Law No. 108/2025/QH15

LAW

ON TAX ADMINISTRATION

Pursuant to the Constitution of the Socialist Republic of Vietnam, as amended and supplemented under Resolution No. 203/2025/QH15;

The National Assembly hereby promulgates the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Law provides for the administration of taxes and other revenues of the state budget.

Article 2. Subjects of application

1. Taxpayers include:

a) Organisations, households, business households, individuals and business individuals that are taxpayers under the law on taxes;

b) Foreign organisations and foreign individuals conducting business in Vietnam or having income arising in Vietnam that are taxpayers under the law on taxes;

c) Foreign organisations and foreign individuals conducting business on e-commerce platforms and other digital platforms that are taxpayers under the law on taxes;

d) Organisations, households, business households, individuals and business individuals paying other revenues of the state budget under law;

dd) Organisations and individuals that withhold and pay on behalf of others the withheld tax amount under the law on taxes, the law on tax administration and other relevant provisions of law.

2. Tax administration agencies include tax authorities and customs authorities.

3. Tax administration officials include tax officials and customs officers.

4. Other relevant state agencies, organisations and individuals.

5. The Government shall detail Clauses 1 and 2 of this Article.

Article 3. Classification of taxpayers in tax administration

1. Tax authorities shall classify taxpayers into groups according to the criteria prescribed in Clause 2 of this Article in order to determine the priority regime for taxpayers in tax administration and allocate management resources; apply tax administration measures, monitor the performance of tax obligations, and apply tax administration procedures appropriate to each group of taxpayers; and apply methods of analysing and assessing the level of tax risk, the level of compliance with tax law, and the compliance history of taxpayers.

2. The criteria for classifying taxpayers include:

a) Sector, field, characteristics and mode of operation;

b) Legal form and ownership structure;

c) Scale of operation, scale of revenue and amount paid to the budget;

d) Level of compliance and compliance history with tax law of the taxpayer;

dd) Other criteria prescribed by the Minister of Finance.

3. The Minister of Finance shall detail this Article.

Article 4. Interpretation of terms

In this Law, the following terms are construed as follows:

1. Tax is a compulsory amount payable to the state budget by organisations, households, business households, individuals and business individuals under the tax laws.

2. Other revenues of the state budget whose collection is managed by tax administration agencies (hereinafter referred to as other revenues) are the revenues prescribed in Point b, Clause 1, Article 38 of this Law.

3. Other revenues of the state budget whose collection is not managed by tax administration agencies are the revenues prescribed in Clause 6, Article 39 of this Law.

4. Tax debt is tax, other revenues, late-payment interest and fines whose collection is managed by tax administration agencies and that the taxpayer has not paid to the state budget by the deadline prescribed.

5. The tax administration information system is a centralised processing system integrated on a digital data platform, with the function of collecting, processing, storing, updating and managing tax information and data in order to provide digital services to taxpayers; to support tax administration by electronic means; and to apply technology to support maximum automation of professional procedures.

6. The taxpayer's premises are the places where the taxpayer conducts part or all of its business activities, including the head office, branches, shops, production places, places where goods are kept, places where assets used for production and business are kept, and the place of residence or the place where the tax obligation arises.

7. A tax code is a string of digits, or digits with characters, determined by the tax authority for each taxpayer for tax administration purposes.

8. A tax period, or other-revenue period (hereinafter referred to as a tax period), is the period of time used to determine the amount of tax and other revenues payable to the state budget under the law on taxes, the law on tax administration and other relevant provisions of law, including periods per occurrence, month, quarter, year or finalisation period.

9. Tax dossiers and dossiers of other revenues (hereinafter referred to as tax dossiers) are tax registration dossiers, tax declaration dossiers, dossiers declaring other revenues, tax payment dossiers, dossiers for payment of other revenues, dossiers for extending the deadline for submitting tax declaration dossiers, dossiers for extending the deadline for submitting dossiers declaring other revenues, tax refund dossiers, refund dossiers for other revenues, tax exemption dossiers, exemption dossiers for other revenues, tax reduction dossiers, reduction dossiers for other revenues, non-taxable dossiers, non-collection dossiers, dossiers for freezing tax debt, dossiers for writing off tax debt, dossiers for exemption from late-payment interest, dossiers for exemption from fines, dossiers for non-calculation of late-payment interest, dossiers for extending the tax payment deadline, dossiers for extending the payment deadline for other revenues, dossiers for extending the payment deadline for tax debt, dossiers for payment of tax debt in instalments, and customs dossiers.

10. Coercion of enforcement of administrative decisions on tax administration means the application of measures under this Law and other relevant provisions of law to compel taxpayers to perform tax obligations.

11. Tax risk is the risk that a taxpayer does not comply with the law, leading to a loss of state budget revenue.

12. Risk management in tax administration is the tax administration agency's application of a system of measures, professional procedures and data analysis tools to identify, assess and classify the level of tax risk according to criteria prescribed by the tax administration agency, in order to allocate resources, apply appropriate management measures, focus on handling high-risk cases, and promptly control the risk of violations of law in tax administration.

13. Compliance management in tax administration is the tax administration agency's use of dossiers, information, documents and data on taxpayers to monitor and assess the level of compliance with tax law and to apply appropriate management measures in order to encourage and support voluntary compliance, apply the priority regime to well-compliant cases, and strengthen supervision and timely handling of non-compliant cases.

14. Completion of the tax payment obligation means full payment of tax, other revenues, late-payment interest and fines for administrative violations in tax administration.

15. A commercial database is a collection of economic, financial and commercial information and data collected, processed, standardised and supplied on the market by data-trading organisations.

16. Taxpayer information is information and data on the taxpayer and information related to the taxpayer's tax obligations that is provided by the taxpayer, that relevant state agencies, organisations and individuals are responsible for providing, or that the tax administration agency collects in the course of tax administration.

17. Related parties are parties that participate, directly or indirectly, in the management, control or capital contribution of an enterprise; parties that are directly or indirectly subject to the management or control of the same organisation or individual; parties in which the same organisation or individual participates in capital contribution; and enterprises managed or controlled by individuals who are members of the same family.

18. A related-party transaction is a transaction arising between related parties.

19. An independent transaction is a transaction arising between parties that are not related parties.

20. The arm's length principle is the principle applied in declaring and determining the prices of related-party transactions of taxpayers with related-party transactions, under which the conditions in related-party transactions are determined to be equivalent to the conditions in comparable independent transactions on the market.

21. A force majeure case is a case in which the taxpayer suffers material damage due to natural calamities, disasters, epidemics, fires, sudden accidents and other force majeure cases as prescribed by the Government.

Article 5. Contents of tax administration

1. Tax authorities shall conduct tax administration according to the classification of taxpayers.

2. The contents of tax administration include:

a) Tax registration; tax declaration, tax calculation and tax withholding; payment of tax, late-payment interest and fines; tax assessment; tax refund; handling of overpaid tax, late-payment interest and fines; tax exemption; tax reduction; non-taxable status; non-collection of tax; freezing of tax debt; writing off of tax debt; exemption from late-payment interest; exemption from fines; calculation and non-calculation of late-payment interest; extension of the payment deadline for tax, late-payment interest and fines; extension of the deadline for submitting tax declaration dossiers; payment of tax debt in instalments; coercion of enforcement of administrative decisions on tax administration;

b) Communication with and support for taxpayers; risk management and compliance management;

c) Management of taxpayer information;

d) Management of invoices and documents;

dd) Tax inspection; measures to prevent, combat and deter violations of tax law; handling of administrative violations in tax administration; settlement of tax complaints and denunciations;

e) International cooperation on tax; tax administration under international treaties on tax and international agreements on tax to which the Socialist Republic of Vietnam is a party or signatory, and international commitments on tax.

3. Tax authorities shall apply the contents of tax administration specified in Clause 2 of this Article to manage other revenues under this Law and other relevant provisions of law.

Article 6. Principles of tax administration

1. Tax administration must ensure the principles of openness, transparency and equality, placing the taxpayer at the centre of service, ensuring the lawful rights and interests of taxpayers, and enhancing the effect and efficiency of state budget revenue management.

2. Taxpayers have the obligation to pay tax and other revenues of the state budget under the tax laws and other provisions of law. Taxpayers shall themselves determine the tax obligations and other revenues of the state budget payable, declare tax and other revenues of the state budget, and pay tax and other revenues of the state budget into the state budget under the law on taxes, the law on tax administration and other relevant provisions of law, except in cases where the tax administration agency calculates tax or other revenues or issues tax or other-revenue notices under law.

3. Tax administration agencies, state agencies and other state organisations assigned the task of managing state budget revenue shall manage tax and other revenues of the state budget under this Law and other relevant provisions of law.

4. Principles applicable in tax administration:

a) The principle that the substance of activities and transactions determines the tax obligation in tax administration, in order to determine the substance of the taxpayer's transactions and production and business activities as a basis for determining tax obligations and other revenues, ensuring that the taxpayer's transactions reflect their true commercial, economic and financial substance, irrespective of the form of the transaction as expressed in contracts and documents between the taxpayer and related parties;

b) The arm's length principle;

c) The principle of risk-based risk management to use resources effectively and improve management efficiency;

d) The principle of compliance management according to the taxpayer's level of compliance, in order to have measures that encourage voluntary and spontaneous performance of the tax payment obligation;

dd) The principle of tax administration in line with international practice suitable to Vietnam's conditions.

Article 7. Confidentiality and disclosure of taxpayer information

1. Tax administration agencies, tax administration officials, persons who were formerly tax administration officials, agencies providing and exchanging taxpayer information, organisations providing tax procedure services (hereinafter referred to as tax agents) and organisations providing customs procedure services (hereinafter referred to as customs procedure agents) must keep taxpayer information confidential, except where the tax administration agency provides or discloses taxpayer information as specified in Clauses 2 and 3 of this Article.

2. Tax administration agencies shall provide taxpayer information in the following cases:

a) To investigation agencies, the Procuracy, the Court, inspection agencies, the State Audit and other state management agencies upon written request, to serve proceedings, inspection, examination and audit activities under law;

b) To other competent state agencies upon written request under the provisions of law;

c) To foreign tax administration agencies in conformity with international treaties on tax and international agreements on tax to which the Socialist Republic of Vietnam is a party or signatory.

3. Tax administration agencies may disclose taxpayer information in the following cases:

a) Evading tax or other revenues; persistently failing to pay tax, other revenues, late-payment interest and fines on time; owing tax, other revenues, late-payment interest and fines;

b) Violating tax law in a way that affects the rights and tax payment obligations of other organisations and individuals;

c) Failing to comply with requests of the tax administration agency under law.

4. Agencies, organisations and individuals provided with information by the tax administration agency in the cases specified in Clause 2 of this Article, and tax administration agencies, other state agencies and relevant domestic and foreign organisations performing their tasks and responsibilities of providing, sharing and exchanging taxpayer information to serve tax administration under Articles 38, 39 and 40 of this Law, must use the information for the proper purpose and keep it confidential under this Law and other relevant provisions of law.

5. The Government shall detail Point c of Clause 2 and Clause 3 of this Article.

Article 8. Acts prohibited in tax administration

1. Collusion, connivance and concealment between taxpayers and tax administration officials or tax administration agencies to engage in transfer pricing, evade tax or other revenues, commit fraud, or profit from tax money or state budget money. Abusing positions and powers to disclose or leak taxpayer information contrary to regulations. Falsifying the results of inspection and handling of violations of tax law. Causing inconvenience or harassment to taxpayers. Taking advantage to misappropriate or illegally use tax money or other revenues.

2. Deliberately failing to declare, or declaring tax or other revenues incompletely, untimely or inaccurately, regarding the amount of tax or other revenues payable and the amount of tax or other revenues exempted, reduced, refunded or not collected. Obstructing tax administration officials in performing official duties. Resisting, delaying, or failing to provide information and documents serving the inspection and supervision of tax and other revenues.

3. Using another taxpayer's tax code to commit acts violating the law, or allowing another person to use one's own tax code contrary to the provisions of law.

4. Selling goods or providing services without issuing invoices under law; using illegal invoices and documents, illegally using invoices and documents, or forging invoices and documents to commit unlawful acts. Unlawfully creating electronic invoices and documents or creating them to serve violations in the field of tax administration.

5. Falsifying, misusing, illegally accessing or destroying the taxpayer information system. Providing or spreading false information that affects the reputation or operation of tax administration agencies, taxpayers or the tax administration information system.

Article 9. Building the tax administration force

1. The tax administration force shall be built to be clean and strong, with public service ethics and a spirit of serving taxpayers, observing administrative discipline and order, equipped with and mastering modern techniques, and operating effectively and efficiently.

2. Tax administration officials are subject to regimes on titles, standards, salaries, benefits, insignia, rank badges, uniforms and badges of tax administration officials in order to ensure tax administration work and to encourage and enhance responsibility, professionalism and efficiency in performing official duties.

3. Tax administration agencies are responsible for training and building the contingent of tax administration officials to perform the function of tax administration under law.

4. The State shall ensure financial resources for the operation of the tax administration force and tax administration agencies, prioritising the annual allocation of the state budget for building and operating the information technology system, digital transformation in tax administration, electronic invoices, facilities, equipment and professional tasks serving the work in order to improve tax administration efficiency.

5. The Government shall detail Clauses 2 and 4 of this Article.

Chapter II

FUNCTIONS OF TAX ADMINISTRATION

Section 1. TAX REGISTRATION

Article 10. Tax registration

1. The scope of tax registration includes initial tax registration; notification of changes to tax registration information; notification upon temporary suspension of operation or business; termination of validity of the tax code; and restoration of the tax code.

2. Enterprises, cooperatives, cooperative unions, cooperative groups, dependent units, other organisations, business households and business individuals shall register for tax together with enterprise registration, cooperative registration, cooperative union registration, cooperative group registration, business household registration, and operation and business registration, through the inter-connected one-stop mechanism.

3. Other cases not falling under Clause 2 of this Article shall register for tax directly with the tax authority.

4. The time limit for tax registration, and the responsibilities of taxpayers, tax administration agencies, and relevant state agencies, organisations and individuals regarding tax registration, comply with the Government's regulations.

5. The Minister of Finance shall detail Clauses 1 and 3 of this Article.

Article 11. Tax code

1. The tax code of an individual, household, business household or business individual is the personal identification number of the individual, household head, business household head or business individual, issued under the law on citizen identification.

2. The tax code of an enterprise, cooperative, cooperative union, cooperative group, dependent unit or other organisation specified in Clause 2, Article 10 of this Law is the code of that enterprise, cooperative, cooperative union, cooperative group, dependent unit or other organisation, issued under law.

3. The tax code of a taxpayer not falling under Clauses 1 and 2 of this Article is a code issued by the tax authority for use throughout its operation, from initial tax registration until termination of validity of the tax code.

4. The tax code of an organisation or individual responsible for withholding and paying on behalf of other taxpayers the withheld tax shall comply with the regulations of the Minister of Finance.

