Which amounts are not collected by the tax authority into the state budget in Vietnam?

What are tax authorities in Vietnam?

Pursuant to Article 2 of the Law on Tax Administration 2019 stipulates as follows:

Subjects of Application

1. Taxpayers include:

a) Organizations, households, business households, and individuals paying taxes as per the law on taxation;

b) Organizations, households, business households, and individuals paying other amounts into the state budget;

c) Organizations and individuals withholding tax.

2. tax authorities include:

a) Tax authorities including the General Department of Taxation, Department of Taxation, Sub-department of Taxation, Regional Sub-department of Taxation;

b) Customs authorities including the General Department of Customs, Department of Customs, Post-clearance Inspection Department, Sub-department of Customs.

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

4. Other state agencies, organizations, and individuals involved.

Thus, the tax authority includes the General Department of Customs, Department of Customs, Post-clearance Inspection Department, Sub-department of Customs.

Which amounts are not collected by the tax authority into the state budget in Vietnam? (Image from the Internet)

Which amounts are not collected by the tax authority into the state budget in Vietnam?

Pursuant to Article 3 of the Law on Tax Administration 2019 stipulates as follows:

Interpretation of Terms

In this Law, the following terms are construed as follows:

1. Tax is a mandatory contribution to the state budget by organizations, households, business households, and individuals according to tax laws.

2. Other amounts collected into the state budget managed by the tax authority include:

a) Fees as stipulated by the Law on Fees and Charges;

b) Land use fees paid into the state budget;

c) Land and water surface rental fees;

d) Fees for granting mining rights;

dd) Fees for granting water resource exploitation rights;

e) Proceeds from selling assets on land, transferring land use rights as stipulated by the Law on Management and Use of Public Assets;

g) Proceeds from administrative penalties according to the laws on handling of administrative violations in the fields of taxation and customs;

h) Late payment fees and other amounts according to the law.

3. Other amounts collected into the state budget not managed by the tax authority include:

a) Fees for using marine zones for dumping according to the laws on marine resources and environment;

b) Fees for protecting and developing rice cultivation land as per the land laws;

c) Proceeds from administrative penalties according to the law on handling of administrative violations, except in the fields of taxation and customs;

d) Proceeds paid into the state budget from managing, using, exploiting public assets for business purposes, leasing, joint ventures, and alliances, after fulfilling the obligations of taxes, fees, and charges as stipulated by the law on management, use of public assets;

dd) Aid proceeds;

e) Other amounts as stipulated by law.

Six other amounts collected into the state budget but not managed by the tax authority include:

- Fees for using marine zones for dumping;

- Fees for protecting and developing rice cultivation land;

- Proceeds from administrative penalties;

- Proceeds paid into the state budget from managing, using, exploiting public assets for business purposes, leasing, joint ventures, and alliances, after fulfilling the obligations of taxes, fees, and charges as stipulated by the law on management, use of public assets;

- Aid proceeds;

- Other amounts as stipulated by law.

Vietnam: What are cases where annual tax declarations are not required?

According to Clause 3, Article 7 of Decree 126/2020/ND-CP supplemented by Clause 2, Article 1 of Decree 91/2022/ND-CP, taxpayers are not required to submit tax declarations for taxes calculated annually in the following cases:

- Taxpayers only engage in activities or businesses that are not subject to tax according to the tax laws applicable to each type of tax.

- Individuals with incomes exempt from tax according to the law on personal income tax and as prescribed in Point b, Clause 2, Article 79 of the Law on Tax Administration 2019 except for individuals receiving inheritances or gifts that are real estate; transferring real estate.

- Export processing enterprises only engaging in export activities are not required to submit VAT declaration dossiers.

- Taxpayers temporarily suspension of activities or business as prescribed in Article 4 of Decree 126/2020/ND-CP.

- Taxpayers submitting dossiers to terminate the validity of their tax identification numbers, except in cases of terminating operations, terminating contracts, reorganizing enterprises as prescribed in Clause 4, Article 44 of the Law on Tax Administration 2019.