What contents are included in tax administration? What are duties of tax authorities in Vietnam?

What are duties of tax authorities in Vietnam?

Pursuant to the regulations in Article 18 of the Law on Tax Administration 2019, the duties of the tax authorities are as follows:

(1) Organizing the administration of tax collection and other revenues belonging to the state budget as prescribed by tax law and other relevant legal provisions.

(2) Propagating, disseminating, and guiding the law on taxes; publicly announcing tax procedures at the headquarters, on the electronic information page of the tax administration authority, and in the mass media.

(3) Explaining, providing information related to determining tax obligations to taxpayers; the tax authority is responsible for publicly announcing the tax amount payable by household businesses, and individual businesses in the locality.

(4) Keeping taxpayer information confidential, except for information provided to competent authorities or information publicly announced in accordance with the law.

(5) Implementing tax exemption; tax reduction; debt cancellation of taxes, late payment fines, fines; exemption from late payment fines, fines; not counting late payment; deferring tax payments; paying tax debts gradually; suspending tax debts, non-collection of taxes; handling overpaid taxes, late payment fines, fines; and tax refunds as prescribed by this Law and other relevant legal provisions.

(6) Confirming the fulfillment of tax obligations of taxpayers upon request as prescribed by law.

(7) Handling complaints and denunciations related to the implementation of tax law according to authority.

(8) Handing over minutes, conclusions, decisions on tax handling after tax inspection, tax audits to taxpayers and explaining upon request.

(9) Compensating for damages to taxpayers as prescribed by the law on state compensation liability.

(10) Evaluating to determine the tax amount payable by taxpayers at the request, demand of competent state authorities.

(11) Developing, organizing an electronic information system and applying information technology to carry out electronic transactions in the field of taxation.

What contents are included in tax administration? What are duties of tax authorities in Vietnam? (Image from the Internet)

What agencies are included in tax authorities in Vietnam?

tax authorities include the agencies as stipulated in Clause 2, Article 2 of the Law on Tax Administration 2019 as follows:

Subjects of Application

1. Taxpayers include:

a) Organizations, households, household businesses, and individuals paying taxes according to tax law;

b) Organizations, households, household businesses, and individuals paying other revenues belonging to the state budget;

c) Organizations, individuals deducting taxes.

2. tax authorities include:

a) Tax authorities consist of the General Department of Taxation, Departments of Taxation, Sub-Departments of Taxation, Area Taxation Sub-Departments;

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

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

4. Other state agencies, organizations, individuals involved.

tax authorities include:

- Tax authorities consist of the General Department of Taxation, Departments of Taxation, Sub-Departments of Taxation, Area Taxation Sub-Departments;

- Customs authorities include the General Department of Customs, Departments of Customs, Departments of Post-Clearance Audit, Sub-Departments of Customs.

What are the contents of tax administration in Vietnam?

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

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

- Tax refunds, tax exemptions, tax reductions, non-collection of taxes.

- Suspension of tax debts; cancellation of tax debts, late payment fines, fines; exemption from late payment fines, fines; not counting late payment fines; tax payment deferral; gradual payment of tax debts.

- administration of taxpayer information.

- administration of invoices, vouchers.

- Tax inspection, tax audit and implementing measures to prevent and combat tax law violations.

- Enforcement of administrative decisions on tax administration.

- Handling administrative violations in tax administration.

- Handling tax complaints and denunciations.

- International cooperation on taxation.

- Propagating and supporting taxpayers.

What are the principles of tax administration in Vietnam?

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

- All organizations, households, household businesses, and individuals are obligated to pay taxes as stipulated by law.

- tax authorities, and other state agencies tasked with revenue administration perform tax administration according to the stipulations of this Law and other relevant legal provisions, ensuring transparency, fairness, and protecting the lawful rights and interests of taxpayers.

- Agencies, organizations, individuals have the responsibility to participate in tax administration as prescribed by the law.

- Implement administrative procedure reforms and apply modern information technology in tax administration; apply tax administration principles according to international practices, including the principle of substantive operations, transactions determining tax obligations, the principle of risk administration in tax administration and other principles suitable to Vietnamese conditions.

- Apply preferential measures when carrying out tax procedures for exported and imported goods as prescribed by customs laws and regulations of the Government of Vietnam.