Vietnam: Compulsory requirements for tax documents

According to current regulations, the legal representative of the taxpayer shall directly sign the tax documents or delegate their deputy to do so. The delegation must be prescribed in writing at the company.

Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, tax documents include the documents enclosed with the tax declaration and other documents sent to tax authorities by taxpayers, delegated tax collectors, and other organizations and individuals.  01 copy of the mandatory documents shall be submitted to the tax authority.

Specifically, according to Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, some compulsory requirements for tax documents are as follows:

- The tax documents must be signed and issued intra vires; the format of the document, the signature and the seal on the document must comply with law.

- The tax documents sent online must comply with the laws on electronic transactions.

- The language of tax documents is Vietnamese. The documents in foreign languages must be translated into Vietnamese. The taxpayer shall add their signature and seal on the translation and is responsible for the accuracy of the translation. If the length of the document in foreign language exceeds 20 A4 pages, the taxpayer shall make a written request for permission to translate only the terms and conditions related to tax determination.

+ For the Notice of eligibility for tax exemption or reduction according to a Double taxation agreement, the taxpayer shall translate only the name of the contract, the names of articles, the contract period or the period during which the expert of the foreign contractor is present in Vietnam (if any), the responsibilities and commitments of every parties, the stipulations about confidentiality and product ownership (if any), the persons eligible to sign the contract, the information about tax determination (if any). A photocopy of the contract certified by the taxpayer shall be enclosed thereto.

+ Consular legalization of the documents issued by foreign authorities is only compulsory in the cases mentioned in Article 16, Article 20, Article 44, and Article 54 of this Circular.

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View more details at Circular No. 156/2013/TT-BTC of the Ministry of Finance of Vietnam, effective from December 20, 2013.

Thu Ba

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