securities are traded without a contract, the taxpayer shall submit the certificate of depository account for shares or bonds certified by the depository bank or the securities company according to Form No. 01/TNKDCK in Appendix I hereof.

a.1.9) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

a.2) IN case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new employment contracts with Vietnamese and foreign organizations and individuals (if any).

a.3) Within 15 days before the termination of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the individual shall send the residence certificate of the tax year and copy of the passport to the Vietnamese party. Within 03 working days from the receipt of the residence certificate, the Vietnamese party shall submit it to the tax authority.

a.4) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

a.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead.

a.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

b) Regarding athletes and artists who are foreign residents and earn income from art performance or sport activities in Vietnam:

b.1) Within 15 days before execution of the contract (or the art/sport exchange program) with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

b.1.1) The application form No. 01/HTQT in Appendix I hereof;

b.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

b.1.3) A certificate issued by the Vietnamese representative authority in the art/sport exchange program regarding the activities and the income to be granted tax exemption under the Double Taxation Agreement;

b.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b.2) Within 15 days before the termination of the employment contract in Vietnam (or the art/sport exchange program) or before the end of the tax year, whichever comes first, the foreign individual shall send the residence certificate of the tax year to the Vietnamese party. Within 03 working days from the receipt of the residence certificate, the Vietnamese party shall submit it to the tax authority.

b.3) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

b.4) In case there is not employment contract with the overseas employer or with the Vietnamese employer, the taxpayer may submit the designation letter or any document that is equivalent to an employment contract to the tax authority.

b.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead. The individual shall make a declaration and take responsibility for the unavailability of the residence certificate in the written request for tax exemption or reduction under the Double Taxation Agreement.

b.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

c) Regarding individuals who are foreign residents, whose incomes are earned from salaries, remunerations, business operation, receipt of inheritance, gift in Vietnam, paid by overseas organizations and individuals (including non-resident individual earning income in Vietnam but receiving income overseas)

c.1) On the date of submission of the first tax declaration dossier, the individual who is a foreign resident shall directly or authorize another entity in Vietnam to submit the application for tax exemption or reduction under the Double Taxation Agreement to the Department of Taxation of the province in which the individual works or does business. The application shall contain:

c.1.1) The application form No. 01/HTQT in Appendix I hereof;

c.1.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence in the tax year preceding the year in which the application is submitted. The copy must be consular legalized;

c.1.3) A copy of the employment contract or legal documents proving origin of the income or the right to receive the inheritance or the gift, or copies of the business contracts with Vietnam organizations and individuals (if income is earned from business operation) bearing the individual's signature;

c.1.4) Copies of the passport used for entry into Vietnam bearing the individual's signature;

c.1.5) Copies of the business registration certificate or practice certificate, tax registration certificate issued by the country of residence if the individual earns income from independence practice (as a physician, lawyer, engineer, architecture, dentist, accountant) bearing the taxpayer's signature;

c.1.6) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

c.2) In case the taxpayer already submitted the application for tax exemption or reduction under the Double Taxation Agreement in the previous year, the taxpayer only needs to send copies of the new employment contracts with Vietnamese and foreign organizations and individuals (if any).

c.3) Within 15 days before the expiration of the employment contract in Vietnam or before the end of the tax year, whichever comes first, the individual shall directly or authorize another entity in Vietnam to send the residence certificate of the same tax year to the supervisory tax authority of the area where the individual works or does business.

c.4) In case the residence certificate is still unavailable, the foreign individual shall make a commitment to send the residence certificate in the quarter succeeding the end of the tax year.

c.5) In case the individual belongs to a country or territory that has entered into a Double Taxation Agreement with Vietnam and does not have the residence certificate, the passport copy may be provided instead.

c.6) In case it is not determined that whether the individual is a resident of the foreign country or territory when the passport copy is submitted, the individual shall make a commitment to send the passport copy in the first quarter of the succeeding year.

d) Regarding individuals who are Vietnamese resident and are eligible for exemption or reduction of tax on incomes from serving the Government, incomes of university and vocational school students, incomes of teachers, professors and researchers

d.1) Within 15 days before execution of the contract with the Vietnamese party, the foreign individual shall send the Vietnamese party an application for tax exemption or reduction under the Double Taxation Agreement, which shall be submitted to the supervisory tax authority of the Vietnamese party together with the first tax declaration dossier. The application shall contain:

d.1.1) The application form No. 01/HTQT in Appendix I hereof;

d.1.2) The original copy (or authenticated copy) of the residence certificate issued by the tax authority in the year preceding the year in which the eligibility for tax exemption or reduction under the Double Taxation Agreement is notified.