5. The tax code is used as follows:

a) To be stated on invoices, documents, dossiers and papers in conducting business transactions, carrying out administrative procedures on tax, and opening accounts at credit institutions, branches of foreign banks, payment service providers and payment intermediary service providers;

b) To be used in tax administration; in exchanging, sharing and providing taxpayer information with tax administration agencies.

6. The Government shall detail Clause 5 of this Article.

7. The Minister of Finance shall detail Clauses 1, 2, 3 and 4 of this Article.

Section 2. DECLARATION OF TAX AND OTHER REVENUES; CALCULATION OF TAX AND OTHER REVENUES; TAX WITHHOLDING

Article 12. Declaration of tax and other revenues; calculation of tax and other revenues; tax withholding

1. Taxpayers must declare accurately, truthfully and fully the contents of the dossiers declaring tax and other revenues for each kind of tax and other revenue, and shall themselves calculate the amount of tax and other revenues payable, except where the calculation of tax or other revenues or the issuance of tax or other-revenue notices is carried out by the tax administration agency as prescribed by the Government.

2. Foreign organisations and foreign individuals conducting business on e-commerce platforms, other digital platforms and other services shall directly, or through authorisation, declare and pay tax and other revenues in Vietnam, except for the case specified in Clause 3 of this Article.

3. Withholding, declaring on behalf and paying on behalf:

a) Organisations and individuals in cases of withholding and paying on behalf the withheld tax under the law on taxes must withhold tax from taxpayers and declare and pay the withheld tax;

b) Organisations and individuals in cases of declaring and paying on behalf tax and other revenues under the law on taxes and other relevant provisions of law must declare and pay tax and other revenues on behalf of taxpayers;

c) Taxpayers are not required to pay the amounts of tax and other revenues that have been withheld, or declared and paid on their behalf.

4. A taxpayer unable to submit a tax or other-revenue declaration dossier on time in a force majeure case specified in Clause 21, Article 4 of this Law shall be granted an extension as follows:

a) For declarations of tax and other revenues by month, quarter, year or each occurrence of the tax or other-revenue obligation, the extension period shall not exceed 30 days from the expiry date of the deadline for submitting the dossier declaring tax or other revenues.

For tax and other-revenue finalisation declarations, the extension period shall not exceed 60 days from the expiry date of the deadline for submitting the tax and other-revenue finalisation dossier;

b) Where the extension period for submitting the dossier declaring tax or other revenues specified in Point a of this Clause needs to be lengthened, the Government shall prescribe accordingly to suit actual conditions.

5. A taxpayer who discovers errors or omissions in a tax or other-revenue declaration dossier already submitted to the tax authority may submit a supplementary declaration within 05 years from the expiry date of the deadline for submitting the dossier declaring tax or other revenues of the tax period with the error or omission, in the following cases:

a) Before the tax authority or competent authority announces a decision on inspection or examination;

b) The dossier is outside the scope and period of the tax or other-revenue inspection or examination stated in the inspection or examination decision;

c) The dossier is not in a case where the investigation agency has requested that no supplementary declaration of tax or other revenues be made in order to serve the investigation of a case;

d) The taxpayer discovers that the submitted tax declaration dossier still contains errors or omissions relating to the scope and period already inspected or examined, leading to an increase in tax payable, a decrease in tax exempted, reduced or refunded, a decrease in tax deducted, or a decrease in overpaid tax; the taxpayer may then supplement an explanatory dossier with the tax authority. The tax authority is responsible for reviewing the explanatory dossier relating to the scope and period already inspected or examined of the taxpayer; where it accepts the taxpayer's explanatory dossier, the tax authority shall issue a notice of acceptance allowing the taxpayer to adjust the tax declaration dossier.

The taxpayer shall be handled as in the case where the tax authority or competent authority discovers the error through inspection or examination. Tax inspection and examination officials involved in the explanatory dossier bear responsibility for errors and omissions not fully detected through inspection where they did not comply with the provisions of Point n, Clause 1, Article 38 of this Law;

dd) Cases handled according to conclusions or decisions of a competent state agency relating to the contents determining the taxpayer's tax obligation. Where the taxpayer makes a supplementary declaration that increases the tax payable or reduces the tax deducted, exempted, reduced or refunded, it shall be handled as in the case where the tax authority or competent authority discovers it through inspection or examination;

e) The Government shall prescribe the cases in which the investigation agency requests that no supplementary declaration of tax or other revenues be made in order to serve the investigation of a case, and the responsibility of the investigation agency to notify the tax authority upon the end of the request relating to the case specified in Point c of this Clause, and the cases of supplementary declaration according to conclusions or decisions of a competent state agency relating to the contents determining the taxpayer's tax obligation specified in Point dd of this Clause.

6. For exported and imported goods, the customs dossier under the Law on Customs is used as the tax declaration dossier. Tax declaration, supplementary declaration, the deadline for submitting the tax declaration dossier, the customs authority receiving the tax declaration dossier, and the exchange rate for tax calculation for exported and imported goods comply with the law on customs.

7. The currency for declaring tax and other revenues is Vietnamese dong; the currency for calculating tax and other revenues is Vietnamese dong. The Government shall prescribe the cases permitted to be declared and calculated in foreign currency.

8. The Government shall detail Clauses 1, 2, 3, 5, 6 and 7 and Point b of Clause 4 of this Article and the following contents: cases not required to submit dossiers declaring tax and other revenues; tax periods; the deadline for submitting dossiers declaring tax and other revenues, except for the case specified in Clause 9 of this Article; declaration, calculation and payment of tax and other revenues for oil and gas activities and the sale of oil and gas; exchange rates for converting declared tax and other revenues; declaration and determination of the taxable price for related-party transactions and country-by-country profit reporting; allocation of tax and other-revenue obligations payable; and the order and procedures for receiving and processing dossiers in cases where the tax administration agency calculates tax or other revenues or issues tax or other-revenue notices.

9. The Minister of Finance shall detail Point a of Clause 4 of this Article and the following contents: the deadline for submitting declaration dossiers for agricultural land use tax, non-agricultural land use tax and other revenues; tax periods for each kind of tax and other revenue; declaration of tax and other revenues; calculation of tax and other revenues; dossiers declaring tax and other revenues; forms of submitting dossiers declaring tax and other revenues; and the tax administration agency receiving and processing dossiers declaring tax and other revenues.

Article 13. Declaration of tax and other revenues; calculation of tax and other revenues; tax withholding for business households and business individuals

1. For value-added tax and personal income tax:

a) Where a business household or business individual itself determines that its annual revenue from production and trading in goods and services falls within non-taxable subjects or subjects not required to pay tax under the law on value-added tax and personal income tax, the business household or business individual shall notify the tax authority of the actual revenue arising in the year;

b) Where a business household or business individual determines that its annual revenue from production and trading in goods and services falls within taxable subjects or subjects required to pay tax under the law on taxes, the business household or business individual shall itself determine the value-added tax and personal income tax payable under the law on value-added tax and personal income tax.

Where a business household or business individual uses electronic invoices, or electronic invoices initiated from cash registers connected to the tax authority, the tax administration information system shall automatically create a tax declaration to support the business household or business individual in declaring and calculating tax on the basis of the electronic invoice database, the tax administration database and other databases that the tax authority obtains from other state agencies and organisations and individuals.

2. For other taxes and other revenues:

Business households and business individuals shall themselves determine the tax and other revenues payable under the law on taxes and other relevant provisions of law.

3. Business households and business individuals shall declare and calculate each kind of tax by tax period. The tax authority shall, based on the tax administration database, provide information to support business households and business individuals in declaring and calculating tax.

4. For business households and business individuals conducting business on e-commerce platforms and other digital platforms:

a) Where they conduct business on an e-commerce platform or other digital platform with online ordering and payment functions, the manager of the e-commerce platform or other digital platform (domestic or foreign) is responsible for withholding, declaring on behalf and paying on behalf the withheld tax of the business household or business individual;

b) Where they conduct business on an e-commerce platform or other digital platform without online ordering and payment functions, the business household or business individual shall directly declare, calculate and pay tax as prescribed.

5. The Government shall detail this Article and the following contents: tax finalisation and handling of overpaid tax and other revenues; the scope of responsibility and methods by which managers of e-commerce platforms and other digital platforms withhold, declare on behalf and pay on behalf the withheld tax of business households and business individuals; and the responsibility of organisations to declare and pay tax on behalf in cases of business cooperation with business households or business individuals, or of signing contracts with business households or business individuals to act as agents selling at fixed prices for lotteries, insurance and multi-level sales.

6. The Minister of Finance shall prescribe the dossiers and procedures for declaring revenue, declaring tax, paying tax and claiming tax refunds, and the accounting regime applicable to business households and business individuals.

Section 3. PAYMENT OF TAX, OTHER REVENUES, LATE-PAYMENT INTEREST AND FINES; EXTENSION OF THE PAYMENT DEADLINE FOR TAX, OTHER REVENUES, LATE-PAYMENT INTEREST AND FINES; HANDLING OF OVERPAID TAX, OTHER REVENUES, LATE-PAYMENT INTEREST AND FINES; HANDLING OF LATE PAYMENT OF TAX AND OTHER REVENUES

Article 14. Payment of tax, other revenues, late-payment interest and fines; extension of the payment deadline for tax, other revenues, late-payment interest and fines

1. Deadline for paying tax, other revenues, late-payment interest and fines:

a) Where the taxpayer itself calculates tax or other revenues, the deadline for paying tax or other revenues is no later than the last day of the deadline for submitting the dossier declaring tax or other revenues. For supplementary declaration of tax or other revenues, the payment deadline is the deadline for submitting the dossier declaring tax or other revenues of the tax period with the error or omission. For provisional quarterly payment, the tax payment deadline complies with the Government's regulations;

b) Where the tax administration agency calculates tax or other revenues, issues a notice of payment of tax or other revenues, or issues a decision on handling tax or other revenues, the deadline for paying tax, other revenues, late-payment interest and fines is the deadline stated in the notice or decision of the tax administration agency under law. Where a competent state agency issues a document handling tax or other revenues, the deadline for paying tax, other revenues, late-payment interest and fines is the deadline stated in the document of the competent state agency.

While the taxpayer's complaint or lawsuit about the amount of tax, other revenues, late-payment interest and fines payable is being settled, the taxpayer must still pay in full the amount of tax, other revenues, late-payment interest and fines payable, except where a competent state agency decides to temporarily suspend the implementation of the notice of payment of tax or other revenues, or the decision or document handling tax, other revenues, late-payment interest and fines, of the tax administration agency or competent state agency;

c) For exported and imported goods subject to tax under the law on taxes, the tax payment deadline complies with the Law on Export Duty and Import Duty; where the tax payable arises after customs clearance or release of the goods, the deadline for paying the arising tax complies with the regulations of the Minister of Finance.

2. Taxpayers shall pay tax, other revenues, late-payment interest and fines by one of the following methods:

a) Paying by electronic means through the tax administration information system; the State Treasury's online public service system; and the electronic payment services of payment service providers, payment intermediary service providers and other service organisations directly or indirectly connected with the tax administration information system of the tax administration agency under law;

b) Paying directly at payment service providers, payment intermediary service providers and other service organisations directly or indirectly connected with the tax administration information system of the tax administration agency; competent state agencies under law; tax administration agencies; and organisations authorised by the tax administration agency to collect tax.

3. The currency for paying tax and other revenues is the currency for declaring tax and other revenues under Clause 7, Article 12 of this Law. Taxpayers that declare tax and other revenues in a given currency shall pay in that currency.

4. After paying tax, other revenues, late-payment interest and fines, taxpayers are issued a payment document. Where the tax administration agency has provided an identification code for the amount payable for the tax, other revenues, late-payment interest and fines payable, the taxpayer shall pay according to that identification code.

Agencies and organisations collecting tax, other revenues, late-payment interest and fines specified in Clause 2 of this Article, when issuing payment documents to taxpayers, shall at the same time transmit the information to the tax administration agency for accounting and settling the taxpayer's obligation to pay tax, other revenues, late-payment interest and fines.

The identification code for the amount payable is a string of characters generated on the tax administration information system that is unique for each amount payable by the taxpayer.

5. The date of paying tax, other revenues, late-payment interest and fines is determined as follows:

a) For payment by electronic means, the date of paying tax, other revenues, late-payment interest and fines is the date on which the agency or organisation specified in Point a, Clause 2 of this Article debits the account of the taxpayer or the person paying on behalf, as recorded on the payment document;

b) For direct payment, the date of paying tax, other revenues, late-payment interest and fines is the date on which the agency or organisation specified in Point b, Clause 2 of this Article collects money from the taxpayer, as recorded on the collection document.

6. The payment of fines for exported and imported goods complies with the law on handling of administrative violations. The extension of the deadline for paying fines for exported and imported goods complies with this Law.

7. Taxpayers are granted an extension of the deadline for paying tax, other revenues, late-payment interest and fines in the following cases:

a) Suffering material damage that directly affects production and business due to a force majeure case under this Law;

b) Having to cease operation due to relocation of the production or business establishment at the request of a competent state agency, affecting production and business results;

c) Extension of the deadline for paying tax, other revenues, late-payment interest and fines in special cases prescribed by the Government. The extension of the deadline for paying tax, other revenues, late-payment interest and fines shall not lead to an adjustment of the state budget revenue estimate decided by the National Assembly.

Taxpayers granted an extension under this Clause do not have to pay late-payment interest calculated on the tax debt extended during the extension period.

8. The Government shall detail Clause 1 of this Article and the following contents: the time limit for agencies and organisations collecting tax, other revenues, late-payment interest and fines to pay the money into the state budget; the extension period for paying tax, other revenues, late-payment interest and fines; and the dossiers and procedures for extending the deadline for paying tax, other revenues, late-payment interest and fines in the case specified in Point c, Clause 7 of this Article.

9. The Minister of Finance shall detail Clauses 2, 3, 4, 5 and 7 of this Article and the following contents: the tracing and handling of documents for payment of tax, other revenues, late-payment interest and fines, and the settlement of dossiers for extending the deadline for paying tax, other revenues, late-payment interest and fines, except for the case specified in Point c, Clause 7 of this Article.

Article 15. Handling of overpaid tax, other revenues, late-payment interest and fines

1. Overpaid tax, other revenues, late-payment interest and fines are the amounts of tax, other revenues, late-payment interest and fines paid that exceed the amounts of tax, other revenues, late-payment interest and fines payable.

2. A taxpayer with overpaid tax, other revenues, late-payment interest or fines may offset the overpaid amount against tax, other revenues, late-payment interest and fines payable, or have the overpaid amount refunded when the taxpayer has no tax debt. Offsetting within or between kinds of tax, other revenues, late-payment interest and fines is carried out automatically by the tax administration information system or at the taxpayer's request, as guided by the Minister of Finance.

Where a taxpayer has overpaid value-added tax on imported goods and has declared a deduction of the overpaid tax with the tax authority, the handling of the deducted, overpaid tax complies with the regulations of the Minister of Finance.

3. Where a taxpayer requests a refund of overpaid tax, other revenues, late-payment interest or fines, it shall be carried out under Article 18 of this Law.

