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.

    CIRCULAR

    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):

    Chapter I

    GENERAL REGULATIONS

    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

    as taxes).

    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,

    including:

    - The operator of the petroleum contract concluded in the form of a production sharing

    contract.

    - The joint operating companies to the petroleum contract concluded in the form of a joint

    operating contract.

    - The partners to the petroleum contract concluded in the form of a partnership contract or an

    intergovernmental agreement.

    - 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

    laws.

    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

    laws.

    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

    tax authority.

  • 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

    documents.

    - 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

    delegation period.

    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

    record it.

    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