d.1.3) A certificate issued by the Vietnamese representative authority about the income-generating activities;

d.1.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

3. Deduction of tax paid overseas from tax payable in Vietnam

If the organization or individual that is a Vietnamese resident has paid tax in the country that entered into the Double Taxation Agreement with Vietnam and the tax was paid in accordance with the foreign country's law and the Double Taxation agreement, it will be deducted from the tax payable in Vietnam. Deduction procedures:

a) The taxpayer shall send an application for tax deduction (or tax cancellation) to the supervisory tax authority. The application shall contain:

a.1) The application form No. 02/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the deducted tax.

a.2) Other documents according to the deduction method. To be specific:

a.2.1) Direct deduction: The tax paid in the foreign country shall be directly deducted from the tax payable in Vietnam under the Double Taxation Agreement.

a.2.1.1) Copies of the foreign tax form certified by the taxpayer;

a.2.1.2) Copies of overseas tax payment documents certified by the taxpayer;

a.2.1.3) Original certification of tax payment issued by the foreign tax authority.

a.2.2) In case of presumptive tax deduction: In case the taxpayer, pursuant to the foreign country's law, is eligible for exemption or reduction of tax as a special treatment, the tax that was supposed to be paid in the foreign country may be deducted from the tax payable in Vietnam under the Double Taxation Agreement.

a.2.2.1) Copies foreign tax form certified by the taxpayer;

a.2.2.2) Copies of the business registration certificate or legal documents confirming the overseas business operation practice certified by the taxpayer;

a.2.2.3) A confirmation letter issued by foreign competent authorities of the exempted or reduced tax and confirmation procedures the request for deduction of presumptive tax is conformable with the Double Taxation Agreement and the law of relevant Member States.

a.2.3) Indirect deduction: The taxpayer has paid the CIT on the income before it is distributed to the taxpayer in the foreign country and it may be deducted from the tax payable in Vietnam under the Double Taxation Agreement.

a.2.3.1) Legal documents proving the relationship and capital contribution proportion of the applicant;

a.2.3.2) Copies foreign tax form of the company to which the capital is contribute and that distributes dividends (the copies must be certified by the taxpayer);

a.2.3.3) Copies of the declaration of tax deducted at source on distributed share premium (the copies must be certified by the taxpayer);

a.2.3.4) Confirmation of issued by the foreign tax authority of the distributed share premium and the CIT paid by the company before dividend distribution.

a.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

b) Within 10 working days from the receipt of the satisfactory application prescribed in Point a of this Clause. The tax authority shall consider permitting deduction of the tax paid in the foreign country from the amount of tax payable in Vietnam in accordance with the Double Taxation Agreement and regulations of this Circular. The 10-day time limit does not include the time needed for providing explanation and supplementation of the application.

4. Request for application of mutual agreement procedures under a Double Taxation Agreement:

a) In case a taxpayer that is a Vietnamese resident may submit the request for application of the mutual agreement procedures to a Vietnamese tax authority if the taxpayer finds that the foreign tax authority's action has or will render the tax payment unconformable with the Double Taxation Agreement. The taxpayer that is a foreign resident shall submit the request to the tax authority of the country of residence.

b) This guidance does not include mutual agreement procedures of Advance Pricing Agreements (APA)

c) The taxpayer may request application of mutual agreement procedures within the time limit specified in the mutual agreement procedures clauses of each Double Taxation Agreement.

d) The taxpayer shall send the following documents to request application of bilateral agreement to the General Department of Taxation,:

d.1) The application form No. 01/DTA-MAP in Appendix I hereof;

d.2) The financial statement and tax returns that are relevant to the application of mutual agreement procedures;

d.3) Documents that are relevant to the tax obligations notice issued by the foreign tax authority;

d.4) Documents determining the price of the related-party transactions of the tax period in which application of mutual agreement procedures is requested (for mutual agreement procedures related to determination of transfer prices);

d.5) Information, documents, contracts, detailed description of the transactions and activities that are relevant to determination of tax obligations, the applicant's reasoning for application of mutual agreement procedures and analysis of determination of tax obligations;

d.6) Documents proving tax payment in case the applicant has paid the tax related to the application of mutual agreement procedures;

d.7) Copies of the written request for application of mutual agreement procedures and enclosed documents in case the applicant has submitted or will submit the request for application of mutual agreement procedures to the foreign tax authority;

d.8) Copies of the complaint and enclosed documents in case the applicant has filed or will file the complaint following other complaint settlement mechanism within and outside of Vietnam, and the complaint settlement result (if any).

