Decree No. 122/2025/NĐ-CP on Delegation and Classification in Tax Administration

DECREE

Regulations on Delegation and Decentralization in Tax Administration

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Pursuant to the Law on Government Organization dated February 18, 2025;

Pursuant to the Law on Local Administration Organizations 2025; February 19, 2025;

Pursuant to Resolution No. 190/2025/QH15 dated February 19, 2025 of the National Assembly on handling certain issues related to the restructuring of the state apparatus;

At the proposal of the Minister of Finance;

At the proposal of promulgating this Decree on delegation and decentralization in tax administration.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the authority, procedures, and formalities for implementing tasks and powers of agencies and authorized persons in tax administration as prescribed by laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly, decrees of the Government, decisions of

Article 2. Principles of Decentralization and Delegation

1. Ensuring compliance with the Constitution; consistent with principles and regulations on decentralization and delegation under the Law on Government Organization and the Law on Local Administrative Organization.

2. Ensuring thorough decentralization of tasks between central government agencies and local authorities, ensuring the unified management authority of the Government, the executive power of the Prime Minister over state management in the field of tax administration, and promoting the initiative, creativity, and accountability of local authorities in performing state management tasks in the tax administration field.

3. Ensuring that the Government,the Prime Minister, ministries, and ministerial-level agencies focus on macro-level state management tasks; building coherent and unified systems, strategies, plans, maintaining a constructive role, and strengthening inspection, supervision.

4. Promoting decentralization and clearly defining the authority of People's Councils, People's Committees, and Chairpersons of People's Committees; clearly defining the general authority of People's Committees and the specific authority of Chairpersons of People's Committees; ensuring consistency with the tasks, powers, and capabilities of agencies and authorized persons assigned such responsibilities.

5. Implementing decentralization and delegation among related sectors and fields to ensure coherence, comprehensiveness, interconnection, without omission or overlap of tasks; ensuring a legal basis for the normal, continuous, and smooth operation of agencies; preventing work interruptions, overlapping, duplication, or omission of functions, tasks, fields, and areas.

6. Ensuring human rights and citizens' rights; ensuring transparency and creating favorable conditions for individuals and organizations to access information, exercise their rights and obligations, and follow legal procedures; not affecting the normal activities of society, people, and businesses.

7. Ensuring that it does not affect the implementation of international treaties and agreements to which the Socialist Republic of Vietnam is a party.

8. Resources for implementing delegated and decentralized tasks shall be guaranteed by the state budget as prescribed.

Chapter II

DELEGATION IN THE FIELD OF TAX ADMINISTRATION

Article 3. Tax Declaration Forms, Submission Deadlines, and Submission Locations

1. The Minister of Finance shall perform the following tasks:

a) Specify in detail the cases where taxpayers are not required to submit documents in tax declaration forms, tax payment forms, refund application forms, and other tax-related forms when such documents already exist with the competent state management agency, based on actual circumstances and technological conditions as provided for in Clause 11, Article 17 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

b) Specify in detail tax declaration forms; specify types of taxes declared monthly, quarterly, annually, per occurrence of tax liability, final settlement declarations; declarations of fees and charges collected by Vietnamese diplomatic missions abroad; reporting, providing, exchanging, and using information for multinational profit reports; criteria for identifying taxpayers for quarterly tax declarations as provided for in Clause 8, Article 43 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

c) Specify deadlines for submitting tax declaration forms for agricultural land use tax; non-agricultural land use tax; land use fee; land lease and water surface lease fees; mineral resource exploitation rights fees; water resource exploitation rights fees; stamp duty; business registration fee; revenue from state budget as prescribed by laws on state asset management and utilization; multinational profit reports as provided for in Clause 5, Article 44 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

d) Specify submission locations for tax declaration forms for taxpayers engaged in multiple production and business activities; taxpayers conducting production and business activities in multiple regions; taxpayers liable for various taxes declared and paid per occurrence, land-related revenues, water resource exploitation rights, mineral resource exploitation rights, individual income tax final settlement; and taxpayers declaring taxes through electronic transactions and other necessary cases as provided for in Clause 4, Article 45 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

2. Procedures and Formalities for Performing Tasks

a) Tax declaration forms, monthly, quarterly, annual declarations, declarations per occurrence of tax liability, final settlement declarations; declarations of fees and charges collected by Vietnamese diplomatic missions abroad; reporting, providing, exchanging, and using information for multinational profit reports; criteria for identifying taxpayers for quarterly tax declarations shall be implemented according to Point 1 of Appendix I attached to this Decree.

b) Deadlines for submitting tax declaration forms for agricultural land use tax; non-agricultural land use tax; land use fee; land lease and water surface lease fees; mineral resource exploitation rights fees; water resource exploitation rights fees; stamp duty; business registration fee; revenue from state budget as prescribed by laws on state asset management and utilization; multinational profit reports shall be implemented according to Point 2 of Appendix I attached to this Decree.

c) The place for submitting tax declaration documents for taxpayers engaged in multiple production and business activities; taxpayers conducting production and business activities in multiple areas; taxpayers generating tax obligations for taxes declared and paid on a per-occurrence basis, land revenues, water resource exploitation rights, mineral resource exploitation rights, individual income tax settlement; and taxpayers declaring taxes through electronic transactions and other necessary cases shall continue to be governed by the provisions set forth in Point 3 of Appendix I issued together with this Decree.

