Decree No. 83/2013/NĐ-CP provides detailed implementation of certain provisions of the Law on Tax Administration and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration.

DECREE

Implementing detailed provisions of certain articles of nh cơAmendment and Supplement to Certain Provisions of the Tobacco Control Law Article 24management tax and

 LAmendment and Supplement to Certain Provisions of the Tobacco Control Law Provincial People's Committees set specific pricesTo amend and supplement some articles of nh cơAmendment and Supplement to Certain Provisions of the Tobacco Control Law Article 24aw on Tax Management

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Pursuant to the Law Torganization C"b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."pursuant to the Government's Resolution dated December 25, 2001;

Camendpursuant to the Road Traffic Law dated November 13, 2008; Article 24Training institution for professional knowledge in management and operation of apartment buildings reason tax on December 29thJune 2024;energy 11 2006;

Pursuant to the Law Provincial People's Committees set specific prices1. Supplement Clause 15 of Article 2 as follows:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPm, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP ,No. provision of the Law Article 24Training institution for professional knowledge in management and operation of apartment buildings reason tax on November 20, 2012;

In particular, the contract signed between the foreign expert and the non-governmental organization from a foreign country must be supplemented with confirmation from the non-governmental aid provider agency of Vietnam that the foreign expert will directly implement the activities of the program or project funded by non-governmental organizations from foreign countries according to the approved program or project documentation."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."ealth;

ốn ... tại: ..."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."the Government issued the Decree detailing some provisions of the LawNo. provision of the Law Article 24on Tax Management and the Law Provincial People's Committees set specific pricesamending and supplementing certain articles of the Lawono of the Law Article 24aw on Tax Management,

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree details the implementation of some articles of the Law Quon Tax Management and the Law Provincial People's Committees set specific pricesamending and supplementing certain articles of the Law Article 24on Tax Management, applicable to the management of various types of taxes; fees, charges; land lease payments, water surface lease payments; land use fees; revenues from mineral resource exploitation and other revenues under the state budget managed by tax administration agencies as prescribed by law.

Article 2. Taxpayer

The taxpayers referred to in this Decree include:

1. Organizations, households, individuals paying taxes, fees, charges and other revenues under the state budget managed by tax administration agencies as prescribed by law.

2. Organizations entrusted with the task of collecting fees and charges under the state budget.

3. Organizations and individuals withholding tax; organizations and individuals handling tax procedures on behalf of taxpayers including:

a) Organizations and individuals being Vietnamese parties signing contracts with foreign organizations and individuals conducting business in Vietnam not in accordance with the law on investment and not implementing Vietnamese accounting regulations;on investment and not implementing Vietnamese accounting regulations;

b) Organizations and individuals withholding tax when paying income to individuals subject to personal income tax;

c) Organizations acting as ship agency for foreign shipping companies responsible for withholding corporate income tax on their business activities of transporting goods by sea from Vietnamese ports to foreign countries or between Vietnamese ports;

d) Organizations providing tax service;

d) Customs agents for export and import goods;

e) Organizations and individuals providing postal services, international express delivery services in cases where they pay taxes on behalf of organizations and individuals paying taxes;

g) Credit institutions as prescribed by the Law Con credit institutions in cases where they guarantee tax payment for organizations and individuals paying taxes.

Article 3. ||Entrusted tax collection

1. The tax administration agency entrusts agencies, organizations, and individuals to collect certain types of taxes as prescribed by the Ministry of Finance.

2. The Deputy ministers of ministerial-level agencies,entrusted tax collection must be carried out through a contract between the head of the tax administration agency and the entrusted agency, organization, or individual, except for some cases of entrusted collection of income with irregular characteristics as prescribed by the Ministry of Finance.

3. The entrusted tax collector has the responsibility to: Notify and urge taxpayers to fulfill tax payment according to the entrusted collection contract; issue payment receipts to taxpayers when collecting tax; deposit collected tax funds into the account of the tax administration agency at the State Treasury; settle the amount of collected tax and payment receipts with the tax administration agency.policies; monitor and report to the tax administration agency new taxpayer cases or changes in the scale or business sector of taxpayers within the entrusted collection area.

4. The tax administration agency has the responsibility to: Publicly announce cases of entrusted tax collection so that taxpayers are aware and comply; provide tax collection receipts, guidance, inspection, and supervision of the collection and payment of tax by entrusted agencies, organizations, and individuals.

5. Agencies, organizations, and individuals entrusted with tax collection as prescribedcouncillORSherein shall be entitled to receive entrusted collection fees deducted from the operating budget of the tax administration agency.policiesThe Ministry of Finance guidesFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSthe deduction and use of entrusted collection fees as prescribed in this Clause.

Article 4. Application of risk management in tax administration

1. Application of risk management in tax administration by tax authorities

a) The Ministry of Finance shall have the responsibility:

- Issuance of regulations on tax risk management to enhance the effectiveness of tax administration and prevent violations of tax laws;

- Issuance of criteria for assessing risks according to functions to meet the requirements of tax administration during each period.

b) Tax authorities at all levels:

- Use information about taxpayers to build databases serving risk management activities related to taxes;

- Manage and apply information technology, business information systems, taxpayer databases to assess risks in tax administration; evaluate the level of compliance with the law by taxpayers to carry out business management activities and determine, select inspection and audit targets according to the provisions of the law.

2. Apply customs risk management in tax administration.

a) The Ministry of Finance shall have the responsibility:

- Issuance of regulations on risk management in the customs field;

- Issuance of criteria for assessing risks to meet management requirements during each period. Regulations on evaluating compliance with the law by taxpayers;

b) The General Department of Customs builds, managesintention, applies centralized information and data systems related topoliciestaxpayerspolicies đdevelopment risk assessment services:

- Checking registration conditions for tax declaration forms;

- Determining the form of inspection trof tax declaration forms;

- Determining the form and extent of actual inspection of exported and imported goods;

- Determining and selecting post-clearance inspection and audit targets according to the provisions of the law;

- EvaluatingJune 2024; compliance with the law by taxpayers.

c) Customs authorities at all levels organize the uniform application of regulations on risk management, risk assessment criteria, and regulations on evaluating compliance with the law by taxpayers.

Chapter II

SPECIFIC PROVISIONS

Article 5. Principles of tax calculation, declaration, and payment

1. Taxpayers have the responsibility to calculate and determine the amount of tax payable to the state budget based on their declarations, except when the tax management authority determines the tax or calculates it according to the provisions of Articles 37, 38, and 39 of the Law Article 24on Tax Administration.

2. Taxpayers must declare accurately, honestly, and fully all contents in the tax declaration form and submit all required documents and materials in the tax declaration file to the tax management authority.

If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalAfter the deadline for submitting the tax declaration file, if the taxpayer discovers errors in the tax declaration file already submitted to the tax authority, they may supplement and adjust the tax declaration file. The supplementary and adjusted tax declaration file can be submitted to the tax authority on any working day, regardless of the next submission deadline, but before the tax authority or competent authority issues a decision to inspect or audit taxes.

When the tax authority or competent authority has issued conclusions or decisions on tax handling after inspection or audit; if the taxpayer discovers errors in the tax declaration file that has been inspected or audited (related to the inspection or audit period and scope), the taxpayer may self-supplement and adjust the declaration; the handling will be based on the system of regulations and the objective and subjective reasons for the errors that need adjustment.đổ If the taxpayer independently calculates the tax trand declares it to the tax trauthority within the time limit specified in Articles 32 and 33 of the Law on Tax Administration and Paragraphs 9 and 10 of Article 1 of the Law amending and supplementing certain articles of the Law on Tax Administration.

3. In cases where the tax management authority calculates the tax or sets the tax,ì the tax payment deadline is the date recorded on the tax payment notice or the tax collection decision of the tax management authority.n lIf a taxpayer temporarily suspends business operations and sends a written request to the direct tax authority, they do not need to submit tax declaration files

4. during the suspension period. If the taxpayer resumes business operations before the end of the suspension period, they must send a written notification to the direct tax authority and simultaneously submit tax declaration files according to the regulations.councillORSAdvance Pricing Agreements (APA) are implemented based on the principle of independent transactions reflecting market prices in business dealings between associated parties, based on Vietnamese law, provisions in double taxation avoidance agreements and anti-tax evasion treaties that Vietnam has signed, and consistent with international practices.

5. If a level crossing meets the conditions for signal connection as stipulated in Clause 1, Point c of Article 4 of this Circular but cannot achieve signal connection, the organization managing traffic lights on roads and the project investor implementing investment, construction, and upgrading of roads and railways in the area of the level crossing must report to the Ministry of Transport for consideration and decision.nationalThe General Department of Taxation bases its decision to negotiate APAs on the taxpayer's proposal or the proposal from other tax authoritiespolicies .policies tipoliciesBefore resuming business activities, if the suspension period has not expired, there must be a notification letter sent to the directly managing tax authority and simultaneously submit the tax declaration form as prescribed.policiesThe advance pricing agreement (hereinafter referred to as APA) shall be implemented in accordance with the principle of independent transactions reflecting market prices in business transactions between related parties, based on Vietnamese laws, provisions of double taxation avoidance agreements and measures to prevent tax evasion that Vietnam has signed, and consistent with international practices.

6. At the request of the taxpayer or at the suggestion of other tax authorities;ắIn advance;councillORS d) Meeting the annual export/import turnover or investment scale specified by the Ministry of Finance.

A taxpayer who meets the criteria stipulated in Clause 1 of this Article and is recognized by the General Department of Customs as a priority enterprise is entitled to have taxes refunded before inspection. 1. The contents and levels of expenditure from the state budget to support the implementation of initiatives as stipulated in Chapter II of this Circular are maximum levels. Based on the ability to balance resources, the Ministers of Ministries, Heads of central agencies, Provincial People's Councils, and centrally governed cities shall decide on specific contents and levels of expenditure for initiative activities that ensure appropriateness. Priority enterprises from countries that have signed mutual recognition agreements on priority enterprises with Vietnam shall enjoy preferential measures as agreed upon.

Article 6. Pre-determination of commodity codes, pre-determination of customs value, and pre-certification of origin for exported and imported goods.

1. Prior to customs procedures, organizations and individuals provide relevant information and documents to the Provincial Customs Office where the customs procedures will be carried out and submit a written request for pre-determination of commodity codes, or pre-determination of customs value, or pre-certification of origin for the goods intended for export or import (hereinafter referred to collectively as pre-determination). BB 1.6Within 05 working days from the date of receiving complete files, the Provincial Customs Office shall issue a written request to the Director General of the General Department of Customs to consider and resolve the pre-determination requests of organizations and individuals.

Based on legal regulations, the customs authority's database, and the files provided by organizations and individuals, the Director General of the General Department of Customs shall notify in writing the result of pre-determination within 25 working days from the date of receiving complete files and publish it on the General Department of Customs' electronic information website.

2. In cases where complex goods require analysis, inspection, and verification before pre-determination, the notification period for the pre-determination result may be extended, but not exceeding 90 working days from the date of receiving complete files.councillORSIf verification needs to be conducted at foreign authorities with jurisdiction, the verification period shall be carried out according to the agreement signed with the foreign party. of the In cases where there is insufficient basis or information for pre-determination, within 05 working days from the date of receiving the Provincial Customs Office's document, the Director General of the General Department of Customs shall issue a written notice requesting organizations and individuals to supplement additional information and documents.

The notification document of the pre-determination result has a maximum validity period of 03 years for customs declaration and customs procedures when the actual exported or imported goods match the information and documents provided by organizations and individuals.policiesUpon expiration of the 03-year period, if there is no change in the information, documents, and grounds for issuing the notification document of the pre-determination result, the General Department of Customs shall consider extending the notification document of the pre-determination result upon request of the organization or individual concerned.No.In case of discovering that the notification document of the pre-determination result is not appropriate, the Director General of the General Department of Customs shall issue a document to amend, supplement, or replace it to make it appropriate.development The notification document of the pre-determination result ceases to be effective in cases where the legal provisions serving as the basis for issuing the pre-determination result notification change. The cessation of effectiveness takes effect from the date the legal provisions serving as the basis for issuing the pre-determination result notification become effective.rime Minister cThe notification document of the pre-determination result does not apply in cases where the actual imported or exported goods or files differ from those requested for pre-determination.

Article 7. Application of preferential measures in tax management for exported and imported goods.on nghị t, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Taxpayers meeting the following criteria shall be eligible to apply preferential measures in tax management procedures:

3. Not being penalized by tax or customs authorities for violations such as tax evasion, smuggling, or illegal transportation of goods across borders within the last two consecutive years prior to the date the General Department of Customs receives the taxpayer's request to be recognized as a priority enterprise;nationalConducting payment for export and import consignments through banks;

Implementing electronic customs procedures with customs authorities and electronic tax procedures with tax authorities;

4. Not being penalized by competent state management agencies for violations of accounting laws within the last two consecutive years;national.

