What are the latest information about Law on Tax Administration and its guidance documents in Vietnam in 2024?
What are the latest information about Law on Tax Administration and its guidance documents in Vietnam in 2024?
On June 13, 2019, the National Assembly promulgated the Law on Tax Administration 2019, which regulates the management of various taxes, and other receipts belonging to the state budget.
The Law on Tax Administration 2019 took effect on July 1, 2020, comprising 152 Articles in 17 Chapters. Thus, the latest Law on Tax Administration for 2024 is the Law on Tax Administration 2019 and will be used until a replacement document is available.
Currently, the Law on Tax Administration 2019 has 18 guiding documents in effect (as of October 16, 2024) and will continue to be updated if any:
[1] Circular 46/2024/TT-BTC amends Circular 19/2021/TT-BTC on electronic transactions in the field of tax.
[2] Decree 64/2024/ND-CP on extending the deadline for the payment of VAT, corporate income tax, personal income tax, and land rent in 2024 (Effective until December 31, 2024).
[3] Decree 65/2024/ND-CP on extending the deadline for excise tax payment on domestically manufactured or assembled cars (Effective until December 31, 2024).
[4] Circular 43/2023/TT-BTC amends Circulars regarding the submission, presentation, and declaration of information on household registration books, temporary residence books, or documents requiring local confirmation when implementing policies or administrative procedures under the management of the Ministry of Finance.
[5] Circular 13/2023/TT-BTC guides Decree 49/2022/ND-CP amending Decree 209/2013/ND-CP on the guidance of the Value Added Tax Law, as amended by Decree 12/2015/ND-CP, 100/2016/ND-CP, and 146/2017/ND-CP, and amendments to Circular 80/2021/TT-BTC.
[6] Decree 91/2022/ND-CP amends Decree 126/2020/ND-CP guiding the Law on Tax Administration.
[7] Decree 102/2021/ND-CP amends Decrees on administrative violation penalties in the fields of tax, invoices; customs; insurance business, lottery business; management and use of public assets; thrift practice, anti-wastefulness; national reserves; state treasury; accounting, independent auditing.
[8] Circular 100/2021/TT-BTC amends Circular 40/2021/TT-BTC guiding VAT, personal income tax, and tax administration for business households and individual businesses.
[9] Circular 80/2021/TT-BTC guides the Law on Tax Administration and Decree 126/2020/ND-CP guiding the Law on Tax Administration.
[10] Circular 78/2021/TT-BTC guides the implementation of the Law on Tax Administration, Decree 123/2020/ND-CP on invoices and documents.
[11] Circular 40/2021/TT-BTC guides VAT, personal income tax, and tax administration for business households, individual businesses.
[12] Circular 31/2021/TT-BTC applies risk management in tax administration.
[13] Circular 19/2021/TT-BTC guides electronic transactions in the field of tax.
[14] Circular 10/2021/TT-BTC guides the management of practicing tax procedures services.
[15] Circular 06/2021/TT-BTC guides the Law on Tax Administration on tax administration of exported and imported goods.
[16] Circular 105/2020/TT-BTC guides taxpayer registration.
[17] Decree 125/2020/ND-CP regulates administrative violation penalties on tax, invoices.
[18] Decree 126/2020/ND-CP on guiding the Law on Tax Administration.
What are the latest information about Law on Tax Administration and its guidance documents in Vietnam in 2024? (Image from Internet)
What are rules for tax administration in Vietnam?
According to Article 5 of the Law on Tax Administration 2019, the principles of tax administration in Vietnam are as follows:
- All organizations, households, business households, and individuals are obligated to pay taxes as prescribed by law.
- tax administration agencies and other state agencies assigned with revenue management duties shall manage taxes in accordance with this Law and other relevant legal provisions, ensuring transparency, equality, and ensuring the lawful rights and interests of taxpayers.
- Agencies, organizations, and individuals have the responsibility to participate in tax administration as prescribed by law.
- Implement administrative procedure reforms and apply modern information technology in tax administration; apply tax administration principles in accordance with international practices, including the principle of the nature of activities and transactions determining tax obligations, risk management in tax administration, and other principles suitable for the conditions of Vietnam.
- Apply preferential measures when carrying out tax procedures for exported and imported goods according to the regulations of customs law and the regulations of the Government of Vietnam.
What are rights of taxpayers in Vietnam?
According to Article 16 of the Law on Tax Administration 2019, the rights of taxpayers in Vietnam are defined as follows:
Article 16. Rights of Taxpayers
- To be supported and guided to perform tax payment; to provide information and documents to fulfill tax obligations and rights.
- To receive documents related to tax obligations from functional agencies during inspections, examinations, and audits.
- To request tax administration agencies to explain tax calculation, determination; to request inspection of the quantity, quality, and types of exported and imported goods.
- To have information kept confidential, except for information required to provide to competent state agencies or public information about taxes according to legal provisions.
- To enjoy tax incentives and tax refunds as prescribed by tax law; to know the time limit for tax refund settlements, the amount of tax not refunded, and the legal basis for the amount of unrefunded tax.
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Accordingly, taxpayers in Vietnam have the following rights:
- To be supported and guided to perform tax payment; to provide information and documents to fulfill tax obligations and rights.
- To receive documents related to tax obligations from functional agencies during inspections, examinations, and audits.
- To request tax administration agencies to explain tax calculation, determination; to request inspection of the quantity, quality, and types of exported and imported goods.
- To have information kept confidential, except for information required to provide to competent state agencies or public information about taxes according to legal provisions.
- To enjoy tax incentives and tax refunds as prescribed by tax law; to know the time limit for tax refund settlements, the amount of tax not refunded, and the legal basis for the amount of unrefunded tax.
- To contract with service business organizations to perform tax procedures, customs procedure agents for executing tax agent services, customs procedure agent services.
- To receive tax handling decisions, tax inspection records, tax audit records, to request explanations of content in tax handling decisions; to keep opinions in tax inspection records, tax audit records; to receive tax inspection conclusion documents, post-inspection, post-audit tax handling decisions of tax administration agencies.
- To receive compensation for any damages caused by tax administration agencies, tax administration officials according to legal provisions.
- To request tax administration agencies to confirm their tax payment obligations.
- To file complaints, initiate lawsuits against administrative decisions, administrative acts related to their lawful rights and interests.
- Not to be administratively penalized for tax violations, nor subjected to late payment interest in cases where taxpayers comply with guidance and handling decisions of tax authorities, competent state agencies related to the determination of their tax obligations.
- To denounce violations of tax administration officials and organizations, individuals as prescribed by law on denunciation.
- To search, view, print all electronic documents they have sent to the electronic portal of the tax administration agencies as stipulated by this Law and legal provisions on electronic transactions.
- To use electronic documents in transactions with tax administration agencies and related agencies, organizations.
