LIST
Chapter I
GENERAL PROVISIONS
Article 1. Scope
Article 2. Subjects of application
Article 3. Interpretation of terms
Article 4. Contents of tax administration
Article 5. Principles of tax administration
Article 6. Prohibited acts in tax administration
Article 7. Currency for tax declaration and payment
Article 8. Electronic transactions in the tax field
Article 9. Risk management in tax administration
Article 10. Building tax administration force
Article 11. Modernization of tax administration
Article 12. International cooperation in taxation by tax administration agencies
Article 13. Tax accounting and statistics
Chapter II
DUTIES, RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS IN TAX ADMINISTRATION
Article 14. Duties and powers of the Government
Article 15. Duties, powers and responsibilities of ministries, ministerial-level agencies and Government-attached agencies
Article 16. Taxpayers' rights
Article 17. Responsibilities of taxpayers
Article 18. Duties of tax administration agencies
Article 19. Powers of tax administration agencies
Article 20. Duties and powers of the People's Councils and the People's Committees at all levels
Article 21. Duties and powers of the State Audit
Article 22. Duties and powers of the State Inspectorate
Article 23. Duties and powers of investigation agencies, procuracies and courts
Article 24. Duties and powers of the Vietnam Fatherland Front
Article 25. Duties and powers of socio-political-professional organizations, social organizations, socio-professional organizations
Article 26. Duties and powers of information and press agencies
Article 27. Duties and powers of commercial banks
Article 28. Tax Advisory Council of communes, wards and townships
Article 29. Duties and powers of other organizations and individuals
Chapter III
TAX REGISTRATION
Article 30. Subjects of tax registration and grant of tax identification numbers
Article 31. Tax registration dossiers for the first time
Article 32. Places for submitting tax registration dossiers for the first time
Article 33. Time limit for first tax registration
Article 34. Grant of tax registration certificates
Article 35. Use of tax identification numbers
Article 36. Notice of changes in tax registration information
Article 37. Notice of suspension of operation or business
Article 38. Tax registration in case of enterprise reorganization
Article 39. Termination of tax identification numbers
Article 40. Recovery of tax identification numbers
Article 41. Responsibilities of the Minister of Finance and tax authorities in tax registration
Chapter IV
TAX DECLARATION, TAX CALCULATION
Article 42. Principles of tax declaration and tax calculation
Article 43. Tax declaration dossiers
Article 44. Deadline for filing a tax return
Article 45. Location for filing a tax return
Article 46. Extension of tax return filing
Article 47. Additional declarations in tax declaration dossiers
Article 48. Responsibilities of tax administration agencies in receiving tax declaration dossiers
Chapter V
TAX ASSESSMENT
Article 49. Principles of tax assessment
Article 50. Tax imposition on taxpayers in case of tax law violations
Article 51. Determination of tax rates applicable to business households and individuals that pay tax according to the tax presumption method
Article 52. Tax imposition on import and export goods
Article 53. Responsibilities of tax administration agencies in tax assessment
Article 54. The taxpayer's responsibility to pay the deemed tax
Chapter VI
TAXPAYER
Article 55. Tax payment deadline
Article 56. Location and method of tax payment
Article 57. Order of paying tax, late payment interest and fines
Article 58. Determination of the date of tax payment
Article 59. Handling of delayed tax payment
Article 60. Handling overpaid tax, late payment interest, and fines
Article 61. Tax payment during the settlement of complaints and lawsuits
Article 62. Extension of tax payment
Article 63. Tax payment extension in special cases
Article 64. Dossiers of tax payment time limit extension
Article 65. Receipt and processing of tax payment time limit extension dossiers
Chapter VII
RESPONSIBILITY TO Fulfill TAX LIABILITY
Article 66. Fulfilling tax obligations in case of exit
Article 67. Fulfilling tax obligations in case of dissolution, bankruptcy or operation termination
Article 68. Fulfilling tax obligations in case of corporate reorganization
Article 69. Completion of tax liability in case the taxpayer is a dead person, a person declared dead, missing or incapable of civil acts by the Court
Chapter VIII
TAX REFUND PROCEDURE
Article 70. Cases of tax refund
Article 71. Tax refund dossiers
Article 72. Receive and respond to information about tax refund dossiers
Article 73. Classification of tax refund dossiers
Article 74. Places to examine tax refund dossiers
Article 75. Time limit for processing tax refund dossiers
Article 76. Competence to decide tax refund
Article 77. Inspection and examination after tax refund
Chapter IX
TAX NO, TAX EXEMPTION, TAX REDUCTION; LIABILITIES TAX COLLECTION DEBT DELETION OF TAX PAYS, SLOW PAYMENT, PENALTIES
Section 1. TAX NO, TAX EXEMPTION, AND REDUCTION OF TAX
Article 78. No tax on import and export goods
Article 79. Tax exemption and reduction
Article 80. Tax exemption or reduction dossiers
Article 81. Filing and receiving tax exemption or reduction dossiers
Article 82. Time limit for processing tax exemption or reduction dossiers for cases where tax administration agencies decide on tax amounts to be exempted or reduced
Section 2. DEBT COLLECTION DEPOSIT
Article 83. Cases where tax debt is frozen
Article 84. Procedures, dossiers, time and competence to freezing debts
Section 3. DEBT DELETION OF TAX ARREARS, DEBT PAYMENT, PENALTIES
