Is the Post Clearance Audit Department a tax authority of Vietnam?

What are the duties and powers of the tax authority in Vietnam?

The duties and powers of the tax authority include:

(1) Duties of the tax authority (Article 18 of the Law on Tax Administration 2019)

- Organize the implementation of managing tax collection and other revenues belonging to the state budget as prescribed by tax law and other relevant legal provisions.

- Disseminate, introduce, and guide tax law; publicize tax procedures at the headquarters, electronic information pages of the tax authority, and through mass media.

- Explain and provide information related to determining tax obligations for taxpayers; tax agencies are responsible for disclosing the tax amounts payable by business households and individual businesses within the commune-level areas.

- Keep taxpayer information confidential, except for information provided to competent authorities or information announced publicly as required by law.

- Carry out tax exemption; tax reduction; write-off of tax debts, late payment money, fines; exemption from late payment money, fines; non-calculation of late payment money; extension of tax payment deadline; installment payment of tax debts; suspend tax debt collection, tax non-collection; process excess tax, late payment amounts, fines; refund tax according to the provisions of this Law and other relevant legal provisions.

- Confirm the fulfillment of tax obligations of taxpayers upon request according to the provisions of law.

- Resolve complaints and denunciations related to the implementation of tax laws under its authority.

- Deliver minutes, conclusions, tax handling decisions after tax inspection, tax audits to taxpayers and explain upon request.

- Compensate for damages to taxpayers as prescribed by the law on State liability.

- Conduct appraisals to determine taxpayers' tax liabilities upon the request or petition of competent state agencies.

- Develop and organize electronic information systems and apply information technology to conduct electronic transactions in the taxation field.

(2) Powers of the tax authority (Article 19 of the Law on Tax Administration 2019)

- Request taxpayers to provide information and documents related to determining tax obligations, including investment value information; numbers, transaction details of accounts opened at commercial banks, other credit institutions, and explanations regarding tax calculation, declaration, and payment.

- Request organizations and individuals involved to provide information and documents related to determining tax obligations and cooperate with tax administration agencies to implement tax laws.

- Conduct tax inspections and audits in accordance with the law.

- Prescribe taxes.

- Enforce the implementation of administrative decisions related to tax administration.

- Sanction administrative violations on tax administration within authority; publicize on mass media the cases of tax law violations.

- Apply preventive measures and ensure sanctioning administrative violations regarding tax administration under legal provisions.

- Delegate to agencies, organizations, and individuals to collect certain types of taxes as prescribed by the Government of Vietnam.

- Tax authorities apply pre-agreement mechanisms on methods of determining the taxable price with taxpayers, with foreign tax authorities from countries or territories with which Vietnam has signed agreements on avoiding double taxation and preventing tax evasion concerning income tax.

- Purchase information, documents, data from domestic and foreign suppliers to serve tax administration work; pay commission for delegated tax collection from the tax collected or from the operating budget of the tax administration agencies as prescribed by the Government of Vietnam.

Is the Post Clearance Audit Department a tax authority? What are the duties and powers of the tax authority? (Image from Internet)

Is the Post Clearance Audit Department a tax authority in Vietnam?

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

Applicable Entities

1. Taxpayers include:

a) Organizations, households, business households, individuals paying tax as prescribed by tax law;

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

c) Organizations, individuals responsible for tax deduction.

2. Tax administration agencies include:

a) Tax authorities including the General Department of Taxation, Departments of Taxation, Sub-departments of Taxation, regional Sub-departments of Taxation;

b) Customs authorities including the General Department of Customs, Departments of Customs, Post-Clearance Audit Departments, Sub-departments of Customs.

3. Tax administration officials include tax officials, customs officials.

4. Other relevant State agencies, organizations, and individuals.

Thus, the Post Clearance Audit Department is indeed a tax authority.

What are the 5 principles of tax administration?

Based on Article 5 of the Law on Tax Administration 2019, the principles of tax administration are regulated as follows:

Principle 1. All organizations, households, business households, individuals have the obligation to pay tax in accordance with the law.

Principle 2. Tax administration agencies and other State agencies tasked with revenue administration perform tax administration according to this Law and other relevant laws, ensuring openness, transparency, equality, and protecting the lawful rights and interests of taxpayers.

Principle 3. Agencies, organizations, and individuals are responsible for participating in tax administration as prescribed by law.

Principle 4. Implement administrative procedure reform and apply modern information technology in tax administration; apply tax administration principles according to international practices, including the principle that the essence of activities and transactions determines tax obligations, the risk administration principle in tax administration, and other principles suitable to Vietnam's conditions.

Principle 5. Apply preferential measures when performing tax procedures for export and import goods as prescribed by customs law and regulations of the Government of Vietnam.