Decree No. 13/2007/NDCM announces the Personal Income Tax Law which was adopted by the National Assembly on November 21, 2007, in accordance with the Constitution and relevant laws.
Các điểm cốt lõi
- Taxpayer → shall declare and pay personal income tax within the prescribed time limit
- Tax authority → shall carry out management, inspection, and audit regarding personal income tax
- Taxpayer → shall not evade or avoid tax obligations
- Taxpayer → shall be subject to administrative penalty if failing to comply with regulations on declaration and payment of taxes
- Tax authority → has the right to apply administrative violation handling measures against taxpayers
🌐 Tác động xã hội từ văn bản này
- Positive impact: Citizens' legitimate rights are protected, reducing tax evasion
- Negative impact: It may increase the burden of time and cost for citizens in declaring and paying taxes
❓ Câu hỏi thường gặp
What should citizens do when declaring personal income?
Citizens must declare personal income according to the provisions of the law, including income from sources such as salary, bonuses, dividends, and other amounts. They must submit declarations on time and provide complete information.
Is there a specific fine for tax evasion?
Yes, taxpayers will be subject to administrative penalties if they evade or avoid their tax obligations. The fines are stipulated in Article 12 of the Personal Income Tax Law.
Do citizens have the right to complain about tax administration?
Yes, citizens have the right to complain about the actions of the tax authority if they believe they have been treated unfairly or contrary to the law. According to Article 13 of the Personal Income Tax Law.
What is the tax payment deadline?
Citizens must pay personal income tax within the prescribed time limit, usually after receiving salaries or other incomes. The specific deadline must be determined in the decision of the tax authority.
Which agency has the right to audit personal income tax?
The tax authority has the right to carry out management, inspection, and audit regarding personal income tax in accordance with the law. According to Article 14 of the Personal Income Tax Law.
Toàn văn
ORDER
Regarding the promulgation of the Law
____________
PRESIDENT OF THE SOCIALIST REPUBLIC OF VIETNAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, Session 10;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
Pursuant to Article 50 of the Law on Legislative Documents;
NOW PROMULGATES:
The Personal Income Tax Law.
Passed by the National Assembly of the Socialist Republic of Vietnam, the Twelfth National Assembly, Second Session, on November 21, 2007./.
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