4. Overpaid tax, other revenues, late-payment interest and fines shall not be refunded in the following cases:

a) The taxpayer refuses to receive back the overpaid tax, other revenues, late-payment interest or fines;

b) The overpaid tax, other revenues, late-payment interest or fines exceed 10 years from the date of payment into the state budget, and the taxpayer has neither offset them against obligations to pay tax, other revenues, late-payment interest and fines nor requested a refund of them.

5. The Minister of Finance shall detail this Article and the following contents: dossiers, procedures and competence for handling overpaid tax, other revenues, late-payment interest and fines; the time of determining overpaid tax, other revenues, late-payment interest and fines; cases of offsetting carried out automatically by the tax administration information system and cases of offsetting at the taxpayer's request.

Article 16. Handling of late payment of tax and other revenues

1. Cases in which late-payment interest must be paid include:

a) The taxpayer pays tax or other revenues late compared with the payment deadline or extended payment deadline prescribed in Article 14 of this Law;

b) The taxpayer makes a supplementary declaration of tax or other revenues that increases the tax or other revenues payable or reduces the tax or other revenues exempted, reduced, refunded or not collected;

c) The tax administration agency or competent state agency, through inspection or examination, discovers that the taxpayer has under-declared the tax or other revenues payable, or discovers that the tax or other revenues refunded, exempted, reduced or not collected exceed the tax or other revenues to be refunded, exempted, reduced or not collected;

d) Cases of paying tax debt in instalments under Clause 6, Article 48 of this Law;

dd) Cases specified in Clause 8, Article 44 of this Law;

e) Cases not subject to administrative penalties for violations in tax administration under Point a, Clause 2, Article 44 for the acts specified in Clause 2, Article 45 of this Law, and cases specified in Point b, Clause 2, Article 44 of this Law;

g) Agencies and organisations authorised by the tax administration agency to collect tax or other revenues, and agencies and organisations assigned to manage state budget revenues, that pay collected money late into the state budget must pay late-payment interest on the late-paid amount as prescribed;

h) Agencies and organisations liable to withhold and pay tax or other revenues on behalf of taxpayers under the law on taxes and other relevant provisions of law that pay incompletely or late as prescribed by law are responsible for paying late-payment interest on behalf of the taxpayer as prescribed;

i) The payment of late-payment interest on exported and imported goods subject to tax for which a credit institution guarantees the tax payable complies with the law on export duty and import duty.

2. The rate and period for calculating late-payment interest are prescribed as follows:

a) The late-payment interest rate is 0.03%/day of the late-paid tax and other revenues managed for collection by the tax authority, and 0.03%/day of the late-paid tax managed for collection by the customs authority;

b) The period for calculating late-payment interest complies with the Government's regulations.

3. Taxpayers shall themselves determine the amount of late-payment interest under Clauses 1 and 2 of this Article and pay it into the state budget as prescribed. If, 30 days after the date the taxpayer pays tax, other revenues or fines, the taxpayer has not determined the late-payment interest, the tax administration agency shall determine the late-payment interest and notify the taxpayer.

4. Where, 30 days after the expiry of the deadline for paying tax or other revenues, the taxpayer has not paid the tax debt, the tax administration agency shall notify the taxpayer of the tax debt and the number of days of late payment.

5. A taxpayer liable to pay late-payment interest under Clause 1 of this Article is exempt from late-payment interest if in a force majeure case specified in Clause 21, Article 4 of this Law.

6. The Government shall prescribe the following contents: adjustment of the late-payment interest rate specified in Point a, Clause 2 of this Article to suit the socio-economic situation in each period; the period for calculating late-payment interest; cases in which late-payment interest is not calculated or not yet calculated; and adjustment of late-payment interest.

7. The Minister of Finance shall prescribe the following contents: dossiers, order, procedures and competence for handling late payment of tax and other revenues, exemption from late-payment interest, and non-calculation of late-payment interest under this Article.

Article 17. Completion of the tax payment obligation

1. Completion of the tax payment obligation in cases of dissolution, bankruptcy, termination of operation, or ceasing operation at the registered address:

a) Completion of the tax payment obligation where an enterprise, cooperative or cooperative union is dissolved is carried out under the law on enterprises, the law on credit institutions, the law on insurance business, the law on cooperatives and other relevant provisions of law;

b) Completion of the tax payment obligation where an enterprise, cooperative or cooperative union goes bankrupt is carried out under the law on rehabilitation and bankruptcy;

c) Where a private enterprise, single-member limited liability company or partnership terminates operation or ceases operating at its registered address without having completed its tax payment obligation, the owner of the private enterprise, the owner of the single-member limited liability company or the general partner shall complete the tax payment obligation under the law on enterprises; where a limited liability company with two or more members or a joint-stock company terminates operation or ceases operating at its registered address without having completed its tax payment obligation, the contributing shareholders or contributing members are responsible for completing the tax payment obligation under the law on enterprises;

d) Where a business household or business individual terminates operation or ceases operating at its registered production or business address without having completed its tax payment obligation, the remaining tax debt shall be paid by the household head or the individual;

dd) A taxpayer with a dependent unit that terminates operation or ceases operating at its registered address without having completed its tax payment obligation is responsible for completing the tax payment obligation of the dependent unit;

e) The owner of a private enterprise, the owner of a single-member limited liability company, a general partner, the head of a business household or a business individual is responsible for completing the tax payment obligation and other obligations relating to the tax dossier of a private enterprise, single-member limited liability company, partnership, business household or business individual that is no longer operating at its registered address.

2. Completion of the tax payment obligation and other obligations relating to the tax dossier in cases of reorganisation of an enterprise, cooperative or cooperative union:

a) An enterprise, cooperative or cooperative union that is divided is responsible for completing its tax payment obligation and other obligations relating to the tax dossier before the division. Where the tax payment obligation has not been completed, the enterprises, cooperatives or cooperative unions newly established from the divided enterprise, cooperative or cooperative union are responsible for inheriting the rights and completing the tax payment obligation;

b) An enterprise, cooperative or cooperative union that is split off, consolidated or merged is responsible for completing its tax payment obligation and other obligations relating to the tax dossier before the split, consolidation or merger. Where the tax payment obligation has not been completed, the enterprise, cooperative or cooperative union that is split and the one that is split off; the enterprise, cooperative or cooperative union resulting from consolidation; and the enterprise, cooperative or cooperative union receiving the merger are responsible for inheriting the rights and completing the tax payment obligation;

c) An enterprise that converts its type of enterprise is responsible for completing its tax payment obligation and other obligations relating to the tax dossier before conversion. Where the tax payment obligation has not been completed, the enterprise after conversion is responsible for inheriting the rights and completing the tax payment obligation;

d) The reorganisation of an enterprise, cooperative or cooperative union does not change the deadline for paying tax and other revenues of the reorganised enterprise, cooperative or cooperative union. Where the reorganised enterprise, cooperative or cooperative union, or the newly established enterprises, cooperatives or cooperative unions, fail to pay tax and other revenues in full by the prescribed deadline, they shall be penalised under law.

3. Completion of the tax payment obligation where the taxpayer is a deceased person, a person declared dead by a Court, or a person who is missing or has lost civil act capacity:

a) The heir or the person assigned to manage the estate shall complete the tax payment obligation of the deceased person or person declared dead by a Court out of the estate left by that person or the portion of property the heir is allotted at the time of receiving the inheritance. Where there is no heir or all heirs refuse to receive the inheritance, completion of the tax payment obligation of the deceased person or person declared dead by a Court complies with the civil law;

b) The manager of the property of a person who has lost civil act capacity shall complete the tax payment obligation of the person declared by a Court to have lost civil act capacity out of that person's property;

c) Where a Court issues a decision revoking the decision declaring a person dead or having lost civil act capacity, the tax debt written off under Article 21 of this Law is restored, but late-payment interest is not calculated for the period in which the person was declared dead or having lost civil act capacity;

d) The manager of the property of a person declared missing shall complete the tax payment obligation of the person declared missing by a Court using that person's property under the Court's decision.

4. A taxpayer is responsible for completing the tax payment obligation where a change of head-office address leads to a change of managing tax authority, except where the change is due to a change of administrative boundaries under law.

5. Cases in which the tax payment obligation must be completed before exit from the country include:

a) A business individual, head of a business household, an individual who is the beneficial owner of an enterprise, or an individual who is the legal representative of an enterprise, cooperative or cooperative union, who is subject to enforcement of an administrative decision on tax administration and has not completed the tax payment obligation;

b) A business individual, head of a business household, an individual who is the beneficial owner of an enterprise, or an individual who is the legal representative of an enterprise, cooperative or cooperative union, no longer operating at the registered address and who has not completed the tax payment obligation;

c) A Vietnamese individual leaving the country to settle abroad, an overseas Vietnamese, or a foreigner who has not completed the tax payment obligation.

The Government shall prescribe the tax debt amount and debt duration by threshold for applying the measure of temporary suspension of exit under the law on exit and entry.

6. Completion of the tax payment obligation in cases of transfer of investment projects and transfer of capital:

a) An organisation established under Vietnamese law or an individual resident in Vietnam that transfers an investment project or capital is responsible for completing the tax payment obligation arising from the transfer of the investment project or capital under the law on taxes;

b) Where an organisation established under foreign law or a foreign individual not resident in Vietnam transfers an investment project or capital, directly or indirectly, to an organisation established under Vietnamese law or an individual resident in Vietnam, the transferee is responsible for determining, declaring, withholding and paying on behalf the tax payable by the transferor. Where both the transferor and the transferee are organisations established under foreign law or foreign individuals not resident in Vietnam, the organisation established under Vietnamese law in which the transferor directly or indirectly invested capital is responsible for declaring and paying on behalf the tax payable by the transferor under the law on taxes.

7. The Government shall detail this Article.

Section 4. REFUND OF TAX, OTHER REVENUES, LATE-PAYMENT INTEREST AND FINES; EXEMPTION OF TAX AND OTHER REVENUES; REDUCTION OF TAX AND OTHER REVENUES; NON-COLLECTION OF TAX; NON-LIABILITY TO TAX

Article 18. Refund of tax, other revenues, late-payment interest and fines

1. Cases of refund of tax, other revenues, late-payment interest and fines:

a) Tax refunds for organisations and individuals in cases of tax refund under the law on taxes;

b) Refund of overpaid tax, other revenues, late-payment interest and fines to organisations and individuals in cases of refund under Article 15 of this Law;

c) Where an individual entitled to a refund of tax, other revenues, late-payment interest or fines under Points a and b of this Clause is a deceased person, a person declared dead by a Court, or a person who is missing or has lost civil act capacity, the heir or the person assigned by a Court to manage the property of that person shall receive the refunded tax, other revenues, late-payment interest or fines under the civil law.

2. A taxpayer entitled to a refund of tax, other revenues, late-payment interest or fines under Clause 1 of this Article (hereinafter referred to as tax refund) shall prepare and send a tax refund dossier to the competent tax administration agency.

3. The tax administration agency shall classify tax refund dossiers or tax refund amounts in order to refund tax first to the taxpayer or to inspect before refunding tax. This Clause does not apply to the handling of overpaid tax, late-payment interest and fines on exported and imported goods.

4. The tax authority shall implement automatic tax refunds on the basis of databases, risk management criteria and automated processing procedures, ensuring information security. The tax authority is responsible for implementing automatic tax refunds in stages, suited to actual conditions and to information technology infrastructure and application conditions.

5. Competence to decide tax refunds and to recover tax refunds:

a) The head of the tax administration agency decides on tax refunds, except for the case specified in Point b of this Clause;

b) The tax authority decides on tax refunds in cases of automatic tax refund specified in Clause 4 of this Article;

c) The head of the tax administration agency decides on recovery of tax refunds in cases of tax already refunded under Clauses 1 and 4 of this Article.

6. The Government shall detail Clause 1 of this Article and the following contents: cases in which tax is not refunded; cases of refunding tax first to the taxpayer; cases of inspection before tax refund; and the time limit for the tax administration agency to receive, settle and give feedback on tax refund dossiers.

7. The Minister of Finance shall detail Clauses 2, 3, 4 and 5 of this Article and the following contents: the order and procedures for tax refunds; the order and procedures for recovery of tax refunds; the responsibility of the tax administration agency to receive, settle and give feedback on tax refund dossiers; and offsetting of debt through tax refunds.

Article 19. Exemption of tax and other revenues; reduction of tax and other revenues; non-collection of tax; non-liability to tax

1. Cases of exemption of tax and other revenues; reduction of tax and other revenues; non-collection of tax; non-liability to tax:

a) Exemption of tax and other revenues; reduction of tax and other revenues; non-collection of tax; non-liability to tax for organisations and individuals under the law on taxes and the law on fees and charges;

b) Exemption from non-agricultural land use tax for households and individuals whose annual tax payable is at the level prescribed by the Government; exemption from personal income tax for individuals whose tax payable arising after finalisation of personal income tax on annual salaries and wages, and other taxes, is at the level prescribed by the Government.

2. A taxpayer entitled to exemption of tax or other revenues, or reduction of tax or other revenues under Clause 1 of this Article (hereinafter referred to as tax exemption or tax reduction), non-collection of tax, or non-liability to tax shall prepare and send a dossier to the competent tax administration agency.

3. The tax authority shall implement automatic tax exemption and tax reduction for taxpayers on the basis of databases, risk management criteria and automated processing procedures, ensuring information security. The tax authority is responsible for implementing automatic tax exemption and tax reduction in stages, suited to actual conditions and to information technology infrastructure and application conditions.

4. Competence to decide tax exemption, tax reduction, non-collection of tax and non-liability to tax:

a) The head of the tax administration agency decides on tax exemption, tax reduction, non-collection of tax and non-liability to tax, except for the case specified in Point b of this Clause;

b) The tax authority decides on tax exemption and tax reduction in cases of automatic tax exemption and reduction specified in Clause 3 of this Article;

c) The head of the tax administration agency decides on recovery of exempted or reduced tax in cases of tax already exempted or reduced under Clauses 1 and 3 of this Article.

5. The Government shall detail Clause 1 of this Article and the following contents: the time limit for receiving and settling dossiers for tax exemption, tax reduction, non-collection of tax and non-liability to tax.

6. The Minister of Finance shall detail Clauses 2, 3 and 4 of this Article and the following contents: dossiers for tax exemption, tax reduction, non-collection of tax and non-liability to tax; the responsibility of the tax administration agency to receive, settle and give feedback on dossiers for tax exemption, tax reduction and non-collection of tax; the order and procedures for settling tax exemption, tax reduction and non-collection of tax, and for recovery of exempted or reduced tax.

