What is the definition of tax dossier under the Tax Administration Law in Vietnam?

What is the definition of tax dossier under the Tax Administration Law in Vietnam?

Under Article 3 of the Tax Administration Law 2019, the regulations are as follows:

Definitions

In this Law, the undermentioned terms shall be defined as follows:

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5. “tax identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

6. “tax period” means a period of time used to determine tax liabilities that must be paid towards the state budget in accordance with provisions on taxation.

7. “tax return” means a document stipulated by the Minister of Finance and used by taxpayers to declare information for the purpose of determining tax liabilities.

8. “customs declaration” means a document stipulated by the Minister of Finance and used as a tax return for imported or exported goods.

9. “tax dossier” is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

10. “Tax statement” means the calculation of tax accrued in a tax year or over the period from the beginning of a tax year to the termination of taxable activities, or over the period during which taxable activities occur as prescribed by law.

Tax dossier is either an application for taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment interest exemption, late payment interest cancellation, extension of tax payment deadline, tax payment by installments, tax cancellation; customs dossier; application for tax debt freezing; application for cancellation of tax debts, late payment interest, penalties.

What is the definition of tax dossier under the Tax Administration Law in Vietnam? (Image from Internet)

What are the responsibilities of taxpayers when submitting tax dossiers in Vietnam?

Under Article 17 of the Tax Administration Law 2019, the responsibilities of taxpayers are as follows:

Responsibilities of taxpayers

1. Apply for taxpayer registration and use TINs as prescribed by law.

2. Declare tax accurately, honestly and adequately and submitting tax dossiers on time; take legal responsibility for the accuracy, honesty and adequacy of tax dossiers.

3. Pay tax, late payment interest and/or penalties fully, on schedule and at the right location.

4. Conform to regulations on accounting, statistics and management, use of invoices and records as prescribed by law.

5. Truthfully and fully record the taxable activities and transactions.

6. Issue and deliver invoices and records to buyers with the correct quantity, type and actual payment amount when selling goods and/or providing services as prescribed by law.

7. Provide information and/or materials related to the determination of tax liabilities accurately, fully and promptly, including information on investment value; transaction IDs and contents of accounts opened at commercial banks and/or other credit institutions; explain declared tax and/or tax payment as requested by tax authorities.

8. Comply with decisions, notifications and requests of tax authorities, tax officials as prescribed by law.

9. Take responsibility for the fulfillment of tax liabilities as prescribed by law in case the taxpayer’s legal representative or authorized representative fails to follow tax procedures.

10. Taxpayers operating businesses in areas with available information technology infrastructure must declare and pay tax and carry out transactions with tax authorities electronically as prescribed by law.

11. Based on the availability of information technology equipment, the Government shall specify the documents that regulatory authorities already have and thus can be excluded from tax declarations, applications for tax refund and other tax dossiers.

12. Develop, manage and operate systems of technical infrastructure so as to ensure e-transactions with tax authorities; sharing information related to the fulfillment of tax liabilities with tax authorities

13. Taxpayers who have entered into related-party transactions have the responsibility to create, retain, declare and provide documents on taxpayers and their related parties, including information on related parties residing in foreign countries or territories according to the Government's regulations.

Regarding tax dossiers, taxpayers need to have the following responsibilities:

- Declare tax accurately, honestly and adequately and submitting tax dossiers on time; take legal responsibility for the accuracy, honesty and adequacy of tax dossiers.

- Based on the availability of information technology equipment, the Government shall specify the documents that regulatory authorities already have and thus can be excluded from tax declarations, applications for tax refund and other tax dossiers.

Are taxpayers in Vietnam required to submit physical tax dossiers if they are already available in databases of tax authorities?

Under point e, clause 7, Article 8 of the Tax Administration Law 2019 on e-transactions in taxation:

In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.