Circular No. 16/2013/TT-BTC guides the implementation of the extension and reduction of certain State budget revenues according to Government Resolution No. 02/NQ-CP dated January 7, 2013 on some solutions to address difficulties in production and business, support the market, and resolve bad debts.

CIRCULAR

Guidelines for implementing the extension and reduction of certain state budget revenues in accordance with Resolution

No. 02/NQ-CP dated January 7, 2013 of the Government on certain measures to address difficulties in production and business operations, support markets, and resolve bad debts.

Difficulties in production and business operations, support markets, and resolve bad debts.

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the State Budget Law number 01/2002/QH11 dated December 16, 2002;

Pursuant to the Land Law No. 13/2003/QH 11 dated November 26, 2003;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;

Pursuant to the Corporate Income Tax Law No. 14/2008/QH12 dated June 3, 2008;

Pursuant to Resolution No. 02/NQ-CP dated January 7, 2013 of the Government on certain measures to address difficulties in production and business operations, support markets, and resolve bad debts.

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance issues this Circular guiding the implementation of the extension and reduction of certain state budget revenues in accordance with Resolution No. 02/NQ-CP dated January 7, 2013 of the Government on certain measures to address difficulties in production and business operations, support markets, and resolve bad debts as follows:

PART I

CORPORATE INCOME TAX

Article 1. Extension of corporate income tax payment deadlines

1. Extend the deadline for paying corporate income tax by six months for the amount of corporate income tax due for the first quarter and three months for the amount of corporate income tax due for the second and third quarters of 2013 for the following entities:

a) Small and medium-sized enterprises, including branches and units under their direct management but operating independently, cooperatives (employing less than 200 full-time workers and having annual revenue not exceeding 20 billion VND) (hereinafter referred to collectively as small and medium-sized enterprises).

b) Enterprises employing many workers (more than 300 workers) in manufacturing, processing, and processing industries such as agricultural products, forestry products, aquatic products, textiles, leather and footwear, electronic components; construction of economic and social infrastructure projects (hereinafter referred to collectively as enterprises employing many workers).

c) Enterprises investing in and trading (selling, leasing, lease-purchase) housing.

2. Small and medium-sized enterprises eligible for the extension of corporate income tax payments as stipulated in point a, Clause 1 of this Article must meet all criteria regarding labor force and revenue, which are determined as follows:

a) Method of determining the labor criterion: The average number of employees annually (excluding full-time employees of branches and units under direct management but operating independently) serves as the basis for determining small and medium-sized enterprises, which is the total number of employees regularly employed by the enterprise in 2012 being less than 200 employees, excluding short-term contracts of less than three months.

The average number of employees regularly employed annually is determined according to the guidance provided in Circular No. 40/2009/TT-BLDTBXH dated December 3, 2009 of the Ministry of Labor, Invalids, and Social Affairs on calculating the number of regular employees as prescribed in Decree No. 108/2006/NĐ-CP dated September 22, 2006 of the Government detailing and guiding the implementation of certain provisions of the Investment Law. For enterprises established from January 1, 2013, the total number of employees, excluding short-term contracts of less than three months, is the average number of regular employees calculated from the date of establishment to March 31, 2013 (if established in the first quarter of 2013), to June 30, 2013 (if established in the second quarter of 2013), to September 30, 2013 (if established in the third quarter of 2013) being less than 200 employees.

b) Method of determining the revenue criterion:

Enterprises with corporate income tax revenue in 2012 not exceeding 20 billion VND are determined based on the indicator "revenue from sales of goods and provision of services" code [01] in the Appendix of the results of production and business activities for the tax period in 2012 (attached to the final tax return form for corporate income tax No. 03/TNDN of 2012) - Model No. 03-1A/TNDN (issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance).

In cases where enterprises newly established in 2012 operated in production and business activities for less than twelve months in 2012, the revenue criterion for 2012 shall be determined not to exceed 1.66 billion VND multiplied by (x) the number of months of production and business activities in that year.