Section 5. SUSPENSION OF TAX DEBT, WRITE-OFF OF TAX DEBT

Article 20. Suspension of tax debt

1. Cases in which tax debt is suspended:

a) The taxpayer is a deceased person, a person declared dead by a Court, or a person who is missing or has lost civil act capacity;

b) The taxpayer has a dissolution decision sent to the business registration agency for dissolution procedures, the business registration agency has notified on the national business registration information system that the taxpayer is undergoing dissolution procedures, but the taxpayer has not completed the dissolution procedures;

c) The Court has notified the taxpayer that it has accepted a petition to apply bankruptcy procedures, or the tax debt is suspended at the written request of the Court under the law on rehabilitation and bankruptcy;

d) The taxpayer is no longer operating at the address registered with the business registration agency or the tax administration agency;

dd) The taxpayer has had its business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practising licence, branch or representative office operation registration certificate, business location registration certificate, or e-commerce platform business registration or licence revoked by a competent authority;

e) The taxpayer is in practice restricted in exploiting and using land or minerals that it has been granted or allocated, due to a cause attributable to a competent state agency, resulting in debt of financial obligations on land or minerals.

2. The head of the tax administration agency decides on suspension of tax debt and on termination of the validity of the decision to suspend tax debt.

3. The tax administration agency monitors suspended tax debts and takes professional measures to urge recovery of the tax debt.

4. A taxpayer is temporarily not charged late-payment interest during the period of suspension of tax debt. After the decision suspending tax debt ceases to be valid, the tax administration agency shall calculate full late-payment interest from the time the tax payment deadline expired, as prescribed, except for the case specified in Point e, Clause 1 of this Article.

5. The Government shall detail this Article and the following contents: the period and amount of tax debt suspended; cases of termination of validity of a debt suspension decision; the responsibility of state agencies and the methods and criteria for determining the case specified in Point e, Clause 1 of this Article.

6. The Minister of Finance shall prescribe the procedures and dossiers for suspension of tax debt.

Article 21. Write-off of tax debt

1. Cases in which tax debt is written off:

a) A deceased individual, or an individual declared dead or having lost civil act capacity by a Court, who has no property, including inherited property;

b) An enterprise, cooperative or cooperative union declared bankrupt by a Court that has paid its debts under the law on rehabilitation and bankruptcy and has no remaining property;

c) A taxpayer not falling under Points a and b of this Clause against whom the tax administration agency has applied the enforcement measure specified in Point h, Clause 1, Article 49 of this Law, where the tax debt has exceeded 10 years from the expiry of the payment deadline and cannot be recovered;

d) Cases affected by widespread natural disasters, catastrophes or epidemics that have been considered for exemption from late-payment interest under Clause 5, Article 16 of this Law and have been granted an extension of the deadline for paying tax, other revenues, late-payment interest and fines under Point a, Clause 7, Article 14 of this Law, but are still unable to restore production and business and unable to pay the tax debt.

2. A taxpayer who is an individual, business individual, business household head, household head, owner of a private enterprise, or single-member limited liability company and whose tax debt was written off under Point c, Clause 1 of this Article must, before resuming production and business or establishing a new production or business establishment, repay the State the written-off tax debt.

3. The Chairperson of the provincial People's Committee shall report the results of tax debt write-off in the locality to the People's Council of the same level. The Ministry of Finance shall report the results of tax debt write-off to the Government for reporting to the National Assembly upon the finalisation of the state budget.

4. The Government shall detail Point d, Clause 1 of this Article and the following contents: conditions for writing off tax debt; competence to write off tax debt; the time limit for settling dossiers for writing off tax debt; and the coordination responsibility of organisations and individuals in recovering written-off tax debt.

5. The Minister of Finance shall prescribe the dossiers, order and procedures for writing off tax debt and for the cases specified in Points a, b and c of Clause 1 and Clause 2 of this Article.

Section 6. TAX INSPECTION

Article 22. Tax inspection

1. Principles of tax inspection:

a) Apply risk management and information technology in tax inspection; give priority to online and remote inspection on electronic data;

b) Comply with the provisions of law and do not obstruct the normal operation of the taxpayer;

c) Tax inspection aims to assess the completeness, accuracy and truthfulness of the taxpayer's declaration and payment of tax and the taxpayer's compliance with the law on taxes;

d) Tax inspection by the tax authority shall not overlap in content, scope or time with inspections or examinations by inspection agencies, examination agencies or the State Audit, except where there is evidence or grounds of violation requiring re-inspection;

dd) Inspect the taxpayer's determination of related-party transaction prices on the basis of the arm's length principle and the economic substance of the activity or transaction arising, so that tax obligations correspond to the value created from the economic substance of the taxpayer's business activity or transaction; related-party transactions that do not follow the arm's length principle and reduce an enterprise's tax obligation shall not be recognised.

2. Tax inspection at the head office of the tax administration agency:

a) Tax inspection at the head office of the tax administration agency is carried out on the basis of tax dossiers and the tax administration database on the tax administration information system; the customs authority physically inspects exported and imported goods where necessary and where conditions still permit;

b) The tax administration agency has the right to require the taxpayer to explain and supplement information and documents; to issue a decision on tax assessment and on handling of administrative violations in tax administration; or to convert to inspection at the taxpayer's premises;

c) Post-clearance audit complies with the law on customs.

3. Tax inspection at the taxpayer's premises:

a) The tax authority conducts tax inspection in the following cases: the dossier is subject to inspection before tax refund; the dossier is subject to inspection after tax refund for dossiers refunded first, under the risk management principle in tax administration and within 05 years from the date of the tax refund decision; there are signs of violation of the law in the field of taxation; cases selected under a plan or thematic programme; cases at the request or proposal of a competent agency or person; high-risk taxpayers in cases of division, split, merger, consolidation, conversion of type of enterprise, bankruptcy, dissolution, termination of operation, equitisation, termination of validity of the tax code, or relocation of business premises; the case specified in Point b, Clause 2 of this Article; inspection required for settling complaints and denunciations about tax; and cases where the tax exemption, tax reduction or non-collection dossier of a taxpayer is high-risk;

b) The customs authority conducts tax inspection at the taxpayer's premises in the cases specified in Point a of this Clause; post-clearance audit complies with the law on customs; and it inspects the conditions for applying tax policies under relevant provisions of law.

During inspection, the customs authority physically inspects exported and imported goods where necessary and where conditions still permit;

c) For cases selected under a plan or thematic programme, and cases of division, split, merger, consolidation, conversion of type of enterprise, bankruptcy, dissolution, termination of operation, equitisation, termination of validity of the tax code, or relocation of business premises, the tax authority conducts inspection at the taxpayer's premises no more than 01 time per year. This provision does not apply to the re-inspection cases specified in Point a, Clause 6 of this Article;

d) The tax inspection period shall not exceed 20 days from the announcement of the inspection decision; where necessary it may be extended once by no more than 20 days. The tax inspection period for an enterprise with related-party transactions shall not exceed 40 days; where necessary it may be extended once by no more than 40 days. Where information must be collected and exchanged with a foreign tax authority, the tax inspection period may be prolonged but shall not exceed 02 years.

The inspection period specified in this Point does not include the time during which the inspection is suspended as notified by the tax administration agency.

4. Rights and obligations of taxpayers in tax inspection:

a) The rights of taxpayers in tax inspection are exercised under Points e and r, Clause 1, Article 37 of this Law and the law on specialised inspection;

b) The obligations of taxpayers in tax inspection are performed under Point p, Clause 2, Article 37 of this Law and the law on specialised inspection.

5. Duties and powers of the tax administration agency in tax inspection:

a) The heads of tax administration agencies at all levels have the following duties and powers: issue inspection decisions; adjust inspection decisions; annul inspection decisions; direct inspection teams to comply with the content and time limits stated in the tax inspection decision; apply the measures specified in Article 23 of this Law; suspend, postpone or extend the inspection period; decide on handling of administrative violations in tax administration within their competence, or issue inspection conclusions or notify inspection results, or propose that a competent person issue conclusions and decisions on handling of administrative violations in tax administration; transfer the dossier to an inspection agency to conduct an inspection of complex cases with a wide scope, or transfer the inspection dossier to an investigation agency under law where tax inspection discovers violations in the field of taxation showing signs of tax evasion or tax fraud to the extent of criminal liability; and settle complaints and denunciations within their competence;

b) The head of an inspection team has the following duties and powers: organise and direct the members of the inspection team to comply with the content of the inspection decision; require the taxpayer to provide information and documents and to explain matters relevant to the content of the tax inspection; apply the measures specified in Clause 2, Article 23 of this Law; decide to seal documents and goods (if any) of the inspected subject when there are grounds to believe that there is a violation of the law in the field of taxation; make tax inspection records, where a tax inspection record clearly identifies an administrative violation, the tax authority's tax inspection record is treated as an administrative violation record; and report the inspection results to the person who issued the inspection decision;

c) Members of an inspection team conducting a tax inspection have the following duties and powers: perform tasks as assigned by the head of the tax inspection team; require the taxpayer to provide information and documents and to explain matters relevant to the content of the tax inspection that the head of the team has assigned them to carry out; and report the results of the assigned tasks to the head of the tax inspection team.

6. Re-inspection in tax inspection activities:

a) Cases of re-inspection:

The tax authority conducts re-inspection of matters for which conclusions have been issued and decisions on handling of administrative violations in tax administration have been made, in the following cases: the inspection decision was issued ultra vires; there were violations of order and procedures in conducting the inspection that distorted the content of the inspection conclusion or the decision on handling of administrative violations in tax administration; there were errors in applying the law when handling administrative violations in tax administration or in the inspection conclusion; the content of the conclusion or the handling of administrative violations in tax administration is inconsistent with the evidence collected during the inspection; the person who issued the inspection decision, the head of the inspection team or a member of the inspection team deliberately distorted the case dossier or deliberately concluded or handled administrative violations in tax administration contrary to law; or there are signs of serious violation of the law in the field of taxation by the taxpayer, within the scope of the tax inspection decision, that were not fully detected through the tax inspection.

The customs authority conducts re-inspection in cases showing signs of violation of the law on taxes by the taxpayer, within the scope of the tax inspection decision, which have not been inspected or detected, have not been concluded, or have been concluded but incompletely or inaccurately;

b) Competence for re-inspection: the higher-level tax administration agency re-inspects matters of the lower-level tax administration agency;

c) The re-inspection period complies with Point d, Clause 3 of this Article;

d) The limitation period for re-inspection is 02 years from the date of signing the inspection conclusion or the decision on handling of administrative violations in tax administration;

dd) When conducting re-inspection, the person who issued the inspection decision, the head of the inspection team and the members of the inspection team perform their duties and powers under Clause 5 of this Article.

7. The Minister of Finance shall detail this Article.

Article 23. Measures applied in tax inspection in cases showing signs of tax evasion

1. Collecting information relating to cases showing signs of tax evasion:

a) The head of the tax administration agency has the right to require agencies, organisations and individuals relevant to a case showing signs of tax evasion to provide information in writing or answer directly. The tax authority has the right to access the accounting software data, electronic invoices and cash registers of a taxpayer showing signs of tax evasion;

b) Agencies, organisations and individuals requested to provide information under Point a of this Clause are responsible for providing information with the requested content, by the requested deadline and to the requested address, and are responsible for the accuracy and truthfulness of the information provided.

2. Temporary retention of documents relating to cases showing signs of tax evasion:

a) The head of the tax administration agency or the head of the tax inspection team decides on temporary retention of documents relating to a case showing signs of tax evasion;

b) Temporary retention of documents relating to a case showing signs of tax evasion applies when grounds are needed to determine an act of tax evasion;

c) When temporarily retaining documents relating to a case showing signs of tax evasion, the head of the tax inspection team must make a record of temporary retention and is responsible for safeguarding the retained documents;

d) The tax administration agency must hand 01 copy of the decision on temporary retention and the record of temporary retention relating to a case showing signs of tax evasion to the organisation or individual whose documents are temporarily retained.

Section 7. TAX ASSESSMENT

Article 24. Tax assessment

1. Principles of tax assessment:

a) Tax assessment must be based on the principles of tax administration and on the bases and methods of tax calculation under the law on taxes and the law on customs;

b) The tax administration agency assesses the amount of tax payable, or assesses individual elements and bases of tax calculation in order to determine the amount of tax payable.

2. Cases of tax assessment by the tax authority:

a) Failure to register for tax; failure to declare tax; failure to supplement the tax dossier at the request of the tax authority; or incomplete, untruthful or inaccurate declaration of the bases for tax calculation;

b) A tax declaration dossier has been submitted, but the elements forming the basis for determining the bases for tax calculation cannot be determined, or can be determined but the taxpayer cannot itself calculate the amount of tax payable;

c) Failure to record, or incomplete, untruthful or inaccurate recording of figures in the accounting books for determining the tax payment obligation;

d) Failure to produce accounting books, invoices, documents and other necessary papers relating to determining the amount of tax payable within the prescribed time limit;

dd) Failure to comply with a tax inspection decision as prescribed;

e) Buying, selling, exchanging, accounting and declaring tax according to a value of goods or services that does not match the actual payment price or the normal transaction value on the market, reducing the tax obligation;

g) Buying or exchanging goods using unlawful invoices or documents, or unlawfully using invoices or documents, where the goods or services are real as determined by a competent authority and revenue subject to tax has been declared;

h) Using documents or materials that do not reflect the true nature of the transaction or the actual transaction value in order to reduce the tax obligation; carrying out transactions that do not match their economic substance in order to reduce the tax obligation;

i) Failing to comply with regulations on the obligation to declare and determine related-party transaction prices, or failing to provide information as prescribed by the law on tax administration, for an enterprise with related-party transactions.

3. The Government shall prescribe the following contents: the bases for tax assessment; the methods of tax assessment; the competence and procedures for tax assessment; and the responsibilities of taxpayers, tax declarants and the tax authority in tax assessment.

Article 25. Tax assessment for exported and imported goods

1. Cases of tax assessment by the customs authority for exported and imported goods:

a) The taxpayer relies on unlawful documents, materials or data to declare and calculate tax; fails to declare tax; or declares inaccurately, incompletely or untruthfully contents relating to determining the tax obligation;

b) After the time limit prescribed by the law on customs, other relevant provisions of law, or the written request of the customs authority, the taxpayer fails to provide, refuses or delays or prolongs the provision of dossiers, accounting books, documents, papers, data and figures relating to accurately determining the amount of tax payable, exempted, reduced, refunded, not collected or not liable, as prescribed;

c) The taxpayer fails to prove or explain, or by the prescribed deadline fails to explain, contents relating to determining the tax obligation under law;

d) The taxpayer fails to record, or records incompletely, untruthfully or inaccurately, figures in accounting books, dossiers, documents, data and accounting materials for determining the tax obligation;

dd) The customs authority has sufficient evidence and grounds to determine that the declared value, code or origin of goods does not match reality and affects the tax payable or preferential treatment;

e) Transactions are carried out that do not match their economic substance or actual occurrence, affecting the amount of tax payable, exempted, reduced, refunded, not collected or not liable;

g) The taxpayer cannot itself calculate the amount of tax payable;

h) The taxpayer fails to comply with an inspection decision of the customs authority;

i) Other cases in which the customs authority or another agency discovers that tax declaration and calculation do not comply with the law.

