New points on tax inspection and confirmation of tax obligations with the state budget in Vietnam

Hello Editorial Board: Previously, in case foreign individuals and contractors paid tax through organizations or individuals that were responsible for withholding at source, they should request the tax authority to directly manage the withholding party at source. accept tax payment obligations. However, according to the new regulations in Circular  80/2021/TT-BTC, the confirmation of the fulfillment of tax obligations has been revised. May I ask what the new change is?

What are some new points about the confirmation of the implementation of tax obligations under Circular 80/2021/TT-BTC?

Pursuant to Section 21, Appendix 1, issued together with Official Letter 4384/TCT-CS in 2021, introducing new content on certification of tax obligation performance as follows:

(1) Regarding the request for certification of the fulfillment of tax obligations to the state budget or confirmation of the paid tax amount to the state budget (hereinafter referred to as the confirmation of tax obligations to the state budget)

New point: Amendment of regulations on cases where foreign contractors do not directly declare and pay tax with tax authorities but are deducted and paid by Vietnamese organizations and individuals and Vietnamese parties have fulfilled their obligations. paying foreign contractor tax: The foreign contractor or the Vietnamese party withholds and pays on behalf of the Vietnamese party sends a written request for confirmation of tax obligations to the state budget to the tax agency directly managing the Vietnamese party for verification. accept the fulfillment of tax payment obligations for foreign contractors.

Previously: In Clause 1, Article 44 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance stipulating that foreign individuals and contractors pay tax through responsible organizations and individuals. withheld at source, request the tax authority directly managing the withholding party at source to certify the fulfillment of the tax payment obligation.

(2) Regarding the handling of documents requesting certification of the fulfillment of tax obligations with the state budget at the tax agency managing state budget revenues

New point: Supplementing regulations on the order and procedures for handling documents requesting certification of the fulfillment of tax obligations with the state budget at tax agencies managing state budget revenues.

(3) Regarding the responsibility to receive and process documents requesting certification of the fulfillment of tax obligations with the state budget

New point: Adding regulations on responsibilities for receiving and processing documents requesting certification of the fulfillment of tax obligations with the state budget for tax agencies directly managing and tax agencies managing state budget revenues, the tax authority in charge of the area receiving the allocation.

New points on tax inspection and confirmation of tax obligations with the state budget in Vietnam

What are some new points about tax inspection at the head office of the CQT according to Circular 80/2021/TT-BTC?

Pursuant to subsection a, Section 22, Appendix 1 issued with Official Letter 4384/TCT-CS in 2021, introducing new points to the regulations on inspection at the head office of the agency as follows:

- New point: Clearly stipulating the classification of taxpayer's tax return (NNT) according to 03 levels of high, medium and low risk as a basis for proposing a plan to check tax records at the tax office. or regulatory treatment only for high-risk records.

- New point: Changing the time limit for explanation, supplementing information and documents is 10 working days from the date the tax authority issues the notice. Regulations on additional documents explaining, supplementing information, documents can be sent by electronic method.

Before: 10 working days from the date the taxpayer receives the tax agency's notice or reply (if sent by post).

- New point: Specifying the number of times of notice requesting the taxpayer to explain, supplement information and documents: no more than 02 (two) times and the second notice continues to explain, provide more documents or declare additional tax returns.

Previously: There is no specific regulation that it can only be done twice and the 2nd Notice only allows additional declarations.

- New point: Adding regulations on expiry of the time limit according to the notice (2nd time) of the tax authority but the taxpayer fails to explain or supplement information and documents; or fail to make additional tax declarations; or explain or additionally declare tax records but fail to prove that the declared tax amount is correct, the tax authority shall determine the payable tax amount if there are sufficient grounds for assessment; In case there are not enough grounds to determine the payable tax amount, the tax authority shall issue a decision on inspection at the taxpayer's office or as a basis for formulating an inspection and examination plan according to the principles of risk management. .

Previously, the Tax Office (CQT) only assigned or specialized in inspection at the taxpayer's headquarters.

- New point: Clarifying regulations on sanctioning administrative violations after 02 times of informing taxpayers to explain: in case the taxpayer has explained or supplemented information and documents (2nd time) that the tax authority If there are sufficient grounds for determining tax-related administrative violations, the tax offices shall make records of administrative violations and handle them according to regulations.

What are some new points to the regulations on inspection at the headquarters of taxpayers according to Circular 80/2021/TT-BTC?

Pursuant to subsection b, Section 22, Appendix 1 issued together with Official Letter 4384/TCT-CS in 2021 stipulating new points for regulations on inspection at NNT's headquarters as follows:

- New point: The Circular cites the test cases prescribed by Law 38 without specifying, previously this content was specified in the Circular because the Law on Tax Administration did not specify.

Supplementing the provisions that the cases of dissolution or termination of operation are not required to make tax finalization mentioned at Point g, Clause 1, Article 110 of the Law on Tax Administration. Previously specified in Circular 151/2024/TT-BTC amending and supplementing Article 12 of Circular 156/2013/TT-BTC on corporate income tax declaration.

- New point: Specific regulations on planning, thematic and adjustment of the plan, thematic examination, which were not previously specified.

Above are some new points about tax inspection and confirmation of tax obligations with the state budget in 2022.

Khanh Linh

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