General Department of Taxation's request regarding review of delegation of tax collection in Vietnam

General Department of Taxation's request regarding review of delegation of tax collection in Vietnam (Image from the internet)

On August 20, 2024, the General Department of Taxation issued Official Dispatch 3641/TCT-KTNB to rectify the delegation of tax collection in Vietnam.

General Department of Taxation's request regarding review of delegation of tax collection in Vietnam

To continue enhancing the quality of business household and individual management, particularly in the work of tax collection delegation, thereby raising responsibility awareness and minimizing errors among the tax officials during duty execution, maintaining discipline across the Tax sector, the General Department of Taxation requests the Tax Departments to implement the following:

- Direct the Heads of Provincial, City Tax Departments under central authority to organize a review of delegation of tax collection in their respective areas. If any violations are detected during the review, they must promptly take corrective measures as per regulations. Simultaneously, strictly handle the responsibilities of the head, the deputy head, and related organizations and individuals according to regulations.

- Regularly compare and review tax collection through the authorized collection organization with the debt management data of business households and individuals on the Tax sector’s management system.

- Strengthen the inspection of tax collection status and other revenue collection into the State Budget, the situation of issuing and managing tax receipts, and collection documents of the delegated collection party as per regulations.

The General Department of Taxation requests the Heads of Provincial, City Tax Departments to direct the subordinate Tax Sub-Departments to implement the above-mentioned contents and be accountable to the General Department of Taxation for the assigned tasks. Report to the General Department of Taxation in case of any difficulties or complications for prompt directive.

Where can taxpayers pay their taxes in Vietnam?

According to Article 56 of the Law on Tax Administration 2019 which regulates the places and forms of tax payment:

- Taxpayers shall pay taxes into the state budget through the following locations:

+ At the State Treasury;

+ At the tax administration agency where the tax declaration dossier is received;

+ Through the organization authorized by the tax administration agency to collect taxes;

+ Through commercial banks, other credit institutions, and service organizations as prescribed by law.

- The State Treasury, commercial banks, other credit institutions, and service organizations as per legal regulations are responsible for arranging locations, means, officials, officers to collect taxes, ensuring convenience for taxpayers to promptly pay taxes into the state budget.

- Agencies, organizations that receive or deduct taxes must issue tax payment receipts to the taxpayers.

- Within 8 working hours from the time of tax collection from taxpayers, the agencies and organizations that collect the taxes must transfer the money into the state budget. In case of cash tax collection in remote, isolated regions, islands, or areas with difficult access, the time limit for transferring tax money to the state budget is regulated by the Minister of Finance.

Thus, according to the above regulations, taxpayers can pay money into the state budget at one of the following locations:

- The State Treasury;

- The tax administration agency where the tax declaration dossier is received;

- Through the organization authorized by the tax administration agency to collect taxes;

- Through commercial banks, other credit institutions, and service organizations as prescribed by law.

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