What are regulations on tax-related international cooperation by tax authorities in Vietnam?

Is tax-related international cooperation a content of tax administration in Vietnam?

Based on Article 4 of the 2019 Tax Administration Law, the provisions are as follows:

Content of tax administration

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

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

3. Suspension of tax debt; tax debt write-off, late payment interest, fines; waiver of late payment interest, fines; non-imposition of late payment interest; tax payment deferral; installment payment of tax debt.

4. Taxpayer information management.

5. Invoice and document management.

6. Tax inspection, tax audit, and implementation of measures to prevent and combat tax law violations.

7. Enforcement of administrative decisions on tax administration.

8. Penalties for administrative violations in tax administration.

9. Resolution of tax complaints and denunciations.

10. Tax-related international cooperation.

11. Taxpayer outreach and support.

Thus, tax-related international cooperation is a part of tax administration.

Is tax-related international cooperation a content of tax administration in Vietnam? (Image from the Internet)

What are regulations on tax-related international cooperation by tax authorities in Vietnam?

According to Article 12 of the 2019 Tax Administration Law, the tax authority performs tax-related international cooperation as follows:

- Advising the Minister of Finance to propose, negotiate, sign, and implement the rights, obligations, and ensure the benefits of the Socialist Republic of Vietnam under international treaties to which Vietnam is a member;

- Negotiating, signing, and implementing bilateral and multilateral agreements with foreign tax administration agencies;

- Organizing the exploitation, exchange of information, and professional cooperation with foreign tax administration agencies and relevant international organizations. Exchange of information about taxpayers and related parties with foreign tax authorities to serve the management of related-party transactions;

- Implementing measures to support tax collection under international treaties to which Vietnam is a member, including:

+ Requesting foreign tax administration agencies and competent authorities to support tax collection abroad for tax debts in Vietnam that taxpayers are obliged to pay when the taxpayers are no longer in Vietnam;

+ Providing support for tax collection at the request of foreign tax administration agencies for tax debts payable abroad by taxpayers in Vietnam by urging tax debt collection in accordance with this Law and the actual tax administration practices of Vietnam.

Which agency shall organize the implementation of tax-related international cooperation in Vietnam?

According to Article 15 of the 2019 Tax Administration Law, the provisions are as follows:

Duties, powers, and responsibilities of Ministries, ministerial-level agencies, and agencies under the Government of Vietnam

1. The Ministry of Finance is the lead agency assisting the Government of Vietnam in unifying state management of tax administration and has the following duties and powers:

a) Issuing or submitting to competent authorities for issuance of legal documents on tax administration as authorized;

b) Organizing the implementation of tax administration in accordance with this Law and other relevant legal regulations;

c) Organizing the preparation and implementation of state budget revenue estimates;

d) Organizing the inspection and audit of tax law implementation and other relevant legal regulations;

dd) Handling violations of the law and resolving complaints and denunciations related to tax law implementation as authorized;

e) Organizing the implementation of tax-related international cooperation;

g) Coordinating with the Ministry of Planning and Investment and other relevant ministries to guide the implementation of independent valuation of machinery, equipment, and technology lines as per the Investment Law.

2. The Ministry of Public Security has the following responsibilities:

a) Connecting and receiving information from the tax authority regarding the fulfillment of tax obligations for road motor vehicles when registering ownership and usage rights as per legal regulations;

b) Organizing the reception, processing, and resolution of crime reports, denunciations, and prosecution recommendations, receiving files discovered by the tax authority on violations with criminal indications in the tax field, proceeding to investigate and handle crimes in the tax field as per legal regulations; if no criminal case is prosecuted or the investigation is suspended, the Public Security agency shall notify the tax authority in writing of the reasons and transfer the file to the tax authority for handling as authorized.

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Thus, the Ministry of Finance is responsible for organizing the implementation of tax-related international cooperation.