For enterprises newly established in 2013, revenue is determined based on the indicator "revenue generated during the period" code [21] on the provisional corporate income tax declaration form - Model No. 01A/TNDN or Model No. 01B/TNDN (issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011 of the Ministry of Finance). If the enterprise was established in the first quarter of 2013, revenue is determined based on the first quarter 2013 declaration form not exceeding 1.66 billion VND multiplied by (x) the number of months of production and business activities in the quarter, if established in the second quarter of 2013, revenue is determined based on the second quarter 2013 declaration form not exceeding 1.66 billion VND multiplied by (x) the number of months of production and business activities in the quarter, if established in the third quarter of 2013, revenue is determined based on the third quarter 2013 declaration form not exceeding 1.66 billion VND multiplied by (x) the number of months of production and business activities in the quarter.

c) In cases where enterprises are organized in a parent company-subcompany model and these companies meet the labor criteria (employing less than 200 full-time workers) and have 2012 revenue not exceeding 20 billion VND and do not engage in sectors not eligible for tax payment extensions, they are eligible for the extension of corporate income tax payments.

d) The extension of corporate income tax payments as stipulated in point a, Clause 1 of this Article does not apply to the following entities:

- Enterprises operating in the following sectors: finance; banking; insurance; securities; lottery; gaming with rewards; goods and services subject to special consumption tax.

In cases where small and medium-sized enterprises do not operate in the finance and banking sectors but generate other income from financial activities such as bank deposit interest and loan interest during the period, they are eligible for the extension of tax payments including all aforementioned income of the enterprise.

- Economic organizations that are public institutions.

3. Enterprises employing many workers (including those of branches and units under direct management) in the sectors specified in point b, Clause 1 of this Article include:

a) An enterprise that has an average number of regular employees exceeding 300 people in 2012, excluding short-term contracts under three months for enterprises established before January 1, 2013.

The average number of regular employees in a year is determined according to the guidance provided in Circular No. 40/2009/TT-BLDTBXH dated December 3, 2009, issued by the Ministry of Labor, Invalids, and Social Affairs, guiding the method of calculating the number of regular employees as stipulated in Decree No. 108/2006/NĐ-CP dated September 22, 2006, of the Government detailing and guiding the implementation of certain provisions of the Investment Law.

For enterprises newly established on or after January 1, 2013, the total number of employees, excluding short-term contracts under three months, is the average number of regular employees from the date of establishment to March 31, 2013 (if established in the first quarter of 2013), June 30, 2013 (if established in the second quarter of 2013), or September 30, 2013 (if established in the third quarter of 2013), exceeding 300 employees.

In the case of enterprises organized in a parent company - subsidiary model, the number of employees serving as the basis for determining whether the parent company qualifies for tax payment extension does not include the number of employees of the subsidiaries, and vice versa.

b) The amount of corporate income tax eligible for tax payment extension is the tax calculated based on the income from production, processing, and manufacturing activities: agricultural products, forestry products, aquatic products, textiles, footwear (including leather shoes and various types of leather sandals), electronic components, and construction of economic and social infrastructure projects.

c) Production, processing, and manufacturing activities: agricultural products, forestry products, aquatic products, textiles, footwear (including leather shoes and various types of leather sandals), electronic components are determined based on the provisions set forth in the Vietnam Economic Industry Classification System issued with Decision No. 10/2007/QĐ-TTg dated January 23, 2007, of the Prime Minister.

Construction activities of economic and social infrastructure projects include construction, installation: waterworks, power plants, transmission and distribution systems; water supply and drainage systems; roads, railways; airports, seaports, river ports; bus stations, train stations; construction of schools, hospitals, cultural centers, cinemas, artistic performance venues, sports training and competition facilities; wastewater treatment systems, solid waste disposal systems; telecommunications infrastructure projects, irrigation works serving agriculture, forestry, and fisheries.

4. Enterprises engaged in investment and business (sale, lease, lease-purchase) of housing are eligible for tax payment extension on the corporate income tax calculated based on income from housing investment and business activities, regardless of the scale of the enterprise and the number of employees.

Article 2. Determination of Corporate Income Tax Eligible for Extension

1. The corporate income tax payable in the first, second, and third quarters of 2013 by enterprises eligible for tax payment extension is the provisional quarterly corporate income tax for the first, second, and third quarters of 2013.