5. e) Meeting the annual export-import turnover or investment scale specified by the Ministry of Finance.

6. Taxpayers meeting the criteria stipulated in Clause 1 of this Article and recognized by the General Department of Customs as priority enterprises shall be eligible to apply preferential measures, which include advance refund and post-inspection.

Independence - freedom - happinessANNEX I.A[31]Priority enterprises of countries that have signed mutual recognition agreements with Vietnam regarding priority enterprises shall be eligible to apply preferential measures according to the signed agreements.No.Suspension and termination of application of preferential measures:

1. A priority enterprise that has been recognized as a priority enterprise shall be temporarily suspended from applying preferential measures in case of violation of any one of the criteria stipulated in Points a, b, c, and d of Clause 1 of this Article.FA priority enterprise shall be terminated from applying preferential measures in the following cases:

a) Expiration of the temporary suspension period for applying preferential measures stipulated in Point a of this Clause without rectifying the violations;ealth The enterprise submits a written request not to implement the recognized preferential measures; trExpiration of the recognition period as a priority enterprise without submitting a request for extension. trDuration, authority for recognition, extension, temporary suspension, termination, and management of priority enterprises:

b) The initial duration of applying preferential measures is three years;

c) The extension period ranges from three to five years;

d) The temporary suspension period for preferential measures ranges from two to six months; trThe Director General of the General Department of Customs decides on the recognition, extension, temporary suspension, termination, and management of priority enterprises. trSuspension, cessation of application of preferential measures:

A priority enterprise that has been recognized but temporarily suspended from applying preferential measures due to violation of one of the criteria set out in Points a, b, c, and d of Clause 1 of this Article.

2. A priority enterprise shall be subject to cessation of preferential measures in the following cases:

3. Upon expiration of the temporary suspension period for preferential measures as provided for in Point a of this Clause, if the enterprise fails to rectify the violations;

4. The enterprise submits a document requesting not to implement the recognized preferential measures;

a) Upon expiration of the recognized priority enterprise status without submitting an extension request.

b) Duration, authority for recognition, extension, temporary suspension, cessation, and management of priority enterprises:

- The initial duration of applying preferential measures is three years;

- The extension period ranges from three to five years;

- The temporary suspension period of preferential measures ranges from two to six months;

5. The Director-General of the General Department of Customs decides on the recognition, extension, temporary suspension, cessation, and management of priority enterprises.ìThe tax declaration form includes the tax declaration form according to the model prescribed by the Ministry of Finance and relevant documents serving as the basis for taxpayers to declare and calculate taxes.

a) The tax declaration form must include the following main contents:

b) Name, code of the tax declaration form;

c) Tax calculation period or time when tax liability arises;ìInformation about the taxpayer: Name, taxpayer identification number, address;

d) Information about the basis for calculating the amount of tax payable;

Article 8. Amendment and Supplement to Tax Registration Information

1. When there is an amendment or supplement to information in the tax registration dossier that has been submitted, the taxpayer must notify the directly managing tax authority (recorded on the tax registration certificate, business registration certificate, or enterprise registration certificate) within 10 (ten) working days from the date of such amendment or supplement to the information.

For taxpayers who have been issued a tax registration but have not yet reported information about their accounts at commercial banks or credit institutions to the tax authority before this Decree takes effect, they must report the supplementary information by the latest date of December 31, 2013.đượ min During the course of production and business operations, taxpayers must periodically report every quarter when there is an amendment or supplement to their account numbers at commercial banks or credit institutions by submitting the corporate income tax provisional declaration form quarterly.

In cases where there is a change in the place of business of the taxpayer leading to a change in the directly managing tax authority in another centrally governed city or province, the taxpayer is responsible for paying off any outstanding tax; requesting a refund of any overpaid tax (excluding personal income tax), unutilized value-added tax subject to refund according to regulations (or requesting the tax authority to confirm the amount of unutilized value-added tax for the basis to transfer to the new managing tax authority for continued monitoring) prior to changing the place of business and shall not need to settle taxes with the current tax authority, except in cases where the time of changing the place of business coincides with the annual settlement period as stipulated by law. For personal income tax, if the taxpayer has overpaid tax which can be offset against the tax payable at the transferred tax authority.

2. If the information on the tax registration certificate changes, the directly managing tax authority will recall the previously issued tax registration certificate and issue a new tax registration certificate to the taxpayer. t,In cases where tax registration is carried out according to the single-window interlinked procedures as prescribed by law on business registration, the amendment and supplement to tax registration shall be conducted according to those procedures. trArticle 9. Tax Declaration DossierớThe tax declaration dossier includes the tax declaration form as prescribed by the Ministry of Finance and related documents serving as the basis for taxpayers to declare and calculate tax.

3. The tax declaration form must contain the following main contents:g Name and code of the tax declaration form;y Tax calculation period or the time of occurrence of tax liability;amendInformation about the taxpayer: Name, taxpayer identification number, transaction address;

4. Information regarding the basis for calculating the amount of tax payable;amendg) Signature of the taxpayer or their authorized representative;amendIn cases where taxpayers declare tax through a tax agent, in addition to the information specified in Points a, b, c, d, and g of this Clause, the tax declaration form shall include the following contents: Name, taxpayer identification number, transaction address of the tax agent; agency agreement; tax agent staff; signature of the tax agent staff.

Electronic tax declaration dossiers shall be implemented in accordance with the provisions of laws on electronic customs procedures and electronic tax procedures.

1. d) Signature of the taxpayer or authorized representative of the taxpayer;

2. In case the taxpayer declares taxes through a tax agent, in addition to the information stipulated in Points a, b, c, d, and đ of this Clause, the tax declaration form shall also include the following contents: Name, taxpayer identification number, address of the tax agent; agency agreement; tax agent staff; signature of tax agent staff.shall Electronic tax declaration forms shall be carried out in accordance with the regulations on electronic customs procedures and electronic tax procedures.

a) Additional explanations and adjustments.

b) As stipulated herein.

c) Sales invoices for goods and services;

d) Quarterly corporate income tax declaration forms are quarterly corporate income tax declaration forms;

Corporate income tax final settlement declaration forms include:nationalCorporate income tax final settlement declaration form;

Annual financial statements or financial reports up to the point where the enterprise splits, merges, consolidates, changes ownership form, dissolves, or ceases operations;nationalOther relevant documents for final settlement of taxes.

3. d) Corporate income tax declarations for each occurrence are corporate income tax declarations.

Article 10. Supplementary tax declaration dossier

1. The supplementary tax declaration dossier includes:

a) Tax declaration form and other relevant documents related to the tax declaration dossier for the period being supplemented or adjusted; lAdditional explanatory notes for supplementation and adjustment.

b) For imported goods (including goods purchased for export but consumed domestically, declare each occurrence).

2. Import duties, environmental protection taxes.ANNEX I.A[31] The deadline for submitting the supplementary tax declaration dossier shall be implemented according to the provisions of Article 34 of the Law on Tax Administration and Clause 2 of Article 5 of this Decree.councillORSImported goods are declared each occurrence.

Article 11. Value Added Tax Declaration

1. Value Added Tax (VAT) declaration (excluding export and import goods VAT declaration) is regulated as follows:

a) Monthly declaration, except for quarterly declaration, declaration based on each occurrence, and VAT declaration under the turnover method;

b) Quarterly declaration applies to taxpayers who meet the condition of having total revenue from goods and services in the previous year not exceeding 20 billion VND; trIn cases where new taxpayers commence business operations, VAT declaration shall be conducted monthly. After operating for 12 months, starting from the next calendar year, the taxpayer will base their VAT declaration on the revenue level of the previous year to declare VAT monthly or quarterly;

- Quarterly declaration is stabilized over a three-year calendar cycle, with the first quarterly declaration cycle being implemented stably from the date this Decree takes effect until the end of 2016;amendTaxpayers who declare quarterly wishing to switch to monthly declaration must notify the tax authority. Monthly or quarterly declaration is stabilized throughout the calendar year; trDeclaration based on each occurrence applies to construction, installation, and sporadic sales of goods and services by taxpayers conducting business outside their home province without establishing a local branch (hereinafter referred to as out-of-province business). If there are multiple occurrences of tax declaration within a month, the taxpayer may register with the tax management authority to declare VAT monthly;

- The VAT declaration dossier:

- The VAT declaration dossier for monthly and quarterly periods includes:

c) VAT declaration form;ớSales invoice summary table;

2. Purchase invoice summary table;

a) Other relevant documents concerning the amount of tax payable.

- The VAT declaration dossier for each occurrence is the VAT declaration form for each occurrence.

- If the import tax rate, special preferential rate, quota tariff rate changes regarding non-taxable objects or purposes of exemption, tax reduction, or special preferential rate, quota tariff rate, the taxpayer must comply with state management regulations as prescribed by law when there is a change; notify the customs office where the customs procedures were handled for these consignments to re-register new customs declarations in line with the change.ê Goods imported for fixed assets of investment projects that have been granted preferential import tax rates according to the fields and regions of investment as prescribed by relevant laws, but later transferred to another entity which continues the project in the preferential field and region, continue to enjoy tax preferences as prescribed by law, and the transferring party and receiving party do not need to declare and pay import taxes.

- Article 12. Corporate Income Tax Declaration

- Corporate Income Tax declaration is regulated as follows:

b) Quarterly provisional declaration;June 2024; Declaration based on each occurrence for corporate income tax from real estate transfer activities and other business activities as prescribed by the Corporate Income Tax Law;ầQuarterly declaration for public institutions;

Annual final settlement declaration or declaration up to the point when the enterprise splits, separates, merges, consolidates, changes ownership form, dissolves, or ceases operations.

1. The Corporate Income Tax declaration dossier:

a) The Corporate Income Tax provisional declaration dossier for quarterly periods is the Corporate Income Tax provisional declaration form for quarterly periods;

b) The Corporate Income Tax declaration dossier for real estate transfers is the Corporate Income Tax declaration form for real estate transfers and related documents;ớThe Corporate Income Tax declaration dossier for quarterly periods is the Corporate Income Tax declaration form for quarterly periods;

c) The Corporate Income Tax final settlement declaration dossier includes:

d) Corporate Income Tax final settlement declaration form;

2. Annual financial report or financial report up to the point when the enterprise splits, separates, merges, consolidates, changes ownership form, dissolves, or ceases operations;

a) Other relevant documents concerning final settlement tax.

b) e) The Corporate Income Tax declaration dossier for each occurrence is the Corporate Income Tax declaration form for each occurrence.

c) Such as:

d) Land use rights transfer, change of land use form in accordance with the law;u Documents and papers proving exemption or reduction of land rent, water surface rent (if applicable);

- Corporate income tax declaration for natural gas is made monthly or quarterly;

- Declaration of final settlement of resource tax, corporate income tax for crude oil, natural gas is made annually or when the contract terminates, ceases operation of oil and gas exploitation.

- Tax declaration forms:

Tax declaration forms for resource tax, corporate income tax for crude oil, natural gas are provisional tax declaration forms;ầFinal settlement tax declaration forms for resource tax, corporate income tax for crude oil, natural gas include resource tax final settlement declaration forms, corporate income tax final settlement declaration forms, and related schedules, documents concerning the amount of tax payable.

Article 13. Special Consumption Tax Declaration

1. The monthly special consumption tax declaration applies to goods and services subject to special consumption tax (excluding the import special consumption tax declaration); for goods purchased for export but consumed domestically, the declaration is made each time such consumption occurs.ớThe Ministry of Finance shall prescribe the declaration and payment of taxes for crude oil and natural gas exploration and sales activities in line with the transaction and payment of crude oil and natural gas sales proceeds.

2. Documents for the special consumption tax declaration include:

a) Monthly special consumption tax declaration documents include:

- Monthly special consumption tax declaration form;

- Invoice list for goods and services subject to special consumption tax;

- Deductible special consumption tax statement (if applicable).

b) The special consumption tax declaration for goods purchased for export but consumed domestically is made on a per-occurrence basis using the special consumption tax declaration form.

Article 14. Declaration of Taxes for Exported and Imported Goods

1. The declaration of taxes for exported and imported goods under this Article includes: Value Added Tax (VAT), special consumption tax, import duties, environmental protection tax. export, For hydropower production activities:n lDeclaration and payment of value-added tax: Hydropower production units shall declare value-added tax.

2. The declaration of taxes for exported and imported goods is carried out each time such transactions occur.rime Minister cN ||| u, import clearancerime Minister cu shall be carried out on a case-by-case basis.

