What are the newest legislative documents on the elaboration of the Law on Tax Administration?

What is the applicable Law on Tax Administration in Vietnam?

The applicable Law on Tax Administration in Vietnam in 2024 is the Law on Tax Administration 2019.

The regulated entities are stipulated in Article 2 of Law on Tax Administration 2019, including:

- Taxpayers include:

+ Organizations, households, household businesses and individuals paying taxes in compliance with provisions on taxation;

+ Organizations, households, household businesses, individuals paying other amounts to the state budget;

+ Organizations and individuals deducting tax from income.

- Tax authorities, including:

+ General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of Taxation of districts;

+ General Department of Vietnam Customs, Departments of Customs, Post Clearance Audit Departments, Sub-department of Customs.

- Tax officials and customs officials (hereinafter referred to as “tax officials”).

- Other relevant state agencies, organizations and individuals.

What are the newest legislative documents on the elaboration of the Law on Tax Administration? (Image from the Internet)

What are the newest legislative documents on the elaboration of the Law on Tax Administration?

The newest legislative documents on the elaboration of the Law on Tax Administration include:

- Decree No. 126/2020/ND-CP on the elaboration of the Law on Tax Administration 2019.

- Decree No. 125/2020/ND-CP on the elaboration of the administrative penalties for tax and invoice-related violations.

- Circular No. 105/2020/TT-BTC on the elaboration of taxpayer registration.

- Decree No. 102/2021/ND-CP on amendments to decrees on administrative penalties in fields of taxation, invoicing, customs, insurance business, lottery business, public asset management, thrift practice, waste combat, national reserves, state treasury, accounting, and independent auditing.

- Circular No. 06/2021/TT-BTC on the elaboration of the Law on Tax Administration on tax administration for export and import goods.

- Circular No. 10/2021/TT-BTC on the elaboration of the management of tax procedure service practice.

- Circular No. 19/2021/TT-BTC on the elaboration of electronic transactions in taxation.

- Circular No. 31/2021/TT-BTC regulating the application of risk management in tax administration.

- Circular No. 40/2021/TT-BTC on the elaboration of value-added tax, personal income tax, and tax management for household/individual businesses.

- Circular No. 78/2021/TT-BTC on the elaboration of the implementation of the Law on Tax Administration and Decree No. 123/2020/ND-CP on invoices and documents.

- Circular No. 80/2021/TT-BTC on the elaboration of the Law on Tax Administration and Decree No. 126/2020/ND-CP on the Law on Tax Administration.

- Circular No. 100/2021/TT-BTC on amendments to Circular No. 40/2021/TT-BTC on the elaboration of value-added tax, personal income tax, and tax management for household/individual businesses.

- Decree No. 91/2022/ND-CP on amendments to Decree No. 126/2020/ND-CP on the elaboration of the Law on Tax Administration.

- Circular No. 13/2023/TT-BTC on the elaboration of Decree No. 49/2022/ND-CP on amendments to Decree No. 209/2013/ND-CP on the elaboration of the Value-Added Tax Law as amended by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP, and Decree No. 146/2017/ND-CP, and on amendments to Circular No. 80/2021/TT-BTC.

- Circular No. 43/2023/TT-BTC on amendments to Circulars with provisions on filing, presentation, and declaration of household registration book information, temporary residence book, or documents requiring confirmation from local authorities at the place of residence when implementing policies or administrative procedures under the management of the Ministry of Finance.

- Decree No. 64/2024/ND-CP on the extension of deadlines for paying value-added tax, corporate income tax, personal income tax, and land rent in 2024.

- Decree No. 65/2024/ND-CP on the extension of special consumption tax deadlines for domestically manufactured or assembled automobiles.

- Circular No. 46/2024/TT-BTC on amendments to Circular No. 19/2021/TT-BTC on the elaboration of electronic transactions in taxation (effective from August 28, 2024).

What are the rules of tax administration in Vietnam?

Therules of tax administration are stipulated in Article 5 Law on Tax Administration 2019, including:

- All organizations, households, household businesses, individuals shall pay their taxes in compliance with the law.

- Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in this Law and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

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

- Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.

- Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.