2. The amount of corporate income tax eligible for tax payment extension is determined based on the accounting results of the enterprise if the enterprise separately accounts for income from business activities eligible for tax payment extension.

3. In cases where an enterprise has income from both production and business activities eligible for tax payment extension and those not eligible for tax payment extension, it must separately account for income from business activities eligible for tax payment extension and those not eligible for tax payment extension for separate tax declaration and payment. If separate accounting is not possible, the provisional quarterly corporate income tax for production and business activities eligible for tax payment extension shall be determined based on the ratio between the total revenue from production and business activities eligible for tax payment extension and the total revenue realized by the enterprise.

Article 3. Extension Period for Payment of Corporate Income Tax

Enterprises shall declare the provisional quarterly corporate income tax for the year 2013 in accordance with the Law on Tax Administration. The extension period for payment of tax is six months from the date of expiration of the corporate income tax payment deadline for the first quarter of 2013 and three months from the date of expiration of the corporate income tax payment deadline for the second quarter of 2013 and the third quarter of 2013 as prescribed by the Law on Tax Administration, as follows:

1. The extension period for payment of tax for the provisional tax of the first quarter of 2013 shall be extended to no later than October 30, 2013.

2. The extension period for payment of tax for the provisional tax of the second quarter of 2013 shall be extended to no later than October 30, 2013.

3. The extension period for payment of tax for the provisional tax of the third quarter of 2013 shall be extended to no later than January 30, 2014.

4. In cases where the tax payment deadlines specified in Clauses 1, 2, and 3 of this Article fall on holidays as provided by law, the extension period for payment of tax shall be calculated to the next working day.

Article 4. Conditions, Procedures, and Formalities for Extension of Tax Payment

1. Enterprises eligible for extension of corporate income tax payment as stipulated in Article 1 of this Circular are enterprises established and operating under Vietnamese law; implementing accounting records, invoices, and vouchers in accordance with the law and paying taxes based on declarations.

2. Enterprises falling within the scope of eligibility for extension as prescribed in Article 1 of this Circular must prepare Appendix No. 1 (annexed hereto) and submit it to the direct tax authority along with the provisional quarterly corporate income tax declaration for which the extension applies, clearly identifying the enterprise's eligibility for extension of corporate income tax payment and the amount of corporate income tax subject to extension.

3. During the extension period for tax payment, enterprises will not be considered to have violated the late payment of tax and will not be penalized for the act of late payment of tax for the amount of tax subject to extension.

Chapter II

VALUE ADDED TAX

Article 5. Extension of Value Added Tax Payment

1. An extension of six months for the payment deadline of value added tax (VAT) for the VAT payable arising in January, February, and March 2013 (excluding VAT at the import stage) shall apply to enterprises currently paying VAT under the deduction method and belonging to the following categories:

a) Medium and small-sized enterprises, including cooperatives (employing less than 200 full-time workers and having annual revenue not exceeding VND 20 billion), excluding enterprises operating in financial, banking, insurance, securities, lottery, gaming, and production of goods and services subject to special consumption tax (hereinafter referred to as medium and small-sized enterprises).

b) Enterprises employing many workers (employing more than 300 workers) in manufacturing, processing, and processing industries such as agricultural products, forestry products, aquatic products, textiles, footwear, electronic components; construction of economic and social infrastructure projects (hereinafter referred to as enterprises employing many workers).

c) Enterprises investing in and operating (selling, leasing, lease-purchase) housing and enterprises producing items such as iron, steel, cement, bricks, tiles.

2. Medium and small-sized enterprises as defined in point a Clause 1 of this Article are enterprises that fully meet the criteria for labor and revenue as determined as follows:

a) Method of determining the labor criterion:

The average number of employees in a year (excluding full-time employees of branches and units under the enterprise but operating independently) serving as the basis for determining medium and small-sized enterprises is the number of employees regularly employed by the enterprise throughout the year 2012, excluding short-term contracts of less than three months.