Article 85. Cases where tax arrears, late payment interest and fines are allowed to be forgiven
Article 86. Dossiers for remission of tax arrears, late payment interest, and fines
Article 87. Competence to write off tax arrears, late payment interest, and fines
Article 88. Responsibility for processing dossiers of tax debt cancellation, late payment interest, and fines
Chapter X
APPLICATION OF BILLS, ELECTRONIC DOCUMENTS
Article 89. Electronic invoices
Article 90. Principles of making, managing and using e-invoices
Article 91. Application of electronic invoices when selling goods or providing services
Article 92. Services of e-invoices
Article 93. The database of electronic invoices
Article 94. Electronic documents
Chapter XI
TAX PAYER INFORMATION
Article 95. Taxpayer Information System
Article 96. Building, collecting, processing and managing taxpayer information systems
Article 97. Responsibilities of taxpayers in providing information
Article 98. Responsibilities of organizations and individuals involved in providing taxpayer information
Article 99. Privacy of taxpayers
Article 100. Disclosure of taxpayer information
Chapter XII
ORGANIZATION OF TRADING OF SERVICES OF TAX PROCEDURE AND CUSTOMS PROCEDURE
Article 101. Organizations providing tax procedure services
Article 102. Conditions for the grant of certificates of eligibility to provide tax procedure services
Article 103. Grant of certificates of eligibility to provide tax procedure services
Article 104. Provision of tax procedure services
Article 105. Tax procedure service practice certificate
Article 106. Organizations providing customs clearance services
Chapter XIII
TAX EXAMINATION, TAX INSPECTION
Section 1. GENERAL PROVISIONS ON TAX EXAMINATION AND TAX INSPECTION
Article 107. Principles of tax examination and tax inspection
Article 108. Processing results of tax examination and tax inspection
Section 2. TAX INSPECTION
Article 109. Tax examination at the headquarters of tax administration agencies
Article 110. Tax examination at taxpayers' offices
Article 111. Taxpayers 'rights and obligations in tax examination at taxpayers' offices
Article 112. Duties and powers of heads of tax administration agencies that issue tax examination decisions and tax administration officers in tax examination
Section 3. TAX INSPECTION
Article 113. Cases of tax inspection
Article 114. Tax inspection decision
Article 115. Tax inspection duration
Article 116. Duties and powers of tax inspection decision issuers
Article 117. Duties and powers of heads of tax inspection teams and members of tax inspection teams
Article 118. Rights and obligations of subjects of tax inspection
Article 119. Conclusion of tax inspection
Article 120. Re-inspection in tax inspection activities
Section 4. MEASURES APPLY TO TAX INSPECTION IN CASE OF TAX VALVE
Article 121. Collection of information related to tax evasion
Article 122. Temporary seizure of documents and exhibits related to acts of tax evasion
Article 123. Search of hiding places of documents and exhibits related to acts of tax evasion
Chapter XIV
ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX ADMINISTRATION
Article 124. Cases of forced execution of administrative decisions on tax administration
Article 125. Measures for enforcement of administrative decisions on tax administration
Article 126. Competence to decide on enforcement of administrative decisions on tax administration
Article 127. Decision on enforcement of administrative decisions on tax administration
Article 128. Responsibility to organize the implementation of decisions on enforcement of administrative decisions on tax administration
Article 129. Coercion by extracting money from accounts, blocking accounts of the subjects subject to enforcement of administrative decisions on tax administration
Article 130. Enforcement by deduction of part of salary or income
Article 131. Enforcement by the measure of stopping customs procedures for exported and imported goods
Article 132. Coercive by stopping using invoices
Article 133. Enforcement by distraint of property, or by auction of distrained property
Article 134. Coercion by collecting money or other property held by the subject being coerced by other agencies, organizations or individuals
Article 135. Coercion by the measure of revoking enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses , practice license
Chapter XV
ADMINISTRATIVE PENALTIES ON TAX ADMINISTRATION
Section 1. GENERAL PROVISIONS
Article 136. Principles of sanctioning administrative violations of tax administration
Article 138. Forms of sanctions, levels of fines and remedial measures
Article 139. Competence to sanction administrative violations of tax administration
Article 140. Exemption from fines for administrative violations of tax administration
Section 2. ACTS OF ADMINISTRATIVE VIOLATIONS ON TAX ADMINISTRATION
Article 141. Acts of violation of tax procedures
Article 142. Acts of wrong declaration leading to a lack of payable tax amounts or an increase in exempt, reduced, refunded or non-collected tax amounts
Article 143. Tax evasion acts
Article 144. Handling violations of commercial banks, guarantors of tax payment in the field of tax administration
Article 145. Handling of violations of organizations and individuals related to tax administration
Article 146. Sanctioning of administrative violations of fees, charges and invoices in the field of tax administration
Chapter XVI
COMPLAINTS, DENUNCIATION, PROCEEDING
Article 147. Complaints and denunciations
Article 148. Lawsuit
Article 149. Responsibilities and powers of tax administration agencies in the settlement of tax complaints
Chapter XVII
TERMS ENFORCEMENT
Article 150. One article is added to the Accounting Law No. 88/2015/QH13
Article 151. Entry into force
Article 152. Transition Provisions