2. The customs authority assesses the amount of tax payable on the following bases: the goods actually exported or imported; the bases and methods of tax calculation; the tax administration database and the commercial database; the customs dossier; accounting materials, books, documents and data; inspection and examination results; conclusions of competent agencies or legally effective court judgments and decisions; and other information relating to the exported or imported goods.

3. The Government shall detail Clauses 1 and 2 of this Article and the following contents: methods of tax assessment; competence and procedures for tax assessment; and the responsibilities of taxpayers, tax declarants and the customs authority in tax assessment.

Chapter III

ELECTRONIC INVOICES AND ELECTRONIC DOCUMENTS

Article 26. Electronic invoices

1. An electronic invoice is an invoice in the form of electronic data created by an organisation, business household or business individual selling goods or providing services to record information on the sale of goods or provision of services under the law on taxes and the law on accounting.

2. Electronic invoices include electronic invoices with a code of the tax authority, electronic invoices without a code of the tax authority, and electronic invoices initiated from cash registers connected to the tax authority for data.

3. Subjects using electronic invoices:

a) Taxpayers use electronic invoices with a code of the tax authority, electronic invoices without a code of the tax authority, or electronic invoices initiated from cash registers connected to the tax authority for data, as prescribed by the Government;

b) Business households and business individuals not required to use electronic invoices under the Government's regulations, and enterprises, economic organisations and organisations that need to use electronic invoices, must declare and pay tax before the tax authority issues an electronic invoice with a code for each occurrence of a transaction selling goods or providing services.

4. Electronic invoice services include services providing solutions to create, transmit and store electronic invoices with or without a code, and electronic invoices initiated from cash registers connected to the tax authority for data. Organisations providing electronic invoice services must meet technical and personnel conditions and ensure information security and data confidentiality as prescribed by the Minister of Finance, and are responsible for coordinating with the tax authority in exchanging and providing information serving tax administration.

5. Principles, rights and responsibilities in creating, managing and using electronic invoices:

a) Organisations, business households and business individuals must create an electronic invoice when selling goods or providing services and deliver it to the buyer in the standard data format, and must state all contents as prescribed by the law on taxes and the law on accounting, ensuring that it fully and truthfully reflects the economic transaction arising, and are responsible before law for the accuracy of the invoice created, except where electronic invoices are not required under the Government's regulations;

b) The registration, management and use of electronic invoices must comply with the law on electronic transactions, the law on accounting and the law on taxes;

c) The time of creating an electronic invoice complies with the Government's regulations;

d) Taxpayers are responsible for deploying a technical infrastructure system meeting the requirements for connecting, storing, securing and retrieving electronic invoices in the standard format and as prescribed by law;

dd) Electronic invoice data is managed centrally and uniformly to build an invoice database, and is connected and shared with relevant agencies and organisations to serve state management and protect the buyer's rights and interests.

The tax authority is responsible for organising, building, managing and operating the electronic invoice data system. On the basis of risk analysis results, the tax authority applies appropriate management measures, including ceasing or temporarily suspending the use of electronic invoices in cases of high tax and invoice risk;

e) Organisations providing electronic invoice services are responsible for building mechanisms to check, detect and warn about the use of electronic invoices and to provide information to the tax authority;

g) The buyer has the right and responsibility to require the seller to provide an electronic invoice when buying goods or services, and is entitled to incentives under law.

6. The Government shall prescribe the following contents: types of electronic invoices; subjects using them; the content and time of creating electronic invoices; cases in which electronic invoices are not required; cases in which the use of electronic invoices is exempt from service fees; and the duties, powers and responsibilities of organisations and individuals in managing and using electronic invoices.

7. The Minister of Finance shall prescribe the following contents: registration to use electronic invoices; the format of electronic invoices; authorisation to create electronic invoices; handling of electronic invoices already created; form symbols, symbols and reference templates of electronic invoices; conversion to the application of electronic invoices; criteria for identifying high-risk taxpayers in registering to use electronic invoices; cases of ceasing or temporarily suspending the use of electronic invoices; and incentive measures encouraging buyers to obtain invoices when buying goods or services and rewards for consumers who denounce sellers who fail to create and deliver electronic invoices, funded by the state budget within the annual regular expenditure estimate as prescribed by law.

Article 27. Electronic documents

1. An electronic document is a document of collection of tax, fees or charges, or a document of tax withholding, in the form of electronic data, issued to the taxpayer by electronic means by the tax administration agency or by an organisation responsible for withholding tax.

2. Principles of creating, managing and using electronic documents:

a) The registration, management and use of electronic documents must comply with the law on electronic transactions, the law on accounting and the law on taxes;

b) An organisation creating an electronic document must fully and truthfully reflect the transaction arising and is responsible before law for the accuracy of the document created.

3. Electronic document services include services providing solutions to create, transmit and store electronic documents. Service-providing organisations must meet technical conditions and ensure data security and confidentiality as prescribed by the Minister of Finance.

4. The Government shall detail the following contents: types of electronic documents; the content and time of creating electronic documents; methods of creating electronic documents and electronic tax administrative documents; connection and transmission of electronic document data; cases of use exempt from service fees; and the duties, powers and responsibilities of organisations and individuals in managing and using electronic documents.

5. The Minister of Finance shall detail the following contents: registration to use electronic documents; the format of electronic documents; handling of electronic documents already created; and form symbols, symbols and reference templates of electronic documents.

Chapter IV

INTERNATIONAL COOPERATION ON TAX AND INTERNATIONAL TAX ADMINISTRATION

Article 28. Scope of international cooperation on tax and international tax administration

1. Concluding and participating in international treaties, international agreements and international forums on tax, and other international organisations.

2. Implementing the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory, serving tax administration.

3. Performing membership obligations under the international treaties and international agreements to which the Socialist Republic of Vietnam is a member or signatory, and of international tax forums, serving tax administration.

Article 29. Principles of international cooperation on tax and international tax administration

1. Respect national sovereignty, equality and mutual benefit.

2. Comply with the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory.

3. Ensure the confidentiality of information and the lawful rights and interests of taxpayers under Vietnamese law and the international treaties, international agreements and relevant international tax commitments to which the Socialist Republic of Vietnam is a member or signatory.

Article 30. Contents of international tax administration by the tax administration agency

1. The subjects of international tax administration are the organisations and individuals within the scope of application of the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory.

2. Tasks of the tax administration agency in international tax administration:

a) Advise the Minister of Finance in proposing to competent agencies and persons the conclusion and implementation of rights and obligations, and in ensuring the interests of the Socialist Republic of Vietnam, under international treaties;

b) Negotiate, sign and implement international tax commitments for implementing Double Taxation Avoidance Agreements, including: the mutual agreement procedure (MAP) and the advance pricing arrangement (APA).

Of which, a MAP is a written agreement between the Vietnamese tax authority and the tax authority of a country or territory that has signed a Double Taxation Avoidance Agreement with Vietnam, to resolve tax disputes for taxpayers so as to avoid double taxation on the same income or property, or to resolve taxation by the tax authority of one country that is contrary to the Double Taxation Avoidance Agreement. An APA is a written agreement between the tax authority and the taxpayer (unilateral APA), or between the Vietnamese tax authority, the taxpayer and the tax authority of a country or territory that has signed a Double Taxation Avoidance Agreement with Vietnam (bilateral or multilateral APA). The agreement aims to determine in advance the method of determining prices in related-party transactions, consistent with the arm's length principle, as the basis for determining the corporate income tax obligation of an enterprise with related-party transactions over a specific period;

c) Negotiate, sign and implement international tax commitments on exported and imported goods;

d) Guide the implementation and handle dossiers for applying Double Taxation Avoidance Agreements and other international tax treaties;

dd) Exploit and exchange information on taxpayers and cooperate professionally on tax with foreign tax authorities under the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory and international tax forums, serving tax administration;

e) Cooperate and provide other administrative assistance on tax with foreign tax authorities and international organisations, consistent with Vietnamese law and the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory;

g) Implement regulations on the Global Minimum Tax, tax administration of enterprises with related-party transactions, and other membership obligations to which the Socialist Republic of Vietnam is a member or signatory;

h) Organise the collection and verification of information from agencies, organisations and taxpayers according to the information exchange standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

3. The Minister of Finance shall prescribe the content, process and procedures for signing and implementing the international commitments specified in Point b, Clause 2 of this Article.

4. The Government shall detail Points e, g and h, Clause 2 of this Article.

Article 31. Principles of implementing MAP and APA

1. Every agreement reached to implement a MAP under the Double Taxation Avoidance Agreements that the Socialist Republic of Vietnam has signed and that are in effect shall be implemented under the provisions of that Double Taxation Avoidance Agreement.

2. The APA mechanism is applied on the basis of the taxpayer's request and agreement between the tax authority and the taxpayer under unilateral, bilateral and multilateral arrangements among the tax authority, the taxpayer and the relevant foreign tax authority or territory, decided by the head of the tax authority as prescribed by the Minister of Finance.

3. Application of the APA mechanism must be based on the taxpayer's information and the databases used in tax administration of enterprises with related-party transactions, including: commercial databases; tax administration databases; data of enterprises publicly disclosed on the securities market, and information and data published on domestic and international goods and services exchanges; information and data published or officially provided to the tax administration agency by ministries, sectors and state agencies as prescribed by law; and information collected through international tax cooperation, exchanged by tax administration agencies of countries and territories under agreements on double taxation avoidance, tax administrative assistance and multilateral information sharing mechanisms.

4. An APA takes effect from the tax period in which the APA is signed or from the year immediately following the year of signing, according to the content agreed by the tax authority and the taxpayer in the agreement.

Chapter V

RISK MANAGEMENT, COMPLIANCE MANAGEMENT, APPLICATION OF TECHNOLOGY, DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 32. Principles of applying risk management, compliance and digital transformation in tax administration

1. The tax administration agency applies risk management and compliance management in order to:

a) Improve the effectiveness of tax administration and optimise the resources of the tax administration agency;

b) Create a transparent and fair business environment, encourage taxpayers to voluntarily comply with the law on taxes, and protect the lawful rights and interests of taxpayers;

c) Prevent, detect, stop and promptly handle acts of non-compliance with the law on taxes.

2. The application of risk management and compliance management must ensure the following principles:

a) Ensure objectivity, transparency, compliance with law and non-discrimination;

b) Be based on objective, comprehensive and up-to-date data analysis;

c) Apply management measures suited to the characteristics, compliance level and risk level of each group and each subject of taxpayers;

d) Give priority to applying modern information technology and automation in collecting and processing data and in assessing and classifying compliance levels and risk levels.

3. The tax administration agency carries out digital transformation and automates management work on the basis of applying science, technology and big data.

4. Transactions between taxpayers and the tax administration agency are carried out electronically through the tax administration information system, except for certain special cases prescribed by the Government.

5. Agencies and organisations shall use the electronic documents provided by the tax administration agency and shall not require taxpayers to produce paper documents where the data already exists in the shared database of state agencies.

6. The Government shall detail Clause 4 of this Article.

Article 33. Risk management in tax administration

1. The tax authority applies risk management in managing tax registration, declaration of tax and other revenues, payment of tax and other revenues, tax and other-revenue debt, refund of tax and other revenues, tax inspection, management and use of invoices and documents, and other professional activities.

2. The customs authority applies risk management to decide on tax inspection in carrying out customs procedures and other professional activities for exported, imported and transit goods under the law on customs.

3. Risk management in tax administration professional activities includes collecting and processing tax information; building criteria and organising the assessment and classification of risk levels in tax administration activities; and organising the implementation of appropriate tax administration measures.

4. The tax administration agency applies the tax administration information system to integrate and process data serving the application of risk management and automation in tax administration professional activities.

5. The Minister of Finance shall prescribe the following contents: criteria for assessing and classifying risk levels and the application of risk management in tax administration professional activities.

Article 34. Compliance management in tax administration

1. The tax authority carries out compliance management to allocate resources effectively, encourage voluntary compliance and create a fair business environment, including:

a) Building a system to assess and classify the level of taxpayers' compliance with the law on taxes, while maintaining an electronic record for each taxpayer, including information on: the frequency of violations of the law on taxes; the nature and extent of violations; the level of cooperation with the tax administration agency in carrying out tax procedures, inspection and complying with handling decisions; and other information relating to the tax obligation;

b) Combining communication, support and encouragement of voluntary taxpayer compliance with inspection and supervision measures based on the results of assessing compliance levels, risk levels and taxpayers' compliance behaviour;

c) Applying a priority regime to taxpayers who comply well with the law on taxes and are ready to connect and share electronic data with the tax administration agency, including data on accounting books, invoices, documents and materials relating to the tax obligation, through the tax administration information system as prescribed by the Government.

The Government shall detail the conditions, scope and forms of applying the priority regime to law-abiding taxpayers.

2. The customs authority organises the uniform application of legal compliance management for taxpayers, including: building and managing taxpayer records; building criteria and criteria indicators and organising the assessment of taxpayers' legal compliance; supporting and encouraging taxpayers to improve their compliance capacity; and applying inspection, supervision, post-clearance audit and other professional measures according to the taxpayer's level of legal compliance as prescribed by law.

3. The Minister of Finance shall prescribe criteria for assessing taxpayers' legal compliance and compliance management activities in tax administration.

Article 35. Tax administration information system

1. The tax administration information system processes in a centralised and integrated manner; provides end-to-end online public services and digital services to taxpayers; and ensures that information and data are collected, processed, stored, updated and managed accurately, completely and promptly. The entire process is recorded, with history stored on the system.

2. The tax administration database is built, developed and operated on a digital data platform, connected and synchronised with the national database system and the databases of Ministries, sectors, international cooperation organisations and relevant organisations. The tax administration agency is entitled to collect, access, use and procure commercial databases available on the market in accordance with law.

3. The Minister of Finance shall prescribe technical standards and build the information technology infrastructure serving connection, information exchange and data sharing with relevant parties as prescribed by law. Ministries, ministerial-level agencies, agencies attached to the Government, local governments and relevant units are responsible for building and deploying information technology systems meeting the requirements for connection and information exchange through the national data integration and sharing platform as prescribed, and for ensuring the accuracy, completeness and timeliness of the data provided.

4. The tax administration agency uses the tax administration information system to issue tax administrative documents, notices and decisions automatically on the basis of professional procedures, management criteria and data on the system. Automatic tax administrative documents, notices and decisions are signed with the digital signature of the tax administration agency and have the same legal value as paper documents. The handling process is recorded, with history stored on the tax administration information system, and allows taxpayers to look up, make proposals, give feedback and request clarification of relevant information.

Article 36. Ensuring information security and managing information technology risks

1. Manage information technology risks in tax administration as prescribed by law.

2. Ministries, ministerial-level agencies, agencies attached to the Government, local governments, relevant units and the tax administration agency are responsible for:

a) Ensuring cyber safety and security and the confidentiality of taxpayer information throughout the building, deployment and operation of the tax administration information system;

b) Managing information technology risks in tax administration;

c) Fully ensuring the rights and obligations of taxpayers in the event of a technology incident, so that taxpayers' performance of their tax obligations is not interrupted.

