What language is used in tax dossiers in Vietnam?
What language is used in tax dossiers in Vietnam?
Based on Clause 9 Article 3 of Law on Tax Administration 2019:
Explanation of terms
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- Tax dossiers are documents related to taxpayer registration, tax declarations, tax refunds, tax exemptions, tax reductions, exemption from late payment fees, non-calculation of late payment fees, tax deferral, installment payments of tax debts, non-collection of taxes; customs dossiers; dossiers on freezing tax debts; dossiers on writing off tax debts, late payment fees, and fines.
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Tax dossiers are understood as documents related to taxpayer registration, tax declarations, tax refunds, tax exemptions, tax reductions, exemption from late payment fees, non-calculation of late payment fees, tax deferral, installment payments of tax debts, non-collection of taxes; customs dossiers; dossiers on freezing tax debts; dossiers on writing off tax debts, late payment fees, and fines.
And according to Article 85 of Circular 80/2021/TT-BTC:
Language used in documents exchanged with tax authorities
The language used in tax dossiers is Vietnamese. Documents in foreign languages must be translated into Vietnamese. The taxpayer must sign, stamp on the translation, and be responsible before the law for the content of the translation. In cases where the foreign language documents have a total length of more than 20 A4 pages, the taxpayer can provide a written explanation and request to translate only the content, terms related to the determination of tax obligations.
For tax exemption, reduction dossiers under the Tax Agreement, depending on the nature of each type of contract and the request of the tax authority (if any), the taxpayer needs to translate contents of the contract such as: contract name, names of terms in the contract, contract implementation time or actual presence time of foreign contractor experts in Vietnam (if any), responsibilities, commitments of each party; security and product ownership regulations (if any), the subjects authorized to sign the contract, related content to determine tax obligations and similar content (if any); along with a copy of the contract confirmed by the taxpayer.
Legalization of documents issued by foreign competent agencies is only mandatory in specific cases as guided in Article 30, Article 62, and Article 70 of this Circular.
The language used in tax dossiers is Vietnamese.
If the document is in a foreign language, it must be translated into Vietnamese.
In cases where a foreign-language document has a total length of more than 20 A4 pages, the taxpayer can provide a written explanation and request to translate only the content and terms related to the determination of tax obligations.
What language is used in tax dossiers in Vietnam? (Image from the Internet)
What are the responsibilities of taxpayers in providing information in tax dossiers in Vietnam?
Based on Article 97 of Law on Tax Administration 2019:
Responsibilities of taxpayers in providing information
- Provide full, accurate, honest, and timely information in tax dossiers and information related to the determination of tax obligations as required by the tax administration agency.
- Provide information in writing or through a network connection with the information systems of the tax administration agency as required.
Taxpayers must provide full, accurate, honest, and timely information in tax dossiers.
When does the tax authority issue the first notice requesting taxpayers to explain and supplement information in Vietnam?
Based on Clause 3 Article 71 of Circular 80/2021/TT-BTC:
Inspection of tax dossiers at the tax authority’s headquarters
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- Inspect tax dossiers
The tax authority inspects, cross-checks, compares, and analyzes tax dossiers with inaccurate declarations, missing declarations, or contents requiring clarification related to payable taxes, exempted taxes, reduced taxes, refunded taxes, and deductible taxes carried forward to the next period, the tax authority will issue the first notice (form 01/KTT) requiring the taxpayer to explain and supplement information and documents.
Within 10 working days from the date the tax authority issues the notice to explain or supplement information and documents, the taxpayer must explain and supplement information and documents. The explanation and supplementation of information and documents can be done directly at the tax authority or in writing (paper documents or electronically).
In case the taxpayer explains directly at the tax authority, the tax authority will make a Working Minutes according to form 02/KTT attached to appendix I of this Circular.
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The tax authority will issue the first notice requiring the taxpayer to explain and supplement information and documents when inspecting, cross-checking, comparing, and analyzing tax dossiers with inaccurate declarations, missing declarations, or contents requiring clarification related to payable taxes, exempted taxes, reduced taxes, refunded taxes, deductible taxes carried forward to the next period.
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