General Department of Taxation of Vietnam: What are the guidelines on power to decide tax enforcement in Vietnam?
What are the regulations on authority and power to decide tax enforcement in Vietnam?
According to Official Letter 2342/TCT-PC in 2022 on assigning the Authority to issue enforcement decisions on tax administration guided by the General Department of Taxation as follows:
"- Clause 44, Article 1 of Law No. 67/2020/QH14 dated November 13, 2020, amending and supplementing Article 87 of the Law on handling of administrative violations dated June 20, 2012 stipulating the Authority to issue enforcement decisions:
“Article 87. Authority to issue enforcement decisions
1. The following persons accorded the authority to issue enforcement decisions:
…
g) Director of Taxation Sub-department, Director of Taxation Department, Director of General Department of Taxation;
…
2. Persons having authority to enforce the execution that are prescribed in clause 1 of this Article may delegate authority to their deputies. The delegation of authority must be documented in decisions under which the scope, details of delegated authority and term of delegated authority must be clarified. Authorized deputies must be accountable to their heads and before laws for the exercise of their delegated authority. The authorized person shall not be entitled to re-delegate their authority to any other person.”
3. Persons having sanctioning authority of authorities receiving and organizing the implementation of sanctioning decisions that are prescribed in Article 71 herein shall issue decisions on enforcement of execution thereof, or request their superiors to issue decisions on enforcement of execution of sanction decisions.”.
- Clause 1, Article 126 of the Law on Tax Administration dated June 13, 2019 provides for power to decide tax enforcement: “1. Heads of tax authorities, the Director of the Smuggling Investigation and Prevention Department of the General Department of Customs, the Director of the Post-clearance Inspection Department have the power to implement the tax enforcement measures specified in Points a, b, c, d, dd and e in Clause 1 Article 125 of this Law.
General Department of Taxation of Vietnam: What are the guidelines on power to decide tax enforcement in Vietnam? (Image from the internet)
What are the guidelines of subjects and the enforcement of tax decisions in Vietnam?
According to Official Letter 2342/TCT-PC in 2022, assigning the power to enforce administrative decisions on tax administration issued by the General Department of Taxation as follows:
"- Clauses 1 and 3, Articles 31, 32, 34, 36; Clauses 1 and 5, Article 35 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government stipulating on subjects of application and assigning the right to enforce tax administrative decisions as follows:
“Tax decisions include: decision on imposition of administrative penalties for tax offences; tax liability imposition notices and decisions; tax debt notices; refund disgorgement decisions; extension decisions; permissions for payment by instalments; decisions on invalidation of tax debt freezing decision; decisions on implementation of remedial measures in accordance with tax administration laws; decision on payment of damages; other administrative tax decisions prescribed by law.”.
- In the absence of the head of the department, he/she may authorize his/her deputy to consider and issue a decision on enforcement, the assignment of powers shall be made in writing using Form No. 09/CC in Appendix III to this Decree, authorized deputies must take responsibility for their decisions before their heads and before the law. The authorized person may not assign the right to any other individual.
"- Clauses 2 and 3, Article 156 of the Law on Promulgation of Legal Documents stipulates:
"2. If various legislative documents contain different regulations on the same issue, the superior document shall apply.
3. If various legislative documents promulgated by the same agency contain different regulations on the same issue, the one that is promulgated later shall apply.”."
What are the guidelines on the assignment of enforcement of tax decisions in Vietnam?
According to Official Letter 2342/TCT-PC in 2022, assigning the power to enforce administrative decisions on tax administration issued by the General Department of Taxation as follows:
Pursuant to the above provisions, the assignment of the right to enforce the implementation of administrative decisions on tax administration shall be implemented as follows:
- For decisions on sanctioning administrative violations on tax administration made in accordance with the law on handling of administrative violations: The authority to decide on coercion belongs to the head, and the head is delegated to the deputy level; the assignment of rights is represented by a decision clearly defining the scope, content and time limit of the assignment of rights; assigned deputies must take responsibility before their heads and before law for the exercise of their assigned rights; The authorized deputy may not delegate authority to another person.
- For the remaining administrative decisions on tax administration (except for decisions on sanctioning administrative violations) comply with the tax administration law: The authority to decide on coercion belongs to the head, in case the head is absent, may delegate authority to the deputy to consider and issue a coercive decision; authorized deputies must take responsibility for their decisions before their heads and before the law; The deputy may not delegate the right of communication to any other individual.
LawNet