In cases where exported and imported goods are registered with a customs declaration once for multiple shipments according to relevant laws on customs, the tax declaration and calculation shall be conducted based on each actual shipment at the time of customs procedures for exported and imported goods.ầFor exported and imported goods that are not subject to export tax, import tax, special consumption tax, VAT, or environmental protection tax, or have been exempted from these taxes, or have been granted preferential tax rates, special preferential rates, or quota-based tax rates, but subsequently change their tax-exempt status or purpose of exemption, the taxpayer must comply with state management regulations when changes occur; they must notify the customs authority where the customs procedures were initially processed to re-register a new customs declaration form consistent with the changes.

3. Imported goods intended for fixed assets of investment projects that have been granted import tax exemptions according to the fields and regions specified by relevant laws, but later transferred to another entity which continues the project within the designated field and region, continue to enjoy tax benefits as stipulated by law, and neither the transferring party nor the receiving party needs to declare and pay import taxes. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;f utilizing preferential tax rates, special preferences, or quota tariffs, but subsequently there is a change in the non-taxable objects or purposes for which taxes are exempted, the taxpayer must comply with state management regulations as stipulated by law when such changes occur; they must also notify the customs authority where the customs procedures were initially processed to re-register new customs declarations that align with these changes.

Goods imported to form fixed assets of investment projects that have been granted preferential import duties according to the fields and regions specified by relevant laws, but later transferred to another entity which continues the project within the designated areas and fields, will continue to enjoy such tax benefits as prescribed by law, and neither the transferring party nor the receiving party needs to declare and pay import duties.

4. The declaration documents for exported and imported goods are customs documents.

5. Additional tax declarations and supplementary declaration documents for exported and imported goods are implemented according to the regulations of the Ministry of Finance."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."u.

Article 15. Resource Tax Declaration (except crude oil and natural gas)

1. The resource tax declaration is regulated as follows:councillORSN ||| as follows:

a) A monthly declaration applies to organizations and individuals exploiting resources, except in cases where the declaration and determination of tax payable are made through a lump-sum method as provided in Point b of this Clause;

b) A per-occurrence declaration applies to cases where the purchaser of resources pays the tax on behalf of the exploiter; organizations selling seized or confiscated natural resources that are taxable; and situations where more than one purchase of resources occurs in a month, allowing the tax payer to choose to declare monthly;

c) An annual settlement declaration or declaration upon cessation of resource exploitation, change in ownership form of enterprises, restructuring of enterprises, or cessation of enterprise operations.

2. Resource tax declaration documents:

a) Documents for participation in the auction include:o Monthly or per-occurrence resource tax declaration forms lare the resource tax declaration form and the resource purchase statement;

b) Annual settlement resource tax declaration documents are the annual settlement resource tax declaration form and related documents.

Article 16. Environmental protection tax declarationANNEX I.A[31] Environmental protection tax declaration

1. The environmental protection tax declaration shall be carried out as follows:

a) For imported goods subject to environmental protection tax (excluding gasoline, diesel, and lubricating oil imported by petroleum trading companies), the tax declaration procedures shall be implemented in accordance with Article 14 of this Decree;

b) Monthly environmental protection tax declaration for goods produced (or packaging materials intended for pre-packaged goods that the buyer does not use to package products) sold, exchanged, consumed internally, given away, or donated.

2. Environmental protection tax declaration forms:

a) For imported goods (excluding gasoline, diesel, and lubricating oil imported by petroleum trading companies), the procedures shall be implemented in accordance with Clause 4 of Article 14 of this Decree; rock Petroleum trading companies must declare environmental protection taxes based on the volume of gasoline and diesel sold or distributed locally at the place where value-added tax is declared.

b) Article 17. Individual income tax declaration

Individual income tax declarations include monthly, quarterly, annual, and per-occurrence declarations.

1. Procedures for individual income tax declarations made monthly, quarterly, annually, and per-occurrence shall be carried out in accordance with the laws on personal income tax.

2. Declaration forms for individual income tax include the individual income tax declaration form and related documents.

Final settlement tax declarations for individual income tax shall be carried out in accordance with the laws on personal income tax.

3. The final settlement tax declaration forms for organizations and individuals paying income are the final settlement tax declaration form and related documents;

a) The final settlement tax declaration forms for individuals are the final settlement tax declaration form and related documents of the individual.

b) The Ministry of Finance shall provide detailed guidance on the declaration forms for tax and final settlement tax as stipulated in this Article.

4. Article 18. Business registration tax declaration

Business registration tax declaration is as follows:

1. A business registration tax declaration shall be made once when a taxpayer starts business activities no later than the last day of the month in which the business begins. In cases

a) where a new business entity has been established but has not yet commenced production or business operations, it must declare the business registration tax person within thirty days from the date of issuance of the business registration certificate and tax registration or the business establishment certificate; trAnnual business registration tax declaration shall be made in cases where there is a change in the amount of business registration tax payable.

b) The business registration tax declaration form is the business registration tax declaration form.

2. Article 19. Declaration of land-related revenues to the state budget

Declarations of land-related revenues are as follows:

1. Annual declarations apply to:

a) Non-agricultural land use tax;

- Land rental fees and water surface rental fees paid annually by organizations and individuals leasing land and water surfaces.

- Agricultural land tax;

- Per-occurrence declarations apply to:

b) Land use fees;

- Land rental fees and water surface rental fees paid in one lump sum for the entire lease period by organizations and individuals leasing land and water surfaces.

- Declaration forms for land-related revenues to the state budget:

2. The non-agricultural land use tax declaration form includes the non-agricultural land use tax declaration form, the consolidated non-agricultural land use tax declaration form, and related documents as prescribed by law;

a) The agricultural land use tax declaration form includes the agricultural land use tax declaration form;

b) The land rental fee and water surface rental fee declaration forms include:

c) The land rental fee and water surface rental fee declaration form;

- Documents related to the State's leasing of land and water surfaces as prescribed by law;

- Documentation and certificates proving eligibility for exemptions or reductions in land rental fees and water surface rental fees (if applicable);

- Documentation and certificates related to compensation and support as prescribed by law (if applicable).

- Declaration forms for land use fees include:

d) The land use fee declaration form;

- Documents related to the State's allocation of land, permission to change land use purposes,

- and conversion of land use forms as prescribed by law;This Resolution takes effect from the date it is adopted by the National Assembly. Documentation and certificates proving exemption from payment or reduction in land rental fees and water surface rental fees (if applicable);đổ Change land use rights or convert land use forms in accordance with the provisions of the law;

- Documents and papers proving exemption from or reduction in land rent or water surface rent (if applicable);

- Declaration forms for land use fees include:

Article 20. DeclarationANNEX I.A[31] fees, charges, other revenues belonging to the state budget

1. Declaration of fees, charges, other revenues belonging to the state budget shall be regulated as follows:

a) Monthly declaration applies to various types of fees and charges except for cases stipulated in Point b of this Clause;

b) Declaration per occurrence applies to land registration fees;

c) Year-end settlement declaration or declaration up to the termination date of activities applies to cases stipulated in Point a of this Clause;

d) Declaration of customs fees shall be carried out in accordance with the regulations of the Ministry of Finance.

2. The declaration form for fees, charges, and other revenues belonging to the state budget as prescribed in Clause 1 of this Article includes the fee and charge declaration form or the year-end settlement declaration form for fees, charges, and state budget revenues, and related documents.

Independence - freedom - happinessANNEX I.A[31]Article 21. DeclarationANNEX I.A[31] value-added tax, corporate income tax (or personal income tax) of foreign organizations and individuals conducting business in Vietnam or earning income in Vietnam (hereinafter referred to as foreign contractors); declaration of taxes related to tax treaty applications and other international agreementsANNEX I.A[31]Declaration of taxes for foreign contractors who pay value-added tax based on the direct method applied to the added value, and pay corporate income tax (or personal income tax) at a percentage rate calculated on revenue:, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Declaration of taxes for foreign contractors that are foreign organizations:.

1. Declaration of value-added tax and corporate income tax per occurrence. In case of multiple declarations within a month, the taxpayer may register with the tax management agency to switch to monthly or quarterly declarations;

a) Settlement declaration of taxes when the contractor's contract ends.

- Declaration of taxes for foreign contractors that are foreign individuals:

- Declaration of value-added tax according to this Article, and declaration of personal income tax according to Article 17 of this Decree.

b) Tax declaration documents for foreign contractors include:

+ Copies of the main contract, sub-contract, and summary of the contract in Vietnamese related to the declared tax amount (for the first tax declaration of the main contract);

c) Settlement tax declaration documents include:

- + Foreign contractor tax settlement declaration form;

+ TThis Resolution takes effect from the date it is adopted by the National Assembly. + List of contractors and sub-contractors participating in the implementation of the main contract;

+ List of tax payment vouchers; + Contract termination agreement (if any). Declaration of taxes related to tax treaty applications and other international agreements lTaxpayers for exported goods, imported goods, produced, traded, and provided services that fall under non-taxation, exemption, or reduction of tax according to international treaties to which Vietnam is a party shall declare and submit non-taxation, exemption, or reduction of tax documents together with the tax declaration form.nationalThe Ministry of Finance shall regulate procedures for non-taxation, exemption, or reduction of tax according to international treaties. Relevant state agencies shall confirm the scope, goods, and services subject to non-taxation, exemption, or reduction of tax according to international treaties signed by their respective agencies.

- Article 22. Declaration

resource tax, corporate income tax relating to oil exploration and export (including condensate), natural gas (including associated gas, coalbed methane); declaration of value-added tax, corporate income tax, and resource tax for hydropower production activities as follows:

+ For oil exploration and export activities

Declaration of taxes for oil exploration and export activities shall be as follows:

Declaration of resource tax and corporate income tax for crude oil shall be made per sale;

2. Declaration of resource tax for natural gas shall be made monthly;

Declaration of corporate income tax for natural gas shall be made monthly or quarterly;BB 1.6Annual settlement declaration of resource tax and corporate income tax for crude oil and natural gas, or upon completion and termination of the oil and gas exploitation contract.

Declaration documents:

Declaration documents for resource tax and corporate income tax for crude oil and natural gas include provisional tax declaration forms;ANNEX I.A[31] Settlement declaration documents for resource tax and corporate income tax for crude oil and natural gas include resource tax settlement declaration forms, corporate income tax settlement declaration forms, and relevant lists and documents related to the tax payable.No.The Ministry of Finance shall regulate the declaration and payment of taxes for oil exploration and export activities in accordance with transactions and payments for oil and natural gas sales.

1. For hydropower production activities:

a) Declaration and payment of value-added tax: Hydropower production facilities shall declare value-added tax at the location where the main office is located and pay the tax into the local treasury where the hydropower plant is situated (where the turbine, dam, and major facilities of the hydropower plant are located). If the hydropower plant spans across provinces or centrally-administered cities,

- value-added tax paid by hydropower production facilities shall be allocated to provincial budgets according to the proportion of investment costs of the plant located in each province or centrally-administered city;

- Declaration and payment of corporate income tax: Independent accounting hydropower companies with dependent production facilities in provinces or centrally-administered cities different from the location of the company's main office shall pay corporate income tax at both the main office and the locations of the dependent production facilities according to corporate income tax laws; dependent production facilities of hydropower companies under the Vietnam Electricity Group (EVN) or EVN's parent company (including dependent hydropower companies and dependent hydropower plants) located in provinces or centrally-administered cities different from the location of EVN's main office and its power generation subsidiaries shall pay corporate income tax at both the main office and the locations of these facilities.

- Corporate income tax declaration for natural gas can be done monthly or quarterly;

- Final settlement of mineral resource tax and corporate income tax for crude oil and natural gas can be conducted annually or upon completion, termination of the oil and gas exploitation contract;policiest contract;ồng oil and gas exploitation activities.

b) Tax declaration documents:

- The tax declaration documents for mineral resources and corporate income tax on crude oil and natural gas are provisional tax declarations;

- The final settlement tax declaration documents for mineral resources and corporate income tax on crude oil and natural gas include the final settlement tax declaration for mineral resources, the final settlement corporate income tax declaration, and related schedules, documents concerning the amount of tax payable.

c) The Ministry of Finance shall regulate the tax declaration and payment procedures for crude oil and natural gas extraction and sales activities in accordance with the transactions and payments for crude oil and natural gas sales.

