What is a state budget revenue-managing tax authority in Vietnam?

What is a state budget revenue-managing tax authority in Vietnam?

Based on the provisions of Clause 7, Article 3 of Circular 80/2021/TT-BTC, a state budget revenue-managing tax authority is defined as the tax authority overseeing the area where the taxpayer engages in tax declaration, payment, refunds, exemptions, reductions, and other tax-related procedures in accordance with the Law on Tax Administration and its guiding documents, or as assigned by a competent body. This authority is not directly responsible for managing the taxpayer.

What are the responsibilities of a state budget revenue-managing tax authority in Vietnam?

The responsibilities of tax management for the direct tax authority are stipulated in Clause 3, Article 5 of Circular 80/2021/TT-BTC as follows:

The state budget revenue-managing tax authority is responsible for fully implementing tax management regulations concerning the revenues assigned within its jurisdiction under the Law on Tax Administration 2019 and its guiding documents, specifically:

- Receiving tax declaration dossiers, extending tax declaration filing deadlines, and enforcing penalties for tax law violations related to the filing of tax declarations for the revenues assigned for management.

- Calculating late payment interest, adjusting late payment interest of taxpayers for the revenues assigned for management. In cases specified at points b, c, Clause 2, Article 13 of Circular 80/2021/TT-BTC, the late payment interest is calculated and adjusted at the direct managing tax authority.

- Guiding and urging taxpayers to remit funds to the state budget for the revenues assigned for management.

- Implementing debt collection measures and coercive measures for tax debts concerning the revenues assigned for management.

- Receiving and resolving applications for exemption from late payment interest, non-application of late payment interest, and tax deferral requests for the revenues assigned for management according to Article 22, Article 23, Article 24 of Circular 80/2021/TT-BTC.

- Receiving and resolving written requests for handling excess payment of taxpayers for the revenues assigned for management according to Article 25 of Circular 80/2021/TT-BTC, Article 26 of Circular 80/2021/TT-BTC.

- Receiving and resolving applications for VAT refunds related to investment projects assigned for management according to Section 1, Chapter V of Circular 80/2021/TT-BTC.

- Receiving and resolving applications for refunds of excess tax paid for the revenues assigned for management according to Section 2, Chapter V of Circular 80/2021/TT-BTC.

- Receiving and resolving applications for tax exemption and reduction of taxpayers for the revenues assigned for management according to Chapter VI of Circular 80/2021/TT-BTC.

- Conducting tax inspections and audits on taxpayers with revenues assigned for management and imposing penalties for legal violations discovered through these inspections or audits (if any).

- In cases where the taxpayer is subject to the allocation of tax obligations concerning the revenue stipulated in point d, Clause 1, Article 13 of Circular 80/2021/TT-BTC, Article 15 of Circular 80/2021/TT-BTC, and point d, Clause 1, Article 17 of Circular 80/2021/TT-BTC, the state budget revenue-managing tax authority performs additional tasks similar to the direct managing tax authority for taxpayers with revenues allocated according to point k, Clause 1, Article 5 of Circular 80/2021/TT-BTC.

What is a state budget revenue-managing tax authority in Vietnam? (Image from the Internet)

What are supervisory tax authorities in Vietnam?

According to the provisions of Clause 5, Article 3 of Circular 80/2021/TT-BTC, the authorities directly managing taxpayers include:

[1] The tax authority overseeing the location of the taxpayer's main office, except as stipulated in item [3];

[2] The tax authority overseeing the area where the taxpayer has dependent units in different provinces from where the main office is located, but the dependent unit directly declares taxes with the tax authority in that area;

[3] The Large Enterprise Tax Department under the General Department of Taxation established according to the provisions of Decision 15/2021/QD-TTg;

[4] For individuals with income from wages or salaries, the tax authority directly managing is the one issuing the taxpayer identification number and may change according to the tax authority handling the individual's tax finalization as per regulations;

[5] For individuals receiving inheritance or gifts of securities or capital contributions in economic organizations or business establishments in Vietnam, directly declaring taxes with the tax authority, the direct managing tax authority is the one managing the issuing entity; in cases where multiple tax authorities manage multiple issuing entities, the direct managing tax authority is the one where the individual receiving the inheritance or gifts resides.

The direct managing tax authority may be noted on the Certificate of taxpayer registration or Notification of taxpayer identification number or Notification of managing tax authority or Notification of tax authority assignment when issuing an enterprise code, cooperative code, taxpayer identification number, upon changing registration information, or when reassigning managing tax authorities as stipulated by law.