3. Where a technical incident of the tax administration information system arises when a taxpayer conducts an electronic transaction, preventing the taxpayer from performing the tax obligation by the prescribed deadline, the taxpayer shall not be subject to administrative penalties for violations in tax administration and shall not be charged late-payment interest, and the incident period shall not count towards the tax authority's time for settling the tax dossier.

4. The Government shall detail this Article.

Chapter VI

RIGHTS AND OBLIGATIONS; DUTIES AND POWERS OF RELEVANT PARTIES IN TAX ADMINISTRATION

Article 37. Rights and obligations of taxpayers

1. Taxpayers have the following rights:

a) To receive support and guidance in performing tax obligations; and to be provided with information and documents for performing tax obligations and exercising tax rights;

b) To look up, view, print and use electronic documents that the taxpayer has sent to the tax administration information system under this Law and the law on electronic transactions; and to request the withholding organisation to issue electronic withholding documents;

c) To sign contracts with tax agents and customs procedure agents for tax agent and customs procedure agent services; and to authorise others to declare and pay tax on their behalf under the law on taxes, tax administration and customs;

d) To be subject to the priority regime under the law on tax administration and customs if fully meeting the conditions for the priority regime under law;

dd) To look up the status of performing tax obligations and receive notices of tax debt through the electronic transaction account provided by the tax administration agency;

e) To receive notices, decisions, records and conclusions relating to determining the tax obligation from functional agencies when conducting inspection, examination and audit;

g) To be explained the calculation of tax and other revenues, tax assessment, and the handling of tax and other revenues; to reserve opinions and explanations; and to know the time limit for settling tax refunds, the tax amount not refunded and the legal basis for the tax amount not refunded;

h) Not to submit documents or materials, nor to send information, already available in tax dossiers that the tax administration agency already has, except where contents change or at the request of the tax administration agency to serve tax inspection;

i) To request confirmation of completion of the tax payment obligation;

k) To have information kept confidential under Article 7 of this Law;

l) To file complaints about and bring lawsuits against administrative decisions and administrative acts on tax relating to the taxpayer's lawful rights and interests;

m) To denounce violations of the law by tax administration officials and other organisations and individuals under the law on denunciations;

n) To be compensated for damage under the law on State liability for compensation if unlawfully damaged by the tax administration agency or tax administration officials;

o) Not to be subject to administrative penalties for violations in tax and invoice administration and not to be charged late-payment interest where the taxpayer performed tax and invoice obligations in accordance with an administrative document or handling decision of the tax administration agency or a relevant competent state agency relating to the content determining the taxpayer's tax and invoice obligations;

p) To request appraisal of exported and imported goods relating to the tax obligation;

q) To request checking and adjustment of information if discovering discrepancies on state budget payment documents or data provided by the tax administration agency;

r) When the tax administration agency conducts tax inspection, the taxpayer has the right to refuse inspection at the taxpayer's premises when there is no decision of a competent agency on inspection at the taxpayer's premises; to refuse inspection at the head office of the tax administration agency when there is no notice from the tax administration agency requesting explanation or supplementation of information and documents; to refuse to provide information and documents unrelated to the inspection content or constituting state secrets, unless otherwise provided by law; to provide explanations on matters relating to the inspection content and reserve opinions; to file complaints, bring lawsuits and claim compensation for damage under law; to denounce violations of the law in the course of tax inspection; and other rights under the law on specialised inspection.

2. Taxpayers have the following obligations:

a) To register for tax and use the tax code as prescribed;

b) To declare accurately, truthfully and completely and to submit tax dossiers on time; and to be responsible before law for the accuracy, truthfulness and completeness of tax dossiers and of documents provided to the tax administration agency in the course of settling tax dossiers;

c) To pay in full and on time tax, other revenues, late-payment interest and fines. Where the tax administration agency has provided an identification code for the amount payable, the taxpayer shall pay according to that identification code;

d) To comply with the accounting and statistics regime and the use of invoices and documents as prescribed;

dd) To record accurately, truthfully and completely the activities giving rise to tax obligations and tax deductions and the transactions for which tax information must be declared;

e) To create and deliver invoices and documents to the buyer in the correct quantity, type and actual payment value when selling goods or providing services as prescribed by law;

g) To provide accurately, completely and promptly information and documents relating to determining the tax obligation, in paper or electronic form; to provide information to the tax administration agency for exchange of information with foreign tax administration agencies under the international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory; and to explain the calculation and declaration of tax and other revenues and payment of tax and other revenues at the request of the tax administration agency;

h) To comply with the decisions, notices and requests of the tax administration agency and tax administration officials as prescribed by law;

i) To be responsible for performing tax and other-revenue obligations as prescribed by law, including where a legal representative or authorised representative carrying out tax or other-revenue procedures on behalf of the taxpayer does so in violation of regulations;

k) To operate the technical infrastructure for conducting electronic transactions and connecting tax obligation information with the tax administration agency;

l) To use goods and services exempt from tax or other revenues, or not liable to tax, for the purpose declared; if the purpose is changed, to re-declare and pay tax, other revenues and amounts arising as prescribed by law;

m) Taxpayers with related-party transactions must prepare, retain, declare and provide dossiers on related-party transactions and on the taxpayer's related parties, including related parties abroad;

n) Taxpayers that are social enterprises are responsible for accurately, truthfully and completely declaring revenues from cooperation, sponsorship and economic contracts with foreign organisations and individuals used for social and environmental purposes under the law on taxes and relevant law;

o) Taxpayers must pay the tax and other revenues assessed under the tax or other-revenue handling decision of the tax administration agency. Where a taxpayer disagrees with the tax or other revenues assessed by the tax administration agency, the taxpayer must still pay that tax or other revenues, and has the right to request the tax administration agency to explain, or to file a complaint or lawsuit about the tax assessment. The taxpayer is responsible for providing dossiers and documents to substantiate the complaint or lawsuit;

p) When the tax administration agency conducts tax inspection, the taxpayer is obliged to comply with the tax administration agency's decision on inspection at the taxpayer's premises; comply with the notice requesting explanation or supplementation of information and documents from the tax administration agency; provide promptly, completely, accurately and truthfully information and documents relating to the tax inspection content; sign the tax inspection record within the time limit prescribed by law; and comply with the conclusion and decision handling the tax inspection results.

3. The Minister of Finance shall detail the procedures for checking and adjusting information and confirming completion of the tax payment obligation at the taxpayer's request.

Article 38. Duties and powers of tax administration agencies and tax administration officials

1. Duties of tax administration agencies and tax administration officials:

a) To organise the implementation of revenue management for the taxes prescribed by the law on taxes, late-payment interest, and money collected from administrative penalties imposed by the tax administration agency under the law on handling of administrative violations;

b) To organise the implementation of revenue management for other revenues, including: fees and charges under the Law on Fees and Charges; land use fees; land rents; mineral exploitation rights fees; water resource exploitation rights fees; sea area use fees; revenues from ownership conversion of enterprises and public non-business units; revenues from transfer of capital and of rights to purchase shares and contribute state capital in enterprises; post-tax profit remaining after setting aside funds as prescribed by enterprises in which the State holds 100% of charter capital, and dividends and profits distributed on state capital in enterprises as prescribed; and other state budget revenues under law.

For fees and charges not directly collected by the tax administration agency, the agencies and organisations assigned to collect fees and charges under the Law on Fees and Charges shall carry out revenue management contents under Clause 7, Article 39 of this Law.

For revenues within the state management domain of other agencies and organisations but assigned to the tax administration agency to collect, the agency or organisation managing the revenue is responsible for transferring information on determining the financial obligation and the obligation to pay the state budget to the tax administration agency organising the collection, and is responsible for the accuracy, completeness and timeliness of that information under law. Where information relating to determining the financial obligation or obligation to pay the state budget already transferred to the tax administration agency changes, the agency or organisation managing the revenue is responsible for notifying the tax administration agency to adjust and notify the taxpayer of the tax and other revenues, late-payment interest and fines payable;

c) To communicate, disseminate, guide and explain the law on taxes to taxpayers; to publicise tax administrative procedures and processes, programmes encouraging voluntary compliance and the priority regime at offices and public administration service centres at provincial and commune levels, on the tax administration information system and through mass media; and to apply digital technology to improve the effectiveness of supporting taxpayers in declaring, reporting and performing tax obligations and to improve compliance with the law on taxes;

d) To provide and share taxpayer information serving tax administration as prescribed;

dd) To confirm the performance of tax obligations and handle checking and adjustment of information in the order and procedures prescribed by law; and to confirm completion of a transaction where the taxpayer completes the transaction electronically;

e) To provide information on the status of the taxpayer's tax obligations (including overpaid tax and other revenues) and notify tax debt through the taxpayer's electronic transaction account;

g) To compensate taxpayers for damage under the law on State liability for compensation in cases of unlawfully causing damage;

h) To carry out tax appraisal at the request of a competent state agency in order to determine the tax obligation payable;

i) To build and operate electronic information systems and apply information technology and digital transformation in tax administration; to ensure data security and interconnection with the systems of relevant state agencies;

k) To carry out accounting of tax, other revenues, late-payment interest and fines that the tax administration agency must collect, has collected, exempted, reduced, written off or refunded, under the law on accounting and the law on the state budget;

l) To organise tax statistics work as prescribed by law;

m) To administer tax on cross-border transactions, the digital economy, e-commerce, digital assets, and newly arising types of economic activity and transaction;

n) Tax administration officials have the duty, and bear responsibility, to settle tax dossiers within the scope of dossiers, documents and information provided by the taxpayer, the tax administration database, information provided by competent state agencies relating to the taxpayer, and the results of applying risk management in tax administration, ensuring compliance with their functions and duties and with the law on taxes, tax administration and other relevant provisions of law, and do not bear responsibility for contents in documents, papers and materials in the tax dossier that were previously accepted, appraised, approved or settled by other competent agencies or persons;

o) The tax administration agency is responsible for supporting taxpayers who face difficulties in carrying out tax procedures.

2. Powers of the tax administration agency:

a) To require the taxpayer to provide information and documents relating to the tax obligation, including information on investment, owners, bank accounts and finance, and explanations relating to declaring, calculating and paying tax and other revenues; to require relevant organisations and individuals to provide information and documents serving tax administration, exchange of information with foreign tax authorities under international treaties or international agreements on tax, and coordination in performing tax obligations; to purchase and use domestic and foreign information and data serving tax administration; and to use information from national databases and specialised databases to carry out tax administration and settle administrative procedures;

b) To conduct tax inspection; to assess tax as prescribed; to enforce administrative decisions on tax; to impose administrative penalties and publicise violations through mass media; to apply preventive measures and measures ensuring the imposition of penalties under law, including requiring suspension of business and requiring the business registration agency to suspend changes to the registration particulars of enterprises, cooperatives, cooperative unions, cooperative groups and business households while tax violations are being handled; and to authorise organisations and individuals to collect tax as prescribed by the Minister of Finance.

3. The Government shall detail Clause 1 of this Article.

Article 39. Duties, responsibilities and powers of state agencies, inspection and supervision agencies, the Vietnam Fatherland Front, socio-political-professional organisations, social organisations and socio-professional organisations in tax administration

1. The Government has the following duties and powers:

a) To uniformly manage tax administration at state level, ensuring close coordination between sectoral management agencies and localities in tax administration;

b) To extend the deadline for paying tax, other revenues, late-payment interest and fines for subjects, sectors and lines of production and business in cases of special difficulty in particular periods;

c) To report to the National Assembly, the National Assembly Standing Committee and the President on the status of tax administration upon request.

2. The Ministry of Finance is responsible for assisting the Government in uniformly managing, at state level, tax and other state budget revenues.

3. Ministries, ministerial-level agencies and agencies attached to the Government, within their scope of state management, have the following responsibilities:

a) To coordinate with the Ministry of Finance in implementing tax policies, tax administration and digital transformation, and in sharing information and data to prevent tax evasion, tax fraud and budget revenue loss in business activities on digital platforms, e-commerce, cross-border services, new business models and other business fields;

b) To connect and share information serving tax administration with the tax administration agency electronically.

4. People's Councils at all levels, within the scope of their duties and powers, decide annual budget revenue tasks and supervise the implementation of the law on taxes in their localities.

5. People's Committees at all levels, within the scope of their duties and powers, have the following duties:

a) To direct relevant local agencies to coordinate with the tax administration agency in preparing estimates and organising the performance of tasks of collecting tax and other state budget revenues in the locality; and to carry out seizure and auction of property against taxpayers subject to enforcement of administrative decisions on tax administration by the measure of seizure and auction of seized property;

b) To coordinate with the Ministry of Finance, the tax administration agency and other competent agencies in administering and implementing the law on taxes;

c) To impose administrative penalties and settle complaints and denunciations relating to the implementation of the law on taxes within their competence;

d) To perform the function of state management of fees, charges and other state budget revenues not collected by the tax administration agency, within the competence of People's Committees at all levels.

6. State agencies and organisations assigned to manage the collection of other state budget revenues shall organise collection into the state budget under specialised law, shall be subject to the provisions of this Law on calculating late-payment interest and handling overpaid amounts, and shall propose that competent state agencies apply the enforcement measures specified in Points c, d and h, Clause 1, Article 49 of this Law, including:

a) Money collected from administrative penalties by state agencies and organisations assigned to manage the collection, under the law on handling of administrative violations;

b) Money paid into the state budget under the law on management and use of public property from managing, using and exploiting public property for business purposes, leasing, joint ventures and associations, and disposing of public property after performing tax, fee and charge obligations;

c) Money for the right to use radio frequencies;

dd) Aid revenues;

đ) Late-payment interest on the revenues under this Clause;

e) Other revenues under law.

7. State agencies and organisations assigned to collect fees and charges shall organise collection into the state budget under the Law on Fees and Charges; shall be subject to the provisions of this Law on calculating late-payment interest and handling overpaid amounts; and shall propose that competent state agencies apply the enforcement measures specified in Points c, d and h, Clause 1, Article 49 of this Law.

8. State agencies are responsible for providing taxpayer information to the tax administration agency electronically:

a) Agencies issuing certificates and licences are responsible for providing information on the content of investment registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, business household registration certificates, information on owners, practising licences, establishment and operation licences, and certificates of change of business registration particulars of organisations and individuals, and other information at the request of the tax administration agency;

b) The State Treasury provides information on the tax, other revenues, late-payment interest and fines paid and refunded by taxpayers;

c) State management agencies for housing and land provide information on the status of land use and house ownership of organisations, households, business households and business individuals;

d) Police agencies provide and exchange information when discovering that a taxpayer has committed a violation showing signs of a crime in the field of taxation; and provide information on exit and entry and on registration and management of the taxpayer's means of transport;

dd) State management agencies for trade provide information on Vietnam's and foreign management policies for exported, imported and transit goods, and information on market management;

e) Courts provide and exchange information on the settlement of rehabilitation and bankruptcy, on persons declared by a Court, or whose declaration was revoked by a Court, as dead, missing or having lost civil act capacity, and on inheritance under the civil law;

g) State agencies provide fully, promptly and accurately the information requested by the tax authority for implementing international agreements or international treaties on tax to which the Socialist Republic of Vietnam is a member or signatory.

