Decision No. 1902/QD-BTC On the publication of administrative procedures under the tax domain 1902/QĐ-BTC

✦ Smart summary

List of administrative procedures related to taxes and invoices managed by the Tax Revenue Office, including from the first purchase of invoices for organizations and business households, registration for circulation of self-printed invoices, reporting on lost or used invoices, tax payment, extension of tax payment deadlines, and tax declaration files, to procedures such as confirmation of tax obligations fulfillment, tax complaints.

Scope of application

Business organizations, business households, individuals involved in production and business activities and tax payment.

Key points

Procedure for purchasing the first invoice and subsequent invoices
Registration for circulation of self-printed invoices
Reporting on lost or used invoices
Tax payment, extension of tax payment deadlines
Confirmation of tax obligations fulfillment
Tax complaints

🌐 Social impact of this document

Facilitating conditions for organizations and individuals in fulfilling tax obligations
Minimizing legal risks related to invoices and taxes
Improving the effectiveness of state management in taxation

❓ Frequently asked questions

What should I do to purchase the first invoice for my business organization?

You need to prepare relevant documents such as business registration, identification card, and submit the application at the Tax Revenue Office to obtain permission for the first invoice purchase.

Can I print invoices myself? If so, what should I do?

Yes, you can print invoices yourself but must register for circulation with the Tax Revenue Office according to regulations.

If I lose an invoice, what should I do?

You need to report the situation of lost invoices to the Tax Revenue Office and carry out remedial procedures as instructed.

Full text

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------------------------
Decision No.: 1902/QD-BTC	Hanoi, August 10, 2009

Pursuant to …;

On publicizing a set of administrative procedures within the tax domain

--------------------

THE MINISTER OF FINANCE

Pursuant to 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;
Pursuant to Decision No. 30/QD-TTg dated January 10, 2007 of the Prime Minister approving the Project on Simplifying Administrative Procedures across State Management Domains for the period 2007-2010;
Pursuant to Decision No. 07/QD-TTg dated January 4, 2008 of the Prime Minister approving the Implementation Plan for the Project on Simplifying Administrative Procedures across State Management Domains for the period 2007-2010;
Pursuant to the guidance of the Prime Minister regarding the publication of a set of administrative procedures within the scope of management functions of the Ministry of Finance as stated in Official Letter No. 1071/TTg-TCCV dated June 30, 2009;
Considering the proposal of the Head of the Task Force implementing Project 30 of the Ministry of Finance,

DECISION:

Article 1. Announces hereby the set of administrative procedures within the tax domain attached to this Decision.

1. In cases where the administrative procedures mentioned in this Decision are amended, supplemented, or abolished by competent state authorities after the effective date of this Decision, and new administrative procedures are issued, such procedures shall be implemented in accordance with the regulations of the competent state authorities and must be updated for publication.

2. In cases where administrative procedures are issued by competent state authorities but not published in this Decision, they shall be implemented according to the regulations of the competent state authorities and must be updated for publication.

Article 2. The Task Force implementing Project 30 of the Ministry of Finance is responsible for taking the lead and coordinating with the General Department of Taxation and related units to regularly update and submit to the Minister for publication the administrative procedures mentioned in Clause 1 of Article 1 of this Decision. The deadline for updating or removing these administrative procedures shall not exceed ten days from the date the regulation on administrative procedures becomes effective.

As for the administrative procedures mentioned in Clause 2 of Article 1 of this Decision, the Task Force implementing Project 30 of the Ministry of Finance is responsible for taking the lead and coordinating with the General Department of Taxation and related units to submit to the Minister for publication within ten days from the date of discovery that the administrative procedures have not been published.

Article 3. This Decision shall take effect from the date of signing.

Article 4. The Head of the Task Force implementing Project 30, the Director of the Office, the General Director of the General Department of Taxation, the Director of the Legal Affairs Department, the Director of the Information Technology and Statistics Department of Finance, and the Heads of related units are responsible for implementing this Decision./.

Place of Receipt:
- Prime Minister (for record);
- PM's Office for Administrative Reform;
- Ministry of Planning and Investment Portal;
- As in Article 4;
- Ministry of Finance website;
- To be filed with the Archives and the Office.

THE MINISTER

(signed)

Vu Van Ninh

ADMINISTRATIVE PROCEDURES WITHIN THE TAX DOMAIN
(Annexed to Decision No. 1902/QD-BTC dated August 10, 2009 of the Ministry of Finance)

PART I. LIST OF ADMINISTRATIVE PROCEDURES WITHIN THE TAX DOMAIN

Serial number	Name of Administrative Procedure	Field	Implementing Authority
I. Central-level Administrative Procedures
1	Procedure a
2	Procedure b
3	ng chuy
4	Procedure d
n	…………………
II. Provincial-level Administrative Procedures
1	Procedure đ
2	Procedure e
3	Procedure f
4	Procedure g
n	…………………
III. Administrative Procedures at the District Level
1	Procedure h
2	Procedure i
3	Procedure k
4	Procedure l
n	…………………
IV. Administrative Procedures at the Commune Level
1	Procedure m
2	Procedure n
3	Procedure o
4	Procedure p
n	…………………

PART II. SPECIFIC CONTENTS OF EACH ADMINISTRATIVE PROCEDURE WITHIN THE SCOPE OF MANAGEMENT FUNCTIONS OF THE MINISTRY A/ORGANIZATION A

