Decree No. 252/2026/ND-CP

DECREE

PROVIDING IN DETAIL A NUMBER OF ARTICLES AND MEASURES FOR ORGANISING AND GUIDING THE IMPLEMENTATION OF THE LAW ON TAX ADMINISTRATION

Pursuant to the Law on Organisation of the Government No. 63/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates the Decree providing in detail a number of articles and measures for organising and guiding the implementation of a number of articles of the Law on Tax Administration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides in detail a number of articles, clauses, points and contents assigned in the Law on Tax Administration and measures for implementing a number of articles of the Law on Tax Administration, including:

1. Providing in detail a number of articles, clauses and points of the Law on Tax Administration, including:

a) Clause 1 of Article 2 on taxpayers; Clause 2 of Article 2 on tax administration authorities;

b) Point c of Clause 2 of Article 7 on the provision of information to foreign tax administration authorities in accordance with international treaties on tax and international agreements on tax to which the Socialist Republic of Vietnam is a member or a signatory; Clause 3 of Article 7 on the cases in which the tax administration authority may publicise taxpayer information;

c) Clause 4 of Article 9 on the State's assurance of financial resources for the operation of the tax administration force and tax administration authorities, in which priority is given to the annual allocation of the state budget for building and operating information technology systems, digital transformation in tax administration, electronic invoices, physical facilities, equipment and professional tasks serving the work in order to raise the effectiveness of tax administration;

d) Clause 5 of Article 11 on the use of tax identification numbers;

đ) Clause 1 of Article 12 on the content: cases in which the calculation of tax and other revenues and the notification of tax and other revenues are performed by the tax administration authority; Clause 2 of Article 12 on foreign organisations and foreign individuals having business activities on e-commerce platforms, other digital platforms and other services directly performing, or authorising the performance of, the declaration and payment of tax and other revenues in Vietnam; Clause 3 of Article 12 on withholding, declaring on behalf of and paying on behalf of; Point b of Clause 4 of Article 12 on cases in which the extension of the time limit for submitting tax and other revenue declaration dossiers must be prolonged; Clause 5 of Article 12 on the cases in which a taxpayer detects errors in a tax and other revenue declaration dossier already submitted to the tax authority and may submit a supplementary tax and other revenue declaration dossier within 05 years from the date of expiry of the time limit for submitting the tax and other revenue declaration dossier of the tax period containing the errors; Clause 6 of Article 12 on tax declaration, supplementary declaration, the time limit for submitting tax declaration dossiers, the receipt of tax declaration dossiers by the customs authority and the exchange rate for tax calculation applicable to exported goods and imported goods being implemented in accordance with the law on customs; Clause 7 of Article 12 on the cases in which declaration and tax calculation may be made in foreign currency;

e) Clause 1 of Article 14 on the time limit for paying tax, other revenues, late-payment interest and fines; Point c of Clause 7 of Article 14 on the extension of the time limit for paying tax, other revenues, late-payment interest and fines in special cases;

g) Article 17 on the fulfilment of tax payment obligations;

h) Clause 1 of Article 18 on the cases of refund of tax, other revenues, late-payment interest and fines;

i) Clause 1 of Article 19 on the cases of exemption from tax and other revenues; reduction of tax and other revenues; non-collection of tax; non-taxable cases;

k) Article 20 on the freezing of outstanding tax;

l) Point d of Clause 1 of Article 21 on the cases affected by natural disasters, catastrophes or widespread epidemics that have been considered for exemption from late-payment interest under Clause 5 of Article 16 of this Law and have been granted an extension of the time limit for paying tax, other revenues, late-payment interest and fines under Point a of Clause 7 of Article 14 of this Law but are still unable to restore production and business and unable to pay the outstanding tax;

m) Clause 1 of Article 25 on the cases of tax assessment; Clause 2 of Article 25 on the bases for tax assessment by the customs authority for exported and imported goods;

n) Point e of Clause 2 of Article 30 on cooperation and other administrative assistance in tax matters with foreign tax authorities and international organisations in accordance with Vietnamese law and international treaties and international agreements on tax to which the Socialist Republic of Vietnam is a member or a signatory; Point g of Clause 2 of Article 30 on the implementation of other membership obligations to which the Socialist Republic of Vietnam is a member or a signatory; Point h of Clause 2 of Article 30 on organising 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;

o) Clause 4 of Article 32 on transactions between taxpayers and the tax administration authority being carried out by electronic means through the Tax Administration Information System;

p) Article 36 on the assurance of information security and information technology risk management;

q) Clause 1 of Article 38 on the duties of tax administration authorities and tax administration civil servants;

r) Article 39 on the 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;

s) Article 48 on the cases subject to enforcement of administrative decisions on tax administration;

t) Article 49 on measures for enforcing administrative decisions on tax administration;

u) Article 50 on the competence to decide on the enforcement of administrative decisions on tax administration.

2. Providing in detail a number of contents assigned in the Law on Tax Administration, including:

a) Clause 21 of Article 4 on the content of other force majeure cases;

b) Clause 4 of Article 10 on the following contents: the time limit for tax registration; the responsibilities of taxpayers, tax administration authorities, state agencies, organisations and individuals involved in tax registration;

c) Clause 8 of Article 12 on the following contents: the cases in which tax and other revenue declaration dossiers are not required to be submitted; tax periods; the time limit for submitting tax and other revenue declaration dossiers, except for the cases provided in Clause 9 of Article 12 of the Law on Tax Administration; the declaration of tax and other revenues, the calculation of tax and other revenues and the payment of tax and other revenues for petroleum activities and petroleum sales; the exchange rate for converting declared tax and other revenues; the declaration and determination of taxable prices for related-party transactions and country-by-country profit reports; the allocation of payable tax and other revenue obligations; the order and procedures for receiving and processing dossiers in the cases where the tax administration authority calculates tax and other revenues and notifies tax and other revenues;

d) Clause 8 of Article 14 on the following contents: the time limit for agencies and organisations collecting tax, other revenues, late-payment interest and fines to remit the money into the state budget; the duration of the extension of the time limit for paying tax, other revenues, late-payment interest and fines; the dossiers and procedures for extending the time limit for paying tax, other revenues, late-payment interest and fines in the cases provided in Point c of Clause 7 of Article 14 of the Law on Tax Administration;

đ) Point b of Clause 2 of Article 16 on the content: the period for calculating late-payment interest; Clause 6 of Article 16 on the following contents: the adjustment of the rate for calculating late-payment interest provided in Point a of Clause 2 of Article 16 of the Law on Tax Administration in line with the socio-economic situation in each period, the period for calculating late-payment interest, the cases in which late-payment interest is not calculated or is not yet calculated, and the adjustment of late-payment interest;

e) Clause 6 of Article 18 on the following contents: the cases in which tax is not refunded; the cases of refund to the taxpayer prior to inspection; the cases of inspection prior to refund; the time limits for the tax administration authority to receive, settle and give feedback on information of tax refund dossiers;

g) Clause 5 of Article 19 on the following contents: the time limits for receiving and settling dossiers for tax exemption, tax reduction, non-collection of tax and non-taxation;

h) Clause 5 of Article 20 on the following contents: the duration and the amount of outstanding tax to be frozen; the cases of termination of the effect of a debt freezing decision; the responsibilities of state agencies and the methods and criteria for determining the cases provided in Point e of Clause 1 of Article 20 of the Law on Tax Administration;

i) Clause 4 of Article 21 on the following contents: the conditions for writing off outstanding tax; the competence to write off outstanding tax; the time limit for settling dossiers for writing off outstanding tax; the coordination responsibilities of organisations and individuals in recovering outstanding tax that has been written off;

k) Clause 3 of Article 24 on the following contents: the bases for tax assessment; the methods of tax assessment; the competence and procedures for tax assessment; the responsibilities of taxpayers, tax declarants and tax authorities in tax assessment;

l) Clause 3 of Article 25 on the following contents: the methods of tax assessment; the competence and procedures for tax assessment; the responsibilities of taxpayers, tax declarants and the customs authority in tax assessment;

m) Point c of Clause 1 of Article 34 on the following contents: the application of the priority regime to taxpayers that comply well with the law on tax and are ready to connect and share electronic data with the tax administration authority, including data on accounting books, invoices, documents and materials relating to tax obligations through the Tax Administration Information System; the conditions, scope and forms of application of the priority regime to taxpayers complying with the law;

n) Clause 15 of Article 39 on the following contents: the content, forms, scope and time limits for providing information, and the responsibilities and powers of the parties concerned in sharing and connecting information in service of tax administration;

o) Point h of Clause 3 of Article 40 on the content: organisations and individuals paying income shall provide information on income payment and the amount of tax withheld from taxpayers and the amount of tax and other revenues declared on behalf of and paid on behalf of taxpayers to the tax administration authority; Clause 8 of Article 40 on the following contents: the duties and powers of information and press agencies and credit institutions, foreign bank branches, payment service providers, intermediary payment service providers and online payment service providers (if any), and the content, forms, methods and time limits for providing information in the sharing and connection of information in service of tax administration provided in Article 40 of the Law on Tax Administration; the standards for the business of tax procedure services;

p) Clause 5 of Article 49 on the order for implementing enforcement measures.

3. Providing measures for implementing a number of Articles of the Law on Tax Administration, including:

a) The content, forms, competence, termination and updating of the publicisation of taxpayer information by the tax administration authority;

b) Tax administration of business activities on e-commerce platforms and digital platforms: the scope of responsibility and the methods for withholding, declaring on behalf of and paying on behalf of the withheld tax amounts of owners of e-commerce platforms having online ordering functions and payment functions and of business organisations in Vietnam having other digital economic activities; the rights and responsibilities of business households and individuals doing business on e-commerce platforms;

c) The principles and content of the application of technology, data and digital transformation in tax administration;

d) The Tax Administration Information System, comprising: the databases within the Tax Administration Information System, the Tax Administration Information System, the requirements for the collection and updating of information into the Tax Administration Information System, the principles for connecting and sharing information and data, the forms of connection and sharing, and the time limits for providing information and data;

đ) The content and forms of connecting and sharing electronic data and providing information of taxpayers with the tax administration authority; the operation of technical infrastructure for carrying out electronic transactions and connecting information on tax obligations of the tax administration authority;

e) The competence to restore outstanding tax amounts that have been written off;

g) The filing by the tax administration authority of petitions for the application of bankruptcy procedures against enterprises and cooperatives.

Article 2. Subjects of application

1. Taxpayers include:

a) Taxpayers as provided in Clause 1 of Article 2 of the Law on Tax Administration;

b) Organisations and individuals that withhold, declare and pay on behalf of the withheld tax amounts as provided in Point đ of Clause 1 of Article 2 of the Law on Tax Administration, including:

b.1) Organisations being managers of foreign digital platforms that withhold and pay on behalf of the tax obligations payable by foreign suppliers; business organisations in Vietnam that apply the credit method for calculating value-added tax and that purchase services from foreign suppliers without a permanent establishment in Vietnam through e-commerce channels or digital platforms and that withhold and pay on behalf of the tax obligations payable by the foreign suppliers as provided in Clause 4 of Article 4 of the Law on Value-Added Tax;

b.2) Organisations being managers of e-commerce trading floors and managers of digital platforms having payment functions that withhold and pay tax on behalf of, and declare the withheld tax amounts for, business households and individual businesses on e-commerce trading floors and digital platforms as provided in Clause 5 of Article 4 of the Law on Value-Added Tax;

b.3) Owners of e-commerce platforms and other digital platforms (domestic or foreign) having online ordering functions and payment functions shall be responsible for withholding, declaring and paying on behalf of the withheld tax amounts of business households and individual businesses as provided in Point a of Clause 4 of Article 13 of the Law on Tax Administration;

b.4) Organisations and individuals that withhold, declare and pay on behalf of the withheld personal income tax amounts in accordance with the law on personal income tax;

b.5) Organisations and individuals other than the organisations and individuals provided in Points b.1, b.2, b.3 and b.4 of this Clause that withhold, declare tax on behalf of and pay on behalf of the withheld tax amounts for taxpayers in accordance with law.

2. Tax administration authorities include:

a) Tax authorities, including the Department of Taxation, the Sub-department of Taxation for Large Enterprises, the Sub-department of Taxation for E-commerce, provincial and municipal Tax Offices and grassroots Tax Offices;

b) Customs authorities, including the Customs Department, the Sub-department of Post-clearance Audit, the Sub-department of Anti-smuggling Investigation and other customs authorities under the Customs Department assigned the tax administration function; regional Sub-departments of Customs and customs authorities under regional Sub-departments of Customs; border-gate and off-border-gate Customs.