2. For hydropower production activities:

a) Value-added tax declaration and payment: Hydropower production facilities shall declare value-added tax based on electronic information provided by the tax administration agency. tr||| Value-added tax shall be increased at the local level where the headquarters is located and the value-added tax is paid into the local treasury where the hydropower plant's production facilities (including turbines, dams, and other main facilities of the hydropower plant) are situated. In cases where the hydropower plant spans across multiple provinces or centrally-administered cities, the value-added tax paid by the hydropower production facility shall be allocated to the provincial budgets according to the corresponding investment value of the plant located within each province or centrally-administered city.ì ||| value tr||| added tax paid by the hydropower production facility shall be allocated to the provincial budgets according to the corresponding investment value of the plant located within each province or centrally-administered city; tr||| value invested in the plant located within each province or centrally-administered city;

b) ||| Income tax declaration and payment: Independent accounting hydropower companies with dependent hydropower production facilities in different provinces or centrally-administered cities from the company’s headquarters shall have their income tax calculated and paid at both the headquarters location and the locations of the dependent hydropower production facilities in accordance with the laws on corporate income tax; dependent hydropower production facilities under power generation corporations belonging to the Vietnam Electricity Corporation (EVN) (including dependent hydropower companies and dependent hydropower plants) located in different provinces or centrally-administered cities from the EVN’s headquarters or power generation corporations shall have their corporate income tax calculated and paid at both the headquarters location and the locations of these dependent production facilities;June 2024;||| production facilities;, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP||| 30 days from the date of the decision to allocate land or lease landof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs||| Hydropower plants that are dependent accounting units shall comply with the regulations of the Law on Corporate Income Tax. In cases where the hydropower plant (the location of the turbine, the hydropower dam, and the main facilities of the hydropower plant) is located across different provinces or centrally governed cities, the corporate income tax generated by the hydropower plant shall be submitted to the budgets of the provinces or centrally governed cities according to the ratio of investment costs of the plant located within their respective territories. tr||| situated within the territories of the provinces or centrally governed cities tr||| directly under the central government accordingly; tr|||

c) ||| Declaration and payment of resource taxes: Hydropower production facilities shall declare and pay resource taxes at the localities where they have registered for tax declaration and payment. In cases where the resource taxes of hydropower production facilities are allocated among different localities, the hydropower production facilities shall submit the tax declaration forms for resource taxes to the local tax authorities where they have registered for tax declaration (or where their headquarters are located), and send copies of the tax declaration forms for resource taxes to the tax authorities of the localities entitled to the resource tax revenue, and pay the resource taxes to the budgets of the provinces or centrally governed cities based on the area of the hydropower reservoir; compensation funds for land clearance and resettlement; the number of households requiring relocation and resettlement; and the value of compensation for losses in the reservoir area. l||| within the reservoir area;

d) ||| The determination of sources of VAT, corporate income tax, and resource tax as stipulated in Points a, b, and c of this Clause shall apply to hydropower plants that commence production and business operations from the date when Decree No. 106/2010/ND-CP of the Government takes effect.ầ||| Finance Ministry shall guide the declaration and payment of taxes in accordance with hydropower production activities.ớ|||

||| Article 23. Declaration of Taxes in Accordance with the Turnover Tax Method.export, ||| Declaration on an annual basis applies to regular business activities of individual businesses and household businesses paying taxes under the turnover tax method.

1. ||| Individual businesses and household businesses paying taxes under the turnover tax method must declare and pay VAT, special consumption tax, resource tax, environmental protection tax, and personal income tax.

2. ||| In cases where individual businesses and household businesses paying taxes under the turnover tax method have revenues that fall below the threshold for VAT payment according to the Law on Value Added Tax and incomes that do not reach the threshold for personal income tax payment according to the Law on Personal Income Tax, they are exempt from paying VAT and personal income tax.amend|||policies |||policies |||

||| Tax authorities shall publicly disclose lists of individual businesses and household businesses exempt from paying taxes under the turnover tax method and promptly publish the amounts of taxes payable by individual businesses and household businesses paying taxes under the turnover tax method on the electronic information portal of the Ministry of Finance as prescribed.itself||| The provisions regarding the public disclosure of tax rates for individual and household businesses paying taxes to the state budget are stipulated in Article 24.policies ||| Article 24. Time Limit for Submitting Tax Declaration Forms.policies.

B||| ||| The time limit for submitting tax declaration forms shall be implemented in accordance with Articles 32 and 33 of the Law on Tax Administration and Clauses 9 and 10 of Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration.councillORS||| The time limit for submitting tax declaration forms for stamp duty is when the taxpayer registers ownership or usage rights of assets with the competent state management agency.onthis.

||| The time limit for submitting tax declaration forms for lump-sum land rental payments for the entire lease period and overdue land use fees is no later than 30 days from the date of the decision to allocate land or lease land.

1. ||| For the time limit for submitting tax declaration forms, the deadlines for various state budget revenues related to land:

2. ||| For initial declarations: The deadline for submission is 30 days from the date when the obligation arises towards the state budget for each specific type of revenue as prescribed by law. The date when the obligation arises towards the state budget shall be determined in accordance with the law.ANNEX I.A[31] ||| For supplementary declarations: If there are changes affecting the taxpayer or the amount of tax payable, the taxpayer must submit supplementary declarations within 30 (thirty) days from the date of such changes.ớ||| For consolidated declarations of non-agricultural land use tax, the deadline for submitting tax declaration forms is March 31 of the following calendar year.

3. ||| The time limit for submitting tax declaration forms for exported and imported goods shall be carried out in accordance with the laws on customs. l||| time limit for submitting tax declaration forms, revenue items under state budget related to land:

4. OrderThis Resolution takes effect from the date it is adopted by the National Assembly.||| For initial declarations: The deadline for submitting the declaration form is 30 days from the date when the obligation arises towards the state budget for each specific revenue item as stipulated by law. The date when the obligation arises towards the state budget shall be implemented in accordance with the provisions of the law;

a) ||| For supplementary declarations: If there are changes affecting the taxpayer or the amount of tax payable, the taxpayer must submit a supplementary declaration within 30 (thirty) days from the date of such changes;

b) ||| For consolidated declarations of non-agricultural land use tax, the deadline for submitting the tax declaration form is March 31 of the following calendar year from the tax year;

c) ||| tax, late payment fees, fines, and other revenues from taxpayers shall be handled according to the regulations of the law on banking organizations, except in cases where taxpayers directly pay into the State Treasury. At the end of each working day, the tax, late payment fees, and fines collected from taxpayers' dedicated accounts at banking organizations as stipulated by the Law on Banking Organizations must be transferred to the state budget.

5. OrderThis Resolution takes effect from the date it is adopted by the National Assembly.||| The Ministry of Finance shall specify the procedures for transferring taxes, late payment fees, fines, and other state revenues into the state budget; the establishment of dedicated collection accounts for tax management agencies at banking organizations as stipulated by the Law on Banking Organizations; the accounting of taxpayers' taxes and the transfer of taxes, late payment fees, and fines already paid into the state budget.

Article 25. Place for Submitting Tax Declaration Forms

1. The taxpayer shall submit tax declaration forms, fee declaration forms, and other revenue declaration forms under the state budget at the direct tax administration agency, except in cases stipulated in Clauses 2, 3, 4, and 5 of this Article.to The place for submitting tax declaration forms for non-agricultural land use tax; agricultural land use tax; stamp duty declaration forms; value-added tax declaration forms for inter-provincial business activities; and tax declaration forms under the tax allocation method shall be submitted to the local Tax Revenue Office where such taxes arise.

2. The place for submitting tax declaration forms for natural resource taxes on natural resource exploitation activities, corporate income tax on real estate transfer transactions where the taxpayer's main office is located in the same province or centrally-administered city as the location of the natural resource exploitation or real estate transfer activity is the direct tax management agency (Tax Department or Tax Revenue Office) where such activities take place. In case the taxpayer's main office is located in this province or centrally-administered city but the natural resource exploitation or real estate transfer activities occur in another province or centrally-administered city, the tax declaration forms shall be submitted to the tax management agency (Tax Department or Tax Revenue Office) where such activities arise. For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;Specifically, the place for submitting tax declaration forms for crude oil and natural gas exploitation activities shall be carried out according to the guidelines of the Ministry of Finance.

3. The place for submitting special consumption tax declaration forms in cases where the taxpayer has production facilities subject to special consumption tax in a different province or centrally-administered city from the location of their main office is the location of the production facility subject to special consumption tax.ANNEX I.A[31] The place for submitting tax declaration forms for exported and imported goods is at the customs office where the customs declaration form is registered. In cases of submitting tax declaration forms for exported and imported goods through electronic submission as prescribed by the Ministry of Finance.

In cases of self-submission or one-stop submission procedures, the place for submitting tax declaration forms shall be carried out according to those procedures.

4. Article 26. Place and Method of Payment of Taxesin The taxpayer shall pay tax, late payment interest, and fines into the state budget:

5. Through credit organizations as prescribed by the Law on Credit Organizations and service organizations as prescribed by law;

6. At the State Treasury; trAt the tax management agency;

Through organizations authorized by the tax management agency to collect taxes.

1. The tax management agency shall open a dedicated collection account at credit organizations as prescribed by the Law on Credit Organizations to consolidate tax revenues, late payment interest, fines, and other revenues (hereinafter referred to as budget revenues), except when the taxpayer directly pays at the State Treasury. By the end of each working day, the tax, late payment interest, and fines in the dedicated collection account at credit organizations as prescribed by the Law on Credit Organizations must be transferred to the state budget.

a) The Ministry of Finance shall specify the procedures for paying tax, late payment interest, fines, and other budget revenues into the state budget; the opening of dedicated collection accounts by the tax management agency at credit organizations as prescribed by the Law on Credit Organizations; accounting for taxpayers' tax payments; and transferring tax, late payment interest, and fines already paid into the state budget.

b) Credit organizations as prescribed by the Law on Credit Organizations and service organizations as prescribed by law, the State Treasury, the tax management agency, and organizations authorized by the tax management agency to collect taxes (hereinafter collectively referred to as tax collection agencies and organizations) shall be responsible for arranging locations, equipment, tax collectors, and staff to ensure convenient and timely payment of tax, late payment interest, and fines into the state budget by taxpayers.

c) When receiving tax, late payment interest, and fines or deducting tax, the tax collection agency and organization must issue a tax receipt to the taxpayer.

d) In cases where cash tax is collected in remote areas, islands, or regions with difficult access, the deadline for transferring tax, late payment interest, and fines into the state budget shall be specified by the Ministry of Finance.

2. If a tax collection agency or organization collects tax, late payment interest, and fines from taxpayers but fails to transfer the collected amounts into the state budget as required, they must pay late payment interest from the expiration date of the transfer deadline until the day before the tax amount is transferred into the state budget.on ||| tax, late payment fees, fines, and other revenues from taxpayers, except in cases where taxpayers directly pay into the State Treasury.policies ||| (hereinafter referred to as state revenue items), except in cases where taxpayers directly pay into the State Treasury. At the end of each working day, the tax, late payment fees, and fines collected from taxpayers' dedicated accounts at banking organizations as stipulated by the Law on Banking Organizations must be transferred to the state budget.

||| banking organizations and service providers as stipulated by law, the State Treasury, tax management agencies, and organizations entrusted by tax management agencies to collect taxes (hereinafter collectively referred to as tax collection agencies) shall ensure convenient locations, equipment, and staff to facilitate taxpayers in promptly paying taxes, late payment fees, and fines into the state budget.

3. ||| When receiving taxes, late payment fees, or fines, or deducting taxes, tax collection agencies must provide taxpayers with receipts for tax payments.

4. ||| In remote areas, islands, or regions with difficult transportation, the deadline for transferring taxes, late payment fees, and fines into the state budget shall be regulated by the Ministry of Finance.

5. ||| If tax collection agencies fail to transfer the collected taxes, late payment fees, or fines into the state budget as required, they must pay late payment fees from the expiration date of the transfer deadline until before the date the taxes are actually transferred into the state budget.

6. ||| conditions

Article 27. Payment of tax, late payment interest, and fines shall be managed by the tax authority. subject, organization, unit under the People's Committee of the commune level The order of payment for tax, late payment interest, and fines shall be carried out according to the provisions set forth in Point 1, Clause 12, Article 1 of the Law Amending and Supplementing Certain Provisions of the Tax Administration Law. In cases where there are multiple arrears within the same payment priority with different times of occurrence, they shall be settled in chronological order, with the earlier occurring arrears being paid first.

The Ministry of Finance shall specify in detail the order of payment for tax, late payment interest, and fines under this Article.

Article 28. Determination of the date of tax payment.

For cash payments or transfers made to the tax collection agency or organization: The date of tax payment is the date confirmed on the receipt issued by the tax collection agency or organization upon receipt of the tax payment.

1. For electronic transactions: The date of tax payment is the date when the taxpayer completes the transaction to deduct funds from their account at the bank for tax payment and receives confirmation from the bank's core banking system that the tax payment transaction has been successfully processed.