No.	NAME OF ADMINISTRATIVE PROCEDURE	Field	Implementing Authority	Remarks
I	ADMINISTRATIVE PROCEDURES AT THE GENERAL DEPARTMENT OF TAXATION LEVEL
1	Registration for the first time to take the examination for obtaining a certificate of practice in tax-related services	Taxes	General Department of Taxation
2	Re-registration for the examination for obtaining a certificate of practice in tax-related services (for subjects not passed or re-examination of failed subjects)	Taxes	General Department of Taxation
3	Registration for operation (practice) for tax agents	Taxes	General Department of Taxation
4	Registration for operation (practice) for tax agents - Annual registration for subsequent years	Taxes	General Department of Taxation
5	Tax appeal	Taxes	General Department of Taxation
II	ADMINISTRATIVE PROCEDURES AT THE TAX BRANCH LEVEL
1	First-time tax registration and business registration through the Department of Planning and Investment for private enterprises	Taxes	Tax Department
2	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with two or more shareholders	Taxes	Tax Department
3	First-time tax registration and business registration through the Department of Planning and Investment for joint-stock companies	Taxes	Tax Department
4	First-time tax registration and business registration through the Department of Planning and Investment for partnership companies	Taxes	Tax Department
5	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with one shareholder	Taxes	Tax Department
6	First-time tax registration and business registration through the Department of Planning and Investment for branch offices and representative offices	Taxes	Tax Department
7	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with one shareholder established based on splitting a company of the same type	Taxes	Tax Department
8	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with two or more shareholders established based on splitting a company of the same type	Taxes	Tax Department
9	First-time tax registration and business registration through the Department of Planning and Investment for joint-stock companies established based on splitting a company of the same type	Taxes	Tax Department
10	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with one shareholder established based on dividing a company of the same type	Taxes	Tax Department
11	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with two or more shareholders established based on dividing a company of the same type	Taxes	Tax Department
12	First-time tax registration and business registration through the Department of Planning and Investment for joint-stock companies established based on dividing a company of the same type	Taxes	Tax Department
13	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with one shareholder established based on merging companies of the same type	Taxes	Tax Department
14	First-time tax registration and business registration through the Department of Planning and Investment for limited liability companies with two or more shareholders established based on merging companies of the same type	Taxes	Tax Department
15	First-time tax registration and business registration through the Department of Planning and Investment for joint-stock companies established based on merging companies of the same type	Taxes	Tax Department
16	First-time tax registration and business registration through the Department of Planning and Investment when a limited liability company changes to a joint-stock company	Taxes	Tax Department
17	First-time tax registration and business registration through the Department of Planning and Investment when a joint-stock company changes to a limited liability company	Taxes	Tax Department
18	Initial tax registration for taxpayers who are organizations engaged in business, except cooperatives and conglomerates (excluding affiliated units) - Except in cases of single-window interconnection	Taxes	Tax Department
19	Initial tax registration for taxpayers who are affiliated units of organizations engaged in business, except cooperatives and conglomerates (except in cases of single-window interconnection)	Taxes	Tax Department
20	Initial tax registration for individuals earning income from salaries, wages, investment income (including securities transfers), and other taxable income - For submission to the tax authority	Taxes	Tax Department
21	Initial tax registration for individuals with income from salaries, wages, investment capital (including securities transfer), and other taxable individuals - In cases where income tax is withheld by the payer	Taxes	Tax Department
22	Initial tax registration for taxpayers who are foreign contractors directly paying taxes in Vietnam	Taxes	Tax Department
23	Initial tax registration for project management boards directly paying taxes in Vietnam on behalf of foreign contractors and subcontractors	Taxes	Tax Department
24	Initial tax registration for cases where foreign contractors and subcontractors do not directly pay taxes in Vietnam	Taxes	Tax Department
25	Initial tax registration for cases where foreign contractors, subcontractors, and foreign parties involved in contracts, joint ventures, declare and pay taxes through Vietnamese entities	Taxes	Tax Department
26	Initial tax registration for taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam	Taxes	Tax Department
27	Initial tax registration for taxpayers who are authorized to collect taxes, fees, and other charges according to the law; main contractors of ODA projects; organizations withholding personal income tax but without production, business, or service activities (except in cases processed through a single window system)	Taxes	Tax Department
28	Reissue Tax Registration Certificate in case of loss of the Tax Registration Certificate	Taxes	Tax Department
29	Reissue Tax Registration Certificate in case of damage to the Tax Registration Certificate	Taxes	Tax Department
30	Reissue Personal Tax Number Card	Taxes	Tax Department
31	Tax registration for business restructuring cases: mergers and acquisitions involving the acquiring company (except in cases processed through a single window system)	Taxes	Tax Department
32	Tax registration for business restructuring cases: mergers and acquisitions involving the acquired company	Taxes	Tax Department
33	Tax registration for business restructuring cases: spin-off involving the spun-off company	Taxes	Tax Department
34	Tax registration for business restructuring cases: spin-off involving the parent company	Taxes	Tax Department
35	Tax registration for business restructuring cases: division involving newly formed companies	Taxes	Tax Department
36	Tax registration for business restructuring cases: division involving the divided company	Taxes	Tax Department
37	Tax registration for business restructuring cases: conversion of business form (except in cases processed through a single window system)	Taxes	Tax Department
38	Tax registration for business restructuring cases: converting a subsidiary into an independent company (except in cases processed through a single window system)	Taxes	Tax Department
39	Tax registration for business restructuring cases: converting an independent company into a subsidiary (except in cases processed through a single window system)	Taxes	Tax Department
40	Tax registration for business restructuring cases: sale of a business (except in cases processed through a single window system)	Taxes	Tax Department
41	Tax registration for business restructuring cases: mergers and acquisitions involving the consolidating company	Taxes	Tax Department
42	Change and supplement tax registration: In cases of changing the business name (except in cases processed through a single window system)	Taxes	Tax Department