3. Tax administration civil servants as provided in Clause 3 of Article 2 of the Law on Tax Administration.

4. Other related state agencies, organisations and individuals as provided in Clause 4 of Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. Taxpayers suffering material damage due to other force majeure causes as provided in Clause 21 of Article 4 of the Law on Tax Administration include: war, riot or strike forcing the suspension or cessation of production and business, or risks not attributable to the subjective causes or responsibility of the taxpayer.

2. The Tax Administration Information System shall be implemented in accordance with Clause 5 of Article 4 of the Law on Tax Administration; this system is used to receive, process and exchange information and data in tax administration, including the performance of tax administrative procedures by electronic means.

3. Electronic transactions in tax administration means the performance of tax administrative procedures, the provision of support services and the exchange of information and data by electronic means in accordance with the law on tax administration and the law on electronic transactions.

4. An organisation providing value-added services on electronic transactions in tax administration (hereinafter referred to as a T-VAN service provider) is an intermediary in accordance with the law on electronic transactions that satisfies the capacity and technical requirements for connecting with the Tax Administration Information System in order to provide services representing (in part or in whole) taxpayers in sending, receiving, storing and restoring electronic documents; supporting the creation and processing of electronic documents; and confirming the performance of electronic transactions between taxpayers and tax authorities.

5. An e-commerce platform or digital platform having an online ordering function and a payment function is a digital platform that concurrently satisfies the following criteria:

a) It allows buyers to select goods and services and to establish purchase and sale transactions with sellers through the electronic environment provided by the platform;

b) It directly or indirectly participates in the payment process between buyers and sellers and is capable of controlling, reconciling or confirming payment transactions, including: collecting money from buyers and transferring it to sellers; coordinating with other organisations and individuals to collect and transfer payment money and being capable of controlling, reconciling or confirming payment transactions; organising a payment mechanism whereby the completion of a purchase and sale transaction is linked to the confirmation of payment on the platform;

c) The determination of whether a platform has a payment function shall be based on the actual role of the platform in organising, controlling or participating in the payment process, irrespective of the specific technical form or method of payment.

Where a platform only provides services of posting information, advertising or connecting transactions without participating in the payment process, it shall not fall within the scope provided in this Clause.

6. An e-commerce platform or digital platform having a payment function is a platform that satisfies the criteria provided in Point b and Point c of Clause 5 of this Article.

7. The expiry date of the time limit for submitting tax declaration dossiers, the time limit for paying tax and the time limit for the tax administration authority to settle tax dossiers is the last day of the time limit for submitting tax declaration dossiers, the time limit for paying tax and the time limit for the tax administration authority to settle tax dossiers in accordance with the law on tax administration. Where the last day of the time limit for submitting tax declaration dossiers, the time limit for paying tax or the time limit for the tax administration authority to settle tax dossiers coincides with a prescribed day off, the last day of the time limit shall be counted as the working day immediately following that day off.

Article 4. Publicisation of taxpayer information

1. The tax administration authority shall publicise information on taxpayers falling into the following cases:

a) Taxpayers committing the acts provided in Clause 3 of Article 7 of the Law on Tax Administration, specifically as follows:

a.1) Taxpayers committing acts of evading tax and other revenues, or deliberately delaying the payment of tax, other revenues, late-payment interest and fines within the prescribed time limit;

a.2) More than 90 days have elapsed from the date of expiry of the time limit for paying tax and other revenues, late-payment interest and fines or from the expiry of the time limit for complying with administrative decisions on tax administration and the taxpayer or the guarantor has not voluntarily complied;

a.3) Taxpayers committing acts of violating the law on tax that affect the tax rights and obligations of other organisations and individuals;

a.4) Taxpayers failing to comply with the requirements of the tax administration authority in accordance with law: refusing to provide information and documents to the tax administration authority; failing to comply with inspection decisions and other requirements of the tax administration authority in accordance with law; failing to comply with the tax authority's request for explanation of invoice risks under warnings from the tax authority's electronic invoice application system; resisting or obstructing tax civil servants and customs civil servants in the performance of their official duties; individuals and organisations failing to comply with administrative decisions on tax administration and committing acts of dispersing assets;

b) Taxpayers not operating at their registered addresses; taxpayers that have ceased operation and have not completed the procedures for terminating the validity of their tax identification numbers; taxpayers that have temporarily suspended business;

c) Other information publicised in accordance with law.

2. Content and forms of publicisation:

a) Content of publicised information: tax identification number, name of the taxpayer, address and the reason for publicisation. Depending on each specific case, the tax administration authority may additionally publicise in detail certain information directly related to tax obligations or directly related to the taxpayer in service of tax administration work in accordance with law.

Where a taxpayer does not operate at its registered address, based on tax administration data and information provided by competent state agencies, the tax administration authority may publicise information on the owner of the private enterprise, the owner of the single-member limited liability company, the general partners, the legal representative of the enterprise, the individual doing business or the head of the business household, including: full name and the last 04 characters of the personal identification number (citizen identity card number or passport number), with the remaining characters masked and encrypted;

b) Forms of publicising information:

b.1) Mandatory form: posting on the websites of tax administration authorities at all levels. For the case of publicising information of taxpayers that fail to comply with the tax authority's request for explanation of invoice risks under warnings from the tax authority's electronic invoice application system provided in Point a.4 of Clause 1 of this Article, the Tax Administration Information System shall automatically send warning information to buyers;

b.2) Additional optional forms: based on actual conditions, the head of the tax administration authority directly managing the taxpayer or of the tax administration authority managing the state budget revenue shall decide to additionally apply one or several of the following forms: publicisation in the mass media; posting at the head office of the tax administration authority; through citizen reception, press conferences, press releases and activities of spokespersons of tax administration authorities at all levels in accordance with law; other forms of publicisation in accordance with relevant regulations.

3. Competence to publicise information:

a) The head of the tax administration authority directly managing the taxpayer or of the tax administration authority managing the state budget revenue shall, based on the actual situation and tax administration work in the locality, decide on the selection of the cases for publicising information on taxpayers committing violations as provided in Clause 1 of this Article and on the additional optional form of publicising information provided in Point b.2 of Clause 2 of this Article;

b) Before publicising taxpayer information, the tax administration authority must carry out a review and comparison to ensure the accuracy of the publicised information. The head of the tax administration authority shall be responsible for the accuracy of the publicised information. Where the publicised information is inaccurate, the head of the tax administration authority shall correct the information and must publicise the corrected content in the form of publicisation provided in Point b of Clause 2 of this Article;

c) In the case of publicising information provided in Point a.2 of Clause 1 of this Article, the Tax Administration Information System shall automatically publicise the information on the websites of tax administration authorities at all levels on a monthly basis.

4. Termination and updating of information publicisation:

a) When a taxpayer has fulfilled its tax obligations, the Tax Administration Information System shall automatically update the status of the taxpayer as having fulfilled its obligations;

b) For the case of publicising information provided in Point a.2 of Clause 1 of this Article, at the time of publicising information of a new period, the previously publicised information shall concurrently cease to be displayed. Where the taxpayer has fulfilled its tax obligations before the information ceases to be publicised, on the basis of the update of the Tax Administration Information System, the websites of tax administration authorities at all levels shall automatically display additional information on the taxpayer's fulfilment of its tax obligations.

5. Principles for publicising taxpayer information:

a) The disclosure of taxpayer information must be within the proper competence, in the proper cases, for the proper purposes of tax administration and must ensure that it does not infringe upon the lawful rights and interests of the taxpayer and of related organisations and individuals;

b) Information shall be disclosed only where there is a clear legal basis and the data have been reviewed, cross-checked and verified in accordance with the law;

c) The content of the disclosed information must be limited to the minimum necessary to serve tax administration; the processing, display, masking and hiding of personal identification information, personal information and other related information must comply with the law on protection of personal data and on cyber-information security;

d) The disclosure of information must ensure the ability to promptly correct, update and terminate the disclosure when the basis for disclosure no longer exists or the disclosed information is inaccurate.

Article 5. Financial resources for the operation of tax administration authorities

1. The annual State budget shall ensure the priority allocation of funding to tax administration authorities for the construction and operation of information technology systems, digital transformation in tax administration, electronic invoices, physical facilities, equipment and professional tasks serving their work in order to improve the effectiveness of tax administration in accordance with the law on State budget and financial management, public investment and public assets, including the following contents:

a) New construction, upgrading, expansion, maintenance and operation of: information technology systems, technical infrastructure, information security and digital platforms serving tax administration and electronic invoices;

b) Digital transformation and automation of tax administration based on the application of science, technology and big data; ensuring data security, interconnection and data sharing with the systems of relevant State authorities;

c) Procurement of assets, machinery and equipment serving the work of the various official titles, for common use and for specialised use as prescribed; upgrading, repair and maintenance of existing assets, machinery and equipment;

d) Investment in the new construction of working offices and architectural structures as prescribed; upgrading, repair and maintenance of existing working offices and architectural structures;

đ) Specific professional tasks serving the work of tax administration authorities, comprising:

đ.1) Professional tasks associated with the State administration function: authorised tax collection; purchase, management and issuance of supplies and printed forms; risk and compliance management; ensuring the operation of specialised-use assets; maintaining the operation of the data centre and the national trade information portal; sector-wide communication (communication to support taxpayers and enterprises in complying with the law on tax administration); encouraging buyers to obtain invoices; rewarding consumers who report sellers failing to issue and deliver electronic invoices; arrangement of paper documents and digitisation of archived documents; coordination with agencies and organisations in performing tax administration tasks;

đ.2) Tasks ensuring working conditions: payment for overtime work and for untaken annual leave of civil servants and employees working at the data centre;

đ.3) Tasks performing legal obligations and compulsory international cooperation: compensation for damage to organisations and individuals and hiring lawyers to protect the interests of the State and of tax administration authorities before the courts; international cooperation on taxation and international tax administration;

đ.4) Other professional activities arising in the performance of tax administration tasks.

2. Within the State budget estimates assigned to them and in accordance with the law on State budget and financial management, public investment and public assets, tax administration authorities shall be responsible for giving priority to the allocation and use of funding to perform the tasks provided for in clause 1 of this Article.

The development, issuance and implementation of the internal expenditure regulations of tax administration authorities shall ensure conformity with the current financial regime, the financial sources used and the operations of the unit, in which:

a) For expenditure items for which regimes, standards and norms already exist: implementation shall follow the regulations of the competent State authority;

b) For expenditure items for which no expenditure level has been prescribed: based on actual conditions, the tax administration authority shall decide an appropriate expenditure level and ensure that it remains within the recurrent expenditure estimates of the State budget assigned according to the allocation norms for administrative management expenditure estimates.

Chapter II

TAX ADMINISTRATION FUNCTIONS

Section 1. TIME LIMITS FOR TAX REGISTRATION; USE AND TERMINATION OF TAX IDENTIFICATION NUMBERS; RESPONSIBILITIES RELATING TO TAX REGISTRATION

Article 6. Time limits for tax registration

1. Tax registration shall be carried out electronically or automatically through the Tax Administration Information System. Where tax registration information is received by the tax authority from the business registration authority or a competent State authority through data connection and sharing under the inter-agency single-window mechanism, the taxpayer shall not have to carry out tax registration procedures directly with the tax authority.

2. For taxpayers subject to tax registration under the inter-agency single-window mechanism provided for in clause 2 Article 10 of the Law on Tax Administration, the time limit for tax registration shall be the time limit for registration of the enterprise, cooperative, union of cooperatives, cooperative group or business household, or for registration of the dependent unit or business location of the enterprise, cooperative or union of cooperatives in accordance with the law. In the case of dissolution or termination of operation, the taxpayer shall register the dissolution or termination of operation with the business registration authority after fulfilling its tax payment obligations in accordance with the law.