2. Article 29. Handling of excess tax, late payment interest, and fines.

Excess tax, late payment interest, and fines shall be considered as follows:

1. When the amount of tax, late payment interest, and fines paid by the taxpayer exceeds the amount due for each type of tax within ten years from the date of payment into the state budget, except in cases provided for in Clause 2, Article 111 of the Tax Administration Law;

a) When the taxpayer has a refundable amount of value-added tax, special consumption tax, export tax, import tax, environmental protection tax, or personal income tax as stipulated by law;

b) The taxpayer has the right to request the tax management agency to handle the excess tax, late payment interest, and fines in the following ways:

2. Offset against

a) the remaining tax, late payment interest, and fines owed;No. Deduct from the amount of tax payable in the next tax payment, except in cases specified in Point b, Clause 1 of this Article;ớRefund and offset the excess tax, late payment interest, and fines if the taxpayer still owes taxes, late payment interest, or fines for other types of taxes, or refund the excess tax, late payment interest, and fines if the taxpayer does not owe any further taxes, late payment interest, or fines.

b) If the taxpayer dies, disappears, or loses civil capacity, the tax management agency directly managing the taxpayer shall handle the excess tax, late payment interest, and fines according to the Civil Code and Clause 2 of this Article.

c) The Ministry of Finance shall specify the procedures for offsetting and the order of offsetting tax, late payment interest, and fines as provided for in Clause 2 of this Article.

3. Organizations paying salaries or wages may, upon authorization by individuals, settle the excess tax refunds, deductions, and withholding of taxes due when settling individual income tax. The Ministry of Finance shall provide detailed regulations on the implementation of this Clause.policiesArticle 30. Payment of tax during the period of handling complaints and disputes.onDuring the period of handling complaints and disputes by taxpayers regarding the amount of tax calculated or determined by the tax management agency, the taxpayer must still pay the full amount of tax and any late payment interest and fines (if applicable) as prescribed, except in cases where the competent state authority decides to temporarily suspend the enforcement of the decision to calculate or determine the tax.

4. If the amount of tax already paid exceeds the amount determined based on the resolution of the complaint by the competent authority or the court judgment, the taxpayer shall be entitled to offset against the tax payable in the subsequent period of the same type of tax, late payment interest, and fines, or to receive a refund of the excess tax, late payment interest, fines, and interest on the excess tax.

5. The time for calculating interest starts from the date of tax payment until the date the tax management agency issues the decision to refund the tax.

The interest rate for calculating interest is the basic interest rate published by the State Bank and effective at the time the tax management agency issues the decision to refund the tax.in||| During the period of handling tax disputes, taxpayers who dispute the tax amounts calculated or determined by tax management agencies must still pay the full amount of tax and any late payment fees or fines (if applicable) as stipulated, except in cases where authorized state agencies decide to temporarily suspend the execution of tax calculation decisions or tax determination decisions made by tax management agencies.

1. ||| If the tax amount paid exceeds the tax amount determined based on the resolution of the competent authority or court judgment, the taxpayer may offset the excess against future tax liabilities of the same type, or request a refund of the excess tax, late payment fees, and interest calculated on the excess tax paid.in||| The interest calculation period starts from the date the taxpayer pays the tax to the date the tax management agency issues the decision to refund the tax.u report. The methods for collecting data and establishing indices in the report must be implemented to ensure consistency with accounting work. ||| The interest rate for calculating interest is the basic interest rate published by the State Bank and effective at the time the tax management agency issues the decision to refund the tax.councillORS||| goods for export with production and storage cycles longer than 275 days as specified in Point d Clause 1 of this Article;

2. ||| extension of tax payment for other special difficulties must ensure that it does not adjust the state budget revenue forecast decided by the National Assembly.

a) ||| thereof:

b) ||| The Government decides to extend tax payment for market support measures and general relief for production and business operations;

Article 31. Extension of Tax Payment

1. Cases Eligible for Extension:

The extension of tax payment shall be considered based on the taxpayer's application under one of the following cases:

a) Suffering material damage due to natural disasters, fires, or unexpected accidents, directly affecting production and business operations;

Material damage refers to losses of assets of the taxpayer that can be valued in monetary terms such as machinery, equipment, means of transportation, materials, goods, factories, office premises, money, and other valuable papers equivalent to money.

b) Ceasing operations due to relocation of production and business facilitiesin at the request of competent state authorities, affecting the results of production and business operations; lNot yet paid for investment capital recorded in the state budget estimate;

c) Unable to pay taxes on time when raw materials and materials imported for export goods have a production cycle and storage period exceeding 275 days; other special difficulties.

d) Amounts of tax, late payment interest, and fines eligible for extension:u For the case stipulated in Point a Clause 1 of this Article, it is the amount of tax, late payment interest, and fines owed by the taxpayer up to the time of occurrence of natural disasters, fires, or unexpected accidents, but not exceeding the value of the material damage minus the portion compensated by individuals or organizations responsible for payment according to the law;

2. For the case stipulated in Point b Clause 1 of this Article, it is the amount of tax, late payment interest, and fines owed up to the time the taxpayer ceases production and business operations, but not exceeding the actual costs of relocation and damage caused by relocation;

a) For the case stipulated in Point c Clause 1 of this Article, it is the amount of tax, late payment interest, and fines owed up to the time of the extension application;y The maximum amount of tax, late payment interest, and fines eligible for extension shall not exceed the unpaid state budget capital;

b) For the case stipulated in Point d Clause 1 of this Article, it is the amount of tax, late payment interest, and fines arising from other special difficulties encountered by the taxpayer.This Resolution takes effect from the date it is adopted by the National Assembly.Period of Extension of Tax Payment:

c) The maximum period of extension of tax payment shall not exceed two years from the date of the tax payment deadline for the case stipulated in Point a Clause 1 of this Article; Provincial People's Committees set specific pricesThe maximum period of extension of tax payment shall not exceed one year from the date of the tax payment deadline for the cases stipulated in Points

d) b, c, d Clause 1 of this Article.

3. Authority to Grant Extension of Tax Payment:

a) The head of the direct tax management agency shall decide on the amount of tax eligible for extension and the period of extension based on the extension application file for the cases stipulated in Points a, b, c Clause 1

b) The head of the customs authority shall decide on the amount of tax eligible for extension and the period of extension for the cases stipulated in Points Currency Exchange Agent No. 1 a, b, c Clause 1 and the importation of raw materials and materials for export goods with a production cycle and storage period exceeding 275 days stipulated in Point d Clause 1 of this Article;

4. The extension of tax payment for other special difficulties must ensure that the state budget revenue estimate already decided by the National Assembly is not adjusted,

a) In which: Article Add

b) The Government decides on the extension of tax payment for market support and resolving common difficulties in production and business operations;No. The Prime Minister decides on the extension of tax payment for each specific casepolicies đNo.encountering other special difficulties upon the proposal of the Minister of Finance. Currency Exchange Agent No. 1 The decision on the extension of tax payment shall be publicly announced onrime Minister cthe electronic information portal of the tax management agency.rime Minister c- Content of dispute.development Goods with counterfeit labels of goods imitating the name of another trader, address of another trader; imitating the trade name, product name of goodsof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs||| The Prime Minister decides to extend tax payment for individual cases

c) ||| encountering other special difficulties upon the proposal of the Minister of Finance. tr||| Tax payment extensions are publicly announced on

- ||| the electronic information portal of tax management agencies.

- ||| Tax audit, tax inspection at the taxpayer's premises; anti-corruption; ||| Customs authorities have sufficient grounds to prove that the declared customs value by the taxpayer does not match the actual transaction value;

5. ||| The taxpayer cannot calculate the tax payable themselves; trConducting on-site tax audits and inspections at the taxpayer's premises;

Article 32. Debt Write-off for Tax Arrears, Late Payment Penalties, and Fines

1. Cases Eligible for Debt Write-off for Tax Arrears, Late Payment Penalties, and Fines:

a) A business declared bankrupt has made payments according to bankruptcy laws but still lacks assets to pay tax arrears, late payment penalties, and fines;

b) An individual recognized by law as deceased, missing, or incapacitated and lacking assets to pay tax arrears, late payment penalties, and fines;

c) Debts for tax arrears, late payment penalties, and fines not covered under Points a and b of Clause 1 of this Article, meeting the following conditions:

- The debt for tax arrears, late payment penalties, and fines has exceeded ten years from the due date for tax payment;

- The tax administration authority has applied all administrative enforcement measures prescribed by law but failed to collect the full amount of tax arrears, late payment penalties, and fines.

2. Cases of debt write-off mentioned in Clause 1 of this Article, when considering the write-off of principal debts, shall also write off the late payment penalties on those principal debts.

3. Scope of Tax Arrears, Late Payment Penalties, and Fines Eligible for Debt Write-off

The tax debts eligible for write-off include tax arrears, late payment penalties,ANNEX I.A[31]fines, and other receivables under state budget management by the tax administration authority as prescribed by law.

Notably, the write-off of land use fees and land rental fees shall be carried out in accordance with the Land Law and guiding documents implementing the Land Law.

4. Annual Report on Tax Arrears, Late Payment Penalties, and Fines Written Off

a) The Chairman of the People's Committee of provinces and centrally governed cities shall compile annually the amounts of tax arrears, late payment penalties, and fines written off within their jurisdiction as stipulated in Clause 22, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and submit them to the Ministry of Finance when reporting to the Ministry of Finance for settlement of the provincial or municipal state budget;

b) The Minister of Finance shall compile annually the amounts of tax arrears, late payment penalties, and fines written off within their jurisdiction as stipulated in Clause 22, Article 1 of the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration;

c) The Minister of Finance shall report to the Government the amounts of tax arrears, late payment penalties, and fines written off annually as stipulated in Points a and b of this Clause for the Government to submit to the National Assembly for approval of the state budget settlement.

5. The Ministry of Finance shall provide detailed guidance on the documentation, procedures, and processes for writing off tax arrears, late payment penalties, and fines.

Article 33. ADetermination of Tax Amounts

1. The tax authority shall determine the tax payable amount in the following cases:

a) Failure to register taxes as prescribed in Article 22 of the Law on Tax Administration;

b) Failure to submit tax declaration forms within ten days from the deadline for submitting such forms or the extended deadline for submitting such forms as prescribed;

c) Failure to supplement tax declaration forms upon request of the tax administration authority or having supplemented such forms but not fully, truthfully, or accurately providing the bases for calculating the tax payable amount;

d) Failure to present accounting records, invoices, vouchers, and other relevant documents for determining the bases for calculating the tax payable amount after the deadline for tax inspection or audit at the taxpayer's premises; trduction of tax assessments and tax inspections at the taxpayer's place of business;

g) In cases where there is evidence proving that the taxpayer's accounting entries do not comply with regulations, the data in the accounting books are incomplete, inaccurate, or not truthful, leading to incorrect determination of the bases for calculating the tax payable amount;

e) There are signs of absconding or dispersing assets to avoid fulfilling tax obligations;

g) Having submitted tax declaration forms to the tax administration authority but unable to calculate the tax payable amount themselves.

2. For certain industries and business activities, upon inspection and audit, if it is found that accounting records, invoices, and vouchers are insufficient or declared and calculated incorrectly compared to reality, the tax authority shall determine the value-added rate and trincome tax rateầbased on revenue as prescribed by law. lThe taxpayer is determined by the customs authority to pay taxes on exported or imported goods trin the following cases:

3. Declaring taxes based on illegal documents for declaring and calculating taxes; failing to declare or declaring incompletely or inaccurately the contents related to determining tax liabilities; trRefusing or delaying beyond the prescribed time limit to provide relevant documents requested by the customs authority to determine the tax payable amount; failing to prove or failing to explain within the prescribed time limit the contents related to determining tax liabilities as prescribed by law; failing to comply with the inspection and audit decisions of the customs authority;

a) The customs authority has sufficient grounds to prove that the taxpayer's declared customs value does not correspond to the actual transaction value;nationalThe taxpayer cannot calculate the tax payable amount themselves;

b) g) Other cases discovered by the customs authority or other authorities where the declaration and calculation of taxes do not comply with the provisions of the law;June 2024;The Director of the General Department of Customs; the Director of the Customs Department of provinces and centrally governed cities; the Head of the Customs Sub-department authorized to determine taxes as prescribed in this Clause.

c) The customs authority has sufficient grounds to prove that the declared customs value by the taxpayer does not match the actual transaction value;

d) The taxpayer cannot independently calculate the amount of tax due;

đ) Other cases where the customs authority or other authorities discover that the declaration or tax calculation does not comply with the provisions of the law;

Damageg ||| Director of the General Department of Customs; Director of the Provincial or City Customs Department; Head of the Customs Sub-department authorized to determine taxes as stipulated in this Clause.

Article 34. Determination of Elements Related to the Amount of Tax Due

The taxpayer shall be determined for each element related to the amount of tax due in the following cases:

1. Through examination of tax declaration files, the tax administration has grounds to believe that the taxpayer has not declared sufficiently or accurately all elements serving as the basis for determining the tax due, and has requested the taxpayer to declare supplementary information but the taxpayer did not declare supplementary information as required.ầu caused by the tax administration agency.

2. Through examination of accounting books, invoices, and other relevant documents related to the determination of the tax due, the tax administration has evidence proving that the taxpayer has incorrectly or dishonestly recorded elements related to the determination of the tax amount.