43	Change and supplement tax registration: In cases of relocating the business within the same province (except in cases processed through a single window system)	Taxes	Tax Department
44	Change and supplement tax registration: In cases of relocating the business between provinces at the place of departure (except in cases processed through a single window system)	Taxes	Tax Department
45	Change and supplement tax registration: In cases of relocating the business between provinces at the place of arrival (except in cases processed through a single window system)	Taxes	Tax Department
46	Change and supplement tax registration: Changing other indicators on the tax registration form without altering the Tax Registration Certificate (except in cases processed through a single window system)	Taxes	Tax Department
47	Terminate the effect of the taxpayer code for businesses	Taxes	Tax Department
48	Terminate the effect of the taxpayer code for units with subordinate units	Taxes	Tax Department
49	Value Added Tax (VAT) declaration under the deduction method	Taxes	Tax Department
50	VAT declaration for investment projects	Taxes	Tax Department
51	VAT declaration under the direct calculation method on sales revenue and businesses dealing in gold, silver, precious stones, and foreign currencies	Taxes	Tax Department
52	Annual VAT settlement declaration under the direct calculation method on sales revenue	Taxes	Tax Department
53	VAT declaration under the direct calculation method on turnover	Taxes	Tax Department
54	VAT declaration for construction, installation, and out-of-province retail sales activities	Taxes	Tax Department
55	Switching application of VAT calculation methods	Taxes	Tax Department
56	Quarterly provisional corporate income tax declaration	Taxes	Tax Department
57	Corporate income tax declaration for organizations deriving income from land use rights transfer and land lease rights	Taxes	Tax Department
58	Corporate income tax declaration based on income ratio to turnover	Taxes	Tax Department
59	Corporate income tax declaration deducted from agent commissions	Taxes	Tax Department
60	Corporate income tax annual settlement declaration	Taxes	Tax Department
61	Special consumption tax declaration	Taxes	Tax Department
62	Resource tax declaration for resource extraction facilities	Taxes	Tax Department
63	Resource tax declaration for resource purchasing facilities	Taxes	Tax Department
64	Annual resource tax settlement declaration	Taxes	Tax Department
65	Provisional resource tax declaration for oil and gas extraction facilities	Taxes	Tax Department
66	Declaration of the method for determining the taxable value for resource tax for resource extraction facilities	Taxes	Tax Department
67	Provisional resource tax rate declaration for oil and gas extraction facilities	Taxes	Tax Department
68	Annual corporate income tax settlement declaration for crude oil and natural gas extraction activities	Taxes	Tax Department
69	Annual business license tax declaration	Taxes	Tax Department
70	Withholding tax declaration for foreign contractors on a transaction-by-transaction basis or monthly (in cases where Vietnamese entities enter into contracts with foreign contractors not adhering to Vietnamese accounting standards)	Taxes	Tax Department
71	Foreign contractor tax annual settlement declaration (in cases where Vietnamese entities enter into contracts with foreign contractors not adhering to Vietnamese accounting standards)	Taxes	Tax Department
72	Tax declaration for foreign shipping companies acting as contractors	Taxes	Tax Department
73	Withholding personal income tax declaration for organizations and individuals paying income from salaries, wages, and business operations to non-residents	Taxes	Tax Department
74	Withholding personal income tax declaration for organizations and individuals paying income from capital investments, securities transfers, royalties, franchise fees, and lottery winnings to residents	Taxes	Tax Department
75	Declaration for personal income tax deduction (for organizations and individuals paying income from wages and salaries to resident individuals)	Taxes	Tax Department
76	Final settlement declaration for personal income tax for organizations and individuals paying income from wages and salaries to resident individuals	Taxes	Tax Department
77	Final settlement declaration for personal income tax for organizations and individuals paying income from capital investment, securities transfer, copyright, franchise rights, and lottery winnings to resident individuals	Taxes	Tax Department
78	Declaration for personal income tax for individuals directly declaring to the tax authority regarding income from wages and salaries	Taxes	Tax Department
79	Declaration for personal income tax for individuals with income from capital transfer	Taxes	Tax Department
80	Final settlement declaration for personal income tax for individuals with income from securities transfer	Taxes	Tax Department
81	Declaration for personal income tax for resident individuals with income from capital investment, copyright, franchise rights, and lottery winnings from abroad	Taxes	Tax Department
82	Registration of dependents for tax exemption for individuals with income from wages and salaries	Taxes	Tax Department
83	Declaration for personal income tax deduction for lottery agency bases paying income to lottery agents	Taxes	Tax Department
84	Final settlement declaration for personal income tax for lottery agency bases paying income to lottery agents	Taxes	Tax Department
85	Declaration for personal income tax deduction for insurance agency bases paying income to insurance agents	Taxes	Tax Department
86	Final settlement declaration for personal income tax for insurance agency bases paying income to insurance agents	Taxes	Tax Department
87	Declaration for other fees and charges under the State Budget	Taxes	Tax Department
88	Annual final settlement declaration for other fees and charges under the State Budget	Taxes	Tax Department
89	Declaration for oil product fees	Taxes	Tax Department
90	Declaration for environmental protection fees for organizations and individuals exploiting minerals	Taxes	Tax Department
91	Declaration for environmental protection fees for mineral purchasing bases paying fees on behalf of the exploiters	Taxes	Tax Department
92	Refund of VAT for cases where input tax not deducted within three consecutive months, or during the investment phase without output VAT (pre-refund post-inspection case)	Taxes	Tax Department
93	Refund of VAT for cases where input tax not deducted within three consecutive months, or during the investment phase without output VAT (pre-inspection post-refund case)	Taxes	Tax Department
94	Refund of taxes for export transactions settled in cash (pre-refund post-inspection case)	Taxes	Tax Department
95	Refund of taxes for export transactions settled in cash (pre-inspection post-refund case)	Taxes	Tax Department
96	Refund of taxes for export transactions settled in kind (pre-refund post-inspection case)	Taxes	Tax Department
97	Refund of taxes for export transactions settled in kind (pre-inspection post-refund case)	Taxes	Tax Department
98	Refund of taxes for export transactions at the place of production (pre-refund post-inspection case)	Taxes	Tax Department
99	Refund of taxes for export transactions at the place of production (pre-inspection post-refund case)	Taxes	Tax Department
100	Refund of VAT for goods in transit processing (pre-refund post-inspection case)	Taxes	Tax Department
101	Refund of VAT for goods in transit processing (pre-inspection post-refund case)	Taxes	Tax Department