The average number of regular employees in a year is determined according to the guidance provided in Circular No. 40/2009/TT-BLDTBXH dated December 3, 2009, issued by the Ministry of Labor, Invalids, and Social Affairs guiding the calculation of the number of regular employees as prescribed in Decree No. 108/2006/NĐ-CP dated September 22, 2006, of the Government detailing and guiding the implementation of certain provisions of the Investment Law.

For newly established enterprises from January 1, 2013, the total number of employees, excluding short-term contracts of less than three months, is calculated from the establishment date to January 31, 2013 (if established in January 2013), to February 28, 2013 (if established in February 2013), to March 31, 2013 (if established in March 2013).

b) Method of determining the revenue criterion:

Enterprises with annual revenue in 2012 not exceeding VND 20 billion are determined based on the total of item [34] (Total sales revenue of goods and services sold, including both taxable and non-taxable VAT revenue) on the monthly VAT tax return form (Form No. 01/GTGT issued together with Circular No. 28/2011/TT-BTC dated February 28, 2011) from January to December 2012.

In cases where newly established enterprises in 2012 operated in production and business activities in 2012 for less than twelve months or newly established enterprises in 2013, the revenue criterion is determined as follows: The total of item [34] (Total sales revenue of goods and services sold, including both taxable and non-taxable VAT revenue) on the VAT tax return forms of the months of operation in production and business activities not exceeding VND 1.66 billion multiplied by (x) the number of months of operation in production and business activities.

c) In cases where enterprises are determined to be medium and small-sized enterprises with branches and units directly under provincial authorities other than the main office location (excluding units engaged in construction, installation, and out-of-province retail sales declaring provisional VAT at rates of 1% or 2%) carrying out separate VAT declarations with the direct tax authority managing the branch or unit, these branches and units also fall within the scope of eligibility for extension of VAT payment.

The enterprise shall prepare a list of branches and affiliated units (including the name, address, tax code, number of employees, and field of operation of each branch) and notify the list to the direct tax management agency of the branches and affiliated units. The enterprise shall bear legal responsibility for the accuracy of the list of branches and affiliated units submitted to the tax authority.

d) Not apply the six-month extension of the deadline for Value Added Tax (VAT) payment for the following entities:

d. 1) Enterprises operating in the fields of finance, banking, insurance, securities, lotteries, gambling games, production of goods and services subject to special consumption tax.

d. 2) Economic organizations that are public service units.

3. Enterprises employing many workers (employing more than 300 workers) (including the number of workers of branches and affiliated units) in the fields eligible for VAT payment extension as provided for in point b, Clause 1, Article this shall include:

a) An enterprise that has an average number of regular employees exceeding 300 people in 2012, excluding short-term contracts under three months for enterprises established before January 1, 2013.

For enterprises newly established from January 1, 2013, the total number of workers, excluding short-term contracts under three months, shall be calculated from the date of establishment to January 31, 2013 (if established in January 2013), to February 28, 2013 (if established before February 2013), to March 31, 2013 (if established before March 2013).

Production, processing, manufacturing activities: agricultural products, forestry products, aquatic products, textile, leather and footwear (including all types of leather shoes and sandals), electronic components as stipulated in point b, Clause 1, Article this shall be determined based on the provisions of the Vietnam Economic Classification System issued together with Decision No. 10/2007/QD-TTg dated January 23, 2007 of the Government.

b) In the case where enterprises employing many workers engage in production and business activities in fields not eligible for extension, the extended VAT amount shall be determined as follows:

 

c) Branches and affiliated units of enterprises employing many workers located in different provinces from the main office's location shall declare VAT separately with the direct tax management agency of the branches and affiliated units eligible for extended VAT payment (excluding units engaged in construction, installation, and out-of-province sales activities declared at a provisional rate of 1%, 2%) if the branches and affiliated units engage in production and business activities in eligible fields.

In the case where branches and affiliated units of enterprises do not engage in production and business activities in eligible fields, they shall not be eligible for extended VAT payment.

The enterprise shall prepare a list of branches and affiliated units (including the name, address, tax code, number of employees, and field of operation of each branch) and notify the list to the direct tax management agency of the branches and affiliated units. The enterprise shall bear legal responsibility for the accuracy of the list of branches and affiliated units submitted to the tax authority.

