What documents are included in the tax dossier in Vietnam? How many levels of risk does a tax dossier in Vietnam have?
What documents are included in the tax dossier in Vietnam?
Pursuant to Article 3 of the Law on Tax Administration 2019:
Article 3. Interpretation of terms
In this Law, the following terms are understood as follows:
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- Customs declaration is a document in a form prescribed by the Minister of Finance used as a tax declaration for exported and imported goods.
9. Tax dossier is the dossier of taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, waiver of late payment interest, non-collection of late payment interest, tax payment extension, installment payment of tax debts, tax exemption; customs dossier; dossier for freezing tax debts; dossier for debt clearing of tax debts, late payment interest, penalties.
- Tax settlement declaration is the determination of the payable tax amount for the tax year or the period from the beginning of the tax year to the cessation of generating tax obligations or the period from arising to cessation of generating tax obligations as prescribed by law.
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Thus, the tax dossier includes the following documents:
- Dossier of taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, waiver of late payment interest, non-collection of late payment interest, tax payment extension, installment payment of tax debts, non-collection of tax
- Customs dossier
- Dossier for freezing tax debts
- Dossier for debt clearing of tax debts, late payment interest, penalties
What documents are included in the tax dossier in Vietnam? How many levels of risk does a tax dossier in Vietnam have? (Image from the Internet)
How many levels of risk does a tax dossier in Vietnam have?
Pursuant to Article 71 of Circular 80/2021/TT-BTC regulating the inspection of tax dossiers at the tax authority's headquarters:
Article 71. Inspection of tax dossiers at the tax authority's headquarters
- Classification of tax dossiers:
Tax dossiers are classified into three risk levels: Low risk, medium risk, high risk.
- The tax authority proposes a plan to inspect tax dossiers at the tax authority’s headquarters or handle in accordance with Clauses 3 and 4 of this Article for dossiers with high risk.
- Inspection of tax dossiers
The tax authority conducts inspection, comparison, analysis of tax dossiers with inaccurate declarations, under-declarations, or matters requiring clarification related to payable taxes, exempted tax amounts, reduced tax amounts, refunded tax amounts, or tax credits carried forward, then the tax authority issues notification (first time) using form No. 01/KTT requesting taxpayers to provide explanations, complete information documents.
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According to the above regulation, tax dossiers are classified into three levels of risk: Low risk, medium risk, high risk.
What language is used in the tax dossier in Vietnam?
Pursuant to Article 85 of Circular 80/2021/TT-BTC regulating the language used in documents when dealing with tax authorities:
Article 85. Language used in documents dealing with tax authorities
The language used in tax dossiers is Vietnamese. Documents in foreign languages must be translated into Vietnamese. Taxpayers sign and stamp on the translation and are legally responsible for the contents of the translation. If the foreign language document exceeds a total of 20 A4 pages, taxpayers may provide an explanation and propose to translate only the relevant contents and clauses related to determining tax obligations.
For dossiers requesting tax exemption, tax reduction under tax treaties, depending on the nature of each type of contract and the requirements of the tax authority (if any), taxpayers need to translate contract contents such as: contract name, names of the contract terms, contract execution time or actual presence time of a foreign contractor's experts in Vietnam (if any), responsibilities, commitments of each party; confidentiality and intellectual property provisions (if any), authorized signatories of the contract, relevant contents related to determining tax obligations, and similar contents (if any); simultaneously, they must send along notarized copies of the contract certified by the taxpayer.
Legalization of documents issued by competent foreign authorities is only mandatory in specific cases guided in Articles 30, 62, and 70 of this Circular.
According to the above regulation, the language used in tax dossiers is Vietnamese.
In cases where tax dossiers have documents in a foreign language, they must be translated into Vietnamese. Taxpayers sign and stamp on the translation and are legally responsible for the contents of the translation.
If the foreign language document exceeds a total of 20 A4 pages, taxpayers may provide an explanation and propose to translate only the relevant contents and clauses related to determining tax obligations.