Article 4. Procedures, documents, and timeframes for tax write-off

1. The Minister of Finance shall perform the task of detailing procedures, documents, and timeframes for tax write-off for cases eligible for write-off as stipulated in Clause 1 of Article 84 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

2. The procedure and process for implementing the task of procedures, documents, and timeframes for tax write-off for cases eligible for write-off shall continue to be implemented according to the provisions set forth in Point 4 of Appendix I issued together with this Decree.

Article 5. Authority to decide on tax debt cancellation, late payment penalties, and fines

1. The Minister of Finance shall exercise the authority to decide on the cancellation of tax debts for enterprises and cooperatives specified in Clause 3 of Article 85 of the Law on Tax Administration, where the tax debt, late payment penalties, and fines amount to VND 15,000,000,000 or more as stipulated in Clause 4 of Article 87 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.

2. The implementation procedure is as follows:

a) The direct managing tax office of the taxpayer shall prepare and send the application for tax debt cancellation to the provincial tax office for review; if the taxpayer does not qualify for tax debt cancellation, the provincial tax office shall notify the direct managing tax office according to Model No. 02/XOANO issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance; if the taxpayer qualifies for tax debt cancellation, the provincial tax office shall prepare a request letter along with the application and send it to the Tax Department for review. The Tax Department shall review the application for tax debt cancellation. If the taxpayer does not qualify for tax debt cancellation, the Tax Department shall notify the provincial tax office according to Model No. 02/XOANO issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance; if the taxpayer qualifies for tax debt cancellation, the Tax Department shall draft the decision on tax debt cancellation according to Model No. 06/XOANO issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance for submission to the Minister of Finance for consideration and decision.

b) The direct managing provincial tax office of the taxpayer shall prepare and send the application for tax debt cancellation to the Tax Department for review. If the taxpayer does not qualify for tax debt cancellation, the Tax Department shall notify the provincial tax office according to Model No. 02/XOANO issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance; if the taxpayer qualifies for tax debt cancellation, the Tax Department shall draft the decision on tax debt cancellation according to Model No. 06/XOANO issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance for submission to the Minister of Finance for consideration and decision.

Article 6. Electronic Invoice Services

1. Services related to electronic invoices and the cases of using electronic invoices with tax authority codes without paying service fees, cases of using electronic invoices with tax authority codes requiring payment of service fees, and cases of using electronic invoices without tax authority codes through organizations providing electronic invoice services as stipulated in Clause 3 of Article 92 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 shall be guided by the Minister of Finance.

2. The procedure and process for implementing the task of electronic invoice services and the cases of using electronic invoices with tax authority codes without paying service fees, cases of using electronic invoices with tax authority codes requiring payment of service fees, and cases of using electronic invoices without tax authority codes through organizations providing electronic invoice services shall continue to be implemented according to Point 5 of Appendix I issued together with this Decree.

Article 7. Responsibilities of the Ministry of Finance

1. Reviewing, amending, supplementing, or proposing to the competent authority to amend and supplement relevant regulatory legal documents to ensure compliance with the provisions of this Decree.

2. Organizing training, instruction, and guidance on business procedures for tax administration agencies to effectively implement tasks delegated and authorized.

Chapter III

DELEGATION IN THE FIELD OF TAX ADMINISTRATION

Article 8. Application of the Advance Pricing Agreement (APA) mechanism for enterprises engaged in related party transactions

1. The Minister of Finance shall exercise the authority to provide opinions and make decisions to sign the content of bilateral or multilateral APAs involving foreign tax authorities in accordance with Clause 5, Article 41 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government.

2. The Minister of Finance shall exercise the authority to decide the effective date of bilateral or multilateral APAs in accordance with Clause 7, Article 41 of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government.

3. The procedure for implementation is as follows:

a) The Tax Department exchanges and negotiates the content of the APA with the taxpayer and foreign tax authorities, develops negotiation plans, seeks opinions from relevant ministries and agencies (if necessary), and submits them to the Minister of Finance for approval before commencing negotiations.

b) The Tax Department conducts exchanges and negotiations with the taxpayer and foreign tax authorities regarding the content of the APA according to the approved plan. Based on the negotiation content, the Tax Department drafts the APA and submits it to the Minister of Finance for signing.

Chapter IV

IMPLEMENTING PROVISIONS

Article 9. Transitional Provisions

1. For files that have been submitted

2. For applications for bilateral or multilateral APAs submitted to the tax authority before the effective date of this Decree and not yet reported to the Government,

Article 10. Effectiveness and Implementation Organization

1. This Decree takes effect from July 1, 2025.

Clause 2. This Decree ceases to take effect from March 1, 2027, except in the following cases:

a) The Ministry of Finance reports to the Government to propose and obtain the National Assembly's decision to extend the application period of this Decree in whole or in part;

b) Laws, resolutions of the National Assembly, ordinances, resolutions of the Standing Committee of the National Assembly, decrees, resolutions of the Government, decisions of

3. During the period when the provisions of this Decree are effective, if the provisions concerning administrative authority, responsibilities, procedures, and formalities in this Decree differ from those in relevant regulatory legal documents, they shall be implemented in accordance with the provisions of this Decree.

4. The Minister, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-administered city People's Committees, and related organizations and individuals are responsible for implementing this Decree.