4. Investment and trading enterprises (selling, leasing, lease-purchase) of housing and production enterprises of items such as iron, steel, cement, bricks, tiles (regardless of the scale of the enterprise and the number of workers) shall be eligible for extended VAT payment as provided for in point c, Clause 1, Article this shall be determined as follows:

a) The extended VAT amount is the VAT payable on products such as housing, iron, steel, cement, bricks, and tiles.

In the case where enterprises carry out multiple production and business activities outside the products eligible for extension, the extended VAT amount of the month shall be determined as follows:

b) Branches and affiliated units of investment and trading enterprises (selling, leasing, lease-purchase) of housing and production enterprises of items such as iron, steel, cement, bricks, and tiles located in different provinces from the main office's location shall declare VAT separately with the direct tax management agency of the branches and affiliated units also determined according to the guidance at point a, Clause this to determine the VAT payable arising from products such as housing, iron, steel, cement, bricks, and tiles.

5. Other guidelines

a) Enterprises eligible for extended VAT payment as provided for in this Article shall declare and submit the VAT declaration form for January, February, and March 2013 according to regulations but do not need to pay immediately the VAT payable arising from the declarations.

- The deadline for paying VAT for January 2013 is no later than August 20, 2013.

- The deadline for paying VAT for February 2013 is no later than September 20, 2013.

- The deadline for paying VAT for March 2013 is no later than October 21, 2013.

b) Enterprises self-determine their eligibility for extended VAT payment, the extended VAT amount, and declare it in Appendix 2 (issued together with this Circular) and submit it along with the VAT declaration form for the month being extended.

In the case where enterprises have already submitted the VAT declaration forms for January, February, and March 2013 but have not prepared the aforementioned Appendix 2, they shall prepare and submit it to the tax authority. During the period of extended VAT payment, the unit will not be penalized for late payment of taxes.

c) Enterprises eligible for extended VAT payment as provided for in this Article, if they have declared and paid VAT on the payable amount for January 2013, shall make supplementary declarations for adjustments. After making the adjustment declaration, if there is an excess tax payment, it can be offset against the VAT payable for other activities or the VAT payable for the next tax period, or a refund request can be made according to regulations.

Chapter III

LAND RENT AND LAND USE FEES

Article 6. Reduction of land rental fees

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

a) Economic organizations (including revenue-generating public service units and cooperatives), households, and individuals who were granted land leases by the State to pay annual rent before December 31, 2010, using the land for its intended purpose, and whose single unit rental price was adjusted according to Government Decree No. 121/2010/NĐ-CP dated December 3, 2010, with the land rental fee generated in 2013 and 2014 being more than twice that of the rental fee generated in 2010.

The amount of land rental fee serving as the basis for reduction under Resolution No. 02/NQ-CP and the provisions of this Circular is the amount of land rental fee generated in the year, excluding compensation and support funds deducted from the land rental fee payable according to the law.

b) Economic organizations, households, and individuals specified in point a of this Clause, if their land rental fee payable in 2013 and 2014, after deducting the reduction amount according to other regulations, is still more than twice the land rental fee payable in 2010, shall also be eligible for reduction of their land rental fee payable in 2013 and 2014 according to the provisions of this Circular.

c) Economic organizations eligible for land rental fee reduction in 2012 according to Circular No. 83/2012/TT-BTC dated May 23, 2012, issued by the Ministry of Finance, but have not yet been processed due to non-compliance with procedures and documents stipulated in Circular No. 83/2012/TT-BTC.

These cases will continue to be considered for reduction of the land rental fee payable for 2012 upon submission of relevant documents to the direct tax management agency in accordance with Clause 3 of this Article.

d) Cases where land leased from the State before December 31, 2010, but lacking complete lease documents as required by the law on land, without violation of laws related to land management and usage, with the land rental fee payable in 2010 temporarily calculated based on the rental price set forth in Government Decree No. 142/2005/NĐ-CP dated November 14, 2010, and in 2011 calculated based on the rental price set forth in Government Decree No. 121/2010/NĐ-CP dated December 3, 2010, if the land rental fee payable in 2013 and 2014 is more than twice the rental fee payable in 2010.

