How do enterprises in Vietnam submit tax questions to the General Department of Taxation of Vietnam?

How do enterprises in Vietnam submit tax questions to the General Department of Taxation of Vietnam?

According to Subsection 6, Section 2, Part 2 of the Procedure for Propaganda and Support for Taxpayers issued with Decision 745/QD-TCT of 2015, provisions are set forth for addressing tax-related queries for taxpayers as follows:

IMPLEMENTATION OF PROPAGANDA AND SUPPORT FOR TAXPAYERS

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6. Addressing Tax-Related Queries for Taxpayers

6.1. Addressing Queries via Telephone or Directly at Tax Offices

The Propaganda and Support Section is tasked with organizing and arranging officers to handle calls and direct interactions with taxpayers to receive and address tax-related queries.

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6.2. Addressing Taxpayer Queries in Writing

For documents with queries sent to Tax authorities via postal services, reception and circulation are handled as per current regulations on administrative document processing.

For documents submitted directly at the "single-window" section, document circulation is conducted in accordance with the "single-window" procedures of the tax office.

All written requests for query resolution received must be answered by the assigned branch as per the hierarchical response regulations of the General Department of Taxation of Vietnam.

Monitoring, archival, reporting, and supervision of responses to taxpayer queries in writing are conducted in accordance with current regulations on document processing within tax offices.

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Thus, based on the aforementioned regulations, enterprises can submit tax questions to the General Department of Taxation of Vietnam via telephone, directly at the tax office, through direct submission at the single-window section, or by postal service.

How do enterprises in Vietnam submit tax questions to the General Department of Taxation of Vietnam? (Image from Internet)

What are regulations on answering taxpayers' questions of the General Department of Taxation of Vietnam?

According to Clause 6.2.2, Subsection 6, Section 2, Part 2 of the Procedure for Propaganda and Support for Taxpayers issued with Decision 745/QD-TCT of 2015, the provisions for addressing taxpayer queries in writing at the General Department of Taxation of Vietnam are as follows:

- The unit assigned to address written queries at the General Department of Taxation of Vietnam follows the steps (assessing the clarity of the query, determining the legal basis for response, formulating the response) as practiced at the Tax Departments and Tax Sub-Departments.

- Resolution timelines are executed in accordance with the current operational regulations of the General Department of Taxation of Vietnam.

What are duties and powers of the General Department of Taxation of Vietnam?

Pursuant to Article 2 Decision 41/2018/QD-TTg regarding the duties and powers of the General Department of Taxation of Vietnam, the following are specified:

(1) Submitting to the Minister of Finance proposals for consideration and decision by competent authorities:

- Law projects, draft resolutions of the National Assembly, ordinance projects, draft resolutions of the Standing Committee of the National Assembly; draft decrees of the Government of Vietnam; draft Decisions of the Prime Minister on tax management;

- Strategies, action programs, important schemes and projects on tax management; annual tax revenue estimates as prescribed by the State Budget Law.

(2) Submitting to the Minister of Finance for consideration and decision:

- Draft circulars and other documents in the management field of the General Department of Taxation of Vietnam;

- Annual operational plans of the General Department of Taxation of Vietnam.

(3) Issuing professional guidelines, process regulations; internal normative and specific documents within the management scope of the General Department of Taxation of Vietnam.

(4) Implementing legal documents, strategies, plans, programs, projects, schemes within the management scope of the General Department of Taxation of Vietnam upon issuance or approval by competent authorities.

(5) Propagating, disseminating, and educating the law within the management field of the General Department of Taxation of Vietnam.

(6) Organizing tax management according to legal provisions:

- Guiding, explaining the State's tax policies; supporting taxpayers to fulfill their tax obligations following legal regulations;

- Guiding, directing, inspecting, supervising, and implementing procedures related to taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, debt write-off, penalties, and other related operations;

- Deciding or proposing decisions on tax exemption, reduction, refund, extension for tax declaration submission, tax payment extension, tax debt write-off, penalty reductions;

- Compensating taxpayers for damages; maintaining confidentiality for taxpayer information; confirming tax obligation fulfillment upon lawful requests;

- Appraising to determine taxpayer's liability upon requests from competent state agencies;

- Authorizing organizations to directly collect certain taxes as prescribed.

(7) Organizing technical and professional risk management measures in tax management activities.

(8) Applying administrative measures ensuring compliance with tax laws:

- Requesting taxpayers to provide accounting records, invoices, vouchers, and documents relating to tax computation and payment; requiring credit institutions, organizations, and individuals to provide information and cooperate in tax management;

- Determining taxes, collecting owed taxes; enforcing compliance with tax administrative decisions to recover tax debts and penalties.

(9) Filing cases for prosecution of individuals, organizations violating tax laws; publicly disclosing tax law violations in the media.

(10) Conducting tax audits; addressing complaints, denunciations; dealing with or recommending handling of tax law violations; fighting corruption, collusion, and executing thrift, anti-waste measures in the management of assets and budget as prescribed.

(11) Developing, implementing, managing tax-specific application software, national tax databases, information technology infrastructure to modernize tax management, internal operation, and providing electronic services for taxpayer support.

(12) Conducting tax accounting, statistics, and financial policies reporting as prescribed.

(13) Performing international cooperation tasks in tax areas as assigned and delegated by the Minister of Finance and legal regulations.

(14) Managing personnel, organizational systems; implementing wage policies and other policies, training, commendation and discipline programs for officials, public employees, and workers under its jurisdiction per the Minister of Finance's assignments and legal regulations.

(15) Executing tax sector commendation work for taxpayers and recognizing organizations, individuals making outstanding contributions to tax management and fulfilling tax obligations with the state budget.

(16) Managing state-funded budgets and assigned assets, retaining and containing tax documents, material and stickers as per legal regulations; executing financial and staffing management as authorized by competent agencies.

(17) Implementing administrative reforms as set by the administrative reform program approved by the Minister of Finance.

(18) Executing other duties, rights assigned by the Minister of Finance and legal provisions.