What are 04 tax authorities in Vietnam?

What are 04 tax authorities in Vietnam?

Based on Clause 2, Article 2 of the 2019 Tax Administration Law:

Applicable Entities

1. Taxpayers including:

a) Organizations, households, household businesses, individuals paying tax according to tax laws;

b) Organizations, households, household businesses, individuals paying other dues to the state budget;

c) Organizations, individuals withholding tax.

2. Tax administration agencies include:

a) Tax authorities including the General Department of Taxation, Department of Taxation, District-level Tax Office, Regional Tax Office;

b) Customs authorities including the General Department of Customs, Department of Customs, Post-clearance Inspection Department, District-level Customs Office.

3. Tax officials include tax officials and customs officials.

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

The current tax authorities in Vietnam include the following 04 agencies:

- General Department of Taxation

- Department of Taxation

- District-level Tax Office

- Regional Tax Office

What are 04 tax authorities in Vietnam? (Image from the Internet)

What are the responsibilities of tax administration agencies in Vietnam?

Based on Article 18 of the 2019 Tax Administration Law, the responsibilities of tax administration agencies in Vietnam include:

- Organize and implement the management of tax collection and other revenues belonging to the state budget as stipulated by tax laws and other relevant legal regulations.

- Propagate, disseminate, and guide tax laws; publicize tax procedures at their headquarters, on the tax administration agency's website, and in the mass media.

- Explain and provide information related to determining tax obligations to taxpayers; the tax authority is required to publicize the payable tax amount of household businesses and individual businesses in the area of the commune, ward, commune-level town.

- Protect taxpayers' information, except for information provided to competent authorities or information publicly disclosed according to the law.

- Implement tax exemption; tax reduction; debt cancellation of tax, late payment interest, fines; waiving late payment interest, fines; non-calculation of late payment interest; tax payment deferral; gradual debt tax payment; tax debt freezing, non-collection of taxes; handling of overpaid tax, late payment interest, fines; tax refund according to this Law and other relevant legal regulations.

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

- Resolve complaints and denunciations related to the implementation of tax laws according to their authority.

- Deliver minutes, conclusions, and decisions on tax handling after tax inspection and audit to taxpayers and provide explanations when requested.

- Compensate for damage caused to taxpayers as prescribed by the law on state liability compensation.

- Conduct assessments to determine the payable tax amount of taxpayers according to the authority's petitions or requests.

- Build and organize the electronic information system and apply information technology to implement electronic transactions in the tax field.

Under what circumstances are tax assessment decisions issued by tax authorities in Vietnam?

According to Article 14 of Decree 126/2020/ND-CP, taxpayers falling into the following cases are subject to tax assessment decisions issued by tax authorities:

- Failing to register as taxpayers according to Article 33 of the 2019 Tax Administration Law.

- Failing to declare tax or making incomplete, untruthful, or inaccurate tax declarations according to Article 42 of the 2019 Tax Administration Law.

- Failing to supplement tax dossiers as requested by the tax administration agency or supplementing tax dossiers but not fully, truthfully, or accurately providing the bases for tax calculation to determine the payable tax amount.

- Failing to reflect or inaccurately, untruthfully reflecting data on accounting books to determine tax obligations.

- Failing to present accounting books, invoices, documents, and necessary materials related to determining bases for tax calculation; determining the payable tax amount within the stipulated time or after the expiration of the tax inspection, tax audit period at the taxpayer's headquarters.

- Failing to comply with tax inspection decisions within 10 working days from the decision date, unless the inspection time is delayed as prescribed.

- Failing to comply with tax audit decisions within 15 days from the decision date, unless the audit time is delayed as prescribed.

- Buying, selling, exchanging, and accounting the value of goods and services not according to the usual market transaction value.

- Buying, exchanging goods, services using illegal invoices, using illegal invoices whereas goods, services are real according to the determination of the investigating, inspecting, auditing authorities and have declared revenue, tax-deductible costs.

- Showing signs of fleeing or dispersing assets to evade tax obligations.

- Conducting transactions that do not reflect the economic nature, not according to the actual arising to reduce taxpayer's obligations.

- Not complying with regulations on declaring, determining related party transaction prices or not providing information according to tax management regulations for enterprises with related party transactions.