From January 1, 2025, What provisions of the the Law on Tax Administration 2019 shall be annulled by the Law on Amendments to 9 Laws of Vietnam?

From January 1, 2025, What provisions of the the Law on Tax Administration 2019 shall be annulled by the Law on Amendments to 9 Laws of Vietnam?

Based on clauses 6 and 13 of Article 6 of the Amendment Law to the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling Administrative Violations 2024 (effective from January 1, 2025), it is regulated on amendments and supplements to several articles of the Law on Tax Administration as follows:

Amendment, Supplement to Several Articles of the Law on Tax Administration

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6. Amend, supplement, and repeal certain clauses of Article 47 as follows:

a) Amend, supplement clause 1 as follows:

“1. Taxpayers who discover errors or omissions in submitted tax declarations can supplement their tax declarations within 10 years from the deadline of the tax declaration submission for the tax period with errors or omissions in the following cases:

a) Before the tax authority or competent authority announces the decision on inspection or audit;

b) The declaration is not within the scope or period of tax inspection or audit specified in the inspection or audit decision.

For matters within the scope of inspection or audit, taxpayers may supplement the explanatory documents as per tax law, inspection law, and matters performed according to conclusions or regulations of competent specialized agencies related to determining the taxpayer’s tax liability.”;

b) Repeal clauses 2 and 3.

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13. Repeal clause 3 of Article 75 and clause 7 of Article 124.

As such, once the Amendment Law to the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling Administrative Violations 2024 comes into effect from January 1, 2025, several provisions in the Law on Tax Administration 2019 will be annulled as follows:

- Repeal clauses 2 and 3 of Article 47 of the Law on Tax Administration 2019 which stipulate provisions regarding the supplementation of tax declarations in cases:

+ Supplementing tax declarations when the tax authority or competent authority has announced decisions on tax inspection or audit at the taxpayer’s premises, the taxpayer is still allowed to supplement the tax declarations.

+ Supplementing tax declarations after the tax authority or competent authority has issued conclusions or decisions on tax processing after inspection or audit at the taxpayer’s premises.

- Repeal clause 3 of Article 75 of the Law on Tax Administration 2019 which relates to interest payable by the tax authority for delayed issuance of tax refund decisions as per the regulations of the State Compensation Liability Law 2017.

- Repeal clause 7 of Article 124 of the Law on Tax Administration 2019 regarding cases of enforced execution of administrative decisions concerning tax administration for individuals who are legal representatives of taxpayers.

From January 1, 2025, What provisions of the the Law on Tax Administration 2019 shall be annulled by the Law on Amendments to 9 Laws of Vietnam? (Image from the Internet)

Vietnam: What content does the tax administration include?

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

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

- Tax refunds, tax exemption, tax reduction, non-tax collection.

- Suspended tax debt collection; tax debt forgiveness, late payment interest, fines; exemption from late payment interest, fines; non-calculation of late payment interest; tax payment extension; installment payment of tax debts.

- Management of taxpayer information.

- Management of invoices and documents.

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

- Enforcement of administrative decisions on tax administration.

- Administrative violation penalties in tax administration.

- Resolution of tax-related complaints and accusations.

- International cooperation on taxes.

- Propaganda, support for taxpayers.

What are tax administration rules in Vietnam?

Based on Article 5 of the Law on Tax Administration 2019 as amended by clause 1 Article 6 of the Amendment Law to the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Property, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling Administrative Violations 2024 (effective from January 1, 2025), the tax administration rules are regulated as follows:

- Every organization, household, household business and individual business has the obligation to pay taxes as prescribed by law.

- Tax administration bodies and other state agencies assigned tax collection management duties shall implement tax administration according to this Law and other relevant legal provisions, ensuring transparency, equality, and protecting the legal rights and interests of taxpayers.

Tax administration officers are responsible for resolving tax documents within the scope of taxpayers’ provided files, documents, data, the tax administration body's database, information provided by competent state agencies related to taxpayers, and the results of applying risk management in tax administration, ensuring duties, and comply with Law on Tax Administrations and other related tax laws.

- Agencies, organizations, and individuals are responsible for participating in tax administration as prescribed by law.

- Implement administrative procedure reform and apply modern information technology in tax administration; apply tax administration rules in accordance with international practices, including the rule that the essence of activities, transactions determines tax obligations, risk management rules in tax administration, and other rules suitable to Vietnam's conditions.

- Apply preferential measures when carrying out tax procedures for exported and imported goods under the customs law and the Government of Vietnam's regulations.