3. For taxpayers subject to tax registration directly with the tax authority provided for in clause 3 Article 10 of the Law on Tax Administration, the time limits for tax registration shall be as follows:

a) The time limit for initial tax registration is 10 working days from the following dates:

a.1) The date of issuance of the establishment and operation licence, or the date of issuance of the establishment decision or another equivalent document issued by a competent authority, for organisations subject to operation or business registration, or the date of commencement of operation of a branch or transaction office of a credit institution;

a.2) The date of commencement of business operations, for business organisations and individuals not subject to business registration;

a.3) The date of signing the contracting agreement, for foreign contractors and foreign sub-contractors that declare and pay tax directly with the tax authority; the date of signing the petroleum contract or agreement;

a.4) The date on which the personal income tax obligation arises, for individuals registering tax directly with the tax authority.

Where an individual directly carries out initial tax registration for a dependant, the time limit for tax registration shall be no later than 31 December of the tax year;

a.5) The date on which the obligation to the State budget arises, for organisations and individuals not falling under the cases provided for in points a.1, a.2, a.3 and a.4 of this clause and that do not yet have a tax identification number;

b) Organisations and individuals not falling under the cases provided for in point a of this clause but that are eligible for a duty refund in accordance with the law and that do not yet have a tax identification number must carry out tax registration before carrying out the refund procedures;

c) For organisations and individuals carrying out tax registration to be issued a tax identification number for payment on behalf of another party as provided for in clause 4 Article 11 of the Law on Tax Administration, the time limits for tax registration shall be as follows:

c.1) No later than 10 working days from the date of signing the contract or business cooperation document;

c.2) No later than 10 working days from the date of the first payment or first payment of income to the organisation or individual, where no contract is signed;

c.3) Together with the time limit for submitting the tax declaration dossier of the first tax period, if not falling under the cases in points c.1 and c.2 of this clause;

d) Where the taxpayer carries out initial tax registration through a tax declaration dossier that integrates tax registration information, the time limit for tax registration shall be the same as the time limit for submitting the tax declaration dossier of the first tax period;

đ) Organisations and individuals paying income shall be responsible for carrying out initial tax registration on behalf of income-earning individuals no later than the last day of the time limit for submitting the personal income tax declaration dossier of the first period in which the payment of income to the individual arises, where the individual has not yet registered for tax; and for carrying out initial tax registration on behalf of the individual's dependants no later than 31 December of the tax year;

e) Time limits for changing tax registration information:

e.1) A taxpayer registering tax directly with the tax authority must, when there is a change in tax registration information, notify the tax authority directly managing it within 10 working days from the date on which the changed information arises;

e.2) Where a taxpayer who is an individual changes information on full name, personal identification number, date of birth (for Vietnamese persons) or passport (for foreigners), the time limit for changing tax registration information is 20 working days (30 days for highland mountainous, border and island communes) from the date of the change in the National Population Database or the date recorded on the passport.

Where an individual authorises an organisation or individual paying income to register changes to tax registration information for the individual and his or her dependants, the individual must notify the organisation or individual paying income no later than 10 working days from the date on which the changed information arises; the organisation or individual paying income shall be responsible for notifying the tax administration authority no later than 10 working days from the date of receipt of the individual's authorisation;

e.3) A taxpayer falling under the case provided for in point e.2 of this clause shall not have to carry out procedures for changing information with the tax authority where the national population database has been connected to and shares data with the tax authority's database and automatically synchronises when the individual's information changes. The Tax Administration Information System shall send an automatic notice informing the taxpayer of the changed information that has been updated;

g) Time limits for notifying the suspension of operation or business:

g.1) For taxpayers whose suspension of operation or business is approved, notified or required by a competent State authority, that competent State authority shall send a document to the tax authority directly managing the taxpayer within 03 working days from the date of issuance of the document. The period of suspension of operation or business shall be the period recorded in the document issued by the competent State authority;

g.2) For taxpayers not falling under the case provided for in point g.1 of this clause, the taxpayer shall notify the suspension of operation or business to the tax authority directly managing it no later than 01 working day before suspending operation or business. The tax authority shall issue a confirmation notice to the taxpayer of the period of suspension of operation or business registered by the taxpayer no later than 02 working days from the date of receipt of the taxpayer's notice. A taxpayer may suspend operation or business for no more than 12 months per notice;

g.3) Where the taxpayer resumes operation or business exactly on the registered date, it shall not have to notify the authority with which the suspension of operation or business was registered as prescribed;

g.4) Where the taxpayer resumes operation or business ahead of the registered time limit, the following shall apply:

A taxpayer falling under the case provided for in point g.1 of this clause shall notify the authority with which the suspension of operation or business was registered and must fully comply with the tax regulations and submit tax declaration dossiers as prescribed.

A taxpayer falling under the case provided for in point g.2 of this clause shall notify the tax authority directly managing it no later than 01 working day before resuming operation or business ahead of the registered time limit;

h) Time limit for submitting the dossier for termination of the validity of the tax identification number:

The taxpayer shall submit the dossier for termination of the validity of the tax identification number to the tax authority directly managing it within 10 working days from the date of the document terminating operation or terminating business operations, or the date of expiry of the contract.

Article 7. Responsibilities of taxpayers, tax administration authorities, State authorities, organisations and individuals related to tax registration

1. For taxpayers:

Taxpayers shall be responsible for fully complying with the regulations on tax registration, changes to tax registration information, suspension of operation or business and termination of the validity of the tax identification number set out in Article 6 of this Decree and with the following provisions:

a) The taxpayer must provide complete, accurate and timely tax registration information of the taxpayer, its dependent units and business locations upon initial registration and upon any change; shall be responsible for the accuracy of the information it provides; and shall carry out tax registration for dependent units at the request of the tax authority where a dependent unit fails to fully perform its tax registration obligations.

The legal representative or owner of an enterprise classified as posing a tax risk according to the tax authority's risk analysis criteria shall be responsible for explaining and providing information and documents at the request of the tax authority and for complying with tax administration measures as notified by the tax authority.

Where the information transferred by the business registration authority or a competent State authority to the tax authority under the inter-agency mechanism is not complete as provided for in this point, the taxpayer shall be responsible for supplementing the tax registration information as notified by the tax authority. Tax registration information shall be managed centrally by the tax authority and used consistently in tax procedures in accordance with the law on tax administration;

b) For a taxpayer that changes the address of its head office to another provincial-level locality resulting in a change of the tax authority directly managing it, after completing the procedures for changing the head office address, the taxpayer shall be responsible for continuing to perform the tax procedures and outstanding obligations with the tax authority of the place of departure as follows:

b.1) Submitting in full the tax declaration dossiers that have fallen due up to the time of the change of head office address as prescribed;

b.2) Paying in full the tax amounts and other revenues, late-payment interest and fines as prescribed;

b.3) Being entitled to request the offsetting of tax obligations or the refund of overpaid tax amounts and other revenues, except for the case provided for in point b.4 of this clause;

b.4) Being entitled to carry forward the input value-added tax not yet fully deducted in order to offset it against the value-added tax arising after the change of the managing tax authority. As for personal income tax, corporate income tax and the remaining after-tax profit after appropriation to funds that have been provisionally paid but for which the time limit for submitting the tax finalisation declaration dossier has not yet come, the taxpayer may offset them against the tax payable under the tax finalisation dossier at the tax authority of the place of arrival in accordance with the law;

c) During the period of suspension of operation or business, the taxpayer shall be responsible for the following:

c.1) The taxpayer shall not have to submit tax declaration dossiers, except where the taxpayer suspends operation or business for less than a full month, quarter, calendar year or financial year, in which case it must still submit the monthly and quarterly tax declaration dossiers and the annual finalisation dossier;

c.2) The taxpayer may not use invoices. Where the taxpayer is permitted by the tax authority to use invoices in accordance with the law on invoices, it must submit tax declaration dossiers as prescribed;

c.3) The taxpayer must comply with the decisions and notices of the tax administration authority on the urging of debt collection, enforcement of administrative decisions on tax administration, suspension of exit from the country, inspection of compliance with tax law and handling of administrative violations of tax administration in accordance with the Law on Tax Administration;

c.4) The status of suspension of operation or business of the taxpayer shall be updated on the Tax Administration Information System and shall be uniformly valid for use in carrying out tax procedures in accordance with the law;

d) A taxpayer terminating the validity of its tax identification number shall be responsible for the following:

d.1) Completing the obligations to submit tax declaration dossiers, to pay tax and to handle overpaid tax amounts and value-added tax not yet deducted (if any) as prescribed with the tax administration authority, including the tax obligations of its dependent units and business locations and the tax obligations under the tax identification number for payment on behalf of another party (if any);

d.2) Where the taxpayer is a governing unit having dependent units, all dependent units must complete the procedures for termination of the validity of their tax identification numbers before the validity of the governing unit's tax identification number is terminated;

đ) A taxpayer submitting a dossier requesting the restoration of its tax identification number shall be responsible for submitting in full the missing tax declaration dossiers and for paying in full the tax amounts and other revenues to the tax authority before the tax identification number is restored, except where the competent authority restores its legal status or a competent State authority accepts the payment of outstanding duty in instalments as provided for in clause 6 Article 48 of the Law on Tax Administration;

e) A taxpayer in respect of which the tax authority has issued a notice that it is not operating at the registered address shall be responsible for the following:

e.1) The taxpayer shall be liable for its tax obligations during the period in which the tax authority has notified that the taxpayer is not operating at the registered address, including the registered addresses of its dependent units and business locations, and shall comply with the notices and decisions of the tax administration authority and of competent State authorities in accordance with the law;

e.2) The taxpayer may not carry out procedures for the suspension of operation or business once the tax authority has issued a notice that the taxpayer is not operating at the registered address, and may carry out such procedures only after completing the procedures for restoration of its tax identification number;

g) The taxpayer shall not have to re-declare information already held in the national database systems and in the databases of ministries and sectors that have connected and shared information with the Tax Administration Information System, except where there is a change in content or where so requested by the tax administration authority for the purposes of tax inspection;

h) An individual who is 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 the legal representative of an enterprise shall be responsible for completing the tax payment obligations and the obligations relating to tax dossiers in accordance with the law with respect to the enterprise or business household that has been notified by the tax authority as not operating at the registered address or whose business registration certificate has been revoked by a competent authority as provided for in Article 73 of this Decree, before carrying out tax registration procedures for a new enterprise or business household of which that individual is the legal representative or manager.

2. For tax authorities:

a) Where the tax registration dossier is complete, the tax authority shall notify the acceptance of the dossier and the time limit for processing the tax registration dossier no later than 03 working days from the date of receipt of the complete dossier;

b) Where the dossier is incomplete, the tax authority shall notify the taxpayer no later than 02 working days from the date of receipt of the dossier;

c) Where the tax authority receives the taxpayer's tax registration information as provided for in clauses 3, 4 and 5 of this Article, the tax authority shall provide information on the results of the receipt, processing and updating of the taxpayer's tax registration information as prescribed, ensuring that the taxpayer can monitor it electronically;

d) The tax authority shall collect, analyse and assess information on the legal representative, the enterprise owner and the related organisations and individuals of the taxpayer in order to classify the level of risk in tax administration (including the identification of individuals related to enterprises that are not operating at their registered addresses, that have committed violations concerning tax or invoices or that fall into the high-risk category); and shall apply appropriate administration measures in accordance with the law.

3. For business registration authorities under the inter-agency single-window mechanism:

Where tax registration is carried out under the inter-agency single-window mechanism, the authority receiving dossiers for enterprise registration, cooperative registration, union of cooperatives registration, cooperative group registration, business household registration and registration of dependent units and business locations of enterprises, cooperatives and unions of cooperatives shall be responsible for transmitting, sharing or synchronising business registration and tax registration data to the tax authority by electronic means between the National Business Registration Information System and the Tax Administration Information System so that the tax authority may process and return the results to the taxpayer in accordance with the Law on Tax Administration and relevant laws.

The data shared or synchronised shall be the relevant information on the registration of enterprises, cooperatives, unions of cooperatives, cooperative groups and business households serving risk management work in tax administration.

4. For the authority managing the national population database:

a) The authority managing the national population database shall be responsible for providing and sharing personal identification information with the tax authority for the issuance of tax identification numbers to taxpayers according to their personal identification numbers;

b) The information provided and shared shall include: the personal identification number, full name, date of birth, sex, nationality, place of residence, legal status of the individual (living, deceased, missing) and other information as prescribed by law;

c) The provision and sharing of information shall be carried out in the following cases: upon establishment of the personal identification number; upon any change to the information already provided; and upon cancellation or re-establishment of the personal identification number.