3. Recording sales prices of goods and services inaccurately with actual payment prices reduces taxable revenue or recording purchase prices of goods and raw materials for production and business activities not based on actual payment prices in line with market conditions increases costs, increases deductible VAT, and decreases the tax liability.nationalp the market increases costs, increases deductible value-added tax, reduces tax obligations to be paid.

4. The taxpayer fails to explain or prove the honesty and accuracy of contents related to the determination of quantity, type, origin,value for tax purposes, code, tax rate, or tax exemption, reduction, or refund amounts of exported and imported goods.

5. The taxpayer submits a tax declaration file but cannot determine the elements serving as the basis for calculating the tax base or can determine such elements but cannot calculate the tax due themselves.

Article 35. Basis for Determining Tax

The tax administration determines tax for the cases stipulated in Articles 34 and 35 of this Decree based on one of the following information sources:

1. The database of the tax administration collected from:

a) Tax declaration files and taxes paid in previous periods;

b) Information about economic transactions between the taxpayer and related organizations or individuals;

c) Information provided by state management agencies;

d) Other information collected by the tax administration.

2. Information about:

a) Taxpayers operating in the same product line, industry, and scale in the locality. In case there is no information about the product line, industry, or scale of operation of the taxpayer in the locality,on then refer to information about taxpayerspolicies in the same product line, industry,of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsscale in another locality;on The average tax payable of several businesses in the same industry and product line in the locality. In case there is no information about several businesses in the same industry and product line of the taxpayer in the locality, take the average tax payable of several businesses in the same industry and product line in another locality.one, scale of the taxpayerpolicies Documentation and results of inspections and audits still in effect.

b) Article 36. Advance Pricing Agreement (APA)onObjectives of APA ApplicationNo. The taxpayer is an organization engaged in producing and trading goods and services subject to corporate income tax under the Corporate Income Tax Law (calculating corporate income tax payable for the tax period by multiplying taxable income by the tax rate) and conducting tax declarations according to the method prescribed in Clause 1, Article 11 of the Corporate Income Tax Law, and having business transactions with associated parties.

3. APA is applied to determine the corporate income tax liability of enterprises with associated party transactions during the annual tax declaration year. The APA agreement includes the following basic contents:

Names and addresses of associated parties participating in the APA;

1. Description of associated party transactions within the scope of the APA;

Methods for determining the tax valuation price, ways to determine and calculate data on pricing levels, gross profit margins, and return rates serving as the basis for determining the tax valuation price related to associated party transactions subject to APA;

2. Important assumptions that may significantly impact the implementation process of APA (including analysis and forecasting contents);

a) d) Provisions regarding the responsibilities and obligations of the taxpayer;

b) Provisions regarding the responsibilities and obligations of the tax authority (including provisions on bilateral agreement procedures among related tax authorities when necessary);

c) Provisions on the effective application period;councillORSOther provisions related to the fulfillment of tax obligations in accordance with APA commitments; For coal-fired thermal power plants where the enterprise holds 100% of the registered capital and uses 100% of its own capital to invest in the project approved by the competent authority, E is determined as 100%;Appendices (if any).

d) The General Department of Tax receives requests to sign APA, exchanges and negotiates with the taxpayer or foreign tax authority involved; organizes monitoring of APA implementation.

The Ministry of Finance specifies the application of APA in tax management, approves, and assigns the General Department of Tax to sign APA.

e) An APA signed is valid for a maximum of five years and may be extended for up to five additional years. The effective date shall not be earlier than the date the taxpayer submits the application for APA.councillORSAPA negotiations or effectiveness may be suspended or terminated at any time before the official expiration date upon request of the taxpayer or the tax authority.

g) In case it is objectively impossible to continue implementing APA or requires adjustment, supplementation of the signed APA, or signing a new APA, the taxpayer shall submit a written request to terminate implementation or provide additional information, documents, or prepare files according to the contents stipulated in Clause 2 of this Article to terminate or amend, supplement the signed APA, or sign a new APA.

h)||| When APA is suspended or terminated before the deadline specified in Clause 5 of this Article, the information and data provided by the taxpayer will not be used by the tax authority as evidence or documentation for inspection, audit, or tax determination purposes for the taxpayer.

i) The appendices (if any).

3. The General Department of Tax receives requests for signing APA, exchanges, negotiates with the taxpayer or foreign tax authority involved; organizes monitoring of APA implementation.policiest APA, negotiates, discusses with the taxpayer or relevant foreign tax authority; organizes supervision of APA implementation.

4. The Ministry of Finance shall specify the application of APA in tax management, approve and assign the General Department of Tax to sign APA.

5. APA signed becomes effective lriod of up to five years and may be extended for another maximum of five years. TThis Resolution takes effect from the date it is adopted by the National Assembly.he date of commencement of effectiveness shall not be earlier than the date when the taxpayer submits the application for APA.

6. APA may be suspended from negotiation or terminated before its official expiration date at the request of the taxpayer or the tax authority.

In case it is objectively impossible to continue implementing APA or it is necessary to adjust or supplement the signed APA, or sign a new APA,policiese taxpayer has a written request to terminate implementation or provide additional information, documents, or prepare files according to the contents specified in Clause 2 of this Article to terminate or amend, supplement the signed APA, or sign a new APA.

When APA is suspended from negotiation or terminated before the deadline specified in Clause 5 of this Article, the information and data provided by the taxpayer will not be used by the tax authority as evidence or documentation to serve inspection, audit, or determination of tax liability purposes.This Resolution takes effect from the date it is adopted by the National Assembly.e taxpayer's responsibility to gradually pay off the tax debt..

Article 37. Time limit for tax payment in cases where the tax authority calculates or determines the taxThis Resolution takes effect from the date it is adopted by the National Assembly.In cases where the tax authority calculates or determines the tax, the time limit for tax payment shall be the date specified in the tax authority's notification, specifically as follows:

1. For non-agricultural land use tax; agricultural land use tax; land use fee; land lease fee, water surface lease fee; stamp duty, the time limit for tax payment is the date specified in the tax payment notification (or payment notification) issued by the tax authority;

a) For cases of tax payment under the turnover tax method, the time limit for tax payment is prescribed by the Ministry of Finance;

b) For cases where the tax authority determines the tax due to the taxpayer's late submission of tax declaration documents, the time limit for tax payment is 10 (ten) days from the date the tax authority signs the decision to determine the tax;

c) For cases where the tax authority determines the tax based on the inspection report or audit report, the time limit for tax payment is 10 (ten) days from the date the tax management agency issues the decision to determine the tax, except in cases where the determined tax amount is VND 500,000,000 (five hundred million) or more, in which case the maximum time limit for tax payment is 30 (thirty) days from the date the tax management agency issues the decision to determine the tax.

d) Article 38. Conditions for applying the tax payment period for imported raw materials and components for export production.ồThe taxpayer is eligible to apply the 275-day tax payment period as stipulated in Clause 11, Article 1 of the Law Amending and Supplementing Certain Provisions of the Tax Administration Law if they meet the following conditions:

The taxpayer has a production facility for exported goods within the territory of Vietnam;n lThe taxpayer has been engaged in export and import activities for at least two consecutive years up to the date of registering the customs declaration for the imported raw materials and components for export production;

1. Within the two-year period prior to the date of registering the customs declaration for the imported raw materials and components for export production, the taxpayer has not been penalized for smuggling or illegal cross-border transportation of goods; nor for tax evasion or commercial fraud;

a) The taxpayer does not owe overdue taxes, late payment penalties, or fines for exported or imported goods at the time of registering the customs declaration;;

b) The taxpayer has not been administratively fined by competent state agencies in the field of accounting for two consecutive years prior to the date of registering the customs declaration;

The taxpayer must settle payments for imported goods for export production through a bank.

c) In cases where the taxpayer does not directly import, the taxpayer must have a consignment import contract, and the consignee company must comply with the provisions set out in Points b, c, d, đ of Clause 1 of this Article.

d) In cases where the parent company or subsidiary imports or supplies imported goods to other subsidiaries or affiliates for export production, they must meet the conditions stipulated in Points b, c, d, đ of Clause 1 of this Article. lArticle 39. Gradual Payment of Overdue Taxes

Taxpayers who are subject to compulsory enforcement of administrative tax decisions but are unable to pay the full amount of overdue taxes in one lump sum may gradually pay the overdue taxes within a maximum period of 12 months from the start of the enforcement period if there is a guarantee provided by a credit institution in accordance with the law regarding the amount of overdue taxes proposed for gradual payment and a commitment to the schedule for gradually paying the overdue taxes and late payment penalties into the state budget.

2. The taxpayer must commit to evenly distribute the amount owed for gradual monthly payment of the overdue taxes.

For exported and imported goods, in addition to the above conditions, the taxpayer must pay the full tax amount for the current customs clearance batch before clearance or release of the goods, or must provide a guarantee from a credit institution.

Responsibilities of taxpayers making gradual payments of overdue taxes.ANNEX I.A[31]During the period of gradual payment of overdue taxes, the taxpayer still must pay late payment penalties at a rate of 0.05% per day on the amount of overdue taxes;

1. The taxpayer is responsible for paying the full amount of taxes and late payment penalties as committed. trIf the taxpayer breaches the commitment regarding the schedule for gradual payment of overdue taxes and late payment penalties, the guarantor organization is responsible for paying on behalf of the taxpayer, including the overdue taxes, late payment penalties at a rate of 0.05% per day for the gradual payment period, and late payment penalties at a rate of 0.07% per day calculated on the amount of late payment penalties from the date of breach of the commitment regarding the schedule for gradual payment of overdue taxes. rockAuthority to handle gradual payment of overdue taxes:councillORSThe head of the direct tax administration agency managing the taxpayer shall resolve the taxpayer's request for gradual payment of overdue taxes;

The head of the customs agency shall resolve the taxpayer's request for gradual payment of overdue taxes for exported and imported goods.

The Ministry of Finance shall provide detailed guidance on procedures, documents, and the process for handling gradual payment of overdue taxes as stipulated in this Article.

2. During the period of gradually paying off the tax debt, the taxpayer must still pay late payment interest at a rate of 0.05% per day on the amount of overdue tax;

a) The taxpayer is responsible for paying the full amount of tax and late payment interest as committed.

In case the taxpayer violates the commitment regarding the schedule for gradually paying off the tax debt and late payment interest, the guarantor organization is responsible for paying on behalf of the taxpayer, including the tax debt, late payment interest at a rate of 0.05% per day for gradual payment and late payment interest at a rate of 0.07% per day calculated on the amount of late payment interest from the time of violation of the commitment regarding the schedule for gradually paying off the tax debt.|||Authority to handle gradual payment of tax debt:

c) The head of the direct managing tax authority handles the taxpayer's request for gradual payment of tax debt;

3. The head of the customs authority handles the taxpayer's request for gradual payment of tax debt for exported and imported goods.

a) The Ministry of Finance provides detailed guidance on procedures, documents, and process for handling gradual payment of tax debt as stipulated in this Article.

b) quan tax authority but

4. the taxpayer does not explain, supplement the refund document or explains, supplements but cannot prove that the declared tax amount is correct. This provision does not apply to goods and services eligible for and complying with refund procedures as prescribed;

Article 40. Fulfilling Tax Obligations Before Departure

1. Vietnamese citizens departing to settle abroad, Vietnamese citizens residing abroad, and foreigners before departing from Vietnam must fulfill their tax obligations.

2. The taxpayers specified in Clause 1 of this Article must have confirmation from the tax administration authority regarding the completion of tax obligations.policies before departure.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsThe tax administration authority is responsible for confirming the completion of tax obligations in writing when requested by the taxpayer.policies ầulogoThe immigration management authority is responsible for suspending the departure of individuals upon receiving a written notification or electronic information from the tax administration authority indicating that the person planning to depart has not completed their tax obligations.

3. as required by law before departure.policies Article 41. Liability of the Tax Administration Authority in Processing Refund Applicationsof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home AffairsThe tax administration authority shall process refunds first and then conduct inspections afterwards according to the laws on taxes, except for cases stipulated in Clause 2 of this Article.

Cases requiring inspection before processing refunds include:ANNEX I.A[31]Refunds pursuant to international treaties to which Vietnam is a member;

1. First-time refund applications by taxpayers, except for refund applications for personal income tax. If a taxpayer submits a refund application but does not qualify for a refund according to regulations, subsequent refund applications will still be considered first-time applications;onthis.

