On June 13, 2019, the National Assembly issued the Law on Tax Administration 2019 regulating the management of various taxes and other revenue under the state budget.
The Tax Administration Law 2019 has supplemented several tax administration contents compared to the Tax Administration Law 2006, totaling 11 tax administration contents that will be applied from July 1, 2020, specifically:
- Tax registration, tax declaration, tax payment, tax imposition.- Tax refund, tax exemption, tax reduction, non-collection of tax.- Postponing tax debt; clearing tax debt, interest on late payment, fines; exemption of interest on late payment, fines; non-calculation of interest on late payment; extension of tax payment; installment payment of tax debt.- Management of taxpayer information.- Management of invoices, vouchers.- Tax inspection, tax audit, and implementation of measures to prevent and combat tax law violations.- Enforcement of administrative decisions on tax administration.- Handling of administrative violations in tax administration.- Settlement of tax-related complaints and denunciations.- International cooperation on tax.- Taxpayer education and support.
For details, see the Tax Administration Law 2019, effective from July 1, 2020.
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