5. For authorities issuing establishment and operation licences to organisations:

a) Competent State authorities that issue establishment and operation licences, establishment decisions or other equivalent documents to organisations subject to business registration (other than business registration authorities under the inter-agency single-window mechanism) shall be responsible for providing and sharing information with the tax authority to serve tax administration work;

b) The information provided and shared shall include: the number of the establishment and operation licence, establishment decision, investment registration certificate or other equivalent document issued to the organisation; the date of issuance; the issuing authority; the name of the organisation; the head office address; the legal representative of the organisation (the personal identification number or document number of the representative, date of birth, sex, nationality), the legal status of the organisation and other information appearing on the licence or certificate as prescribed by law;

c) The cases of provision and sharing of information shall include: upon issuance of the licence or certificate; upon any change to the licence or certificate; and upon the organisation's suspension or termination of operation or business or the revocation of its licence or certificate;

d) The time limit for providing information shall be no later than 10 working days from the date of issuance of the licence or certificate; the date of change of the licence or certificate; or the date on which the organisation suspends or terminates its operation or business or has its licence or certificate revoked;

đ) The provision and sharing of information shall be carried out promptly by electronic means, ensuring the connection, sharing and synchronisation of data between agencies in accordance with the law, and in paper form during the period in which it is not yet carried out by electronic means.

The collection, sharing, exploitation and use of the information provided for in this Article shall be carried out in accordance with the law on tax administration and relevant laws, ensuring the safety and confidentiality of information as prescribed.

Article 8. Use of tax identification numbers

1. The taxpayer must record the issued tax identification number on invoices, vouchers and documents when carrying out business and financial transactions directly related to tax obligations; when opening deposit accounts at credit institutions, foreign bank branches, payment service providers and payment intermediary service providers; when declaring tax, paying tax, applying for duty exemption, duty reduction, duty refund or non-collection of duty, registering customs declarations and carrying out other tax transactions in respect of all obligations payable to the state budget, including the case where the taxpayer conducts production and business activities in various localities.

2. The taxpayer must provide its tax identification number fully and accurately to organisations and individuals that withhold or pay tax on its behalf, or that declare and pay tax on its behalf; provide it to relevant agencies, organisations and individuals for the purposes of tax administration in accordance with the law; and record the tax identification number in the dossier when carrying out administrative procedures under the inter-agency single-window mechanism with the tax administration authority and relevant agencies and organisations.

3. Tax administration authorities, the State Treasury, credit institutions, foreign bank branches, payment service providers cooperating in the collection of state budget revenues, and organisations authorised by tax administration authorities to collect tax shall use the taxpayer's tax identification number in transaction vouchers related to tax obligations as prescribed, and in collecting tax, other revenues, late-payment interest and fines into the state budget.

4. Credit institutions, foreign bank branches, payment service providers and payment intermediary service providers must record the tax identification number in the account opening dossier and in the vouchers of transactions through the taxpayer's account.

5. A tax identification number may not be used in the transactions specified in clause 1 of this Article after it has been deactivated by the tax authority, and may only continue to be used after it has been reinstated. A taxpayer in respect of which the tax authority has issued a notice that it is not operating at the registered address may use the tax identification number only to carry out transactions serving the deactivation or reinstatement of the tax identification number as prescribed.

Section 2. TAX DECLARATION; TIME LIMITS FOR SUBMITTING TAX DECLARATION DOSSIERS; TAX PERIODS; TAX NOTICES, TAX WITHHOLDING, DECLARATION AND PAYMENT OF TAX ON BEHALF OF OTHERS

Article 9. Tax periods

1. Tax periods include the period of each time of arising, the month, the quarter, the year, or the tax finalisation period as provided for in clause 8 Article 4 of the Law on Tax Administration.

2. Determination of tax periods:

a) The tax period of each time of arising is determined as the day on which the taxpayer's tax obligation arises;

b) The monthly tax period is determined from the first day to the last day of the month of the calendar year;

c) The quarterly tax period is determined from the first day to the last day of the quarter of the calendar year or the fiscal year;

d) The annual tax period is determined according to the calendar year or the fiscal year;

đ) The tax finalisation period is determined as follows:

đ.1) The tax finalisation period is determined according to the annual accounting period in accordance with the law on accounting, except for the case specified at point đ.2 of this clause;

đ.2) The tax finalisation period for personal income tax is determined according to the calendar year.

Where, in a calendar year, an individual is present in Vietnam for fewer than 183 days but the total number of days of presence in Vietnam during 12 consecutive months from the first day of presence in Vietnam is 183 days or more, the personal income tax finalisation period of the first year is determined as the 12 consecutive months from the first day of presence in Vietnam.

Article 10. Time limits for submitting tax declaration dossiers

1. For taxes declared upon each time of arising, the time limit for submitting the tax declaration dossier is no later than the 10th day from the day following the day on which the tax obligation arises, except where tax must be declared and paid before the tax authority issues an authenticated e-invoice for each time of arising as provided for at point b clause 3 Article 26 of the Law on Tax Administration.

2. For taxes declared on a monthly basis, the time limit for submitting the tax declaration dossier is no later than the 20th day of the month following the month in which the tax obligation arises.

3. For taxes declared on a quarterly basis, the time limit for submitting the tax declaration dossier is no later than the last day of the first month of the quarter following the quarter in which the tax obligation arises.

4. For taxes declared on an annual basis, the time limit for submitting the tax declaration dossier is no later than the last day of the first month of the following calendar year or of the following fiscal year.

5. For taxes subject to tax finalisation declaration, the time limit for submitting the tax declaration dossier is as follows:

a) No later than the last day of the 03rd month from the end of the tax finalisation period;

b) No later than the 45th day from the day on which the taxpayer has a decision on termination of operation, dissolution, bankruptcy, contract termination, equitisation of a state-owned enterprise, division, separation, merger or consolidation;

c) No later than the last day of the 04th month from the end of the calendar year, for personal income tax finalisation dossiers of individuals with income from wages and salaries who finalise tax directly.

Where, in 01 calendar year, an individual is present in Vietnam for fewer than 183 days but is present for 183 days or more counted over 12 consecutive months from the first day of presence in Vietnam, the time limit for submitting the personal income tax finalisation dossier of the first year is no later than the last day of the 04th month from the last day of the month in which the 12 consecutive months are completed;

d) Before exit from the country, for resident individuals who are foreigners terminating their labour contracts in Vietnam, but no later than 45 days from the day of termination of the labour contract.

6. For the extraction and sale of crude oil (including crude oil sold domestically and crude oil exported), the time limit for submitting the declaration dossier for tax and other revenues for each sale is no later than 35 days from the day of sale. The day of sale is the day on which the delivery of crude oil at the delivery point is completed.

For the sale of natural gas, the time limit for submitting the declaration dossier for tax and other revenues is no later than the 20th day of the month following the month in which the obligation in respect of tax or other revenues arises. The month in which the tax obligation arises is the month of the time of tax determination in accordance with the law on taxation; the month in which the obligation in respect of other revenues arises is the month of the gas sale.

7. The time limit for submitting the country-by-country profit report shall comply with the Decree providing for tax administration applicable to related-party transactions of enterprises having related-party relationships.

8. The time limit for submitting personal income tax declaration dossiers in respect of the transfer, inheritance or receipt as a gift of real estate is as follows:

a) In the case of the transfer, inheritance or receipt as a gift of real estate for which a Certificate of land use rights and ownership of assets attached to land has been issued (including the case where the transfer contract stipulates that the purchaser pays tax on behalf of the seller, the case where a relevant third party is permitted to sell the assets of an individual in accordance with the law, and the case of authorisation where the authorised person has full content equivalent to ownership rights over the real estate in accordance with the civil law), the time limit for submitting the tax declaration dossier is no later than the last day of the time limit for registering the change with the competent authority in accordance with the law on land;

b) In the case of the transfer, inheritance or receipt as a gift of a future-formed house or of land use rights attached to a future construction work (including the case where the transfer contract stipulates that the purchaser pays tax on behalf of the seller, the case where a relevant third party is permitted to sell the assets of an individual in accordance with the law, and the case of authorisation where the authorised person has full content equivalent to ownership rights over the real estate in accordance with the civil law), the time limit for submitting the tax declaration dossier is no later than the 10th day from the day following the day on which the transfer contract or the legal document evidencing the right to receive the inheritance or gift takes effect in accordance with the law. Where an individual contributes capital in the form of real estate, the time limit for submitting the tax declaration dossier is no later than the 10th day from the day following the day of the capital transfer, capital withdrawal or dissolution of the enterprise.

9. The time limit for submitting tax declaration dossiers applicable to business households and individual businesses shall comply with Decree No. 68/2026/NĐ-CP of the Government.

10. The time limit for submitting tax declaration dossiers for exported and imported goods shall comply with the law on customs.

Article 11. Cases in which declaration dossiers for tax and other revenues are not required to be submitted

The taxpayer is not required to submit a declaration dossier for tax or other revenues in respect of each type of tax or other revenue in the following cases:

1. The taxpayer has only activities and business that are not subject to tax in accordance with the law on taxation, except for business households and individual businesses trading in goods and services with annual revenue not subject to value-added tax and not subject to personal income tax, which shall comply with Decree No. 141/2026/NĐ-CP of the Government.

2. Organisations and individuals paying income, and individuals declaring tax directly with the tax authority, are not required to submit personal income tax declaration dossiers in respect of income exempt from tax as provided for in Article 4 and Article 5 of the Law on Personal Income Tax, except for the cases of tax exemption provided for in clauses 1, 2 and 17 Article 4, income of experts from innovative start-up projects provided for in clause 19 Article 4, and clauses 2, 3 and 4 Article 5 of the Law on Personal Income Tax.

3. Export processing enterprises having only export processing activities are not required to submit value-added tax declaration dossiers.

4. Taxpayers during the period of suspension of operation and business as provided for at point c.1 clause 1 Article 7 of this Decree.

5. Taxpayers that have submitted a dossier for deactivation of the tax identification number, except for tax finalisation dossiers up to the time of deactivation of the tax identification number and tax declaration dossiers in respect of tax obligations arising after the time of submission of the dossier for deactivation of the tax identification number.

6. Personal income tax declarants being organisations and individuals paying income that are subject to monthly or quarterly personal income tax declaration, where in that month or quarter no withholding of personal income tax of the income recipients arises.

Where, in the last month or quarter of the year, or in the month or quarter in which a division, separation, consolidation, merger, dissolution, bankruptcy or termination of operation arises, no tax withholding arises and the case is not subject to personal income tax finalisation under the guidance of the Minister of Finance, the organisation or individual paying income must still submit the personal income tax declaration dossier for the last month or quarter of the year, or for the month or quarter in which the division, separation, consolidation, merger, dissolution, bankruptcy or termination of operation arises.

7. Where an organisation or individual does not pay income from wages or salaries, it is not required to submit a personal income tax finalisation declaration dossier in respect of income from wages and salaries.

8. Organisations and individuals being the Vietnamese party withholding and paying on behalf of foreign contractors value-added tax and corporate income tax in accordance with the tax law and declaring tax on a monthly basis, where in that month no tax withholding arises.

9. Taxpayers eligible for a duty refund under the law on value-added tax are not required to submit value-added tax declaration dossiers in the following cases:

a) Owners of programmes or projects or main contractors (including the executive offices of main contractors in Vietnam), and organisations designated by the foreign donor to manage programmes or projects using non-refundable Official Development Assistance (ODA) capital (including the executive offices of the donor or the organisations designated by the donor to manage and implement the programmes or projects);

b) Organisations in Vietnam using non-refundable aid or humanitarian aid of foreign organisations and individuals to purchase goods and services serving non-refundable aid or humanitarian aid programmes or projects in Vietnam;

c) Organisations and individuals entitled to diplomatic immunity and privileges in accordance with the law on diplomacy purchasing goods and services in Vietnam.

10. Where the calculation of tax and other revenues and the notification of tax and other revenues are carried out by the tax authority and the tax authority has connected to, shared and been able to use information available in national databases, databases of competent state agencies, the Tax Administration Information System, or dossiers determining financial obligations or information transfer slips forwarded by competent authorities, and such information and data provide sufficient grounds for calculating tax and other revenues as prescribed, the taxpayer is not required to submit a declaration dossier for tax or other revenues, except where the taxpayer requests exemption or reduction in the declaration dossier for tax or other revenues.

The tax authority shall publicly announce on the Tax Administration Information System the types of declaration dossiers for tax and other revenues that satisfy the conditions for implementation under this clause.