2. Taxpayers applying for refunds within two years from the date they were penalized for tax evasion or fraudulent tax practices;

a) In cases where taxpayers submit multiple refund applications within two years, if the first application submitted after being penalized for tax evasion or fraudulent tax practices is found by the tax authority to have no misreporting leading to underpayment of taxes or over-refund as stipulated in Clause 33, Paragraph 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law, or tax evasion or fraudulent tax practices as stipulated in Article 108 of the Tax Management Law and Clause 34, Paragraph 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law, subsequent refund applications will not require pre-refund inspections. However, if subsequent applications reveal misreporting related to refund applications, tax evasion, or fraudulent tax practices as stipulated in Clauses 33 and 34, Paragraph 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law and Article 108 of the Tax Management Law, these applications will still be subject to pre-refund inspections within the two-year period from the date of penalty for tax evasion or fraudulent tax practices.councillORSGoods and services in the refund application package of taxpayers who do not conduct bank transactions as prescribed, except for refund applications for value-added tax;

b) Corporate mergers, consolidations, divisions, dissolutions, bankruptcies, changes in ownership form, cessation of operations; transfers, sales, leases, or rentals of state-owned enterprises;policies lầa) Units base on the accounting account system issued in this Circular to apply appropriate accounting accounts suitable for their activities.ầAfter the deadline stated in the written notification from the tax administration authority, if the taxpayer fails to provide explanations or supplementary documents for the refund application or provides explanations and supplementary documents but cannot prove the accuracy of the reported tax amount. This provision does not apply to goods and services that meet the conditions and procedures for tax refunds as prescribed;policies Taxpayers still owe bank payment vouchers at the time of submitting the refund application to customs authorities;ầImported goods under permits must comply with national regulations on quarantine, food safety, and quality control;

c) Imported goods subject to pre-inspection and post-refund according to regulations of the Ministry of Finance.amendTime limit for processing refund applications

The time limit for processing refund applications is implemented according to the provisions of Clauses 2 and 4, Clause 18, Article 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law, applicable to refund application packages, except for cases stipulated in Sub-clause b of this clause., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP In such cases, for refund applications subject to pre-refund and post-inspection, the period from the issuance of the notification requesting explanations and supplementary documents by the tax administration authority to the receipt of the explanatory and supplementary documents from the taxpayer is not included in the time limit for processing refund applications., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CPThe time limit for processing refund applications stipulated in Clause 13, Article 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law applies to refund applications for overpaid taxes confirmed by the tax authority; refund applications for overpaid taxes, late payment penalties, and fines for exported and imported goods. trThe head of the tax administration authority at all levels issues the decision to refund taxes. If the processing of refund applications is delayed due to the fault of the tax administration authority, in addition to the refunded tax amount as prescribed, the taxpayer will also receive interest calculated on the delayed refunded tax amount and the delay period; the interest rate for calculating interest is implemented according to Points a and b, Clause 2, Article 30 of this Decree. The source of the interest payment is taken from the Tax Refund Fund according to the regulations of the Ministry of Finance.policies The time limit for post-refund inspections for pre-refund and post-inspection refund applications is implemented according to Point 3, Clause 18, Article 1 of the Law Amending and Supplementing Certain Provisions of the Tax Management Law:

d) The tax authority conducts post-refund inspections within one year from the date of the refund decision for the following cases:shallBusiness establishments reporting losses for two consecutive yearsamend;

or the year with the refund decision or having losses exceeding the owner's equity in the preceding year before the year of the refund decision.in Losses are determined based on the tax return settlement documents; if there is an audit conclusion document from the competent administrative agency, losses are determined based on the audit conclusion.

e) Business establishments receiving refunds from real estate business activities.o At the time of submitting the refund application to the customs authority, person Imported goods under permits must comply with state regulations on quarantine, food safety, and quality control; trImported goods subject to pre-inspection and post-refund according to the regulations of the Ministry of Finance.

g) Time limit for processing refund applications Strategic viewpoints, policies, and laws of the Party and the State on economic and social development combined with strengthening and consolidating national defense and security and foreign activities in new circumstances The time limit for processing refund applications is implemented according to the provisions of Clauses 2, 4 Clause 18 Article 1 of the Law amending and supplementing certain articles of the Law on Tax Administration applicable to refund applications, except for the case stipulated in

h)||| b Clause of this Article;

i) In this case, for advance refund applications followed by subsequent inspection, the period from the date the tax administration agency issues a notification requesting explanation and supplementation until the date the tax administration agency receives the taxpayer's explanatory and supplementary document is not included in the time limit for processing refund applications.

3. The time limit for processing refund applications stipulated in Clause 13 Article 1 of the Law amending and supplementing certain articles of the Law on Tax Administration applies to refund applications for overpaid tax confirmed by the tax authority; refund applications for overpaid tax, late payment interest, and penalties for exported and imported goods;

a) The head of the tax administration agencies at all levels makes the decision to refund tax. If the processing of refund applications is delayed due to the fault of the tax administration agency, in addition to the refunded tax amount as prescribed, the taxpayer also receives interest calculated on the amount of tax refunded late and the period of delay in refunding tax; the interest rate for calculating interest is implemented according to Points a, b Clause 2 Article 30 of this Decree. Source Currency Exchange Agent No. 1 of the interest is taken from the Tax Refund Fund according to the regulations of the Ministry of Finance. Currency Exchange Agent No. 1 The time limit for post-refund inspection for advance refund applications followed by subsequent inspection is carried out according to the provisions of Point 3 Clause 18 Article 1 of the Law amending and supplementing certain articles of the Law on Tax Administration:

The tax authority conducts post-refund inspection within one year from the date of the refund decision in the following cases: trBusiness establishments declare losses for two consecutive years

b) Estimated year with the refund decision or have losses exceeding the owner's equity as of the year immediately preceding the year with the refund decisionpoliciesLosses are determined based on the

income tax settlement documents; if there is a conclusion report from the competent state management agency, losses are determined based on the inspection trand verification conclusions;

4. Business establishments receiving tax refunds from real estate activities

a) or members;

- Managing databases and ensuring maintenance of the tax payer information system. trplying investment incentives certificates and investment certificates or certificates of change in business registration, decisions on merger, division, dissolution, bankruptcy of taxpayers within seven working days, k. Losses are determined according to the final settlement corporate income tax return; osing method;ồ tifications;policiesIf there is an inspection conclusion document issued by the competent administrative authority, the losses will be determined according to the inspection conclusion; trBusiness entities can claim refunds from real estate business operations;

- Management of taxpayer data and ensuring the maintenance of the tax information system;n ln; commercial trade, services. In cases where a production and business establishment operating in multiple industries cannot separately identify the tax refund from real estate trading, commercial trade, and services activities, post-refund inspection shall be applied within a period of 01 (one) year, starting from the date of the decision to refund taxes for all business operations of the enterprise;

- The business establishment changes its headquarters two or more times within twelve months from the date of the tax refund decision;

- There is an unusual change between taxable revenue and the amount of tax refunded in the business establishment during the two-month period, starting from the date of the tax refund decision;This Resolution takes effect from the date it is adopted by the National Assembly.i with the case not falling under Point a of this Clause, post-refund tax inspection shall be carried out according to risk management principles

b) Independence - freedom - happinessNo.within a period of 10 (ten) years, starting from the date of the tax refund decision. trArticle 42. Determination of Tax Exemption and Reduction Amounts

The taxpayer shall determine the amount of tax exempted, considered for exemption, or reduced in the tax declaration form or the application for tax exemption, consideration for exemption, or reduction sent to the tax administration agency, except for cases stipulated in Clause 2 of this Article.

1. The tax administration agency shall determine and issue decisions or notifications on tax exemptions and reductions in the following cases:

2. Exempting or reducing special consumption tax, natural resources tax, personal income tax for taxpayers affected by natural disasters, fires, or unexpected accidents that prevent them from paying taxes as prescribed by law; exempting non-agricultural land use tax, agricultural land use tax, land rental fees, water surface rental fees, and stamp duty for taxpayers as prescribed by law. The Ministry of Finance shall specify the details of tax exemptions and reductions prescribed in this point;

a) In cases of land use fee exemptions, the tax authority bases its determination on the cadastral file attached with proof documents showing eligibility for land use fee exemption and related documents to ascertain the amount of land use fee exempted, and the amount of land use fee payable. The tax authority does not issue a decision on exemption but clearly states the amount of land use fee exempted on the tax authority's land use fee payment notification form.

Exempting taxes for households and individuals engaged in business who pay taxes based on the turnover method as prescribed by tax laws;policies Exempting natural resource taxes for products from natural forests harvested by residents in forested communes as permitted by natural resource tax laws;

b) Cases eligible for export tax exemption and import tax reduction as prescribed by export tax and import tax laws or international treaties to which Vietnam is a party;

c) d) Other cases as prescribed by tax laws.

d) Article 43. Responsibilities and Authorities of the Tax Administration Agency in Building and Managing Information Systems on Taxpayers

The tax administration agency has the responsibility to build information systems on taxpayers:

Establishing a set of information indicators and databases to collect from taxpayers, tax administration agencies, third parties, and foreign authorities with jurisdiction; standardizing forms for collecting information, unifying forms with organizations and individuals providing information or collecting information

1. according to the existing format of organizations and individuals providing information and information provided to foreign authorities with jurisdiction under international treaties to which Vietnam is a member;

a) Developing and expanding technical infrastructure and communication equipment to meet requirements for collecting, processing, storingANNEX I.A[31]transmitting, utilizing, and controlling information within the tax administration agency.

b) The tax administration agency has the responsibility to manage the information system on taxpayers as follows: trEstablishing mechanisms for using taxpayer information to support tax administration work;

2. Establishing mechanisms for providing information to state management agencies to serve state management needs, and mechanisms for providing information to foreign authorities with jurisdiction

a) under international treaties to which Vietnam

b) is a member; in Managing databases and ensuring the maintenance of the taxpayer information system. ln member;

c) Managing databases and ensuring the continuous operation of the taxpayer information system.

Article 44. Obligation to Provide Information of State Agencies

State agencies have the obligation to provide information about taxpayers to tax management agencies as follows:

1. The agency issuing business registration certificates, the agency issuing establishment and operation permits, the agency issuing investment incentive certificates and investment certificatesầshall be responsible for providing information on the contents of business registration certificates, trestablishment and operation permits,of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsinvestment incentive certificates and investment certificates or certificates of changes in business registration, ldecisions on mergers, divisions, spin-offs, dissolution, bankruptcy of taxpayers within seven working days from the date of issuance of business registration certificates, establishment and operation permits, investment incentive certificates and investment certificates or certificates of changes in business registration, decisions on mergers, divisions, spin-offs, dissolution and bankruptcy and other information as requested by tax management agencies.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairspportof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairsy of investment incentives and investment certificates or certificates of business registration changes, merger decisions, division decisions, dissolution, bankruptcy of taxpayers within seven working days, kdevelopment from the date of issuance of the business registration certificate, the establishment and operation permit, investment incentive certificate, investment certificate, or the business registration change certificate, decisions on mergers, divisions, spin-offs, dissolution,developmentliquidation, and other information managed by the tax administration authority according to monthly periodic reports or when requested by the tax administration authority.ầu caused by the tax administration agency.

2. The State Treasury has the obligation to provide information to tax management agencies on the amount of taxes paid and refunded by taxpayers..

3. State agencies managing real estate have the obligation to provide information on changes in land use status and property ownership of organizations, households, and individuals related to tax management on a monthly basis or when requested by tax management agencies.policies||| the responsibility to provide information on management policies for international goods trading activities, including exports, imports, temporary imports for re-export, temporary exports for re-import, transshipment, entrusted and agency export and import activities, purchasing and selling, processing, and transit of goods both domestically and internationally, and other information as required by the tax administration authority.on |||

4. Public security agencies have the obligation to exchange information on combating economic crimes; information on individuals' departure, entry, temporary residence, and absence; information on hotel, guesthouse, and boarding house activities; information on vehicle registration and management according to requests from tax management agencies.

5. Inspection agencies provide information related to the compliance with tax laws by inspected entities, which are taxpayers, according to requests from tax management agencies.

6. State agencies managing trade have the obligation to provide information on policies governing international goods trading activities, including exports, imports, temporary imports for re-export, temporary exports for re-import, transshipment, entrusted and entrusted export and import activities, agency purchase and sale, processing, and transit of goods both domestically and internationally, and other information as requested by tax management agencies. trconstruct and implement the provision of

7. The State Bank has the obligation to coordinate with the Ministry of Finance to establish and implement mechanisms for providing information on taxpayers and organizations guaranteeing tax payments to tax management agencies.

8. Other state management agencies have the obligation to coordinate with tax management agencies to establish and implement mechanisms for providing information on taxpayers to tax management agencies.national||| informationpolicies ||| to the tax administration authority.of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs||| related to taxpayerson ||| to the tax administration authority.

9. State agencies managing telecommunications infrastructure have the obligation to publicize and provide information related to areas with sufficient telecommunications infrastructure to facilitate electronic transactions with tax management agencies.No. and provideof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs||| information related topolicies||| areas with sufficient infrastructureầurging, handling tasks according to the assignmenton ||| accesson||| to communication networksdevelopment ||| conducting transactions through electronic means with the tax administration authority;policies.

