What are regulations on estimation, management, use, payment, statement of authorized collection budget in Vietnam?

What are regulations on estimation, management, use, payment, statement of authorized collection budget in Vietnam?

Pursuant to Clause 3, Article 82 of the Circular 80/2021/TT-BTC stipulating estimation, management, use, payment, statement of authorized collection budget in Vietnam as follows: 

a) Estimation: Authorized collection budget shall be estimated annually according to the expenses prescribed by competent authorities, estimation of state budget revenues that are collected by authorization, realization of the previous year's budget estimate and the expectation of the current year's budget estimate, included in the state budget expenditure estimate of General Department of Taxation and sent to the Ministry of Finance as per regulations.

b) Management and use: The estimated authorized collection budget shall be part of the annual budget expenditure estimate of General Department of Taxation. The use of authorized collection budget shall be appropriate in terms of subjects, purposes, expenditures and authorized collection contract. Unused budget at the end of the year shall be carried forward to the succeeding year.

c) Statement: General Department of Taxation shall record and include authorized collection budget its annual budget statement in accordance with applicable regulations.

What are regulations on cooperation in tax administration of defense and security enterprises in Vietnam?

Pursuant to Article 83 of the Circular 80/2021/TT-BTC stipulating cooperation in tax administration of defense and security enterprises in Vietnam as follows: 

General Department of Taxation shall cooperate with Finance Department of the Ministry of National Defense, Planning and Finance Department of the Ministry of Public Security in monitoring and supervising defense and security companies declaring, paying, stating CIT incurred during manufacture and sale of goods and services serving defense and security, manufacture and sale of other goods and services as per regulations.

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