11. Where the Vietnamese party pays income to foreign organisations and individuals from investment in international bonds of the Government of Vietnam or from loans granted to the State or the Government of Vietnam, which are not subject to value-added tax and are exempt from corporate income tax in accordance with the tax law, it is not required to submit a tax declaration dossier.

12. Where organisations collecting fees and charges are not required to declare fees and charges in accordance with the law on fees and charges, they are not required to submit fee and charge declaration dossiers.

13. Where organisations and individuals exempt from natural resources tax do not fall into the cases in which the tax authority issues a notice or decision on duty exemption or duty reduction under the guidance of the Minister of Finance, they are not required to submit natural resources tax declaration dossiers.

Article 12. Supplementary declaration of declaration dossiers for tax and other revenues

1. The taxpayer shall make supplementary declarations of declaration dossiers for tax and other revenues in accordance with clause 5 Article 12 of the Law on Tax Administration and the provisions of this Article. The supplementary declaration of a tax declaration dossier must ensure the full and accurate determination of the tax obligation but must not alter the effect of the conclusions and handling decisions issued through inspection and examination by the tax authority or competent authorities.

2. For cases of supplementary declaration provided for at point c clause 5 Article 12 of the Law on Tax Administration:

a) The taxpayer may not make supplementary declarations of declaration dossiers for tax and other revenues in respect of dossiers falling within the scope and period of investigation according to the written request of the investigating authority sent to the tax authority. The period during which supplementary declaration of tax declaration dossiers is not permitted shall be determined in the written request of the investigating authority. Where the written request does not clearly specify the period of application, the prohibition on supplementary declaration shall end when the investigating authority issues a written notice terminating the requirement that the taxpayer not make supplementary declarations;

b) The investigating authority shall send a written request to the tax authority in accordance with clause 3 of this Article, clearly stating: the name of the taxpayer, the tax identification number, the type of tax, the tax period falling within the scope and period of investigation, and the period of application of the prohibition on supplementary declaration.

3. The investigating authority may require the taxpayer not to make supplementary declarations of declaration dossiers for tax and other revenues where the taxpayer is under investigation in a case or matter due to signs of violations of law related to the determination of tax obligations or due to the issuance of a decision to institute criminal proceedings.

4. For cases of adjustment of tax declaration dossiers provided for at point d clause 5 Article 12 of the Law on Tax Administration:

a) Where the taxpayer submits a supplementary explanatory dossier to the tax authority, the explanatory dossier must clearly state: the content of the adjustment to the tax declaration dossier, the reason for the adjustment, the period of adjustment, the amount of tax adjusted compared with the amount of tax determined through inspection and examination, and the documents and evidence serving as the basis for the adjustment;

b) The tax authority shall review the taxpayer's explanatory dossier within the scope of the content and period already inspected and examined and shall issue a written notice accepting or not accepting the adjustment to the tax declaration dossier;

c) The consideration and acceptance of adjustments to tax declaration dossiers provided for in this clause shall apply only to contents that have not been handled in the conclusions and handling decisions of competent authorities. The adjustment of tax declaration dossiers under this clause does not alter the effect of the conclusions and handling decisions already issued through inspection and examination. The taxpayer shall be handled in accordance with the provisions applicable to cases detected through inspection and examination by the tax authority or competent authorities.

5. For cases of supplementary declaration provided for at point đ clause 5 Article 12 of the Law on Tax Administration:

a) Where the tax authority or a competent state agency issues a written conclusion or decision relating to the determination of the taxpayer's tax obligation but the case is not one implemented under a written conclusion or handling decision following inspection or examination by the tax authority or a competent state agency and is not a case provided for at point b of this clause, the taxpayer shall make a supplementary declaration to adjust the tax obligation where the supplementary declaration increases the amount of tax payable or reduces the amount of tax deductible, exempted, reduced, refunded or the loss reduced, and the taxpayer shall be handled in accordance with the provisions applicable to cases detected through inspection and examination by the tax authority or competent authorities.

The provisions of this point shall apply to other revenues of the state budget the collection of which is administered by the tax authority in accordance with the law;

b) Where an investigating authority, a Court, the State Audit Office, an inspection authority or the tax authority issues a conclusion, judgment or decision concluding that the seller has committed a violation concerning the use of unlawful invoices or the unlawful use of invoices, and the purchaser of goods or services uses invoices of that seller falling within the scope of the conclusion, the purchaser must make a supplementary declaration to adjust the tax obligation, including where the tax period has already been inspected and examined, and the purchaser shall be handled in accordance with the law on tax administration as in cases detected through inspection and examination by the tax authority or competent authorities.

6. The taxpayer shall make supplementary declarations for each declaration dossier for tax and other revenues containing errors falling within the cases provided for in clauses 1, 2, 3, 4 and 5 of this Article as follows:

a) A taxpayer falling within the cases provided for at points a, b and c clause 5 Article 12 of the Law on Tax Administration shall make a supplementary declaration for the period in which the error arose. Where the supplementary declaration increases the amount of tax or other revenues payable or reduces the amount of tax or other revenues exempted, reduced or refunded, the taxpayer must pay in full the additional amount payable or the amount exempted, reduced or refunded together with late-payment interest into the state budget (if any); where the supplementary declaration reduces the amount of tax or other revenues payable, the taxpayer shall be entitled to a reduction of late-payment interest and to the handling of the overpaid amount of tax or other revenues (if any) as prescribed. Where the supplementary declaration increases or decreases the amount of value-added tax deductible carried forward to the subsequent period, the taxpayer shall declare the difference increased or decreased in the period in which the error is detected. The taxpayer may make a supplementary declaration increasing the amount of value-added tax requested for refund only where the dossier requesting the duty refund has not yet been submitted.

In particular, where the taxpayer detects errors in the input value-added tax upon declaration and deduction, the declaration shall be made in accordance with the law on value-added tax;

b) A taxpayer falling within the cases provided for at point d and point đ clause 5 Article 12 of the Law on Tax Administration shall comply with point a of this clause and shall be subject to administrative penalties for tax violations.

7. Where implementation under a written conclusion or handling decision following inspection or examination by the tax authority or a competent state agency, or under a notice of non-refund of tax of the tax authority, results in an increase or decrease in the amount of value-added tax deductible carried forward to the subsequent period, the taxpayer shall not make a supplementary declaration but shall declare it in the tax period in which the conclusion, decision or notice of the tax authority or competent state agency is received.

8. For tax declaration dossiers provided for at point a and point b clause 5 Article 12 of the Law on Tax Administration, where the taxpayer detects that the submitted declaration dossier for tax or other revenues contains errors that increase the amount of tax or other revenues payable or reduce the amount of tax or other revenues exempted, reduced or refunded, or reduce the amount of value-added tax deductible carried forward to the subsequent period, but the declaration dossier for tax or other revenues is beyond the time limit of 05 years from the day on which the time limit for submitting the declaration dossier for tax or other revenues expired, the taxpayer may not make a supplementary declaration of the declaration dossier for tax or other revenues but may submit a supplementary explanatory dossier to the tax authority. The tax authority shall review the taxpayer's explanatory dossier and issue a notice accepting the explanatory dossier, a decision on handling administrative violations concerning tax administration as prescribed (if any), or a notice not accepting the taxpayer's explanatory dossier.

9. For exported and imported goods, the supplementary declaration of tax declaration dossiers shall comply with the law on customs.

10. The Minister of Finance shall provide detailed guidance on the order, procedures and dossiers for supplementary declaration of declaration dossiers for tax and other revenues; the manner of making supplementary declarations of declaration dossiers for tax and other revenues in the cases provided for at point a clause 6 of this Article; and the explanatory dossier and the order and procedures for receiving and processing explanatory dossiers as provided for in clauses 4 and 8 of this Article.

Article 13. Declaration of tax and other revenues in respect of petroleum activities and the sale of petroleum

The declaration of tax and other revenues in respect of petroleum activities (including the special tax under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation) shall be carried out according to each type of activity and each type of revenue corresponding to monthly declaration, quarterly declaration, declaration upon each time a tax obligation arises, and tax finalisation declaration as provided for in this Article.

1. Monthly declaration for the extraction and sale of natural gas: natural resources tax, corporate income tax, and the special tax of the Vietnam - Russia Joint Venture “Vietsovpetro” at Block 09.1 under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation signed on 27 December 2010 on the continuation of cooperation in the field of geological exploration and extraction of petroleum on the continental shelf of the Socialist Republic of Vietnam within the framework of the Vietnam - Russia Joint Venture “Vietsovpetro” (hereinafter referred to as the Vietsovpetro Joint Venture at Block 09.1) and the Protocols amending and supplementing it; and the host country's share of gas profits.

2. Quarterly declaration: the surcharge upon an increase in crude oil prices, except the surcharge applicable to the Vietsovpetro Joint Venture at Block 09.1 provided for at point c clause 3 and clause 5 of this Article.

3. Declaration upon each time of arising:

a) Corporate income tax on income from the transfer of interests in a petroleum contract:

The transferor of participating interests in a petroleum contract shall declare and pay tax on income from the transfer. Where the transfer results in a change of the owner of the contractor holding participating interests in a petroleum contract in Vietnam, the contractor named in the contract shall: notify the tax authority when the transfer arises, and declare and pay tax on behalf of the transferor in respect of the portion of income related to the petroleum contract in Vietnam in accordance with regulations;

b) Revenues arising from petroleum activities: oil and gas commissions; proceeds from the reading and use of oil and gas documents; compensation for the contractor's failure to fully perform its minimum commitments; research fees of the host country; other revenues under written agreements signed on behalf of the State or the Government of Vietnam with the foreign contracting party;

c) The surcharge, corporate income tax and petroleum profit (the portion shared to the host country after payment of corporate income tax and the surcharge) from the surplus of the retained petroleum portion of the Vietsovpetro Joint Venture at Block 09.1: the declaration and payment shall be made no later than the 10th day from the date on which the Joint Venture Council decides the surplus amount of the retained petroleum portion under the resolution of each meeting, but no later than 31 December each year, in accordance with the Agreement and the Protocols amending and supplementing it;

d) Export duty on petroleum; where, at the time of registration of the customs declaration, no official price is available, the taxpayer may provisionally pay duty before customs clearance or release of the goods. When the official price is available, the taxpayer shall declare and adjust the difference in duty (if any) in accordance with regulations.

4. Declaration upon each sale in respect of the extraction and sale of crude oil, including: natural resources tax; corporate income tax; special tax and the surcharge upon an increase in the crude oil price of the Vietsovpetro Joint Venture at Block 09.1; the oil profit shared to the host country.

5. Annual finalisation declaration and finalisation declaration upon termination of the petroleum contract: natural resources tax, corporate income tax and petroleum profit shared to the host country in respect of the extraction and sale of crude oil and natural gas; the surcharge upon an increase in the crude oil price; special tax in respect of the extraction and sale of natural gas of the Vietsovpetro Joint Venture at Block 09.1; the surcharge, corporate income tax and petroleum profit (the portion shared to the host country after payment of corporate income tax and the surcharge) from the surplus of the retained oil portion of the petroleum activities of the Vietsovpetro Joint Venture at Block 09.1.

Article 14. Currency for declaring tax and other revenues and for paying tax and other revenues; conversion exchange rate for declaring tax and other revenues; exchange rate for tax calculation

1. The currency for declaring tax and other revenues is Vietnamese Dong, except in the following cases:

a) The taxpayer falls into the case of declaring top-up corporate income tax in a foreign currency in accordance with Decree No. 236/2025/NĐ-CP of the Government;

b) The taxpayer declares tax and other revenues in respect of petroleum activities and the sale of petroleum:

b.1) For the declaration of tax and other revenues on a monthly or quarterly basis, upon each time of arising and upon each sale (including crude oil sold domestically and crude oil exported):

b.1.1) Where the taxpayer receives payment in United States Dollars, the currency for declaring tax and other revenues is United States Dollars.