Article 45. Obligation to Provide Information of Organizations and Individuals Related to Tax Matters

1. T, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP Credit institutions, as prescribed by the Law on Credit Institutions, have the obligation to provide information according to requests from tax management agencies:

a) Bank account transaction records and information of taxpayers;policiesbank guarantees provided to taxpayers according to requests from tax management agencies;on||| providing bank guarantees for taxpayers as requested by the tax administration authority;

b) Documentation, vouchers, payment account numbers, detailed payment account ledger copies, copies of international payment documents, domestic payment documents, border trade payment documents through banks of organizations and individuals according to requests from tax management agencies;

c) Other information serving the collection, processing, inspection, and audit of tax information by tax management agencies according to requests from tax management agencies.

2. Business service organizations handling tax procedures, accounting services, independent auditing companies have the obligation to provide information according to requests from tax management agencies.

3. Organizations and individuals who are business partners or customers of taxpayers have the obligation to provide information related to taxpayers according to requests from tax management agencies.

4. The Vietnam Chamber of Commerce and Industry has the obligation to provide information related to the issuance of export origin certificates for Vietnamese goods exported abroad; information on registration and protection of intellectual property rights, technology transfer in Vietnam and abroad according to requests from tax management agencies.development||| transferring technology within Vietnam and abroad as requested by the tax administration authority;policies.

5. Other organizations and individuals have the obligation to provide information according to requests from tax management agencies.policies.

6. Information exchange between tax management agencies and organizations and individuals shall be conducted in writing or electronically.logo||| submitting documents or electronic datađổof, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP When organizations and individuals provide information to tax management agencies, they are not required to inform taxpayers unless otherwise stipulated by law.

Article 46. Collection of Information Abroad in Tax Administration

1. The tax administration agency organizes the collection of information abroad to serve tax management, including:

a) Determining the origin, transaction value, standards, and grades of goods;

b) Determining the legality of transaction documents related to taxation;

c) Verifying violations of customs laws and tax laws;

d) Verifying other information related to taxpayers.

2. Information collected abroad shall be from the following sources:

a) From tax administration agencies, other state management agencies, and territories providing according to bilateral agreements on cooperation and exchange, provision of information between countries;

b) From relevant international organizations providing according to international treaties to which Vietnam is a party;

c) From goods manufacturers, exporters, importers providing upon request by the tax administration agency in accordance with international treaties to which Vietnam is a party;

d) From organizations and individuals providing information services abroad under international laws that Vietnam has signed or joined;.

3. Information specified in Points a, b, and c Clause 2 of this Article, confirmed by the provider in compliance with the laws of the local state, is one of the bases for determining taxes and handling violations of tax laws in tax management.

4. The Ministry of Finance shall provide detailed guidance on the collection of information abroad as stipulated in this Article.

Article 47. Disclosure of Information about Taxpayers

The tax administration agency may disclose information about tax law violations committed by taxpayers in the following cases:

1. Evading taxes, embezzling tax money, illegally buying and selling invoices, losing invoices, violating tax laws and fleeing from business premises, aiding and abetting such acts of evading taxes, failing to pay taxes on time after the tax administration agency has applied penalties and enforced tax collection measures.

2. Taxpayer's violations of tax laws affecting the rights and obligations of other organizations and individuals to pay taxes.

3. Failing to comply with the requirements of the tax administration agency as prescribed by law, such as: Refusing to provide information and documents to the tax administration agency; failing to comply with inspection, audit decisions and other requirements of the tax administration agency as prescribed by law.

4. Obstructing tax officials and customs officials in performing their duties.

5. Other information shall be disclosed in accordance with the provisions of the law.

Article 48. Filing Taxes, Paying Taxes, and Transactions with the Tax Administration Agency through Electronic Means

1. Taxpayers who are businesses in areas with infrastructure for information technology must file taxes, pay taxes, and transact with the tax administration agency through electronic means in accordance with the law on electronic transactions. thong When conducting electronic transactions with the tax administration agency, taxpayers have the right to choose electronic devices and services provided by legitimate service providers.

The tax administration agency is responsible for building and implementing an information technology system to meet the needs of filing taxes, paying taxes, and conducting transactions electronically.

2. Article 49. Cases of Tax Inspection at the Premises of Taxpayers

Inspections as specified in Points c, d Clause 3 Article 77 of the Law on Tax Administration.

1. Inspections based on analysis and assessment of taxpayers' compliance with tax laws indicating signs of violation.

2. Pre-inspection, refund after inspection, and post-refund inspection as prescribed.

3. Inspections trconducted prior to, refunds made after, and inspections conducted after refunds as prescribed.

4. Inspections selected according to plans and special topics decided by the head of the higher-level tax administration agency based on risk-based tax management.

For inspections as specified in Clauses 2, 4 of this Article, the head of the tax administration agency decides but not more than once trwithin a year.

Article 50. Post-clearance Tax Inspection at the Taxpayer's Office.

1. Cases for post-clearance tax inspection:

a) Inspection in cases provided for in Point d Clause 3 Article 77 of the Law on Tax Administration;

b) Inspection when there are signs of violation of tax laws;

c) Inspection according to a plan to assess taxpayers' compliance with the law;

d) Inspection on specific topics decided by the head of the customs authority based on risk analysis and assessment in customs management;

2. The Director General of the General Department of Customs; the Director of the Customs Department of provinces and cities; the Director of the Post-Clearance Inspection Department decides to conduct tax inspections at the taxpayer's office and performs tasks and powers as prescribed in Article 80 of the Law on Tax Administration. HThe time limit for post-clearance tax inspection at the taxpayer's office in cases provided for in Point c Clause 1 of this Article shall not exceed fifteen working days; in cases of inspection provided for in Points a, b, d Clause 1 of this Article, the inspection period shall not exceed five working days from the date of announcing the inspection decision. In necessary cases, the inspection decision may be extended once, with the extension period not exceeding the time limit prescribed in this Clause.

3. Article 51. Rights to Protest and Report of Taxpayers, Organizations, and Individuals.

4. Taxpayers, organizations, and individuals have the right to protest with the tax administration agency or competent state agencies regarding the review of administrative decisions or administrative acts of the tax administration agency or tax officials when they believe that such decisions or acts violate the law and infringe upon their legitimate rights and interests.

Administrative decisions are decisions in writing made by the tax administration agency or persons authorized within the tax administration agency applied once to one or several specific subjects concerning a specific issue in tax management activities. Administrative decisions of the tax administration agency include:

1. Decisions to determine taxes; notifications to pay taxes;

2. Decisions to exempt or reduce taxes;

a) Decisions to refund taxes; decisions not to collect taxes;

b) Decisions to impose administrative penalties for violations of tax laws;

c) d) Decisions to enforce administrative decisions on taxes;

d) Other tax administrative decisions as prescribed by law.

Administrative acts are actions or non-actions taken while performing tax management tasks by the tax administration agency, tax officials, or persons assigned tasks in tax management work.

e) Citizens have the right to report violations of tax laws by taxpayers, tax administration agencies, tax officials, or other organizations and individuals as prescribed by law.

3. Article 52. Competence to Resolve Protests and Reports of Tax Administration Agencies at Various Levels.

4. The Director of the Tax Revenue Department, the Director of the Customs Department has the competence to resolve protests against their own administrative decisions and administrative acts, and those of persons directly under their management.

The Director of the Tax Department, the Director of the Customs Department, the Director of the Post-Clearance Inspection Department, the Director of the Anti-Smuggling Investigation Department have the competence to:

1. Resolve protests against their own administrative decisions and administrative acts, and those of persons directly under their management;

2. Resolve protests that the Director of the Tax Revenue Department, the Director of the Customs Department, the Director of the Post-Clearance Inspection Department, or the Team Leader of the Anti-Smuggling Control Team have resolved but still have protests. trThe Director General of the Tax Department, the Director General of the Customs Department have the competence to:

a) Resolve protests against their own administrative decisions and administrative acts, and those of persons directly under their management; trResolve protests that the Director of the Tax Revenue Department, the Director of the Customs Department, the Director of the Post-Clearance Inspection Department, or the Team Leader of the Anti-Smuggling Control Team have resolved initially but still have protests.

b) The Minister of Finance has the competence to: trResolve protests that the Director General of the Tax Department, the Director General of the Customs Department have resolved initially but still have protests.

3. The competence to resolve reports is implemented in accordance with the law on reporting.

a) Handling complaints against administrative decisions and actions made by themselves and those directly managed by them;

b) Handling complaints that have been initially resolved by the Director of the Tax Inspection Department, the Director of the Customs Management Department, the Director of the Post-Customs Inspection Department, and the Director of the Anti-Smuggling Investigation Department but still have objections.

4. The Minister of Finance has the authority:

a) Handling complaints against administrative decisions and actions made by themselves and those directly managed by them;

b) Handling complaints that have been initially resolved by the General Director of the Tax Administration总局，海关总署但仍有异议。

5. The authority to handle accusations shall be carried out in accordance with the provisions of the law on accusations.

Article 53. Responsibilities and Authorities of Tax Administration Bodies in Handling Tax Complaints and Allegations

1. Upon receiving tax complaints and allegations, tax administration bodies must examine and resolve them within the time limit prescribed by laws on complaints and allegations. When receiving tax complaints, tax administration bodies have the right to request complainants to provide relevant files and documents related to the complaint; if the complainant refuses to provide such files and documents, they may refuse to examine and resolve the complaint.

2. Tax administration bodies must refund taxes, late payment surcharges, amounts collected incorrectly, and

3. interest at the rate specified in Clause 2, Article 30 of this Decree calculated on the amount of incorrectly collected taxes and penalties from taxpayers and third parties within fifteen (15) days from the date of the decision to resolve complaints and allegations or from the date of receipt of the decision of the competent authority. trIn cases where the tax payable determined in the decision to resolve the complaint is higher than the tax payable determined in the administrative decision being complained about, the taxpayer must pay the outstanding tax in full within ten (10) days from the date of receipt of the decision to resolve the complaint. lThis Decree takes effect from September 15, 2013, and replaces Decrees No. 85/2007/NĐ-CP dated May 25, 2007, and No. 106/2010/NĐ-CP dated October 28, 2010, of the Government detailing certain provisions of the Law.

4. Article 55. Write-off of Unrecoverable Tax Debts and Penalties Arising Before July 1, 2007.

Chapter III

IMPLEMENTING PROVISIONS

Article 54. Effective Date

Cases eligible for write-off of tax debts and penalties as stipulated in Clause 3, Article 2 of the Law amending and supplementing certain provisions of the Law Article 24on Tax Administration.

on Taxation include:

1. Households and individuals who owe taxes and penalties arising before July 1, 2007, encounter difficulties and cannot settle their tax debts, having ceased business operations; Article 24Training institution for professional knowledge in management and operation of apartment buildings lState-owned enterprises that have been dissolved by competent authorities and still owe taxes and penalties arising before July 1, 2007;

a) State-owned enterprises that have completed shareholding reform pursuant to Decrees:

b) No. 44/1998/NĐ-CP dated June 29, 1998, No. 64/2002/NĐ-CP dated June 19, 2002, and No. 187/2004/NĐ-CP dated November 16, 2004 of the Government and obtained a new business registration certificate to establish a new legal entity, still owe taxes and penalties arising

c) before July 1, 2007, and these tax and penalty amounts have not been processed by state authorities to reduce state capital when determining the valuation sof the enterprise undergoing shareholding reform or when converting to a joint-stock company; trState-owned enterprises implementing transfer or sale according to Decrees: trNo. 103/1999/NĐ-CP dated September 10, 1999, and No. 80/2005/NĐ-CP dated June 22, 2005 of the Government and have obtained a business registration certificate, still owe taxes and penalties arising before July 1, 2007, and these tax and penalty amounts were not included in the enterprise's value for transfer or sale.

d) The Ministry of Finance shall provide detailed guidance on the conditions for writing off tax debts and penalties as stipulated in this Clause. sFor cases stipulated in Clause 1 of this Article, the write-off of tax debts will simultaneously result in the write-off of late payment penalties and surcharges on the original tax debt being written off.

The Ministry of Finance shall specify in detail the documents and procedures,

2. for self-resolution of tax and penalty write-offs for cases stipulated in Clause 1 of this Article.

3. Authority to write off taxes shall be implemented in accordance with the provisions of Clause 22, Article 1 of the Law amending and supplementing certain provisions of the Law tr||| independently resolve the cancellation of tax debts and fines for cases stipulated in Clause 1 of this Article.

4. The authority to cancel tax debts shall be implemented in accordance with the provisions of Clause 22, Article 1 of the Law amending and supplementing certain articles of the Law. Article 24on Tax Administration.

Article 56. Implementation organization

1. The Ministry of Finance shall provide guidance on the implementation of this Decree;

2. The Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial People's Committees under the direct control of the central government shall be responsible for implementing this Decree./.