Vietnam: Integrated document 5/VBHN-BTC Decree on tax administration

Vietnam: Integrated document 5/VBHN-BTC Decree on tax administration (Internet image)

1. Integrated document 5/VBHN-BTC Decree on tax administration

Integrated document 5/VBHN-BTC dated March 15, 2023 merges the following two documents:

- Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Administration 2019;

- Decree 91/2022/ND-CP amending Decree 126/2020/ND-CP guiding the Law on Tax Administration 2019.

2. Regulations on the location for submitting Tax declaration dossiers in the integrated document of the Decree on tax administration in Vietnam

* Location for submitting Tax declaration dossiers of environment protection tax on petroleum in Vietnam:

- Wholesalers that directly import, manufacture, blend petroleum shall submit tax declaration dossiers to their supervisory tax authority, including petroleum internally consumed, exchanged with other goods, returned under import entrustment contract, sold to other organizations and individuals that are not their dependent units or subsidiary companies defined by the Law on Enterprises (hereinafter referred to as “subsidiary companies”), excluding the petroleum sold and imported under entrustment contracts with other wholesalers.

Subsidiary companies, dependent units of these subsidiary companies or the wholesalers shall submit to their supervisory tax authorities their tax declaration dossiers for the petroleum sold to other organizations and individuals that are not subsidiary companies o the wholesalers and dependent units of the subsidiary companies.

- Wholesalers or their subsidiary companies that have dependent units in other provinces and these dependent units do not declare environment protection tax themselves, the wholesalers or the subsidiary companies shall declare environment protection tax with their supervisory tax authorities; calculate and distribute tax payable in each province in accordance with regulations of the Minister of Finance.

* Location for submitting Tax declaration dossiers of environment protection tax on coal extracted and sold domestically in Vietnam:

If an enterprise authorizes its subsidiary companies or dependent units to extract and sell coal domestically, the units assigned to sell coal shall declare the environment protection tax on the coal that is extracted and subject to tax, and submit tax declaration dossiers to their supervisory tax authorities together with the document specifying tax paid in each province where the extracting companies are located in accordance with regulations of the Minister of Finance.

* Location for submitting Tax declaration dossiers of personal income tax on real estate transfer, receipt of real estate as inheritance or gifts in Vietnam:

- The individual having income from real estate transfer shall submit the tax declaration dossier to the land authority responsible for the area where the real estate is located in accordance with single-window system regulations.

- The individual having income from transfer, receipt of inheritance or gift that is housing, commercial housing, off-the-plan construction, construction work, housing that has been transferred and put into use before issuance of the certificate of land use right and ownership of property on land shall declare tax on real estate transfer if the submitted tax declaration dossier already includes the certificate; The individual authorizing the management of the real estate shall be the taxpayer and submit the tax declaration dossier to the tax authority responsible for the area where the real estate is located.

- Individuals having income from transfer, receipt of real estate as inheritance or gift overseas shall submit tax declaration dossiers to the tax authorities of the areas where they reside.

(Article 11 of the Integrated document 5/VBHN-BTC Decree on Tax Administration)

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