Where the taxpayer receives payment in Vietnamese Dong, the currency for declaring tax and other revenues is Vietnamese Dong;

b.1.2) Where the Vietnam National Industry - Energy Group is permitted to pay tax and other revenues in Vietnamese Dong in accordance with the Government's regulations, the currency for declaring tax and other revenues is Vietnamese Dong and the exchange rate for conversion from foreign currency shall comply with point b.2 clause 3 of this Article;

b.1.3) For the surcharge, corporate income tax and petroleum profit (the portion shared to the host country after payment of corporate income tax and the surcharge) from the surplus of the retained petroleum portion of the petroleum activities of the Vietsovpetro Joint Venture at Block 09.1, the currency for declaring tax and other revenues is United States Dollars.

b.2) For finalisation declarations: the currency for the finalisation declaration of tax and other revenues is United States Dollars. Where the taxpayer receives payment in Vietnamese Dong and has declared and paid tax and other revenues in Vietnamese Dong, at the time of the corresponding declaration of tax and other revenues the taxpayer shall convert them into United States Dollars at the exchange rate provided in point b.1 clause 3 of this Article for consolidation into the dossier for the finalisation declaration of tax and other revenues.

c) Foreign suppliers shall declare tax in a freely convertible foreign currency in respect of business activities on e-commerce platforms, digital platforms and other services;

d) Representative agencies of the Socialist Republic of Vietnam abroad and agencies and organisations in Vietnam permitted to collect fees and charges in foreign currency shall declare fees, charges and other revenues in the freely convertible foreign currency specified in the document providing for the rates of such fees, charges and other revenues.

2. The currency for paying tax and other revenues in respect of petroleum activities and the sale of petroleum shall be as follows:

a) For the declaration of tax and other revenues on a monthly or quarterly basis, upon each time of arising and upon each sale: the currency for paying tax and other revenues is the currency for declaring tax and other revenues provided in point b.1 clause 1 of this Article;

b) For the finalisation declaration of tax and other revenues: the currency for paying tax is the currency of the finalisation declaration provided in point b.2 clause 1 of this Article.

3. Conversion exchange rate for tax declaration:

a) For top-up corporate income tax under the regulations against global base erosion:

a.1) Where the taxpayer declares the Information Return under the regulations on global minimum tax in a foreign currency and elects to declare the Top-up Corporate Income Tax Return and to pay top-up corporate income tax in Vietnamese Dong, the conversion exchange rate shall be determined in accordance with Decree No. 236/2025/NĐ-CP of the Government. Where no exchange rate is available under Decree No. 236/2025/NĐ-CP, the conversion exchange rate shall be determined according to the cross rate announced by the State Bank of Vietnam on the date closest preceding the date of tax declaration;

a.2) Where the taxpayer makes an additional declaration to the tax declaration dossier in accordance with the law on tax administration, the exchange rate stated in the initial tax declaration dossier accepted by the tax authority shall apply;

a.3) Where implementation is made under a conclusion document or a decision on handling after inspection or examination by the tax authority or a competent state agency, the exchange rate stated in the initial tax declaration dossier accepted by the tax authority shall apply, or the exchange rate on the last day of the time limit for submitting the tax declaration dossier shall apply where the taxpayer has not submitted the tax declaration dossier.

b) For petroleum activities and the sale of petroleum:

b.1) The conversion exchange rate for declaring tax and other revenues in respect of petroleum activities and the sale of petroleum provided in point b.1.1 clause 1 of this Article is the actual payment exchange rate of the petroleum sale transaction;

b.2) Where the Vietnam National Industry - Energy Group is permitted to pay tax and other revenues in Vietnamese Dong in accordance with the Government's regulations, the exchange rate for tax declaration for conversion from the foreign currency actually received in payment into Vietnamese Dong is the average transfer buying and selling rate of the commercial bank with which the taxpayer regularly transacts on the date of submission of the tax declaration dossier. Where the taxpayer makes an additional declaration to the tax declaration dossier in accordance with the law on tax administration, the exchange rate stated in the initial tax declaration dossier accepted by the tax authority shall apply;

b.3) For the domestic sale of oil, the exchange rate for calculating value-added tax is the transfer selling rate of the commercial bank where the taxpayer receives payment under the contract at the time of issuance of the invoice in accordance with the law on invoices.

4. For exported and imported goods, the exchange rate for tax calculation shall comply with the law on customs.

5. For fees and charges, the exchange rate for calculating fees and charges shall comply with the law on fees and charges.

Article 15. Allocation of tax obligations and other revenues payable

1. A taxpayer that has business activities, dependent units or business locations in a provincial-level administrative unit other than the place where its head office is located shall make declarations as follows:

a) A taxpayer falling into the cases of allocating tax and other revenues payable provided in clause 2 of this Article shall declare tax and other revenues on a consolidated basis at the tax authority directly managing the taxpayer, or declare the tax and other revenues of the business activities, dependent units or business locations at the tax authority managing revenues in the place where the business activities arise under the guidance of the Minister of Finance, and shall at the same time calculate and allocate the tax obligations and other revenues payable to each locality entitled to the state budget revenue, except for the case provided in point b of this clause;

b) A taxpayer falling into the case of separately declaring the tax and other revenues of business activities, dependent units or business locations shall make a separate declaration at the tax authority managing revenues in the place where the business activities arise under the guidance of the Minister of Finance.

2. Cases in which tax and other revenues payable must be allocated:

a) A taxpayer shall allocate the value-added tax payable in the following cases:

a.1) Computerised lottery business activities;

a.2) Construction activities under the law on the system of national economic sectors or the law on construction, where the value of the construction works under the contract, inclusive of value-added tax, is VND 01 billion or more (except construction activities in non-tariff zones, consultancy, survey, design, accounting and insurance);

a.3) Real estate transfer activities, except the transfer of real estate of investment projects on infrastructure facilities and houses for transfer (including cases where advance payments are collected from customers according to schedule);

a.4) Dependent units and business locations that are production establishments (including processing and assembly establishments) and rooftop solar power generation establishments, except allocation by a taxpayer that is a micro-enterprise in accordance with the law on support for small and medium-sized enterprises;

a.5) Hydropower plants located in more than one provincial-level area;

a.6) Postpaid telecommunications service business activities; where a business establishment engaged in telecommunications services purchases goods and services for centralised investment in the entire telecommunications infrastructure system, it may elect to allocate the input value-added tax amount to its branches in accordance with the regulations of the Minister of Finance.

b) A taxpayer shall allocate the corporate income tax payable in the following cases:

b.1) Computerised lottery business activities;

b.2) Real estate transfer activities, except cases of separate tax declaration at the place where the real estate is located under the guidance of the Minister of Finance;

b.3) Dependent units and business locations that are production establishments (including processing and assembly establishments and rooftop solar power generation establishments), except dependent units and business locations having income entitled to corporate income tax incentives and dependent units and business locations of a taxpayer that is a micro-enterprise in accordance with the law on support for small and medium-sized enterprises;

b.4) Hydropower plants located in more than one provincial-level area.

c) A taxpayer shall allocate the special consumption tax payable in respect of computerised lottery business activities;

d) A taxpayer shall allocate the personal income tax payable in the following cases:

d.1) Withholding of personal income tax on income from wages and salaries paid by organisations and individuals to employees working at dependent units or business locations in a provincial-level area other than the place where the organisation or individual has its head office; except where the income-paying organisation or individual declares tax with the tax authority directly managing the dependent unit or business location under the guidance of the Minister of Finance;

d.2) Withholding of personal income tax on income from winning prizes of individuals winning computerised lottery prizes under the method of distributing lottery tickets via telephone, the internet or terminal devices.

đ) A taxpayer shall allocate the natural resources tax payable in respect of hydropower production activities where the hydropower reservoir is located in more than one provincial-level area;

e) A taxpayer shall allocate the environmental protection tax payable in the following cases:

e.1) Petrol and oil: dependent units of key petrol and oil trading traders or petrol and oil producing traders, or dependent units of subsidiaries, as provided in the Law on Enterprises, of key petrol and oil trading traders or petrol and oil producing traders, except where the dependent units of key petrol and oil trading traders or petrol and oil producing traders, or the dependent units of subsidiaries of key petrol and oil trading traders or petrol and oil producing traders, declare and calculate tax with the tax authority directly managing them or the tax authority managing revenues under the guidance of the Minister of Finance;

e.2) Coal extracted and consumed domestically: subsidiaries or dependent units of enterprises engaged in the extraction and domestic consumption of coal that are assigned to extract, process and consume coal;

g) A taxpayer shall allocate the post-tax profit remaining after the setting aside of funds in respect of computerised lottery business activities.

3. The Minister of Finance shall provide guidance on the method of allocation, tax declaration and tax payment for the cases of allocating tax and other revenues provided in this Article.

Article 16. Cases in which the tax authority calculates tax and other revenues and issues a notice of payment of tax and other revenues based on the taxpayer's dossier for declaring tax and other revenues

1. The tax authority shall calculate tax and other revenues and issue a notice of payment of tax and other revenues based on the taxpayer's dossier for declaring tax and other revenues in the following cases:

a) Personal income tax on inheritances and gifts received, except inheritances and gifts that are real estate as provided in point b of this clause, including:

a.1) Personal income tax on inheritances and gifts received that are securities or capital contributions;

a.2) Personal income tax on inheritances and gifts received that are assets subject to registration of ownership or use rights.

b) Personal income tax on the transfer of real estate or on inheritances and gifts received that are real estate in the following cases:

b.1) Real estate being houses, commercial houses or construction works formed in the future; construction works and houses that have been handed over for use by the project investor but for which the Certificate of land use rights and ownership of assets attached to land has not been granted in accordance with the law on housing;

b.2) Real estate authorised by an individual where the authorised person has full contents equivalent to ownership rights over the real estate in accordance with the law on personal income tax;

b.3) Real estate located abroad.

c) Registration fee (except the registration fee on houses and land);

d) Non-agricultural land use tax of households and individuals (except in the case of a consolidated declaration, where the taxpayer must self-determine the additional amount of tax payable arising from the consolidated declaration);

đ) Agricultural land use tax of households and individuals;

e) Land rent applicable to cases where there is no decision on land lease or land lease contract (including cases where the leased land has expired its land use term but the land use term has not been extended).

2. The order and procedures for receiving and processing dossiers in cases where the tax authority calculates tax and other revenues and issues a notice of payment of tax and other revenues, counted from the date of receipt of the taxpayer's lawful and complete dossier for declaring tax and other revenues made in the prescribed form, for specific cases are as follows:

a) Dossier-receiving agency:

a.1) For the case provided in point a.1 clause 1 of this Article, it is the tax authority managing the enterprise issuing the securities or the enterprise in which the capital contribution is held. Where the taxpayer simultaneously receives inheritances or gifts of several types of securities or capital contributions, the dossier-receiving agency is the tax authority of the place where the taxpayer resides;

a.2) For the cases provided in point a.2 and point c clause 1 of this Article, it is the tax authority of the place where ownership or use rights are registered, or the location decided by the provincial-level People's Committee;

a.3) For the cases provided in points b.1, b.2 and point e clause 1 of this Article, it is the tax authority of the place where the land is located;

a.4) For the case provided in point b.3 clause 1 of this Article, it is the tax authority of the place where the taxpayer resides;

a.5) For the case provided in point d clause 1 of this Article, it is the tax authority of the place where the land subject to tax is located. Households and individuals shall submit consolidated tax declaration dossiers to the tax authority under the guidance of the Minister of Finance;

a.6) For the case provided in point đ clause 1 of this Article, it is the commune-level People's Committee of the place where the land subject to tax is located.

b) Time limit for the tax authority to issue a notice of payment of tax and other revenues:

b.1) No later than 05 working days from the date on which the tax authority receives the taxpayer's tax declaration dossier or the date on which the tax authority receives the dossier transferred under the inter-connected single-window mechanism, except for the cases provided in point b.2 and point c of this clause. For non-agricultural land use tax obligations where a change of taxpayer arises but the previous taxpayer has fulfilled the tax payment obligation, the tax authority shall not issue a notice of tax payment in respect of the obligation already fulfilled;

b.2) No later than 03 working days from the date on which the tax authority receives the taxpayer's tax declaration dossier, for the cases provided in point b clause 1 of this Article;

b.3) No later than 30 April for annual tax obligations (except the case of consolidated declaration of non-agricultural land use tax of households and individuals);

b.4) Where the harvest season of agricultural products in a locality does not coincide with the time limit for payment of the agricultural land use tax payable as prescribed, the tax authority may postpone the time limit for issuing the notice of tax payment, but by no more than 60 days compared with the prescribed time limit;

b.5) No later than the following working day for the cases provided in point c clause 1 of this Article. Where the price for calculating the registration fee is not yet available, the time limit is no later than 05 working days from the date on which the tax authority receives the taxpayer's tax declaration dossier.

c) Where the tax declaration dossier is incomplete or is not made in the prescribed form, the tax authority shall notify the taxpayer of the non-receipt of the tax declaration dossier, or request an explanation or supplementation of information and documents using the form guided by the Minister of Finance, or assess tax in accordance with law, or send a document using the form guided by the Minister of Finance to the competent state agency no later than 03 working days from the date of receipt of the taxpayer's tax declaration dossier in order to verify information serving as the basis for calculating tax and other revenues, and shall issue a notice of payment of tax and other revenues to the taxpayer no later than 05 working days from the date of receipt of the document providing information transferred by the competent state agency;

d) For the cases in which the submission of a tax declaration dossier is not required as provided in clause 10 Article 11 of this Decree, the tax authority shall calculate the tax and other revenues payable on the basis of the data connected, shared and updated from the national database, the databases of competent state agencies and the Tax Administration Information System; and shall issue a notice of payment of tax and other revenues no later than the following working day from the date on which the Tax Administration Information System records sufficient information necessary to determine the taxpayer's tax obligations and other revenues.

