The latest Tax Administration Vietnam Law 2023? What is the latest Decree and Circular guiding the Vietnam Law on Tax Administration?
- The latest Tax Administration Vietnam Law 2023?
- Decree guiding the latest Tax Administration Vietnam Law?
- What is the circular guiding the Vietnam Law on Tax Administration?
- What is the latest integrated document of the Tax Administration Vietnam Law 2023?
- Who will be able to apply the Tax Administration Vietnam Law 2023?
The latest Tax Administration Vietnam Law 2023?
Up to now, there has not been any announcement about the issuance of a document to replace the Tax Administration Vietnam Law. Therefore, the management of taxes and other revenues under the state budget in 2023 will still apply the Vietnam Law on Tax Administration 2019.
The Vietnam Law on Tax Administration was passed in the 7th National Assembly on 13/6/2019.
The Vietnam Law on Tax Administration 2019 consists of 17 chapters and 152 articles, which provide for the following contents:
- Tax registration, tax declaration, tax payment, tax assessment.
- Tax refund, tax exemption, tax reduction, non-tax collection.
- Zoning the tax owed; write-off of tax debts, late payment, fines; exemption from late payment, fines; no late payment; extension of tax payment; gradual payment of taxes owed.
- Manage taxpayer information.
- Manage invoices and documents.
- Tax inspection, tax inspection and take measures to prevent and prevent violations of tax Vietnam Laws.
- Enforcement of administrative decisions on tax administration.
- Sanctioning administrative violations of tax administration.
- Settlement of tax complaints and denunciations.
- International cooperation on taxation.
- Propagating and supporting taxpayers.
The Vietnam Law on Tax Administration 2019 took effect from July 1 , 2020; particularly regulations on invoices and electronic documents take effect from July 1, 2022.
The latest Tax Administration Vietnam Law 2023? What is the latest Decree and Circular guiding the Vietnam Law on Tax Administration?
Decree guiding the latest Tax Administration Vietnam Law?
Decrees guiding the Vietnam Law on Tax Administration 2019 are still in force, including:
- Decree 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents
- Decree 125/2020/ND-CP on sanctioning administrative violations of taxes and invoices
- Decree 126/2020/ND-CP on guiding the Vietnam Law on Tax Administration
- Decree 132/2020/ND-CP on tax administration for enterprises with associated transactions.
- Decree 102/2021/ND-CP amending a number of articles of decrees on sanctioning administrative violations in the field of taxes and invoices; customs; insurance business, lottery business; management and use of public assets; thrifty, anti-waste practices; national reserves; state treasury; accounting, independent audits.
- Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP guiding the Vietnam Law on Tax Administration
What is the circular guiding the Vietnam Law on Tax Administration?
Circulars guiding the effective Vietnam Tax Administration Law include:
- Circular 105/2020/TT-BTC guiding tax registration issued by the Minister of Finance
- Circular 06/2021/TT-BTC guiding the Vietnam Law on Tax Administration on tax administration for imported and exported goods issued by the Ministry of Finance
- Circular 10/2021/TT-BTC guiding the management of tax procedures issued by the Ministry of Finance
- Circular 19/2021/TT-BTC guiding electronic transactions in the field of taxation issued by the Ministry of Finance
- Circular 31/2021/TT-BTC regulating the application of risk management in tax management issued by the Ministry of Finance
- Circular 40/2021/TT-BTC guiding value added tax, personal income tax and tax administration for business households and individuals issued by the Ministry of Finance
- Circular 78/2021/TT-BTC guiding the implementation of the Vietnam Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents.
- Circular 80/2021/TT-BTC guiding the Vietnam Law on Tax Administration and Decree 126/2020/ND-CP guiding the Vietnam Law on Tax Administration 2019
- Circular 91/2021/TT-BTC amending and supplementing a number of articles of Circular 191/2016/TT-BTC dated November 8, 2016 stipulating the level of collection, collection, remittance, management and use of mineral reserve appraisal fees and fees for granting mineral operation licenses and Circular 56/2018/TT-BTC dated June 25, 2018 stipulating the level of collection, the regime of collecting, remitting, managing and using fees for appraisal of environmental impact assessment reports by central agencies.
- Circular 100/2021/TT-BTC amending and supplementing a number of articles of Circular 40/2021/TT-BTC dated 01/6/2021 guiding value added tax, personal income tax and tax administration for business households and individuals.
- Circular 45/2021 /TT-BTC dated June 18, 2021 guiding the application of the Pre-Agreement mechanism on taxable valuation method (APA) in tax administration for enterprises with associated transactions.
What is the latest integrated document of the Tax Administration Vietnam Law 2023?
Currently, the integrated documents of the Tax Administration Vietnam Law are:
- Integrated Document 14/VBHN-VPQH 2019 consolidating the Accounting Vietnam Law issued by the Office of the National Assembly
Who will be able to apply the Tax Administration Vietnam Law 2023?
Pursuant to Article 2 of the Vietnam Law on Tax Administration 2019, the following subjects of application are provided:
- Taxpayers include:
+ Organizations, households, business households and individuals pay taxes in accordance with the provisions of tax Vietnam Law;
+ Organizations, households, business households and individuals pay other revenues under the state budget;
+ Organizations and individuals withholding taxes.
- Tax administration agencies include:
+ Tax authorities include the General Department of Taxation, the Tax Department, the Tax Department, the Regional Tax Department;
+ Customs agencies include the General Department of Customs, the Customs Department, the Post-Clearance Inspection Department, the Customs Branch.
- Tax administration officials include tax officials, customs officials.
- Other relevant state agencies, organizations and individuals.
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