Requirements on the content, order and format of the tax authority's guidance documents in Vietnam

Requirements on the content, order and format of the tax authority's guidance documents in Vietnam 

- Regarding the content of the answer: The tax agency's guiding documents must comply with the authority and must not contain legal regulations according to the provisions of the Law on Promulgation of Legislative Documents.

+ The content of the instructions is in accordance with the problems of lower-level tax agencies and taxpayers; there is no guidance beyond the content of the problem other than the specific case stated in the official dispatch of the lower tax agency or taxpayer.

+ In case of a taxpayer's problem, the lower-level tax agency requests guidance that is clearly, fully, and specifically stipulated by the legal policy. The tax agency will handle the response and give specific instructions for specific cases requested by lower-level tax agencies and taxpayers, not only citing legal regulations and asking tax authorities and taxpayers to study and implement them.

+ In case of problems that the taxpayer or lower-level tax agency requests guidance on but the tax law does not have clear, specific regulations when receiving problems, the tax agency must research and report to the competent authority for consideration and resolution and is responsible for recording and summarizing the problems to propose to competent authorities to amend and supplement legal documents.

- Regarding the order, procedures, and format of documents: tax authorities at all levels implement regulations on drafting and promulgating documents in accordance with the authority, order, procedures, form, format, and techniques presented in Decree 30/2020/NĐ-CP; Regulations on clerical work at Tax Agencies at All Levels issued together with Decision 1283/QĐ-TCT dated September 22, 2020.

For convenience in searching, please note the following:

+ In the "Excerpt of document content" section, it is necessary to state a specific summary, correct for the guiding issue, not general, such as "answering tax policy".

+ At the beginning of the guiding document (General Department of Taxation/Department of Taxation...received official dispatch No....General Department of Taxation/Department of Taxation responded to...), it is necessary to describe in general the content of the answer in the text and be linked to the specific characteristics of the problem situation.

More details can be found in Official Dispatch 5029/TCT-PC issued on November 9, 2023

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