102	Refund of VAT for exported goods to implement foreign investment projects (pre-refund post-inspection case)	Taxes	Tax Department
103	Refund of VAT for exported goods to implement foreign investment projects (pre-inspection post-refund case)	Taxes	Tax Department
104	Refund of VAT for Official Development Assistance (ODA) projects (pre-refund post-inspection case)	Taxes	Tax Department
105	Refund of VAT for Official Development Assistance (ODA) projects (pre-inspection post-refund case)	Taxes	Tax Department
106	Refund of VAT for Vietnamese organizations using foreign non-reimbursable aid funds to purchase goods in Vietnam for aid purposes (pre-refund post-inspection case)	Taxes	Tax Department
107	Refund of VAT for Vietnamese organizations using foreign non-reimbursable aid funds to purchase goods in Vietnam for aid purposes (pre-inspection post-refund case)	Taxes	Tax Department
108	Refund of VAT for diplomatic immunity beneficiaries (pre-refund post-inspection case)	Taxes	Tax Department
109	Refund of VAT for diplomatic immunity beneficiaries (pre-inspection post-refund case)	Taxes	Tax Department
110	Refund of personal income tax (pre-refund post-inspection case)	Taxes	Tax Department
111	Refund of personal income tax (pre-inspection post-refund case)	Taxes	Tax Department
112	Request for refund according to the Double Taxation Avoidance Agreement	Taxes	Tax Department
113	Refund of overpaid taxes and fees for taxpayers undergoing merger, division, dissolution, bankruptcy, ownership change, or cessation of operations (pre-refund post-inspection case)	Taxes	Tax Department
114	Refund of overpaid taxes and fees for taxpayers undergoing merger, division, dissolution, bankruptcy, ownership change, or cessation of operations (pre-inspection post-refund case)	Taxes	Tax Department
115	Refund of oil product fees (pre-refund post-inspection case)	Taxes	Tax Department
116	Refund of oil product fees (pre-inspection post-refund case)	Taxes	Tax Department
117	Refund of VAT for exported goods still awaiting payment from the foreign side through banks according to export contracts and other expedited refund cases	Taxes	Tax Department
118	Exemption of land rent and water surface rent (hereinafter referred to as land rent) for special investment projects encouraged to be invested in particularly difficult socio-economic areas for economic organizations, foreign organizations and individuals, and overseas Vietnamese	Taxes	Tax Department
119	Exemption of land rent and water surface rent (hereinafter referred to as land rent) for projects using land to build workers' dormitories in industrial zones approved by competent authorities; projects using land to build student dormitories funded by state budget; projects using land to build public facilities with commercial purposes (socialized) in education, healthcare, culture, sports, science, and technology fields for economic organizations, foreign organizations and individuals, and overseas Vietnamese	Taxes	Tax Department
120	Exemption of land rent and water surface rent (hereinafter referred to as land rent) during the construction period according to approved projects for economic organizations, foreign organizations and individuals, and overseas Vietnamese	Taxes	Tax Department
121	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) from the date of completion and commencement of operation of the project for projects within the Encouraged Investment Sectors, Particularly Encouraged Investment Sectors, areas with difficult socio-economic conditions, and areas with extremely difficult socio-economic conditions as prescribed by the Government for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
122	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for projects that are using allocated land when transitioning to lease land (applicable to economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese).	Taxes	Tax Department
123	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of operations confirmed by the investment permit issuing authority or business registration authority for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
124	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of basic construction confirmed by the investment permit issuing authority or business registration authority for projects encountering difficulties and temporarily ceasing construction for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
125	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for projects constructing office premises for diplomatic agencies, consular offices of foreign countries, and representative offices of international organizations in Vietnam pursuant to international treaties to which Vietnam is a party or on a reciprocal basis.	Taxes	Tax Department
126	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of Ministries equivalent to ministries, government agencies, Chairmen of People's Committees of provinces and centrally governed cities for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
127	Reduce land rental fees for the case of leasing land for use as production and business premises for cooperatives.	Taxes	Tax Department
128	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases of leasing land and water surfaces for use in agricultural, forestry, aquaculture, salt-making purposes that have been affected by natural disasters, fires for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
129	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of cessation of production and business activities for cases of leasing land and water surfaces for use in production and business purposes other than agriculture, forestry, aquaculture, and salt-making when affected by natural disasters, fires, or unforeseen accidents for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
130	Reduce land rental fees for land leased for the construction of office premises for diplomatic agencies, consular offices of foreign countries, and representative offices of international organizations in Vietnam pursuant to international treaties to which Vietnam is a party or on a reciprocal basis (reduction according to the provisions of signed international treaties or agreed principles).	Taxes	Tax Department
131	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of Ministries equivalent to ministries, government agencies, Chairmen of People's Committees of provinces and centrally governed cities for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
132	Reduce land rental fees for agricultural land leased under projects constructing office premises for diplomatic agencies, consular offices of foreign countries, and representative offices of international organizations in Vietnam pursuant to international treaties to which Vietnam is a party or on a reciprocal basis (reduction according to the provisions of signed international treaties or agreed principles) for economic organizations, organizations, individuals from foreign countries, and overseas Vietnamese.	Taxes	Tax Department
133	Exempt resource tax for natural water used in hydroelectric power production that does not meet the conditions to be connected to the national electricity grid as prescribed by the Electricity Law.	Taxes	Tax Department
134	Exempt resource tax for organizations and individuals exploiting resources affected by natural disasters, enemy attacks, unexpected accidents causing losses to declared and taxed resources.	Taxes	Tax Department
135	Exempt or reduce agricultural land use tax in cases where natural disasters, enemy attacks cause crop damage to individual taxpayers for each production cycle.	Taxes	Tax Department
136	Reduce special consumption tax for taxpayers facing difficulties due to natural disasters or unexpected accidents without the ability to pay taxes.	Taxes	Tax Department
