Tax is an important income of the State budget. Viet Nam Law has regulations on tax administration. Let’s find out this issue with Lawyer X through the following situation: “Dear Lawyer! I would like to ask what are contents of tax administration in Viet Nam? What are prohibited activities in tax administration? As well as related regulations? Thanks for answering me!”
Legal grounds
Viet Nam Law on Tax Administration
What are contents of tax administration?
Contents of tax administration comprise:
– Taxpayer registration, tax declaration, tax payment, tax liability imposition.
– Tax refund, tax exemption, tax reduction, tax cancellation.
– Tax debt charge off; cancellation of tax debts, late payment interest, penalties; late payment interest and penalty exemption; late payment interest cancellation; extension of tax payment deadline; tax payment by installments.
– Administration of taxpayer information.
– Administration of invoices and records.
– Tax audit, tax document examination and implementation of preventive measures against tax violations.
– Tax enforcement.
– Actions against tax-related administrative violations.
– Settlement of tax-related complaints, denunciations.
– Tax-related international cooperation.
– Propagation and assistance for taxpayers.
What are rules for tax administration?
– All organizations, households, household businesses, individuals shall pay their taxes in compliance with the law.
– Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in Law on Tax Administration and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.
– Agencies, organizations, individuals are responsible for participating in tax administration as prescribed by law.
– Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.
– Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.
Prohibited activities in tax administration
Prohibited activities in tax administration comprise:
– Collusion, connection, cover-up between taxpayers and tax officials, tax authorities for price transfer and/or tax evasion.
– Inconvenience, burden to tax payers.
– Taking advantage to seize or put tax money to illegal use.
– Deliberate avoidance of declaration or inadequate, late, inaccurate declaration of tax liabilities.
– Obstructing operations of tax officials.
– Using tax identification numbers of other persons to conduct violations against the law or allowing other persons illegal use of one’s tax identification number.
– Selling goods and providing services without issuance of invoices as prescribed by law, using illegal invoices and using invoices illegally.
– Alteration, misuse, illegal access or destruction to taxpayer information system.
Risk management in tax administration
– Tax authorities shall implement risk management in taxpayer registration, tax declaration, tax payment, tax debts, tax enforcement, tax refund, tax audit, tax inspection, management and use of invoices, records and other tax administration tasks.
– Customs authorities shall implement risk management in tax declaration, tax refund, tax cancellation, tax audit, tax inspection and other tax administration tasks.
– Implementation of risk management mechanism in tax administration includes collecting, processing information, data related to taxpayers; formulating criteria of tax administration; evaluating regulatory compliance of taxpayers; categorizing levels of risk in tax administration and organizing the implementation of suitable tax administration measures.
– Evaluation of regulatory compliance of taxpayers and categorization of levels of risk in tax administration:
+ Assessment of regulatory compliance of taxpayers shall be conducted based on systems of criteria, information on work history of taxpayers, compliance processes and cooperating relationships with tax authorities in implementing tax provisions, and rate of tax violations;
+ Categorization of levels of risk in tax administration shall be conducted based on the regulatory compliance of taxpayers. During the categorization of risk levels, tax authorities shall consider relevant contents, including information on risk signs; signs, actions of tax administration violations; information from results of operations of tax authorities, other relevant authorities as prescribed in Law on Tax Administration;
+ Tax authorities shall use the results of evaluation of taxpayers’ regulatory compliance and categorization of levels of risk in tax administration to implement suitable measures of tax administration.
– Tax authorities shall utilize information technology systems so as to automatically integrate and process data for the application of risk management in tax administration.
– The Minister of Finance shall stipulate criteria for evaluation of taxpayers’ regulatory compliance, categorization of risk levels and application of risk management in tax administration.
Building tax administration force
– The tax administration force shall be built with transparency and strength; equipped with and proficient in modern techniques, operating with validity and efficiency.
– Tax officials are persons meeting requirements on recruitment, appointment into ranks, posts, titles in tax authorities; receiving training and professionally upgrading, managed and employed in accordance with provisions on officials.
– Regulations on service, titles, standards, salary, other preferential rewards, insignias and uniforms of tax officials shall be implemented as prescribed by law.
– Tax authorities shall be responsible for training and building the force of tax administration officials so as to perform the functions of tax administration as prescribed by law.
Modernization of tax administration
– Tax administration shall be modernized in terms of management methods, administrative procedures, apparatus, official and public employee force; widely apply modern techniques and information technology to accurate information databases on taxpayers so as to control all taxable entities and tax bases; ensure fast and accurate estimation of revenues of the state budget; identify and take action against tax-related difficulties, violations timely; improve validity and efficiency of tax administration. Based on the socio-economic development of each period of time, the State shall ensure sufficient financial resources for the implementation of the provisions in clause 1 Article 11 Law on Tax administration
– The State shall enable organizations and individuals to participate in the development of advanced technology and techniques with a view to applying modern methods of tax administration, carrying out e-transactions and electronic tax administration; boosting the development of payment services via commercial bank systems and other credit institutions in order to gradually limit cash transactions from taxpayers.
– Tax authorities shall build information technology systems according to the requirements on the modernization of tax administration, technical standards and data formats of electronic invoices, records and tax dossiers with an aim to carrying out e-transactions between taxpayers and tax authorities and between tax authorities and relevant authorities, organizations and/or individuals.
Tax accounting and statistics
– Tax authorities shall carry out bookkeeping of taxes, late payment interest, penalties and other amounts payable to the state budget that must be collected, have been collected, are exempted, reduced, remitted, cancelled and/or refunded by tax authorities in compliance with provisions on accounting and law on the state budget.
– Tax authorities shall carry out statistical work on the amount of tax that receives preferential treatment, exemption and/or reduction and other statistical information on taxes and taxpayers in accordance with provisions on statistics and law on taxation.
– Annually, tax authorities shall submit a report on tax bookkeeping and statistics to authorities and implement publicity of information as prescribed by law.
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Frequently asked questions
Tax authorities shall carry out bookkeeping of taxes, late payment interest, penalties and other amounts payable to the state budget that must be collected, have been collected, are exempted, reduced, remitted, cancelled and/or refunded by tax authorities in compliance with provisions on accounting and law on the state budget.
Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in Law on Tax Administration and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.
The tax administration force shall be built with transparency and strength; equipped with and proficient in modern techniques, operating with validity and efficiency.
Conclusion: So the above is General regulations on tax administration under Viet Nam Law. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