9. Duties and powers of the State Audit:

a) To audit the activities of the tax administration agency under the law on state audit, the law on taxes and other relevant provisions of law;

b) Where the State Audit directly audits a taxpayer under the Law on State Audit and makes recommendations on the taxpayer's tax obligation and other revenues payable to the state budget, the State Audit is responsible for identifying the taxpayer's violations in the field of tax administration and sending the audit record or report to the taxpayer, and the taxpayer is responsible for implementing the recommendations under the State Audit's audit record or report. The tax administration agency, on the basis of the taxpayer's administrative violations in the document prepared by the State Audit and sent to the tax administration agency, shall impose administrative penalties for violations in tax administration under the Law on Handling of Administrative Violations and this Law. Where the taxpayer disagrees with the State Audit's recommendations, the taxpayer has the right to file a complaint about them;

c) Where the State Audit does not directly audit the taxpayer but audits at the tax administration agency, with recommendations stated in the audit report relating to the taxpayer's tax obligation and other revenues payable to the state budget, the State Audit is responsible for identifying the taxpayer's violations in the field of tax administration and sending to the taxpayer extracts of the documents containing recommendations relating to the tax obligation and other revenues payable for implementation. The tax administration agency is responsible for organising the implementation of the State Audit's recommendations. Where the taxpayer disagrees with the tax obligation and other revenues payable, the taxpayer shall send a written request to the tax administration agency and the State Audit for review of the tax obligation and other revenues payable. On the basis of the taxpayer's request, the State Audit shall preside over, and coordinate with the tax administration agency in, accurately determining the taxpayer's tax obligation and other revenues, and bears responsibility under law.

10. Duties and powers of inspection agencies:

a) To inspect the activities of the tax administration agency under the law on inspection, the law on taxes and other relevant provisions of law;

b) Where an inspection agency directly inspects a taxpayer under the Law on Inspection and its conclusion addresses the taxpayer's tax obligation and other revenues payable to the state budget, the inspection agency is responsible for identifying the taxpayer's violations in the field of tax administration and sending the record, conclusion or post-inspection handling decision to the taxpayer, and the taxpayer is responsible for implementing the inspection agency's conclusion or post-inspection handling decision. The tax administration agency, on the basis of the taxpayer's administrative violations in the document prepared by the inspection agency and sent to the tax administration agency, shall impose administrative penalties for violations in tax administration under the Law on Handling of Administrative Violations and this Law. Where the taxpayer disagrees with the conclusion or post-inspection handling decision and the inspection agency's determination of violations in the field of tax administration, the taxpayer has the right to file a complaint about the inspection agency's conclusion or decision;

c) Where an inspection agency does not directly inspect the taxpayer but inspects at the tax administration agency, with recommendations stated in the inspection conclusion or post-inspection handling decision relating to the taxpayer's tax obligation and other revenues payable to the state budget, the inspection agency is responsible for identifying the taxpayer's violations in the field of tax administration and sending to the taxpayer extracts of the conclusion or post-inspection handling decision relating to the tax obligation and other revenues payable for implementation. The tax administration agency is responsible for organising the implementation of the inspection agency's conclusion or post-inspection handling decision. Where the taxpayer disagrees with the tax obligation and other revenues payable, the taxpayer shall send a written request to the tax administration agency and the inspection agency for review of the tax obligation and other revenues payable. On the basis of the taxpayer's request, the inspection agency shall preside over, and coordinate with the tax administration agency in, accurately determining the taxpayer's tax obligation and other revenues, and bears responsibility under law.

11. Investigation agencies, the Procuracy and Courts, within the scope of their duties and powers, are responsible for receiving, processing and settling reports and denunciations of crime, and for recommending prosecution, prosecuting, investigating, indicting and adjudicating crimes in the field of taxation promptly and strictly under law, and for notifying the tax administration agency of the handling results.

12. Duties and powers of competent state agencies in inspecting and supervising the implementation of the law on taxes, fees and charges:

a) To inspect and supervise the implementation of the law on taxes, fees and charges by tax administration agencies at all levels and fee- and charge-collecting organisations under the law on specialised inspection;

b) To organise inspection and supervision under periodic or ad hoc plans, comprehensively or thematically, at the head office of the inspecting agency or at the inspected or supervised unit;

c) To issue inspection decisions in writing, make inspection records and comply with the order and procedures under the law on specialised inspection;

d) To require the inspected or supervised unit and relevant agencies, organisations and individuals to explain and provide fully and on time the dossiers and documents serving inspection and supervision, and to be responsible before law for the accuracy and truthfulness of the information provided.

13. Duties and powers of the Vietnam Fatherland Front:

a) To communicate and mobilise all strata of the People to strictly comply with the law on taxes;

b) To carry out social supervision and critique on tax; and to reflect and make recommendations to state agencies for consideration and settlement of tax matters under law.

14. Socio-political-professional organisations, social organisations and socio-professional organisations have the duty to coordinate with the tax administration agency in communicating, disseminating and educating members about the law on taxes and providing information relating to tax administration.

15. The Government shall detail this Article and the following contents: the content, form, scope and time limit for providing information, and the responsibilities and powers of relevant parties in sharing and connecting information serving tax administration.

Article 40. Duties, responsibilities and powers of other organisations and individuals in tax administration

1. Information and press agencies have the following duties and powers:

a) To communicate and disseminate tax policies and laws, to commend organisations and individuals that comply well with the law on taxes, and to reflect and criticise violations of the law on taxes;

b) To coordinate with tax administration agencies in publishing and providing information as prescribed by law.

2. Credit institutions, branches of foreign banks, payment service providers and payment intermediary service providers have the following duties and powers:

a) To coordinate with the tax administration agency and the State Treasury in carrying out electronic payment of tax and other revenues and electronic tax refunds for taxpayers; to process and reconcile data on electronic payment of tax and other revenues and electronic tax refunds; to transmit and receive electronic tax payment documents, transfer money into the budget and send information to the tax administration agency fully, accurately and promptly as prescribed by law; not to cancel a money transfer order after the tax payment information has been transmitted to the tax administration agency; to support taxpayers in the process of electronic tax payment; and to keep confidential the information of taxpayers and customs declarants as prescribed by law;

b) To periodically provide information on payment account numbers by taxpayer's tax code when opening and closing payment accounts at payment service providers permitted to open payment accounts;

c) To connect and share information on transactions and other information of taxpayers serving tax administration; to provide information on abnormal transactions; and to provide fully, promptly and accurately the information requested by the tax authority for implementing international treaties or international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory, at the request of the tax administration agency;

d) To receive electronically enforcement decisions applying the measures of deducting money from accounts and blocking accounts of taxpayers subject to enforcement of administrative decisions on tax administration; and to deduct money for paying tax and other revenues from the taxpayer's account, and block the account of a taxpayer subject to enforcement of administrative decisions on tax administration, at the request of the tax administration agency;

dd) Where a taxpayer has a guarantee for the tax, late-payment interest, fines and other state budget revenues payable under this Law but fails to pay on time, the guarantor organisation is responsible for paying in full the tax, late-payment interest, fines and other state budget revenues on behalf of the taxpayer within the scope of the guarantee agreed in the contract, agreement or commitment and within the guarantee term;

e) Payment service providers (excluding the State Bank) provide, at the request of the customs authority, information on imported goods mortgaged as collateral for loans;

g) Where the secured party (excluding the State Bank) sells collateral to handle debt under the law on handling of collateral and the law on credit institutions, the secured party or the buyer under an agreement under the civil law is responsible for declaring and fully paying the tax obligations relating to the collateral-handling transaction on behalf of the guarantor.

Where the collateral sold is imported goods exempt from tax or not liable to tax, the seller of the collateral or the buyer under an agreement under the civil law is responsible for declaring and fully paying the tax obligations relating to the collateral on behalf of the guarantor;

h) Where tax or other revenues are paid late or incompletely into the state budget through the fault of a payment service provider or payment intermediary service provider, resulting in the taxpayer being charged late-payment interest, the payment service provider or payment intermediary service provider is responsible for paying the late-payment interest to the taxpayer under this Law;

i) Payment intermediary service providers are responsible for coordinating with the tax administration agency in tax collection.

3. Other organisations and individuals have the following duties, responsibilities and powers:

a) To provide information relating to identifying taxpayers and tax obligations, and to provide fully, promptly and accurately the information requested by the tax administration agency for implementing international treaties or international agreements on tax to which the Socialist Republic of Vietnam is a member or signatory, at the request of the tax administration agency;

b) To coordinate with the tax administration agency in implementing decisions on administrative penalties for violations in tax administration;

c) To denounce violations of the law on taxes to the tax administration agency or competent state agencies;

d) To require sellers of goods and providers of services to deliver invoices and sales documents in the correct quantity, type and actual payment value when purchasing goods or services;

dd) Persons authorised to pay tax, guaranteeing tax or paying tax on behalf of the taxpayer are responsible for providing information on exported and imported goods to the tax administration agency as the basis for tax assessment under Article 25 of this Law;

e) Other agencies, organisations and individuals relating to the taxpayer are responsible for coordinating in providing information serving tax administration, in paper or electronic documents, at the request of the tax administration agency;

g) E-commerce platform management organisations, digital asset service providers, logistics service providers, international card organisations, and foreign organisations providing payment services, payment intermediary services and electronic transaction processing services to organisations and individuals in Vietnam are responsible for providing information to the tax administration agency periodically or on request;

h) Organisations and individuals paying income provide to the tax administration agency information on income payments and the tax withheld from taxpayers, and on tax and other revenues declared and paid on behalf, as prescribed by the Government;

i) Third parties that owe debts to, or hold money or other property of, a subject of enforcement provide information on the debts, money or other property they hold of that subject, and are responsible for paying the tax debt on behalf of the subject of enforcement;

k) Agencies and organisations collecting auction proceeds are responsible for providing the customs authority with information on the name, quantity and value of goods seized and auctioned, for the customs authority to assess tax on imported goods that have not completed customs procedures and are seized and auctioned by the customs authority to enforce administrative decisions on tax administration in the customs field, and on goods exempt from tax or not liable to tax that are seized and auctioned under decisions of competent agencies or court judgments or decisions and are subject to tax;

l) Where an auction organisation sells collateral to satisfy the obligations of the taxpayer, if ownership and use rights of the asset have passed to the auction organisation, the auction organisation is responsible for declaring and paying the tax, late-payment interest, fines and other state budget revenues arising from the collateral. If the collateral remains owned and used by the taxpayer, the auction organisation is responsible for withholding and paying on behalf the taxpayer's tax and other-revenue obligations relating to the collateral as prescribed. The auction organisation is responsible for declaring and fully paying, on behalf of the taxpayer, the tax obligations relating to collateral that is imported goods exempt from tax or not liable to tax, as prescribed.

4. Where the organisations specified in Points a, b, c, d, dd and e of Clause 3 of this Article discover errors or omissions requiring adjustment in information exchanged or provided between agencies, they shall send a dossier for checking and adjusting information as prescribed.

5. Tax agents, and business households and business individuals providing tax procedure services:

a) A tax agent is an enterprise established and operating under law, with at least 02 persons meeting the standards for providing tax consultancy services, working full-time at the enterprise, performing tax procedure services under agreement with taxpayers;

b) A business household or business individual providing tax procedure services is an individual meeting the standards for providing tax consultancy services and operating under law, performing tax procedure services under agreement with taxpayers;

c) Services provided by tax agents, and by business households and business individuals providing tax procedure services, to taxpayers under contract include: procedures for tax registration, tax declaration, tax payment and tax finalisation; preparing dossiers requesting tax exemption, tax reduction and tax refund, and other tax procedures on behalf of taxpayers; tax consultancy services; and accounting services under the law on accounting;

d) Tax agents, and business households and business individuals providing tax procedure services, have the following rights and obligations: to comply with this Law, the law on taxes and other relevant provisions of law in practising tax procedure services; and to be responsible before law and before taxpayers for the content of services provided.

6. Customs procedure agents comply with the law on customs.

7. The Minister of Finance shall prescribe the management of business activities providing tax procedure services.

8. The Government shall detail the following contents: the duties and powers of information and press agencies and of credit institutions, branches of foreign banks, payment service providers, payment intermediary service providers and online payment service providers; the content, form, method and time limit for providing information in sharing and connecting information serving tax administration under this Article; and the standards for providing tax procedure services.

Chapter VII

COMPLAINTS, DENUNCIATIONS AND DISPUTE SETTLEMENT

Article 41. Complaints, denunciations and settlement of tax disputes

1. Taxpayers, organisations and individuals have the right to file complaints with competent authorities about administrative decisions and administrative acts of the tax administration agency or of persons with competence in the tax administration agency when they have grounds to believe that such decisions or acts are unlawful and directly infringe their lawful rights and interests. Complainants are informed of the order and procedures for settling complaints on the tax administration information system as prescribed by law.

2. Individuals have the right to denounce violations of the law on taxes by taxpayers, tax administration officials or other organisations and individuals.

3. The competence, order and procedures for settling complaints and denunciations comply with the law on complaints and denunciations.

4. Tax disputes with a foreign element between taxpayers that are foreign or Vietnamese organisations or individuals and the Vietnamese tax administration agency, relating to tax obligations arising in Vietnam or abroad, may be settled through:

a) The order and procedures for complaints under the law on complaints;

b) The order and procedures of litigation under the law on administrative procedure;

c) The dispute settlement mechanism prescribed in contracts, agreements and Government guarantee commitments and in international treaties on tax and other international treaties to which the Socialist Republic of Vietnam is a member or signatory (if any).

Article 42. Responsibilities and powers of the tax administration agency in settling tax complaints

1. A tax administration agency that receives a complaint about the implementation of the law on taxes has the right to require the complainant to provide dossiers and documents relating to the complaint; if the complainant refuses to provide them, it has the right to refuse to consider and settle the complaint.

2. The tax administration agency must refund tax, other revenues, late-payment interest and fines wrongly collected to the taxpayer or third party within 15 days from the date of receiving the handling decision of the competent agency.

3. For complex complaints, the head of the tax administration agency who settles the complaint shall consult relevant agencies and organisations, including in first-instance complaints. When consulting, the head of the tax administration agency must issue a decision establishing a Consultation Council. The Consultation Council operates on a collective basis and votes by majority. The voting result is a reference for the head of the tax administration agency in deciding on the settlement of the complaint. The head of the tax administration agency makes the decision and is responsible for the decision settling the complaint.

Article 43. Lawsuits

Lawsuits against administrative decisions and administrative acts of the tax administration agency, persons with competence in the tax administration agency, or state agencies are conducted under the law on administrative procedure.

Chapter VIII

HANDLING OF ADMINISTRATIVE VIOLATIONS IN TAX ADMINISTRATION AND ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX ADMINISTRATION

Section 1. HANDLING OF ADMINISTRATIVE VIOLATIONS IN TAX ADMINISTRATION

Article 44. Principles of imposing administrative penalties for violations in tax administration

1. Administrative penalties for violations in tax administration are imposed under the law on tax administration and the law on handling of administrative violations.