137	Reduce personal income tax for taxpayers facing difficulties due to natural disasters or fires.	Taxes	Tax Department
138	Reduce personal income tax for taxpayers facing difficulties due to accidents.	Taxes	Tax Department
139	Reduce personal income tax for taxpayers suffering from serious illnesses.	Taxes	Tax Department
140	Exempt or reduce taxes according to the Agreement for individuals residing abroad.	Taxes	Tax Department
141	Exempt or reduce taxes according to the Agreement for foreign individuals residing in Vietnam who enjoy exemptions or reductions on income from serving the Government, income of students and vocational learners, and income of teachers, professors, and researchers as stipulated in the relevant income provisions.	Taxes	Tax Department
142	Exempt or reduce taxes according to the Agreement for athletes and artists residing abroad earning income from cultural and sports performances in Vietnam.	Taxes	Tax Department
143	Exempt or reduce taxes according to the Agreement for foreign contractors implementing Vietnamese accounting systems earning income from business operations.	Taxes	Tax Department
144	Exempt or reduce taxes according to the Agreement for foreign contractors implementing Vietnamese accounting systems earning income from independent professions.	Taxes	Tax Department
145	Exempt or reduce taxes according to the Agreement for foreign contractors not implementing Vietnamese accounting systems earning income from independent professions.	Taxes	Tax Department
146	Exempt or reduce taxes according to the Agreement for foreign contractors not implementing Vietnamese accounting systems earning income from air transportation.	Taxes	Tax Department
147	Exempt or reduce taxes according to the Agreement for foreign contractors not implementing Vietnamese accounting systems earning other income.	Taxes	Tax Department
148	Exemption from tax, reduction of tax under the Agreement for foreign shipping companies not implementing Vietnamese accounting regulations, which operate international maritime transport between Vietnamese seaports and foreign ports.	Taxes	Tax Department
149	Exemption from tax, reduction of tax under the Agreement for foreign contractors earning income from capital transfer.	Taxes	Tax Department
150	Exemption from personal income tax for Vietnamese individuals working at representative offices of United Nations organizations in Vietnam.	Taxes	Tax Department
151	Exemption from personal income tax for foreign experts implementing non-governmental foreign aid programs in Vietnam.	Taxes	Tax Department
152	Procedure for purchasing invoices for the first time for business organizations.	Taxes	Tax Department
153	Procedure for purchasing subsequent invoices for business organizations.	Taxes	Tax Department
154	Registration of invoice templates for self-printing.	Taxes	Tax Department
155	Registration of circulation of self-printed invoices.	Taxes	Tax Department
156	Procedure for issuing individual invoices.	Taxes	Tax Department
157	Report on lost invoices.	Taxes	Tax Department
158	Report on the usage status of invoices.	Taxes	Tax Department
159	Report on annual settlement and finalization of invoice usage.	Taxes	Tax Department
160	Procedure for receiving self-printed invoices.	Taxes	Tax Department
161	Procedure for registering the use of self-printed fee and tax receipt forms.	Taxes	Tax Department
162	Procedure for registration of circulation of self-printed fee and tax receipt forms.	Taxes	Tax Department
163	Payment of Tax	Taxes	Tax Department
164	Extension of tax payment deadline.	Taxes	Tax Department
165	Confirmation of tax obligation fulfillment.	Taxes	Tax Department
166	Deduction of foreign taxes from taxes payable in Vietnam.	Taxes	Tax Department
167	Confirmation of taxes paid in Vietnam for foreign residents. - In case the taxpayer requests confirmation of actual taxes paid in Vietnam.	Taxes	Tax Department
168	Confirmation of taxes paid in Vietnam for foreign residents - In case the subject requests confirmation of taxes generated in Vietnam but not required to be paid due to tax benefits and considered as paid taxes for offsetting tax quotas in their country of residence.	Taxes	Tax Department
169	Confirmation of Vietnamese residents.	Taxes	Tax Department
170	Extension of tax declaration filing deadline.	Taxes	Tax Department
171	Supplemental tax declaration filing.	Taxes	Tax Department
172	Tax appeal	Taxes	Tax Department
III	ADMINISTRATIVE PROCEDURES IMPLEMENTED BY THE DIRECTORATE OF TAXES.
1	Initial tax registration for taxpayers being Cooperatives, Combined Organizations (excluding affiliated units).	Taxes	District Tax Office
2	Initial tax registration for taxpayers being affiliated units of Cooperatives, Combined Organizations.	Taxes	District Tax Office
3	Initial tax registration for taxpayers being individuals, groups of individuals engaged in business.	Taxes	District Tax Office
4	Initial tax registration for individuals earning income from salaries, wages, investment income (including securities transfers), and other taxable income - For submission to the tax authority	Taxes	District Tax Office
5	Initial tax registration for individuals with income from salaries, wages, investment capital (including securities transfer), and other taxable individuals - In cases where income tax is withheld by the payer	Taxes	District Tax Office
6	Initial tax registration for cases where foreign contractors and subcontractors do not directly pay taxes in Vietnam	Taxes	District Tax Office
7	Initial tax registration for cases where foreign contractors, subcontractors, and foreign parties involved in contracts, joint ventures, declare and pay taxes through Vietnamese entities	Taxes	District Tax Office
8	Initial tax registration for taxpayers who are authorized to collect taxes, fees, and other charges according to the law; main contractors of ODA projects; organizations withholding personal income tax but without production, business, or service activities (except in cases processed through a single window system)	Taxes	District Tax Office
9	Reissue Tax Registration Certificate in case of loss of the Tax Registration Certificate	Taxes	District Tax Office
10	Reissue Tax Registration Certificate in case of damage to the Tax Registration Certificate	Taxes	District Tax Office
11	Reissue Personal Tax Number Card	Taxes	District Tax Office
12	Tax registration for business restructuring cases: mergers and acquisitions involving the acquiring company (except in cases processed through a single window system)	Taxes	District Tax Office
13	Tax registration for business restructuring cases: mergers and acquisitions involving the acquired company	Taxes	District Tax Office
14	Tax registration for business restructuring cases: spin-off involving the spun-off company	Taxes	District Tax Office
15	Tax registration for business restructuring cases: spin-off involving the parent company	Taxes	District Tax Office
16	Tax registration for business restructuring cases: division involving newly formed companies	Taxes	District Tax Office
17	Tax registration for business restructuring cases: division involving the divided company	Taxes	District Tax Office
18	Tax registration for business restructuring cases: conversion of business form (except in cases processed through a single window system)	Taxes	District Tax Office
19	Tax registration for business restructuring cases: converting a subsidiary into an independent company (except in cases processed through a single window system)	Taxes	District Tax Office
20	Tax registration for business restructuring cases: converting an independent company into a subsidiary (except in cases processed through a single window system)	Taxes	District Tax Office