Where the information on the system is not yet complete or consistent, or verification is required to serve as the basis for calculating tax and other revenues, the tax authority shall request the taxpayer to provide or supplement information using the form guided by the Minister of Finance, or send a document to the competent state agency to verify the information. The tax authority shall issue a notice of payment of tax and other revenues to the taxpayer no later than 05 working days from the date of receipt of complete information serving as the basis for calculating tax and other revenues.

Article 17. Cases in which the tax authority calculates tax and other revenues and issues a notice of payment of tax and other revenues based on the dossier for determining financial obligations transferred by the competent state management agency

1. Cases in which the tax authority calculates tax and other revenues and notifies the amount of tax and other revenues payable based on the dossier for determining financial obligations transferred by the competent state management agency include:

a) Personal income tax on the transfer of real estate and on inheritances and gifts received that are real estate (including real estate for which the procedures for granting the Certificate of land use rights and ownership of assets attached to land have been completed but in respect of which the individual has a change in information relating to the tax obligation payable), except for the case provided in point b clause 1 Article 16 of this Decree;

b) Non-agricultural land use tax and agricultural land use tax of households and individuals in the case of dossier submission under the inter-connected single-window mechanism;

c) Registration fee on houses and land;

d) Land use levy;

đ) Land rent;

e) The amount that the taxpayer must additionally pay for the period during which land rent or land use levy has not been calculated (hereinafter referred to as the amount that the taxpayer must additionally pay);

g) The amount equivalent to late-payment interest on land use levy or land rent in accordance with the law on land use levy and land rent;

h) Other revenues of the state budget in accordance with law.

2. The order and procedures for receiving and processing dossiers in cases where the tax authority issues a notice of payment of tax and other revenues and sends the notice of payment of tax and other revenues to the taxpayer, counted from the date of receipt of the information transfer slip for determining financial obligations regarding land and the lawful and complete documents of the competent state agency, are specifically as follows:

a) Dossier-receiving and processing agency: the dossier-receiving agency is the agency assigned to receive dossiers in accordance with the law on land. The receiving agency shall transfer the dossier to the specialised agency to prepare an information transfer slip for transfer to the tax authority of the place where the land is located, together with the documents evidencing eligibility for exemption or reduction (if any). In the case of exemption from or reduction of land use levy or land rent, the specialised agency shall prepare an information transfer slip determining the subjects and areas eligible for exemption from land rent for a number of years and for reduction of land use levy or land rent, the period of exemption for a number of years, the period of reduction and the level of reduction of land use levy or land rent, and shall record them on the information transfer slip, and shall not transfer the documents evidencing eligibility for exemption or reduction to the tax authority of the place where the land is located;

b) Time limit for the tax authority to issue a notice of payment of tax and other revenues, counted from the date of receipt of the information transfer slip for determining financial obligations regarding land:

Not later than 07 working days for land use levy and additional amounts payable by organisations and individuals being persons of Vietnamese origin residing abroad; 05 working days for land use levy and additional amounts payable by households and individuals (except individuals being persons of Vietnamese origin residing abroad); 05 working days for land rent and additional amounts payable; 03 working days for personal income tax on transfer of real estate, on receipt of inheritances and gifts being real estate, registration fee on houses and land, non-agricultural land use tax and agricultural land use tax.

Not later than 07 working days from the date of receipt of the document of the competent State agency determining the amounts that the taxpayer is entitled to deduct from the land rent or land use levy payable. The competent State agency must determine the amounts that the taxpayer is entitled to deduct from the land rent or land use levy payable and send them to the tax authority not later than 05 working days from the date of receipt of the dossier transferred by the land registration office, the agency with the land management function or the inter-agency single-window unit.

Not later than 30 April each year, the tax authority shall issue a land rent payment notice and send it to the taxpayer in the case of land lease with annual payment.

3. The written requests of the taxpayer and the information transfer slip under the process for circulating dossiers determining financial obligations relating to land prescribed by the provincial People's Committee must contain sufficient information serving as the basis for the tax authority to calculate and notify the amount of tax and other revenues payable prescribed in clause 1 of this Article; the taxpayer is not required to submit a tax declaration dossier.

Article 18. Cases in which the tax authority notifies other revenues payable under the document determining other revenues transferred by the competent State management agency

1. Cases in which the tax authority notifies other revenues payable under documents transferred by the competent State management agency include:

a) Charges for the grant of the right to mine minerals;

b) Charges for the grant of the right to exploit water resources;

c) Sea area use levy;

d) Other revenues of the State budget as prescribed by law.

2. The order, procedures and time limit for the tax authority to issue a notice of other revenues payable and to send the notice of other revenues payable to the taxpayer from the date of receipt of the decision, notice or document of the competent State agency are specifically as follows:

a) Not later than 10 working days from the date of receipt of a lawful and complete decision, notice or document transferred by the competent State agency;

b) Not later than 30 April each year, the tax authority shall issue a payment notice for subsequent years in the case of payment of charges for the grant of the right to mine minerals, charges for the grant of the right to exploit water resources or sea area use levy in the form of annual payment.

Article 19. Cases in which the customs authority calculates tax and other revenues and notifies the payment of tax and other revenues

1. Cases in which the customs authority determines the amount of tax and other revenues payable and notifies the taxpayer include:

a) Where a taxpayer terminates its operation, does not operate at the registered business address, is dissolved or goes bankrupt without having fulfilled its tax obligations, the customs authority shall calculate the tax and issue a tax notice in order to determine the amount of tax payable by the organisations and individuals having related obligations as prescribed by law;

b) A competent State agency requests the customs authority to determine the amount of tax on confiscated exported and imported goods to serve as a basis for handling as prescribed by law;

c) Imported goods on which taxes at the import stage have not been paid are subject to enforced distraint and auction by a competent agency; where the goods are subject to taxes at the import stage, the customs authority shall calculate the tax and notify the tax to the agency collecting the auction proceeds for payment of the tax;

d) Imported goods eligible for duty exemption or not subject to duty which the tax declarant pledges or mortgages as security for loans; where the credit institution has to dispose of the pledged or mortgaged assets as prescribed by law in order to recover the debt but the tax declarant has not yet lodged a new customs declaration or has not fully paid the duty as prescribed by the law on customs, the customs authority shall determine the amount of duty payable on the goods and notify the credit institution for performance of the obligation as prescribed by law;

đ) Customs fees; charges on goods, luggage and means of transport in transit;

e) Where a taxpayer commits an administrative violation of tax administration, the fine amount shall be calculated on the amount of under-declared tax or evaded tax.

2. In the cases prescribed at points a, b, c, d and point đ of clause 1 of this Article, the customs authority shall, based on the provisions of the tax law, tax administration data and relevant documents and materials, determine the amount of duty payable on the exported and imported goods.

Article 20. Responsibilities of taxpayers, tax administration authorities and competent agencies in cases where the tax administration authority calculates tax and other revenues and notifies the payment of tax and other revenues

1. The taxpayer shall be responsible for declaring accurately, honestly and fully the contents in the tax declaration dossier or the dossier determining financial obligations and for submitting the dossier to the tax administration authority or the competent State management agency as prescribed by law, and shall be responsible for the information on the declared dossier; and shall explain and supplement information and documents fully and within the time limit at the request of the tax administration authority.

2. The tax administration authority:

a) Where the tax administration authority calculates tax and other revenues and notifies the amount of tax and other revenues payable under the tax declaration dossier or the dossier of other revenues of the taxpayer, the tax administration authority shall be responsible for checking the information declared by the taxpayer on the tax declaration dossier and for calculating the tax and notifying the tax to the taxpayer;

b) Where the tax administration authority calculates tax and other revenues and notifies the amount of tax and other revenues payable under the dossier determining financial obligations transferred by the competent State management agency, the tax administration authority shall be responsible for basing itself on the information on the dossier determining financial obligations to calculate the tax and other revenues and to notify the tax and other revenues to the taxpayer.

Where the information transferred by the competent State agencies is incomplete in composition or in information, or the tax administration authority detects that the information does not conform to reality, within 05 working days from the date of receipt of the dossier, the tax administration authority shall be responsible for notifying in writing the agency that sent the dossier for supplementation and adjustment of the information. Where a written request of the tax administration authority for supplementation of information is received, the competent State agency shall provide the dossier and information as requested by the tax administration authority within 05 working days from the date of receipt of the document. After receiving the complete dossier and information, the tax administration authority shall calculate and issue the payment notice within the time limit prescribed in the corresponding Articles of this Decree;

c) For the case where the tax authority notifies the amount of tax and other revenues payable under the document calculating tax and other revenues transferred by the competent State management agency as prescribed in Article 18 of this Decree: where the information transferred by the competent State agencies is not a sufficient basis for issuing the tax payment notice, within 05 working days from the date of receipt of the document, the tax authority shall be responsible for notifying in writing the agency that sent the dossier for supplementation and adjustment of the information. Where a written request of the tax authority for supplementation of information is received, the competent State agency shall provide the dossier and information as requested by the tax authority within 05 working days from the date of receipt of the document. After receiving the complete dossier and information, the tax administration authority shall issue the payment notice within the time limit prescribed in clause 2 Article 18 of this Decree;

d) Where the tax administration authority receives a document of a competent agency or person on the adjustment, supplementation, replacement or revocation of the dossier determining financial obligations, the tax administration authority shall, based on the information transferred by the competent State management agency, adjust, supplement or revoke the notice of payment of tax and other revenues;

đ) A tax administration official shall be responsible for the results of the calculation of tax and other revenues and of the notification of tax and other revenues only within the scope of the dossiers, documents and information provided by the taxpayer, the information provided by the competent State agency, and within the scope of the database that the tax administration authority is able to access at the time of calculating the tax and other revenues.

3. For competent State agencies:

a) To be responsible for the completeness and accuracy of the information on the dossier determining financial obligations or on the document determining the obligations payable;

b) To receive the tax declaration dossiers and information of the taxpayer and to transfer fully and promptly the information determining financial obligations or the document determining the obligations payable to the tax administration authority;

c) To adjust, supplement and provide information at the request of the tax administration authority not later than 05 working days from the date of receipt of the document of the tax administration authority;

d) To promptly send documents adjusting and supplementing information for determining the amount of tax payable to the tax administration authority for adjustment of the tax obligation and for adjustment and supplementation of the tax payment notice issued previously;

đ) To coordinate with the tax administration authority and to build an information system for the automatic transmission and receipt of information by electronic means.

Article 21. Time limits for payment of tax and other revenues in cases where the tax authority calculates tax and other revenues and notifies the payment of tax and other revenues

1. Non-agricultural land use tax:

a) The time limit for the first tax payment: not later than 30 days from the date of issuance of the non-agricultural land use tax payment notice of the tax authority. From the second year onwards, the taxpayer shall pay the non-agricultural land use tax once a year not later than 31 October;

b) The time limit for payment of the differential tax amount as determined by the taxpayer in the consolidated Declaration shall be not later than 31 March of the calendar year following the tax year;

c) The time limit for tax payment in respect of an adjusted declaration dossier shall be not later than 30 days from the date of issuance of the non-agricultural land use tax payment notice.

2. Agricultural land use tax:

a) The time limit for the first tax payment: not later than 30 days from the date of issuance of the agricultural land use tax payment notice of the tax authority;

b) From the second year onwards, the taxpayer may choose to pay the agricultural land use tax once or twice a year. Where the taxpayer chooses to pay the tax once a year, the time limit for tax payment shall be not later than 31 May.

