What are other amounts payable to the state budget collected by tax authorities in Vietnam?

What are other amounts payable to the state budget collected by tax authorities in Vietnam?

According to Article 3 of the Tax Administration Law 2019, it is stipulated as follows:

Definitions

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

1. Tax is a mandatory contribution to the state budget of organizations, households, business households, and individuals according to tax laws.

2. Other amounts payable to the state budget collected by tax authorities include:

a) Fees and charges as stipulated by the Law on Fees and Charges;

b) Land use fees paid to the state budget;

c) Land and water surface rent;

d) Payment for the granting of mineral exploitation rights;

đ) Payment for the granting of water resource exploitation rights;

e) Payments to the state budget from the sale of assets on land, transfer of land use rights as stipulated by the Law on Management and Use of Public Assets;

g) Revenues from fines for administrative violations as stipulated by the law on penalties for administrative violations in the field of tax and customs;

h) Late payment fees and other revenues as stipulated by law.

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The 8 other amounts payable to the state budget collected by tax authorities include:

(1) Fees and charges as stipulated by the Law on Fees and Charges;

(2) Land use fees paid to the state budget;

(3) Land and water surface rent;

(4) Payment for the granting of mineral exploitation rights;

(5) Payment for the granting of water resource exploitation rights;

(6) Payments to the state budget from the sale of assets on land, transfer of land use rights as stipulated by the Law on Management and Use of Public Assets;

(7) Revenues from fines for administrative violations as stipulated by the law on penalties for administrative violations in the field of tax and customs;

(8) Late payment fees and other revenues as stipulated by law.

What are other amounts payable to the state budget collected by tax authorities in Vietnam? (Image from the Internet)

What are other amounts payable to the state budget that are not managed by tax authorities in Vietnam?

According to Clause 3, Article 3 of the Tax Administration Law 2019, other other amounts payable to the state budget that are not managed by tax authorities include:

- Payments for the use of marine areas for dumping as stipulated by the law on marine and island resources and environment;

- Payments for the protection and development of rice cultivation land as stipulated by the law on land;

- Revenues from fines for administrative violations as stipulated by the law on penalties for administrative violations, except in the field of tax and customs;

- Payments to the state budget as stipulated by laws on the management and use of public assets from the management, use, and exploitation of public assets for business purposes, leasing, joint ventures, and associations, after fulfilling obligations on taxes, fees, and charges;

- Aid receipts;

- Other revenues as stipulated by law.

What are the contents and principles of tax management in Vietnam?

* Regarding the contents of tax management:

Pursuant to Article 4 of the Tax Administration Law 2019, the contents of tax management include:

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

- Tax refund, tax exemption, tax reduction, non-collection of tax.

- Tax debt freezing; tax debt cancellation, late payment charge, penalty; remission of late payment charge, penalty; no calculation of late payment charge; tax payment extension; installment payment of tax debt.

- Taxpayer information management.

- Invoice and voucher management.

- Tax inspection, tax audit and implementation of measures to prevent and sanction tax law violations.

- Enforcement of administrative decisions on tax management.

- Handling of administrative violations in tax management.

- Resolution of complaints and denunciations about tax.

- International cooperation on tax.

- Propaganda and support for taxpayers.

* Regarding the principles of tax management:

Pursuant to Article 5 of the Tax Administration Law 2019, the principles of tax management include:

- All organizations, households, business households, individuals have the obligation to pay taxes according to the law.

- Tax authorities and other state agencies assigned with revenue management tasks perform tax management according to this Law and other relevant laws, ensuring transparency, equality, and protecting the legal rights and interests of taxpayers.

- Agencies, organizations, and individuals are responsible for participating in tax management according to law.

- Implement administrative procedure reforms and apply modern information technology in tax management; adopt tax management principles according to international practices, including the principle of substance over form in transactions, risk management in tax management, and other principles suitable to Vietnam's conditions.

- Apply priority measures when conducting tax procedures for import-export goods as stipulated by the law on customs and the regulations of the Government of Vietnam.