21	Tax registration for business restructuring cases: sale of a business (except in cases processed through a single window system)	Taxes	District Tax Office
22	Tax registration for business restructuring cases: mergers and acquisitions involving the consolidating company	Taxes	District Tax Office
23	Change and supplement tax registration: In cases of changing the business name (except in cases processed through a single window system)	Taxes	District Tax Office
24	Change and supplement tax registration: In cases of relocating the business within the same province (except in cases processed through a single window system)	Taxes	District Tax Office
25	Change and supplement tax registration: In cases of relocating the business between provinces at the place of departure (except in cases processed through a single window system)	Taxes	District Tax Office
26	Change and supplement tax registration: In cases of relocating the business between provinces at the place of arrival (except in cases processed through a single window system)	Taxes	District Tax Office
27	Change and supplement tax registration: Changing other indicators on the tax registration form without altering the Tax Registration Certificate (except in cases processed through a single window system)	Taxes	District Tax Office
28	Terminate the effect of the taxpayer code for businesses	Taxes	District Tax Office
29	Terminate the effect of the taxpayer code for units with subordinate units	Taxes	District Tax Office
30	Value Added Tax (VAT) declaration under the deduction method	Taxes	District Tax Office
31	VAT declaration for investment projects	Taxes	District Tax Office
32	VAT declaration under the direct calculation method on sales revenue and businesses dealing in gold, silver, precious stones, and foreign currencies	Taxes	District Tax Office
33	Annual VAT settlement declaration under the direct calculation method on sales revenue	Taxes	District Tax Office
34	VAT declaration under the direct calculation method on turnover	Taxes	District Tax Office
35	VAT declaration for construction, installation, and out-of-province retail sales activities	Taxes	District Tax Office
36	Switching application of VAT calculation methods	Taxes	District Tax Office
37	Quarterly provisional corporate income tax declaration	Taxes	District Tax Office
38	Corporate income tax declaration for organizations deriving income from land use rights transfer and land lease rights	Taxes	District Tax Office
39	Corporate income tax declaration based on income ratio to turnover	Taxes	District Tax Office
40	Corporate income tax declaration deducted from agent commissions	Taxes	District Tax Office
41	Corporate income tax annual settlement declaration	Taxes	District Tax Office
42	Special consumption tax declaration	Taxes	District Tax Office
43	Resource tax declaration for resource extraction facilities	Taxes	District Tax Office
44	Resource tax declaration for resource purchasing facilities	Taxes	District Tax Office
45	Annual resource tax settlement declaration	Taxes	District Tax Office
46	Annual business license tax declaration	Taxes	District Tax Office
47	Declaration of property and land tax for individuals, households.	Taxes	District Tax Office
48	Declaration of property and land tax for organizations.	Taxes	District Tax Office
49	Declaration of agricultural land use tax for households, individuals.	Taxes	District Tax Office
50	Declaration of agricultural land use tax for organizations.	Taxes	District Tax Office
51	Declaration of agricultural land use tax for long-term crop land for single harvest.	Taxes	District Tax Office
52	Declaration of ground rent and water surface rent.	Taxes	District Tax Office
53	Declaration of land use fees.	Taxes	District Tax Office
54	Withholding tax declaration for foreign contractors on a transaction-by-transaction basis or monthly (in cases where Vietnamese entities enter into contracts with foreign contractors not adhering to Vietnamese accounting standards)	Taxes	District Tax Office
55	Foreign contractor tax annual settlement declaration (in cases where Vietnamese entities enter into contracts with foreign contractors not adhering to Vietnamese accounting standards)	Taxes	District Tax Office
56	Declaration of tax quota applied to individual businesses, individual traders.	Taxes	District Tax Office
57	Declaration of tax quota applied to individual businesses, individual resource exploiters.	Taxes	District Tax Office
58	Withholding personal income tax declaration for organizations and individuals paying income from salaries, wages, and business operations to non-residents	Taxes	District Tax Office
59	Withholding personal income tax declaration for organizations and individuals paying income from capital investments, securities transfers, royalties, franchise fees, and lottery winnings to residents	Taxes	District Tax Office
60	Declaration for personal income tax deduction (for organizations and individuals paying income from wages and salaries to resident individuals)	Taxes	District Tax Office
61	Final settlement declaration for personal income tax for organizations and individuals paying income from wages and salaries to resident individuals	Taxes	District Tax Office
62	Final settlement declaration for personal income tax for organizations and individuals paying income from capital investment, securities transfer, copyright, franchise rights, and lottery winnings to resident individuals	Taxes	District Tax Office
63	Declaration for personal income tax for individuals directly declaring to the tax authority regarding income from wages and salaries	Taxes	District Tax Office
64	Declaration of provisional personal income tax payment for resident individuals with business income subject to declaration-based taxation.	Taxes	District Tax Office
65	Declaration of provisional personal income tax payment for groups of individual traders subject to declaration-based taxation.	Taxes	District Tax Office
66	Declaration of final personal income tax payment for groups of individual traders.	Taxes	District Tax Office
67	Declaration of final personal income tax payment for individuals with income from salaries, wages, and individuals with business income.	Taxes	District Tax Office
68	Declaration of personal income tax for individual traders subject to tax quota method.	Taxes	District Tax Office
69	Declaration of personal income tax for groups of individual traders subject to tax quota method.	Taxes	District Tax Office
70	Declaration of personal income tax for individuals with income from real estate transfer, inheritance, and gifts of real estate.	Taxes	District Tax Office
71	Declaration for personal income tax for individuals with income from capital transfer	Taxes	District Tax Office
72	Final settlement declaration for personal income tax for individuals with income from securities transfer	Taxes	District Tax Office
73	Declaration of personal income tax for individuals receiving inheritance and gifts.	Taxes	District Tax Office
74	Declaration for personal income tax for resident individuals with income from capital investment, copyright, franchise rights, and lottery winnings from abroad	Taxes	District Tax Office
75	Registration of dependents for household deduction.	Taxes	District Tax Office
76	Declaration for personal income tax deduction for lottery agency bases paying income to lottery agents	Taxes	District Tax Office
77	Final settlement declaration for personal income tax for lottery agency bases paying income to lottery agents	Taxes	District Tax Office
78	Declaration for personal income tax deduction for insurance agency bases paying income to insurance agents	Taxes	District Tax Office