2. Cases not subject to administrative penalties for violations in tax administration:

a) Where the taxpayer commits the act of incorrect declaration specified in Clause 2, Article 45 of this Law but has made a supplementary declaration of the tax declaration dossier and voluntarily paid in full the tax payable before the tax authority announces a tax inspection decision, before another competent agency announces an inspection or examination decision at the taxpayer's premises, before the tax authority discovers it other than through tax inspection at the taxpayer's premises, or before another competent agency discovers it; an individual directly finalising personal income tax who submits the personal income tax finalisation dossier late where a refundable tax amount arises; and other cases not subject to administrative penalties under this Law, other relevant provisions of law and other cases as prescribed by the Government;

b) Where the taxpayer commits the act of incorrect declaration specified in Clause 3, Article 45 of this Law but has made a supplementary declaration before the customs authority notifies direct inspection of the customs dossier for goods undergoing customs procedures; the taxpayer makes a supplementary declaration within 60 days from the date of customs clearance and before the decision on inspection or examination of cleared goods or post-clearance audit; and other cases as prescribed by the Government.

3. Fines in administrative penalties for violations in tax administration are applied as follows:

a) A fine of 10% of the under-declared tax payable, or of the overstated tax in cases of exemption, reduction, refund or non-collection, for the act specified in Point a, Clause 3, Article 45 of this Law;

b) A fine of 20% of the under-declared tax payable, or of the overstated tax in cases of exemption, reduction, refund or non-collection, for the acts specified in Clause 2 and Points b and c, Clause 3, Article 45 of this Law;

c) A fine of from 01 to 03 times the evaded tax for the act specified in Clause 4, Article 45 of this Law.

4. For the same administrative violation in tax administration, the fine for an organisation is 02 times the fine for an individual. In particular, for acts of incorrect declaration resulting in under-payment of tax or an increase in tax exempted, reduced, refunded or not collected, and for acts of tax evasion, the fine does not differ between organisations and individuals.

5. Where a taxpayer is subject to tax assessment under Articles 24 and 25 of this Law, depending on the nature and extent of the violation, the taxpayer may be subject to administrative penalties for violations in tax administration under this Law.

6. Where a violation of the law on tax administration reaches the level requiring criminal liability, the provisions of criminal law apply.

7. For violations of tax procedures, the limitation period for imposing penalties is 02 years. For tax evasion not yet at the level of criminal liability, and for incorrect declaration resulting in under-payment of tax or an increase in tax exempted, reduced, refunded or not collected, the limitation period for imposing penalties is 05 years. The point from which the limitation period for administrative penalties is calculated complies with the law on handling of administrative violations.

8. After the limitation period for imposing administrative penalties for violations in tax administration has expired, the taxpayer is not penalised but must still pay into the state budget in full the under-paid tax, evaded tax, wrongly exempted, reduced, refunded or uncollected tax, and late-payment interest, going back 10 years from the date the violation is discovered. Where the taxpayer has not registered for tax, the taxpayer must pay in full the under-paid tax, evaded tax and late-payment interest for the entire period going back from the date the violation is discovered.

9. A taxpayer fined for an administrative violation in tax administration who suffers damage in a force majeure case specified in Clause 21, Article 4 of this Law is exempt from the fine. The total exempted fine shall not exceed the value of the damaged property and goods. Fines for administrative violations in tax administration are not exempted in cases where the decision imposing administrative penalties for violations in tax administration of the tax administration agency or a competent state agency has been fully implemented.

10. The Government shall detail this Article.

Article 45. Violations in the field of tax administration

1. Violations of procedures for tax, invoices and electronic documents.

2. The act of incorrectly declaring the bases for tax calculation, or incorrectly determining cases of tax exemption, reduction or refund, or using unlawful invoices or documents not through the fault of the buyer, resulting in under-payment of tax or an increase in tax exempted, reduced or refunded, where these economic transactions have been fully recorded and reflected in the accounting books.

3. Where a taxpayer declares incorrectly, resulting in under-payment of tax or an increase in tax exempted, reduced, refunded or not collected for exported or imported goods, but not in the cases specified in Points e and g, Clause 4 of this Article and Point b, Clause 2, Article 44 of this Law, in addition to paying the tax and late-payment interest in full, the taxpayer is subject to administrative penalties for violations in tax administration in the following cases:

a) The taxpayer discovers the error itself and makes a supplementary declaration after the customs authority notifies direct inspection of the customs dossier for goods undergoing customs procedures, or after 60 days from the date of customs clearance and before the decision on post-clearance audit, or inspection or examination of cleared goods;

b) The customs authority discovers it in the course of customs procedures, or upon post-clearance audit, or inspection or examination of cleared goods, and the violating individual or organisation has voluntarily remedied the consequences by paying in full the tax payable as prescribed;

c) Cases not falling under Points a and b of this Clause in which the taxpayer voluntarily pays in full the tax payable as prescribed.

4. Acts of tax evasion:

a) Failing to submit a tax registration dossier; failing to submit a tax declaration dossier; or submitting a tax declaration dossier more than 90 days after the expiry of the deadline for submitting the tax declaration dossier or the extended deadline under this Law, resulting in under-payment of tax or an increase in tax exempted, reduced or refunded;

b) Failing to record in the accounting books revenues relating to determining the tax payable;

c) Failing to issue invoices and declare tax when selling goods or services as prescribed by law, or stating on the sales invoice a value lower than the actual payment value of the goods or services sold for tax declaration;

d) Using unlawful invoices or documents, or unlawfully using invoices or documents, to account for purchased goods and services in activities giving rise to tax obligations, reducing the tax payable or increasing the tax exempted, tax reduced, tax deducted, tax refunded or tax not payable;

dd) Using documents or materials that do not reflect the true nature of the transaction or the actual transaction value to incorrectly determine the tax payable, tax exempted, tax reduced, tax refunded or tax not payable;

e) Declaring exported or imported goods incorrectly compared with reality, where the violating individual or organisation does not voluntarily remedy the consequences by paying in full the tax payable as prescribed;

g) Deliberately failing to declare, or incorrectly declaring, tax on exported or imported goods;

h) Colluding with the consignor to import goods for the purpose of tax evasion;

i) Using goods not liable to tax, exempt from tax or considered for tax exemption for a purpose other than that prescribed without declaring the change of purpose of use to the tax administration agency;

k) A taxpayer conducting business activities during a period of cessation or suspension of business without notifying the tax administration agency;

l) A taxpayer is not penalised for tax evasion but is penalised for violating tax procedures in the following cases: failing to submit a tax registration dossier; failing to submit a tax declaration dossier; submitting a tax declaration dossier more than 90 days after the expiry of the deadline for submitting it or the extended deadline, without any tax payable arising; or submitting a tax declaration dossier more than 90 days after the expiry of the deadline for submitting it or the extended deadline, with tax payable arising, where the taxpayer has paid in full the tax and late-payment interest into the state budget before the tax authority announces a tax inspection decision or before the tax authority makes a record of the act of late submission of the tax declaration dossier.

5. The Government shall detail this Article.

Article 46. Handling of violations by credit institutions, branches of foreign banks, payment service providers, payment intermediary service providers, tax payment guarantors, and relevant organisations and individuals in the field of tax administration

1. A credit institution, branch of a foreign bank, payment service provider or payment intermediary service provider that fails to perform its responsibility to deduct and transfer money from the taxpayer's account to the state budget account for the taxpayer's tax debt payable at the request of the tax administration agency is fined an amount equal to the amount not deducted and transferred to the state budget account, except where the taxpayer's accounts have no balance or the entire balance of the taxpayer's accounts has been deducted and transferred to the state budget account but is still insufficient for the tax debt the taxpayer must pay.

2. A guarantor that fails to perform its guarantee obligation for a taxpayer where the taxpayer fails to pay tax must perform the taxpayer's obligation within the scope of the guarantee.

3. Organisations and individuals involved in implementing the law on taxes specified in Clause 4, Article 2 of this Law that collude with or shield taxpayers in evading tax, or fail to implement enforcement decisions on administrative decisions on tax administration, shall, depending on the nature and extent of the violation, be subject to administrative penalties or criminal liability under law.

4. Other organisations and individuals involved in implementing the law on taxes specified in Clause 4, Article 2 of this Law that fail to perform their responsibilities under this Law shall, depending on the nature and extent of the violation, be subject to administrative penalties or criminal liability under law.

5. The Government shall detail this Article.

Article 47. Competence to impose administrative penalties for violations in tax administration

1. Competence to impose administrative penalties for violations of tax procedures complies with the law on handling of administrative violations.

2. The head of the tax administration agency has the competence to issue decisions imposing administrative penalties for the acts specified in Articles 45 and 46 of this Law.

Section 2. ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX ADMINISTRATION

Article 48. Cases subject to enforcement of administrative decisions on tax administration

1. Taxpayers with tax debt more than 90 days past the prescribed payment deadline.

2. Taxpayers with tax debt upon expiry of the extended tax payment deadline.

3. Taxpayers with tax debt that are not operating at the registered address or that dissipate assets.

4. Taxpayers that fail to comply with a decision imposing administrative penalties for violations in tax administration within the time limit stated in the decision, except where execution of the penalty decision is postponed or temporarily suspended.

5. Taxpayers that have been administratively penalised for failing to comply with a tax inspection decision but continue to fail to comply with the tax inspection decision.

6. Tax enforcement measures are not yet applied to a taxpayer's debt for which the tax administration agency does not calculate late-payment interest as prescribed, or which may be paid in instalments within no more than 12 months from the date the competent authority issues a document accepting payment of tax debt in instalments and while the guarantee letter remains valid. Payment of tax debt in instalments is considered by the head of the tax administration agency on the basis of the taxpayer's request and must be guaranteed by a credit institution.

7. Enforcement measures are not applied to taxpayers owing customs fees and charges for transit goods and means of transport.

8. The tax authority does not apply enforcement measures to tax debt being offset through a tax refund for which the tax authority is carrying out offsetting procedures for the taxpayer.

9. The head of the tax administration agency shall, based on actual conditions, decide on the cases in which enforcement of administrative decisions on tax administration is carried out.

10. The Government shall detail this Article.

Article 49. Measures for enforcing administrative decisions on tax administration

1. Measures for enforcing administrative decisions on tax administration include:

a) Deducting money from the account of the subject of enforcement of the administrative decision on tax administration at a credit institution or branch of a foreign bank; blocking the account;

b) Deducting part of salary or income;

c) Suspending customs procedures for exported and imported goods;

d) Ceasing the use of invoices;

dd) Collecting money or other property of the subject of enforcement of the administrative decision on tax administration that is held by other agencies, organisations or individuals;

e) Seizing property and auctioning seized property under law;

g) Filing a petition to apply bankruptcy procedures;

h) Revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, business household registration certificate, establishment and operation licence, practising licence, branch or representative office operation registration certificate, business location registration certificate, or e-commerce platform business registration or licence.

2. The measures for enforcing administrative decisions on tax administration specified in Clause 1 of this Article cease to be valid from when:

a) The tax debt subject to enforcement has been paid in full into the state budget;

b) The tax administration agency or a competent state agency issues a document on exemption, reduction, non-collection, payment in instalments, extension or non-calculation of late-payment interest;

c) A competent state agency issues a document requesting termination of the validity of the enforcement decision;

d) The taxpayer has complied with the tax inspection decision, in the case specified in Clause 5, Article 48 of this Law.

3. The decision to enforce an administrative decision on tax administration must be sent to the taxpayer subject to enforcement and to relevant organisations and individuals. Where the electronic infrastructure for electronic transmission and receipt is fully available, decisions enforcing administrative decisions on tax shall be sent electronically to the taxpayer and relevant organisations and individuals for implementation.

4. A tax administration agency that files a petition to apply bankruptcy procedures against a taxpayer subject to enforcement as prescribed is not required to pay bankruptcy fees or advance bankruptcy costs.

5. The Government shall detail this Article and the order of implementing enforcement measures.

Article 50. Competence to decide on enforcement of administrative decisions on tax administration

1. The head of the tax administration agency has the competence to:

a) Issue decisions enforcing administrative decisions on tax administration for the enforcement measures specified in Points a, b, c, d and dd, Clause 1, Article 49 of this Law;

b) File a petition to apply bankruptcy procedures specified in Point g, Clause 1, Article 49 of this Law, in accordance with the law on rehabilitation and bankruptcy;

c) Request a competent agency to apply the measure specified in Point h, Clause 1, Article 49 of this Law.

2. The Chairperson of the People's Committee at all levels issues decisions enforcing administrative decisions on tax administration for the enforcement measure of seizing property and auctioning seized property, at the request of the tax administration agency.

3. The Government shall detail this Article.

Chapter IX

IMPLEMENTATION PROVISIONS

Article 51. Adding Article 70a after Article 70 of the Law on Accounting No. 88/2015/QH13, as amended and supplemented by Law No. 38/2019/QH14 and Law No. 56/2024/QH15

Article 70a is added after Article 70 as follows:

“Article 70a. Provision of accounting services by organisations providing tax procedure services

Organisations providing tax procedure services may provide accounting services to micro enterprises, business households and business individuals when they have at least one person with an accountant's certificate.”.

Article 52. Implementation provisions

1. This Law takes effect from 01 July 2026, except for the provisions in Clause 2 of this Article.

2. The provisions in Article 13, and the use of electronic invoices by business households and business individuals under Article 26 of this Law, take effect from 01 January 2026.

3. The Law on Tax Administration No. 38/2019/QH14, as amended and supplemented by Law No. 56/2024/QH15 (hereinafter referred to as the Law on Tax Administration No. 38/2019/QH14), ceases to be in effect from the date this Law takes effect, except for the provisions in Clauses 1 and 3, Article 53 of this Law; in particular, the provisions in Article 51 of the Law on Tax Administration No. 38/2019/QH14 cease to be in effect from 01 January 2026.

4. The tax authority is responsible for organising the building, upgrading and completion of information systems to serve the full implementation of electronic transactions in tax administration. The application of all forms of electronic transactions in the field of tax administration shall follow a roadmap prescribed by the Minister of Finance, ensuring completion before 01 January 2027.

5. The Government shall detail the articles and clauses assigned in this Law and guide the implementation of this Law according to its functions and duties to meet management requirements; shall prescribe tax administration for related-party transactions of enterprises with related relationships; and shall prescribe the imposition of administrative penalties for violations relating to fees and charges in the field of tax administration.

Article 53. Transitional provisions

1. Tax exempted, reduced or not collected under the law applicable in each period, arising before 01 July 2026, continues to be handled under the Law on Tax Administration No. 38/2019/QH14.

2. Tax debts up to the end of 30 June 2026 shall be handled under this Law.

3. Inspections for which the inspection decision was issued before the date this Law takes effect but for which a conclusion or handling decision has not yet been issued continue to be carried out under the Law on Tax Administration No. 38/2019/QH14.

This Law was passed on 10 December 2025 by the National Assembly of the Socialist Republic of Vietnam, 15th term, 10th session.