Does the tax authority in Vietnam manage fines for administrative tax offences?

Does the tax authority in Vietnam manage fines for administrative tax offences?

Pursuant to Clause 2, Article 3 of the Law on Tax Administration 2019, the regulations are as follows:

Interpretation of Terms

In this Law, the following terms are understood as follows:

1. Tax is a mandatory payment to the state budget by organizations, households, business households, and individuals in accordance with tax laws.

2. Other revenues belonging to the state budget managed by the tax authority include:

a) Fees and charges in accordance with the Law on Fees and Charges;

b) Land use fees paid to the state budget;

c) Land rent, water surface rent;

d) Fees for mining rights;

dd) Fees for water resource exploitation rights;

e) Proceeds from the sale of assets on land, transfer of land use rights according to the Law on Management and Use of Public Property, paid into the state budget;

g) fines for administrative tax offences;

h) Late payment and other revenues in accordance with the law.

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Based on the above regulations, the tax authority manages other revenues belonging to the state budget as follows:

[1] Fees and charges in accordance with the Law on Fees and Charges;

[2] Land use fees paid to the state budget;

[3] Land rent, water surface rent;

[4] Fees for mining rights;

[5] Fees for water resource exploitation rights;

[6] Proceeds from the sale of assets on land, transfer of land use rights according to the Law on Management and Use of Public Property, paid into the state budget;

[7] fines for administrative tax offences;

[8] Late payment and other revenues in accordance with the law.

Thus, the fines for administrative tax offences is one of the other revenues belonging to the state budget managed by the tax authority.

Does the tax authority manage fines for administrative tax offences in Vietnam? (Image from the Internet)

Is the customs agency also a tax authority in Vietnam?

Pursuant to Article 2 of the Law on Tax Administration 2019, the regulations are as follows:

Subjects of Application

1. Taxpayers include:

a) Organizations, households, business households, individuals who pay tax in accordance with tax laws;

b) Organizations, households, business households, individuals who pay other revenues belonging to the state budget;

c) Organizations, individuals who withhold tax.

2. tax authorities include:

a) Tax agencies including General Department of Taxation, Provincial Tax Departments, District Tax Departments, Regional Tax Departments;

b) Customs agencies including General Department of Customs, Provincial Customs Departments, Post-clearance Audit Departments, District Customs Departments.

Based on the above regulations, the tax authorities include:

- Tax agencies, including General Department of Taxation, Provincial Tax Departments, District Tax Departments, Regional Tax Departments;

- Customs agencies, including General Department of Customs, Provincial Customs Departments, Post-clearance Audit Departments, District Customs Departments.

Thus, the customs agency is also one of the tax authorities.

Does the tax authority in Vietnam negotiate and sign agreements with foreign tax authorities?

Pursuant to Clause 2, Article 12 of the Law on Tax Administration 2019, the regulations are as follows:

International Cooperation on Tax by the tax authority

Within the scope of their duties and powers, the tax authority has the following responsibilities:

1. Advise the Minister of Finance to propose, negotiate, sign, and implement the rights, obligations, and ensure the interests of the Socialist Republic of Vietnam under international treaties to which the Socialist Republic of Vietnam is a member;

2. Negotiate, sign, and implement bilateral and multilateral agreements with foreign tax authorities;

3. Organize the utilization, exchange of information, and cooperation with foreign tax authorities and related international organizations. Exchange information about taxpayers and related parties with foreign tax authorities to serve tax management for related-party transactions;

4. Implement tax collection support measures under international treaties to which the Socialist Republic of Vietnam is a member, including:

a) Request foreign tax authorities and competent authorities to support tax collection abroad for tax debts that taxpayer is obliged to pay in Vietnam when the taxpayer no longer resides in Vietnam;

b) Implement tax collection support based on the request of foreign tax authorities for tax debts required to be paid abroad by taxpayers in Vietnam through the measures of debt collection as prescribed by this Law and in line with the actual tax management practices of Vietnam.

in terms of international cooperation on tax by the tax authority, the Vietnamese tax authority is responsible for negotiating, signing, and implementing bilateral and multilateral agreements with foreign tax authorities within its duties and powers.