79	Final settlement declaration for personal income tax for insurance agency bases paying income to insurance agents	Taxes	District Tax Office
80	Declaration of personal income tax for individuals receiving dividends in stock form, bonus stocks, and dividend increases recorded as capital contributions.	Taxes	District Tax Office
81	Declaration of stamp duty on property and land.	Taxes	District Tax Office
82	Declaration of stamp duty on vessels, automobiles, motorcycles, hunting guns, sports guns.	Taxes	District Tax Office
83	Declaration of stamp duty on fishing vessels, inland waterway transport vessels with a gross tonnage below 50 tons or fewer than 20 passenger seats (in cases where original documents are missing).	Taxes	District Tax Office
84	Declaration for other fees and charges under the State Budget	Taxes	District Tax Office
85	Annual final settlement declaration for other fees and charges under the State Budget	Taxes	District Tax Office
86	Declaration for oil product fees	Taxes	District Tax Office
87	Declaration for environmental protection fees for organizations and individuals exploiting minerals	Taxes	District Tax Office
88	Declaration for environmental protection fees for mineral purchasing bases paying fees on behalf of the exploiters	Taxes	District Tax Office
89	Refund of VAT for cases where input tax not deducted within three consecutive months, or during the investment phase without output VAT (pre-refund post-inspection case)	Taxes	District Tax Office
90	Refund of VAT for cases where input tax not deducted within three consecutive months, or during the investment phase without output VAT (pre-inspection post-refund case)	Taxes	District Tax Office
91	Refund of taxes for export transactions settled in cash (pre-refund post-inspection case)	Taxes	District Tax Office
92	Refund of taxes for export transactions settled in cash (pre-inspection post-refund case)	Taxes	District Tax Office
93	Refund of taxes for export transactions settled in kind (pre-refund post-inspection case)	Taxes	District Tax Office
94	Refund of taxes for export transactions settled in kind (pre-inspection post-refund case)	Taxes	District Tax Office
95	Refund of VAT for goods in transit processing (pre-refund post-inspection case)	Taxes	District Tax Office
96	Refund of VAT for goods in transit processing (pre-inspection post-refund case)	Taxes	District Tax Office
97	Refund of personal income tax (pre-refund post-inspection case)	Taxes	District Tax Office
98	Refund of personal income tax (pre-inspection post-refund case)	Taxes	District Tax Office
99	Refund of overpaid taxes and fees for taxpayers undergoing merger, division, dissolution, bankruptcy, ownership change, or cessation of operations (pre-refund post-inspection case)	Taxes	District Tax Office
100	Refund of overpaid taxes and fees for taxpayers undergoing merger, division, dissolution, bankruptcy, ownership change, or cessation of operations (pre-inspection post-refund case)	Taxes	District Tax Office
101	Refund of VAT for exported goods still awaiting payment from the foreign side through banks according to export contracts and other expedited refund cases	Taxes	District Tax Office
102	Exemption from natural resource tax for natural forest products permitted for exploitation by individuals for daily living needs such as wood, branches, firewood, bamboo, reed, rattan, canes, mats, lo, lotus.	Taxes	District Tax Office
103	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) for investment projects in special encouragement sectors located in particularly difficult socio-economic areas managed by the Tax Directorate for households and individuals.	Taxes	District Tax Office
104	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) for investment projects in special encouragement sectors located in particularly difficult socio-economic areas managed by the Tax Directorate for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad.	Taxes	District Tax Office
105	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) during construction period according to approved projects for housing for workers in industrial zones, student dormitories funded by state budget, and public works with commercial purposes (socialized) in education, healthcare, culture, sports, science and technology sectors managed by the Tax Directorate for households and individuals.	Taxes	District Tax Office
106	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) during construction period according to approved projects for housing for workers in industrial zones, student dormitories funded by state budget, and public works with commercial purposes (socialized) in education, healthcare, culture, sports, science and technology sectors managed by the Tax Directorate for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad.	Taxes	District Tax Office
107	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) during construction period according to approved projects managed by the Tax Directorate for households and individuals.	Taxes	District Tax Office
108	Exemption from land lease and water surface lease fees (hereinafter referred to as land lease fees) during construction period according to approved projects managed by the Tax Directorate for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad.	Taxes	District Tax Office
109	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) from the date of completion and commencement of operation of projects listed in the Encouraged Investment Fields Catalogue, the Particularly Encouraged Investment Fields Catalogue, areas with difficult socio-economic conditions, and particularly difficult socio-economic conditions areas as prescribed by the Government for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
110	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) from the date of completion and commencement of operation of projects listed in the Encouraged Investment Fields Catalogue, the Particularly Encouraged Investment Fields Catalogue, areas with difficult socio-economic conditions, and particularly difficult socio-economic conditions areas as prescribed by the Government for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
111	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for projects that continue to use allocated land when transitioning to leasehold for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
112	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for projects that continue to use allocated land when transitioning to leasehold for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
113	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of operations confirmed by the investment permit issuing authority or business registration authority for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
114	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of operations confirmed by the investment permit issuing authority or business registration authority for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
115	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of basic construction confirmed by the investment permit issuing authority or business registration authority for projects encountering difficulties and temporarily ceasing construction for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
116	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of temporary cessation of basic construction confirmed by the investment permit issuing authority or business registration authority for projects encountering difficulties and temporarily ceasing construction for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
