MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM ... Vietnam or earns incomes in Vietnam, pays VAT
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Transcript of MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIETNAM ... Vietnam or earns incomes in Vietnam, pays VAT
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
No. 156/2013/TT-BTC Hanoi, November 06, 2013.
GUIDANCE ON SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION, THE
LAW ON THE AMENDMENTS TO THE LAW ON TAX ADMINISTRATION, AND THE
GOVERNMENT'S DECREE No. 83/2013/ND-CP
Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Law on the amendments to the Law on Tax administration No.
21/2012/QH12 dated November 20, 2012;
Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Laws, Ordinances, Decrees on tax, fees, charges, and other revenues
classified as government budget;
Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 elaborating
the implementation some of articles of the Law on Tax administration and the Law on the
amendments to the Law on Tax administration;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008,
defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
At the request of the Director of the General Department of Taxation;
The Minister of Finance promulgates a Circular to provide guidance on some Articles of the
Law on Tax administration, the Law on the amendments to the Law on Tax administration,
and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 (hereinafter referred
to as the Decree No. 83/2013/ND-CP):
Article 1. Scope of regulation
This Circular applies to the administration of taxes prescribed in tax laws, fees and charges
classified as government budget according to the laws on fees and charges, other revenues
classified as government budget collected by domestic tax authorities (hereinafter referred to
Article 2. Subjects of application
1. Taxpayers include:
a) The organizations, households, and individuals that pay taxes, fees, or other amounts to
government budget as prescribed by law;
b) The organizations assigned to collect fees and charges classified as government budget;
c) The organizations that provide taxation services;
d) The organizations and individuals that deduct tax from incomes, including:
d.1) Any Vietnamese party that signs a contract with a foreign entity that does business in
Vietnam or earns incomes in Vietnam, pays VAT using direct method, pays corporate income
tax on revenue;
d.2) Any organization or individual that deduct tax from incomes of the persons whose
incomes are subject to personal income tax;
dd) Any organization or individual that engage in petroleum exploration or extraction,
- The operator of the petroleum contract concluded in the form of a production sharing
- The joint operating companies to the petroleum contract concluded in the form of a joint
- The partners to the petroleum contract concluded in the form of a partnership contract or an
- PetroVietnam, general companies and companies affiliated to PetroVietnam that engage in
petroleum exploration or extraction themselves.
2. Tax authorities: the General Department of Taxation, Departments of Taxation, and Sub-
departments of taxation;
3. Tax officials;
4. Other state agencies, organizations, and individuals related to the implementation of tax
Article 3. This Circular provides guidance on:
1. Tax declaration and tax calculation;
2. Tax imposition;
3. Tax payment;
4. Delegation of tax collection;
5. Responsibility to fulfill tax liability;
6. Procedures for tax exemption and reduction; cancellation of outstanding tax and fines;
7. Procedure for tax refund and offsetting;
8. Tax inspection and risk management;
9. Settlement of complaints, denunciations, and lawsuits related to the implementation of tax
Article 4. Regulations not mentioned in this Circular:
1. Regulations on tax administration on exported or imported goods.
2. Regulations on tax registration, enforcement of implementation of tax decisions and
penalties for violations against tax laws.
Article 5. Tax documents
1. 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
2. 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.
3. The tax documents sent online must comply with the laws on electronic transactions.
4. 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.
5. If any tax document does not comply with the aforementioned requirements, the tax
authority shall request the sender to rectify and resubmit it.
6. The time the tax authority receives the satisfactory document or translation is considered
the receiving time of the document.
Article 6. Transaction with tax authorities
1. 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.
2. Delegating transaction with tax authorities
- The legal representative of the taxpayer may delegate their deputy to sign the tax
- The taxpayer that is an individual may delegate another organization or individual in writing
(except for tax agents defined in Clause 3 of this Article) to make transaction with the tax
authority in accordance with the Civil Code.
- The written delegation must specify the delegation period and delegated tasks. The written
delegation must be sent to the tax authority together with the first declaration during the same
3. Where the taxpayer signs a taxation service contract with a tax agent, the legal
representative of the tax agent shall add a signature and seal on every tax document. The tax
declaration must contain the full name and license number of the employee of the tax agent.
Only the delegated tasks in the taxation service contract shall be performed.
At least 05 days before the performing the contractual tasks for the first time, the taxpayer
must send a written notification to the tax authority of the purposes of the taxation services
together with a photocopy of the taxation service contract, which is certified by the taxpayer.
The rights and obligations of tax agents are specified in the documents on provision of
taxation services issued by the Ministry of Finance.
If the tax authority needs to inform the issues related to the tax documents completed by the
tax agent under the delegation of the taxpayer, the tax authority shall inform such issues to
the tax agent, and the tax agent shall notify the taxpayer.
Article 7. Receipt of tax dossiers at tax authorities
1. If the tax dossier is directly submitted at the tax authority, the official that receives shall
put a stamp on the dossier, record the receipt time and quantity of documents in the dossier.
2. If the dossier is sent by post, the tax official shall add a date stamp on the dossier and
3. If the dossier is sent electronically, the tax authority shall receipt, check and accept it via
the electronic data processing system.
4. If additional documents must be provided, the tax authority must notify the taxpayer or tax
agent within the day if the dossier is submitted directly, within 03 working days if the dossier
is sent by post or electronically.
Article 8. Ex