dd) The General Department of Taxation shall receive the request for application of mutual agreement procedures submitted taxpayers that are Vietnamese residents and execute the mutual agreement procedures with the foreign tax authority in accordance with the Double Taxation Document.

Article 63. Application for tax exemption or reduction under an international treaty that is not a Double Taxation Agreement

1. In case the foreign organization or individual directly registers and pays tax to the tax authority:

a) Within 03 working days from the date of conclusion of the contract with the Vietnamese party, the foreign organization or individual shall submit the application for tax exemption or reduction to the tax authority that granted taxpayer registration. The application shall contain:

a.1) The application form No. 01/DUQT in Appendix I hereof which is confirmed by the authority that proposed the conclusion of the international treaty;

a.2) Copies of the international treaty;

a.3) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;

a.4) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;

a.5) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax exemption or reduction. The authorization letter must bear signatures of the representatives of both parties.

b) In special cases where the contract between the foreign party and the Vietnamese party cannot be provided, the foreign party shall submit documents that are equivalent to the contract and provide explanation in Form No. 01/DUQT.

2. In case the foreign party does not directly registers and pays tax to the tax authority:

a) The foreign party shall perform the following tasks:

a.1) On the date of contract conclusion, send the Vietnamese party the application for tax exemption or reduction. The application shall contain:

a.1.1) The application form No. 01/DUQT in Appendix I hereof which is confirmed by the authority that proposed the conclusion of the international treaty;

a.1.2) Copies of the international treaty;

a.1.3) Copies of the contract with the Vietnamese party certified by the foreign party or the authorized representative;

a.1.4) Summary of the contract certified by the foreign party or the authorized representative. The summary shall include: names of the contract and its articles; scope of the contract and tax obligations specified in the contract;

a.1.5) The authorization letter in case the foreign party authorizes a Vietnamese organization or individual to follow procedures for tax exemption or reduction. The authorization letter must bear signatures of the representatives of both parties.

a.2) In special cases where the contract between the foreign party and the Vietnamese party cannot be provided, the foreign party shall submit documents that are equivalent to the contract and provide explanation in the application form.

b) The Vietnamese party shall:

Within 03 working days from the receipt of the application from the foreign party, the Vietnamese party shall send the application to the tax authority that granted taxpayer registration to the Vietnamese party.

Article 64. Time limits and return of results

1. Time limit for processing an application for tax exemption or reduction:

Within 30 days from the receipt of the satisfactory application, the tax authority shall issue a decision on tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

In case a site inspection is necessary for processing the application, within 40 days from the receipt of the satisfactory application, the tax authority shall issue a decision on tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

In case the tax authority receives the application for tax exemption or reduction and the tax declaration dossier via the single-window system, within 05 working days from the receipt of the satisfactory application via the single-window system, the tax authority shall determine the amount of tax eligible for tax exemption or reduction or send the taxpayer a notice of ineligibility for tax exemption or reduction.

2. Return of results

a) In case the tax authority directly receives the application:

a.1) Issue the decision on tax exemption or reduction according to Form No. 03/MGTH in Appendix I hereof if the taxpayer is eligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction (except the case specified in Point a.3 Clause 2 of this Article);

a.3) Issue the notice of the taxpayer's eligibility or ineligibility for tax exemption or reduction under the Double Taxation Agreement or another international treaty according to Form No. 03-1/MGTH in Appendix I hereof;

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

b) In case the tax authority receives the application for tax exemption or reduction together with the tax declaration dossier using the single-window system:

b.1) The tax authority shall determine the amount of tax eligible for tax exemption or reduction and specify it in the tax notice according to the form in Appendix II of Decree No. 126/2020/ND-CP if the taxpayer is eligible for tax exemption or reduction.

b.2) Issue the notice of ineligibility for tax exemption or reduction according to Form No. 04/MGTH in Appendix I hereof and provide explanation if the taxpayer is ineligible for tax exemption or reduction. In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the receiving authority.

c) In the case of tax exemption specified in Point a Clause 2 Article 79 of the Law on Tax Administration: the tax authority shall issue a list of households and individuals that are eligible for tax exemption according to Form No. 05/MGTH in Appendix I hereof.