117	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of ministerial-level agencies, government agencies, Chairpersons of provincial People's Committees directly under the central government for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
118	Exempt land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of ministerial-level agencies, government agencies, Chairpersons of provincial People's Committees directly under the central government for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
119	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of cessation of production and business activities for cases leasing land and water surfaces for non-agricultural, forestry, aquaculture, salt-making purposes when affected by natural disasters, fires, or unforeseen accidents for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
120	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) during periods of cessation of production and business activities for cases leasing land and water surfaces for non-agricultural, forestry, aquaculture, salt-making purposes when affected by natural disasters, fires, or unforeseen accidents for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
121	Reduce land rental fees for cases leasing land for production and business purposes for cooperatives under the management of the Tax Office.	Taxes	District Tax Office
122	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases leasing land for agricultural, forestry, aquaculture, salt-making purposes when affected by natural disasters, fires (as stipulated in Clause 2, Article 15 of Decree No. 142/2005/NĐ-CP).	Taxes	District Tax Office
123	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases leasing land for agricultural, forestry, aquaculture, salt-making purposes when affected by natural disasters, fires for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
124	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of ministerial-level agencies, government agencies, Chairpersons of provincial People's Committees directly under the central government for households and individuals under the management of the Tax Office.	Taxes	District Tax Office
125	Reduce land rental fees and water surface rental fees (hereinafter referred to as land rental fees) for cases decided by the Prime Minister upon the proposal of Ministers, Heads of ministerial-level agencies, government agencies, Chairpersons of provincial People's Committees directly under the central government for economic organizations, foreign organizations and individuals, and overseas Vietnamese residing abroad under the management of the Tax Office.	Taxes	District Tax Office
126	Exempt land rental fees until the 2010 tax year for agricultural land within the limit prescribed by law for each region for farming households, farm cooperative members, commune members of agricultural cooperatives receiving assigned plots from enterprises and agricultural cooperatives now required to transition to leasehold and sign lease contracts with competent state authorities in accordance with the Land Law.	Taxes	District Tax Office
127	Reduce land rental fees to the 2010 tax year for agricultural production land areas of entities not eligible for exemption from land rental fees as guided by Point 4, Section VII, Circular No. 141/2007/TT-BTC for households and individuals under the management of the Tax Revenue Office.	Taxes	District Tax Office
128	Reduce land rental fees to the 2010 tax year for agricultural production land areas of entities not eligible for exemption from land rental fees as guided by Point 4, Section VII, Circular No. 141/2007/TT-BTC for economic organizations, foreign organizations and individuals, and overseas Vietnamese nationals under the management of the Tax Revenue Office.	Taxes	District Tax Office
129	Reduce land rental fees to the year 2010 for agricultural production land areas exceeding the prescribed quota according to the law for farming households, farm village households, and other agricultural production households under the management of the Tax Revenue Office.	Taxes	District Tax Office
130	Reduce or exempt taxes for taxpayers facing economic difficulties due to natural disasters or unexpected accidents.	Taxes	District Tax Office
131	Exempt resource tax on natural water used for hydroelectric power production that does not meet the conditions to be integrated into the national power grid as stipulated by the Electricity Law for organizations and individuals under the management of the Tax Revenue Office.	Taxes	District Tax Office
132	Exempt resource tax for organizations and individuals under the management of the Tax Revenue Office that have experienced losses to declared and taxed resources due to natural disasters, enemy attacks, or unexpected accidents.	Taxes	District Tax Office
133	Reduce special consumption tax for taxpayers under the management of the Tax Revenue Office facing difficulties due to natural disasters or unexpected accidents and unable to pay taxes.	Taxes	District Tax Office
134	Reduce personal income tax for taxpayers facing difficulties due to natural disasters or fires.	Taxes	District Tax Office
135	Reduce personal income tax for taxpayers facing difficulties due to accidents.	Taxes	District Tax Office
136	Reduce personal income tax for taxpayers suffering from serious illnesses.	Taxes	District Tax Office
137	Exempt or reduce personal income tax for households temporarily suspending business operations.	Taxes	District Tax Office
138	Procedure for purchasing invoices for the first time for business organizations.	Taxes	District Tax Office
139	Procedures for purchasing invoices for the first time for individual businesses.	Taxes	District Tax Office
140	Procedure for purchasing subsequent invoices for business organizations.	Taxes	District Tax Office
141	Procedures for purchasing subsequent invoices for individual businesses.	Taxes	District Tax Office
142	Registration of circulation of self-printed invoices.	Taxes	District Tax Office
143	Procedure for issuing individual invoices.	Taxes	District Tax Office
144	Report on lost invoices.	Taxes	District Tax Office
145	Report on the usage status of invoices.	Taxes	District Tax Office
146	Report on annual settlement and finalization of invoice usage.	Taxes	District Tax Office
147	Procedure for registration of circulation of self-printed fee and tax receipt forms.	Taxes	District Tax Office
148	Payment of Tax	Taxes	District Tax Office
149	Extension of tax payment deadline.	Taxes	District Tax Office
150	Confirmation of tax obligation fulfillment.	Taxes	District Tax Office
151	Extension of tax declaration filing deadline.	Taxes	District Tax Office
152	Supplemental tax declaration filing.	Taxes	District Tax Office
153	Tax appeal	Taxes	District Tax Office

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118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Expired

07/QĐ-TT Quyết định số 07/QĐ-TTg Phê duyệt Kế hoạch thực hiện Đề án Đơn giản hoá thủ tục hành chính trên các lĩnh vực quản lý nhà nước giai đoạn 2007 - 2010 Not in the system

30/QĐ-TT Quyết định số 30/QĐ-TTg Phê duyệt Đề án Đơn giản hoá thủ tục hành chínhtrên các lĩnh vực quản lý nhà nước giai đoạn 2007 - 2010 Not in the system

Amended by 1

2151/QĐ-BTC Quyết định số 2151/QĐ-BTC Về công bố thủ tục hành chính trong lĩnh vực thuế thuộc phạm vi chức năng quản lý nhà nước của Bộ tài chính In effect

1902/QĐ-BTC

Decision No. 1902/QD-BTC On the publication of administrative procedures under the tax domain

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Tiếng Việt Quyết định số 1902/QĐ-BTC Về việc công bố bộ thủ tục hành chính thuộc lĩnh vực thuế 한국어 결정 번호 1902/QĐ-BTC에 의한 세무 분야의 행정절차 공표에 관한 사항 中文决定第1902号/QĐ-BTC 关于公布税务领域的行政程序