2. Organizations, households, and individuals falling within the scope defined in Article 1 of this Law shall have their land rental fees payable in 2013 and 2014 reduced by 50%. If, after reduction, the land rental fee payable in 2013 and 2014 remains more than twice the rental fee payable in 2010, they may continue to be reduced until the land rental fee payable in 2013 and 2014 equals twice the amount payable in 2010.

3. The procedures, formalities, and authority for reducing land rental fees shall be carried out as follows:

a) Economic organizations, households, and individuals eligible for land rental fee reduction under Article 1 of this Law must submit a request for reduction to the direct tax management agency to process the reduction, including all information as prescribed in Appendix 3 attached to this Circular.

b) Based on the request of those granted land leases by the State, the direct tax management agency shall review the files, compile lists, seek opinions from the same-level natural resources and environment agencies, and report to the People's Committee at the same level for approval; On this basis, issue decisions on land rental fee reductions according to the authority stipulated in Article 16 of Government Decree No. 142/2005/NĐ-CP dated November 14, 2005, and subsequent amendments and supplements (if any).

For cases where land is leased from the State but lacks complete lease documents as required, and the land rental fee payable by the entity is temporarily calculated by the tax agency, the tax agency shall adjust the payable amount (the provisional amount) for 2013 and 2014 and clearly note it on the Land Rental Fee Payment Notice. When the entity completes the leasing procedures as required, the tax agency shall issue a decision on land rental fee reduction; The amount of reduction noted on the decision shall be the temporarily reduced amount according to this Circular.

c) During the period from submitting the application to the tax agency until receiving approval from the provincial People's Committee (for economic organizations) and the district People's Committee (for households and individuals), economic organizations, households, and individuals specified in Article 1 of this Law may temporarily pay the land rental fee at the level equal to the land rental fee payable in 2010.

Article 7. Land Use Fee

1. Projects using land for the purpose of building houses for sale, for lease, or for infrastructure development to be transferred through the form of state allocation of land with payment of land use fee, where the project investors have been handed over the land but have not completed their financial obligations regarding the land use fee due to financial difficulties such as: financial results up to December 31, 2012 showing losses or business expenses exceeding revenue due to excessively high inventory value or significant investment costs incurred without corresponding revenue from sales, shall be allowed to pay the land use fee within a period of 24 months from the date specified on the tax authority's notice for payment of the land use fee and will not be subject to late payment penalties during this period.

2. Project investors who have not completed their financial obligations regarding the land use fee due to financial difficulties as stipulated in Clause 1 of this Article must submit a request letter along with relevant documents related to the information mentioned in the letter to the tax management agency - the place where the unit declares corporate income tax according to the model at Appendix No. 04 issued together with this Circular; Based on the received files, the tax authority will prepare a list to seek opinions from the Department of Finance, Department of Natural Resources and Environment, and report to the People's Committee of the province for the People's Committee to consider through the Standing Committee of the People's Council before making a decision based on balancing the local budget.

In these cases, when declaring provisional corporate income tax quarterly, the project investor must declare and pay the land use fee corresponding to the declared income according to the model prescribed in Appendix No. 05 issued under this Circular. The amount of land use fee to be paid is determined in accordance with the amount of land use fee that the project investor has collected from real estate transfer contracts signed; In case the transfer contract does not clearly specify the land use fee, it will be collected based on the proportion of total revenue from land use fees payable to the State Budget over the total revenue from real estate transfer activities of the enterprise.

Chapter IV

ORGANIZATION AND IMPLEMENTATION

Article 8. Effective Date

This Circular takes effect from March 25, 2013.

Article 9. Responsibility for implementation

1. Provincial People's Committees directly under the Central Government shall direct competent agencies to implement in accordance with the Government's regulations and the guidance of the Ministry of Finance.

2. Tax authorities at all levels shall be responsible for disseminating and guiding organizations and individuals to implement the contents of this Circular.

3. Organizations and individuals subject to this Circular shall implement in accordance with the guidance provided in this Circular. During implementation, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for research and resolution.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.