Article 65. Cancellation of unpaid tax, late payment interest and fines

1. Procedures for processing applications for cancellation of unpaid tax, late payment interest and fines

a) Pursuant to Clause 1 Article 87 of the Law on Tax Administration, the supervisory tax authority of the taxpayer shall prepare an application for cancellation of unpaid tax, late payment interest and fines and send it to the superior authority in the following order:

a.1) If the application is prepared and sent by a sub-department of taxation and processed by the Department of Taxation:

a.1.1) In case of ineligibility for debt cancellation, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof;

a.1.2) In case of eligibility for debt cancellation but inadequate documents, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 03/XOANO in Appendix I hereof;

a.1.3) In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.

a.2) If the application is prepared by a Department of Taxation:

In case of eligibility for debt cancellation and adequate documents, the Department of Taxation prepare a written request and draft a debt cancellation decision according to 04/XOANO in Appendix I hereof, send them and the application to the People’s Committee of the province for consideration and decision.

b) Pursuant to Clause 2, Clause 3 and Clause 4 Article 87 of the Law on Tax Administration, the supervisory tax authority of the taxpayer shall prepare the application for debt cancellation and send it to the superior authority in the following order:

b.1) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth from 05 billion VND to less than 10 billion VND:

b.1.1) The sub-department of taxation shall prepare and send the application to the Department of Taxation for processing in accordance with Point a.1 of this Clause. In case of ineligibility, the Department of Taxation shall send a notice to the sub-department of taxation according to Form No. 02/XOANO in Appendix I hereof. In case of eligibility, the Department of Taxation shall send a written request and the application to the General Department of Taxation.

b.1.2) The Department of Taxation shall prepare applications for taxpayer under its direct management and send them to General Department of Taxation for consideration and decision.

b.1.3) The application shall be processed by General Department of Taxation as follows:

b.1.3.1) In case of ineligibility for cancellation, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 02/XOANO in Appendix I hereof;

b.1.3.2) In case of eligibility but inadequate documents, General Department of Taxation shall send a notice to the Department of Taxation according to Form No. 03/XOANO in Appendix I hereof;

b.1.3.3) In case of eligibility and adequate documents, General Department of Taxation shall issue a debt cancellation decision according to 05/XOANO in Appendix I hereof.

b.2) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth from 10 billion VND to less than 15 billion VND:

b.2.1) The sub-department of taxation and Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.2.2) The application shall be processed by General Department of Taxation as follows:

b.2.2.1) In case of ineligibility or supplementary documents are needed, General Department of Taxation shall send a notice to the Department of Taxation in accordance with Point b.1 of this Clause;

b.2.2.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 06/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance for consideration and decision.

b.3) In case of applying for cancellation of unpaid tax, late payment interest and fines that are worth 15 billion VND or more:

b.3.1) The sub-department of taxation, the Department of Taxation and General Department of Taxation shall prepare and send the application in accordance with Point b.1 of this Clause;

b.3.2) In case of eligibility and adequate documents, General Department of Taxation shall draft a debt cancellation decision according to 07/XOANO in Appendix I hereof, and then submit it to the Ministry of Finance. The Ministry of Finance shall submit it to the Prime Minister for consideration and decision.

2. Application for cancellation of unpaid tax, late payment interest and fines

a) In case an enterprise or cooperative is declared bankrupt according to Clause 1 Article 85 of the Law on Tax Administration, the application shall contain:

a.1) The application form No. 01/XOANO in Appendix I hereof;

a.2) The decision on bankruptcy of the enterprise or cooperative (original copy or a copy certified by the tax authority);

a.3) The enforcement official's documents about division of assets specifying the recovered and unrecovered tax debt (original copies or copies certified by the tax authority);

a.4) The decision on suspension of the decision to declare bankrupt issued by a civil judgment enforcement authority (original copy or copy certified by the taxpayer);

a.5) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

b) In case an individual is dead or declared dead or incapacitated by the Court according to Clause 2 Article 85 of the Law on Tax Administration, the application shall be prepared as follows:

b.1) In case the individual is dead or declared dead by the Court:

b.1.1) The application form No. 01/XOANO in Appendix I hereof;

b.1.2) The death certificate, death notice, or declaration of death issued by the court or equivalent document according to regulations of law on civil registration (original copy or a copy certified by the tax authority);

b.1.3) Documents showing that the deceased does not have property, including inheritance issued by the People’s Committee of the last commune where the deceased resides (original copy or a copy certified by the tax authority).

