Besides the General Department of Taxation of Vietnam, what are other tax authorities in Vietnam?

Besides the General Department of Taxation of Vietnam, what are other tax authorities in Vietnam?

Based on the provisions in Article 2 of the Law on Tax Administration 2019 as follows:

Applicable Subjects

1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes according to the law on tax;

b) Organizations, households, business households, and individuals paying other amounts to the state budget;

c) Organizations and individuals who withhold tax.

2. Tax administration bodies include:

a) Tax authorities including the General Department of Taxation of Vietnam, Department of Taxation, Sub-department of Taxation, Regional Tax Sub-department;

b) Customs authorities including the General Department of Customs, Department of Customs, Post-clearance Audit Department, and Customs Sub-department.

3. Tax management officials include tax officials and customs officials.

4. Other related state agencies, organizations, and individuals.

Besides the General Department of Taxation of Vietnam, the following agencies are included in tax administration:

- Department of Taxation, Sub-department of Taxation, Regional Tax Sub-department;

- Customs authorities including the General Department of Customs, Department of Customs, Post-clearance Audit Department, and Customs Sub-department.

Besides the General Department of Taxation of Vietnam, what are other tax authorities in Vietnam? (Image from the Internet)

What are contents of tax administration in Vietnam?

Based on Article 4 of the Law on Tax Administration 2019 regarding the content of tax administration as follows:

- Tax registration, tax declaration, tax payment, tax assessment.

- Tax refund, tax exemption, tax reduction, non-collection of tax.

- Deferral of tax debts; cancellation of tax debts, late payment penalties; exemption of late payment penalties; non-calculation of late payment interest; tax payment extension; gradual payment of tax debts.

- Management of taxpayer information.

- Invoice and document management.

- Tax inspection, tax audit, and implementation of measures to prevent and combat violations of tax law.

- Enforcement of administrative decisions on tax management.

- Handling of administrative violations on tax management.

- Resolution of complaints and denunciations about tax.

- International cooperation on tax.

- Propaganda and support for taxpayers.

What are regulations on risk management in tax administration in Vietnam?

Based on the provisions in Article 9 of the Law on Tax Administration 2019, risk management in tax administration is stipulated as follows:

- The tax authority applies risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax management, tax refund, tax inspection, tax audit, management and use of invoices and documents, and other operations in tax management.

- The customs authority applies risk management in tax declaration, tax refund, non-collection of tax, tax inspection, tax audit, and other operations in tax management.

- The application of risk management mechanisms in tax management includes operations for collecting, processing information, and data related to taxpayers; developing tax management criteria; evaluating taxpayer compliance; classifying risk levels in tax management and implementing appropriate tax management measures.

- The evaluation of taxpayer compliance and classification of risk levels in tax management is regulated as follows:

+ The evaluation of taxpayer compliance is conducted based on a system of criteria, information about the historical activities of the taxpayer, compliance process, cooperation with tax administration bodies in implementing tax law, and the level of tax law violations;

+ Classification of risk levels in tax management is conducted based on taxpayer compliance. During the risk level classification process, tax administration bodies consider related information, including risk indicators; signs, acts of violation in tax management; information about operational results of tax administration bodies, and other related agencies as regulated by this Law;

+ Tax administration bodies use the results of evaluating taxpayer compliance and risk level classification in tax management to apply appropriate tax management measures.

- Tax administration bodies apply information technology systems to automatically integrate and process data to support the application of risk management in tax management.

- The Minister of Finance stipulates the criteria for evaluating taxpayer compliance, classifying risk levels, and the application of risk management in tax management.

What are prohibited acts in tax administration in Vietnam?

Based on Article 6 of the Law on Tax Administration 2019 regarding acts strictly prohibited in tax administration as follows:

- Collusion, complicity, and concealment between taxpayers and tax management officials and agencies to transfer pricing and evade tax.

- Harassing and causing inconvenience to taxpayers.

- Exploiting to misappropriate or unlawfully use tax money.

- Intentionally failing to declare or inaccurately, promptly declaring the tax amount to be paid.

- Obstructing tax management officials in performing official duties.

- Using another taxpayer’s tax code to commit unlawful acts or allowing others to use one’s tax code non-complying with the law.

- Selling goods, providing services without invoicing as required by law, using illegal invoices, and illegally using invoices.

- Falsifying, misusing, unauthorized access or destruction of taxpayer information systems.