Which authorities are considered tax authorities in Vietnam? What are the duties of tax authorities in Vietnam?

Which authorities are considered tax authorities in Vietnam?

According to Clause 2, Article 2 of the Law on Tax Administration 2019, the applicable entities are prescribed as follows:

Applicable Entities

1. Taxpayers include:

a) Organizations, households, business households, individuals paying taxes in accordance with tax laws;

b) Organizations, households, business households, individuals paying other charges, fees to the state budget;

c) Organizations, individuals withholding taxes.

2. tax authorities include:

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

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

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

4. Other relevant state agencies, organizations, individuals.

Thus, tax authorities are state bodies tasked with tax collection management and other revenue collections related to the state budget as stipulated by law. The tax authorities include the following agencies:

- Tax authorities comprising the General Department of Taxation, Tax Departments, District Tax Sub-Departments, Regional Tax Sub-Departments;

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

Which authorities are considered tax authorities in Vietnam? What are the duties of tax authorities in Vietnam? (Image from Internet)

What are the duties of tax authorities in Vietnam?

According to Article 18 of the Law on Tax Administration 2019, the duties of tax authorities are prescribed as follows:

- Organize the implementation of tax collection management and other collections related to the state budget according to the legal provisions on tax and other related laws.

- Propagate, disseminate, and guide tax law; publicly disclose tax procedures at the headquarters, electronic information portals of the tax authorities, and through mass media.

- Explain, provide information related to the determination of tax obligations for taxpayers; the tax authority is responsible for publicly disclosing the tax amount to be paid by business households, individual businesses in the locality.

- Ensure the confidentiality of taxpayer information, except for information provided to authorized bodies or disclosed according to legal provisions.

- Implement tax exemptions, reductions, cancellations of tax debts, late payments, fines; waive late payment fees, penalties; without counting late payments; extend tax payment terms; pay tax debts gradually; cover tax debts, exempt from tax; handle overpayments of tax, late payment fees, or fines; process tax refunds.

- Confirm the fulfillment of tax obligations by a taxpayer upon request as per legal provisions.

- Resolve complaints and denunciations related to the implementation of tax laws within their authority.

- Deliver records, conclusions, and decisions regarding tax after tax inspection and audit to taxpayers and provide explanations upon request.

- Compensate taxpayers for damages according to legal provisions regarding state liability for compensation.

- Evaluate to determine the tax amount to be paid by taxpayers upon the request of authorized state bodies.

- Develop and organize an electronic information system and apply information technology to conduct electronic transactions in the field of taxation.

What are regulations on direct tax administration by the tax authority in Vietnam?

According to Clause 5, Article 3 of Circular 80/2021/TT-BTC, the direct tax administration by the tax authority is stipulated as follows:

Direct tax authorities include:

[1] Tax authorities managing the locality of the taxpayer's main headquarters, except for the Large Business Tax Department under the General Department of Taxation.

[2] Tax authorities managing the locality where the taxpayer has dependent units in a province different from the main headquarters, but these dependent units report tax directly to the tax authority in the locality.

[3] The Large Business Tax Department under the General Department of Taxation, established according to Decision 15/2021/QD-TTg.

[4] For individuals with income from salaries or wages, the direct tax administration authority is the tax authority that issues the tax identification number, which may change according to the tax authority that performs tax finalization for the individual as per regulations.

[5] For individuals receiving inheritance, gifts in the form of securities or capital contribution in economic organizations, business establishments in Vietnam, who are subject to direct tax declaration with the tax authority, the direct tax administration authority is the tax authority managing the issuing entity; if multiple tax authorities manage multiple issuing entities, the direct tax administration authority is the one where the individual receiving the inheritance, gift resides.

The direct tax administration authority can be recorded on the Certificate of taxpayer registration or the Notification of tax identification number or Notification of managing tax authority or Assignment notice of managing tax authority upon issuance of enterprise code, cooperative code, tax identification number or upon change of registration information or upon reassignment of managing tax authority according to legal regulations.