b.1.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

b.2) In case a person is considered incapacitated by law:

b.2.1) The application form No. 01/XOANO in Appendix I hereof;

b.2.2) The court's declaration that the person in incapacitated (original copy or a copy certified by the tax authority);

b.2.3) The document prepared by the incapacitated person's guardian and certified by the People’s Committee of the commune where the incapacitated person resides showing that the incapacitated person does not have property, including inheritance issued (original copy or a copy certified by the tax authority);

b.2.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

c) Regarding debts of tax, late payment interest and fines that have been overdue for more than 10 years according to Clause 3 Article 85 of the Law on Tax Administration, the application shall contain:

c.1) The application form No. 01/XOANO in Appendix I hereof;

In case of debt cancellation for individuals, individual businesses, household owners, household businesses, sole proprietorship owners and single-member limited liability company owners, the application form shall include the following information: Full name, ID number, passport or other ID papers of the individual.

c.2) The document issued by the supervisory tax authority requesting the business registration authority or competent authority to revoke the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Cooperative Registration, Investment Certificate, License for Establishment and Operation, or practice certificate (original copy or a copy certified by the tax authority);

c.3) The decision to revoke the Certificate of Enterprise Registration, Certificate of Business Registration, Certificate of Cooperative Registration, Investment Certificate, License for Establishment and Operation, or practice certificate (original copy or a copy certified by the tax authority);

c.4) The notice of tax debt at the time of applying for debt cancellation (original copy or a copy certified by the tax authority).

c.5) The decision on enforcing the implementation of the tax decision or documents proving that the enforcement measures have been implemented (original copy or copy certified by the taxpayer);

c.6) A document certified by the People’s Committee of the commune showing that the taxpayer does not have property and no longer operates business in the (original copy or a copy certified by the tax authority).

Article 66. Tax payment in instalments

1. Procedures for processing applications for tax payment in instalments

a) The taxpayer shall prepare the application for tax payment in instalments in accordance with Clause 2 of this Article and send it to the supervisory tax authority.

b) In case the application is not satisfactory, within 03 working days from the receipt of the application, the tax authority shall send a notification to the taxpayer according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP and request the taxpayer to provide explanation or supplement the application.

In case the application is satisfactory, within 10 working days from the receipt of the application, the tax authority shall issue:

b.1) A notice of rejection according to Form No. 03/NDAN in Appendix I hereof if the guarantee letter is suspected to be illegal, and Form No. 05/NDAN in Appendix I hereof to the guarantor requesting the guarantor to provide confirmation to the tax authority within a specific period time as prescribed by law;

b.2) The permission for tax payment in instalment according to Form No. 04/NDAN in Appendix I hereof if the taxpayer is eligible for tax payment in instalments.

2. Application for tax payment in instalments

a) The application form No. 01/NDAN in Appendix I hereof;

b) The guarantee letter according to regulations of law on guarantee, which shall contain the declaration the guarantor will pay the tax in case the taxpayer fails to pay tax on schedule;

c) The decision on enforcing the implementation of the tax decision (if any).

3. The number of instalments and the amount of tax to be paid in instalments

a) The amount of tax to be paid in instalments must not exceed the amount guaranteed by the credit institution.

b) The taxpayer may pay tax in instalments for up to 12 months and within the effective period of the guarantee letter.

c) The taxpayer may pay tax in monthly instalments; each instalment must be at least the average tax paid monthly. The taxpayer shall determine the late payment interest and pay as the same time as the instalment.

4. Time limit for tax payment in instalments

The deadline for paying tax by instalments instalment is the last day of the month. If the taxpayer fails to fully pay the instalments monthly or the guarantor fails to pay tax on behalf of the taxpayer, within 05 working days from the deadline, the tax authority shall issue a document according to Form No. 02/NDAN in Appendix I hereof and send it to the guarantor to request fulfillment of the guarantor's obligations as prescribed by law.

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