Decree No. 23/2012/NDCM promulgates the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration. This document stipulates amendments and supplements to tax administration regulations aimed at enhancing the effectiveness of state management in the field of taxation.
要点
- Taxpayer → must comply with the new provisions of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration regarding deadlines and methods for declaration and payment of taxes.
- Tax authority → may implement tax management measures as prescribed, including inspection, audit, and administrative penalty for violations in the field of taxation.
- Taxpayer → shall not evade tax obligations, and must declare and pay taxes within the prescribed deadlines.
- Tax authority → has the right to request taxpayers to provide information related to business activities for inspection and audit purposes.
- Taxpayer → is supported in fulfilling tax obligations through guidance and advice from the tax authority.
🌐 本文件的社会影响
- Positive impact: Enhance the effectiveness of tax management, reduce evasion of tax obligations.
- Negative impact: May impose additional burdens of time and cost on taxpayers due to new requirements for declaration and payment of taxes.
❓ 常见问题
Must taxpayers comply with the new provisions of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration?
Yes, taxpayers must comply with the provisions regarding deadlines and methods for declaration and payment of taxes under this Law.
What actions can the tax authority take when implementing tax management?
The tax authority may implement measures such as inspection, audit, and administrative penalty for violations in the field of taxation as prescribed by the Law.
Can taxpayers receive support from the tax authority when fulfilling tax obligations?
Yes, taxpayers are provided with guidance and advice on how to declare and pay taxes according to the Law.
Will taxpayers be subject to penalties if they evade tax obligations?
Yes, taxpayers will be subject to administrative penalties if they evade tax obligations as prescribed by the Law.
Have the deadlines for declaration and payment of taxes changed after the promulgation of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration?
Specific provisions regarding new deadlines for declaration and payment of taxes in this Law should be reviewed to determine accurately.
全文
| PRESIDENT OF THE STATE | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 23/2012/L-CTN | Hanoi, December 3, 2012 |
ORDER
Regarding the promulgation of the Law
__________
CHAIRMAN
SOCIALIST REPUBLIC OF VIET NAM
Pursuant to Article 103 and Article 106 of the Constitution of the Socialist Republic of Vietnam in 1992, amended and supplemented by Resolution No. 51/2001/QH10 dated December 25, 2001 of the Tenth National Assembly, tenth session;
Pursuant to Article 91 of the Law on the Organization of the National Assembly;
On the basis of Article 57 of the Law on Enacting Regulatory Legal Documents;
NOW PROMULGATE
Law Amending and Supplementing Certain Provisions of the Tax Administration Law
Passed by the National Assembly of the Socialist Republic of Vietnam, fourteenth session, third tenure, on November 20, 2012./.
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CHAIRMAN (Signed)
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原始文件（PDF）
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