Where the taxpayer chooses to pay the tax twice a year, the time limit for tax payment for each period shall be as follows: for the first period, 50% shall be paid not later than 31 May; for the second period, the remaining part shall be paid in full not later than 31 October;

c) The time limit for tax payment in respect of an adjusted declaration dossier shall be not later than 30 days from the date of issuance of the agricultural land use tax payment notice;

d) Where a locality has an agricultural product harvest season that does not coincide with the time limit for tax payment prescribed in this clause, the tax authority may defer the time limit for tax payment by not more than 60 days compared with the time limit prescribed in this clause.

3. Land rent and the amounts that the taxpayer must pay additionally:

a) For the case of annual payment of land rent:

a.1) The time limit for the first payment of land rent: not later than 30 days from the date of issuance of the land rent payment notice of the tax authority;

For the case of a new land lease where the time of determination of the financial obligation regarding the land rent payable for the first year falls after 31 October, the tax authority shall issue a land rent payment notice for the remaining period of the year;

a.2) From the second year onwards, the taxpayer may choose to pay once or twice a year. Where the taxpayer chooses to pay once a year, the time limit for tax payment shall be not later than 31 May. Where the taxpayer chooses the form of payment twice a year, the time limit for tax payment for each period shall be as follows: for the first period, 50% shall be paid not later than 31 May; for the second period, the remaining part shall be paid in full under the notice not later than 31 October;

a.3) Where the taxpayer uses land for a purpose for which the land must be leased as prescribed by law but there is no land lease decision or contract and the taxpayer is late in submitting the land rent declaration dossier, the tax authority shall issue a notice of annual land rent payment for the period during which the land has been used, together with the corresponding late-payment interest on the land rent. The time limit for payment of land rent serving as the basis for calculating the late-payment interest shall be determined as follows: for the first year, 30 days from the date of commencement of land use; from the second year onwards, the time limit prescribed at point a.2 of this clause shall apply;

a.4) The time limit for payment of land rent in respect of an adjusted or supplemented tax payment notice:

Where the adjusted or supplemented tax payment notice is issued under the adjusted declaration dossier of the taxpayer, the time limit for payment of land rent shall follow the payment time limit of the first notice.

Where the adjusted or supplemented tax payment notice is issued under a document of a competent State agency, the time limit for payment of the increased differential land rent shall be not later than 30 days from the date of issuance of the adjusted or supplemented tax payment notice;

a.5) The time limit for payment of land rent in the case where the tax authority notifies the payment under a document of a competent State agency permitting an extension of land use in the case of late putting of the land into use or of delay in the progress of land use compared with the progress stated in the investment project, and in other cases of adjustment of the factors relating to the re-determination of the amount of land rent payable and to the determination of the amount that the taxpayer must pay additionally for the period during which the land rent has not been calculated, shall be as follows:

Not later than 30 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the total amount payable under the notice;

Not later than 90 days from the date of issuance of the payment notice, the taxpayer must pay the remaining 50% of the total amount payable under the notice;

b) For the case of one-off payment of land rent for the entire lease term:

b.1) The time limit for the first payment of land rent and the time limit for payment of the amount that the taxpayer must pay additionally for the period during which the land rent has not been calculated:

Not later than 30 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the total amount payable under the notice;

Not later than 90 days from the date of issuance of the payment notice, the taxpayer must pay the remaining 50% of the total amount payable under the notice;

b.2) The time limit for payment of the increased differential land rent in respect of an adjusted declaration dossier shall be not later than 30 days from the date of issuance of the adjusted or supplemented tax payment notice;

c) Where land is leased through auction of land use rights, the time limit for payment shall be the time limit stated in the decision approving the auction-winning results of the competent State agency.

4. Land use levy and the amounts that the taxpayer must pay additionally:

a) Not later than 30 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the total amount payable under the notice;

b) Not later than 90 days from the date of issuance of the payment notice, the taxpayer must pay the remaining 50% of the total amount payable under the notice;

c) Not later than 30 days from the date of issuance of the land use levy payment notice, the taxpayer must pay 100% of the total amount payable under the notice in the case of re-determination of the land use levy payable beyond the time limit of 05 years from the date of the decision on allocation of resettlement land where the household or individual has not fully paid the outstanding land use levy;

d) Not later than 30 days from the date of issuance of the adjusted or supplemented land use levy payment notice, the taxpayer must pay 100% of the increased differential amount payable under the adjusted or supplemented notice;

đ) Where land is allocated through auction of land use rights, the time limit for payment shall be the time limit stated in the decision approving the auction-winning results of the competent State agency.

5. Charges for the grant of the right to exploit water resources:

a) The time limit for payment of charges for the grant of the right to exploit water resources in the case of one-off payment for the entire approved period, of the first payment (for the case of annual payment), of adjusted payment (applicable to the additionally increased amount payable; as for the amount that remains payable under the payment notice issued previously, that notice shall continue to be complied with) and of payment of arrears under a document of a competent State agency: not later than 90 days from the date of issuance of the notice of the tax authority;

b) From the second year onwards, for the case where the taxpayer pays annually:

b.1) Where the taxpayer pays the charges for the grant of the right to exploit water resources once a year, the time limit for payment shall be not later than 31 May;

b.2) Where the taxpayer pays the charges for the grant of the right to exploit water resources twice a year, the time limit for payment for each period shall be as follows: for the first period, 50% shall be paid not later than 31 May; for the second period, the remaining part shall be paid in full not later than 31 October.

6. Charges for the grant of the right to mine minerals and sea area use levy shall comply with the provisions of specialised law.

7. Registration fee: the time limit for payment of the registration fee shall be not later than 30 days from the date of issuance of the notice, except where the taxpayer is permitted to record the registration fee as a debt.

8. Personal income tax on transfer of real estate and personal income tax on receipt of inheritances and gifts: the time limit for tax payment shall be not later than 30 days from the date of issuance of the notice.

9. Where the tax authority issues an adjusted or supplemented notice of payment of tax and other revenues because of erroneous data in the database, the time limit for payment of the increased differential tax amount shall be not later than 30 days from the date of issuance of the adjusted or supplemented notice of payment of tax and other revenues.

10. Where the tax authority issues an adjusted or supplemented notice of payment of tax and other revenues that reduces the amount of tax payable, the time limit for payment shall follow the time limit stated in the first notice of payment of tax and other revenues.

Article 22. Cases of deduction, declaration of tax on behalf of others and payment of tax on behalf of others

1. Cases of deduction and of declaration and payment on behalf of others of the deducted tax amount:

a) Organisations and individuals that deduct, declare and pay on behalf of the taxpayer the deducted tax amount as prescribed by the tax law;

b) Organisations that deduct, declare and pay on behalf of others the deducted tax amount in respect of business activities on e-commerce platforms as prescribed in Article 43 of this Decree;

c) An auction organisation that sells secured assets to settle the obligations of the taxpayer, if it directly collects or manages, or is authorised to collect, the proceeds from the sale of the secured assets from the purchaser of the assets, shall be responsible for deducting and paying on behalf of others the tax obligations and other revenues from the proceeds collected from the sale of the secured assets for the organisation or individual owning the assets as prescribed at point l clause 3 Article 40 of the Law on Tax Administration. When selling the secured assets, the seller of the secured assets shall issue an invoice of the type of invoice that the unit is applying and shall declare tax separately in respect of the activity of selling the secured assets. The amount of value-added tax to be deducted and paid on behalf of others shall be determined according to the tax calculation method that the seller of the secured assets is applying. Where the seller of the secured assets requests the issuance of an electronic invoice for each occurrence as prescribed by the law on electronic invoices, the declaration of value-added tax shall be made according to the tax calculation method suitable to the type of electronic invoice requested to be issued. The amounts of corporate income tax and personal income tax to be deducted and paid on behalf of others shall be determined as prescribed by the law on tax.

2. Cases of declaration of tax on behalf of others and payment of tax on behalf of others:

a) Organisations and individuals that declare tax on behalf of and pay tax on behalf of the taxpayer as prescribed by the tax law;

b) Where an organisation enters into a business cooperation with an individual, the organisation shall be responsible for declaring value-added tax on the entire revenue of the business cooperation activity regardless of the form of distribution of the results of the business cooperation, and for declaring tax on behalf of and paying personal income tax on behalf of the individual in the business cooperation as prescribed by the law on personal income tax. Where an organisation enters into a business cooperation with an individual being a business household or business individual and that individual has a line of business currently in operation that is the same as the line of business of the cooperation with the organisation, the organisation and the individual shall themselves declare tax corresponding to the actual results of the business cooperation as prescribed;

c) The secured party (excluding the State Bank) that sells secured assets to settle debts, or the purchaser of the secured assets under an agreement in accordance with the civil law, shall be responsible for declaring tax on behalf of and paying tax on behalf of others as prescribed at point g clause 2 Article 40 of the Law on Tax Administration, as follows:

c.1) The secured party must declare tax separately in respect of the activity of selling the secured assets. When selling the secured assets, the secured party may issue an invoice of the type of invoice that the unit is applying. The amount of value-added tax to be deducted and paid on behalf of others shall be determined according to the tax calculation method that the seller of the secured assets is applying. The amounts of corporate income tax and personal income tax to be deducted and paid on behalf of others shall be determined as prescribed by the law on tax;

c.2) The purchaser of the secured assets shall be responsible for declaring tax on behalf of and paying tax on behalf of individuals not engaged in business;

d) Where the secured party is an organisation of which 100% of the charter capital is owned by the State, established by the Government and having the function of purchasing, selling and settling debts, which is permitted to transfer or lease real estate and other assets that have been mortgaged as prescribed by law in order to recover debts, and there is a civil agreement that the secured party shall declare tax on behalf of and pay tax on behalf of the organisation or individual owning the secured assets, the secured party shall be responsible for declaring tax on behalf of and paying tax on behalf of the organisation or individual owning the assets, and shall declare tax and issue invoices determining the amount of tax to be deducted and paid on behalf of others as prescribed at point c.1 of this clause;

đ) Where an organisation leases real estate from an individual and the lease contract provides that the organisation is the person paying tax on behalf of the individual, the organisation shall be responsible for declaring tax on behalf of and paying tax on behalf of the individual;

e) Where, in a transfer of real estate, the contract contains an agreement that the purchaser is the person paying tax on behalf of the seller (except in cases of tax exemption, of tax not being payable or of tax temporarily not yet being payable), or where a related third party is permitted to sell the assets of the individual as prescribed by law, the purchaser or the third party under the agreement shall be responsible for declaring tax on behalf of and paying tax on behalf of the individual as prescribed;

g) Cases in which tax obligations must be fulfilled as prescribed in Article 27 of this Decree;

h) Credit institutions that pay tax and late-payment interest on behalf of taxpayers in cases where imported goods are eligible for duty exemption or are not subject to duty and the taxpayer mortgages them as security for loans but has not yet declared and paid duty to the customs authority, and the credit institution has to dispose of the mortgaged assets in order to recover the debt;

i) An auction organisation that directly collects, manages or is authorised to collect the proceeds from the sale of secured assets from the purchaser of the assets shall be responsible for declaring and paying on behalf in respect of secured assets being imported goods eligible for duty exemption or not subject to duty as provided in point l clause 3 Article 40 of the Law on Tax Administration;

k) A judgment enforcement agency that sells assets securing the enforcement of a judgment in accordance with the law on civil judgment enforcement shall be responsible for declaring tax on behalf of and paying tax on behalf of the organisation or individual owning the assets. The amount of value-added tax to be withheld and paid on behalf shall be determined according to the tax calculation method corresponding to the type of electronic invoice issued upon each occurrence as requested in accordance with the law on electronic invoices. The amounts of corporate income tax and personal income tax to be withheld and paid on behalf shall be determined in accordance with the law on taxation;

l) Where an organisation or individual is responsible for withholding, declaring on behalf and paying on behalf personal income tax on income from business activities in accordance with the law on personal income tax, that organisation or individual shall be responsible for declaring on behalf and paying on behalf value-added tax for the individual on income from brokerage, insurance agency, lottery and multi-level marketing activities of the individual and on income from business activities of non-resident individuals.

Article 23. Extension of the time limit for submitting tax declaration dossiers and dossiers for other revenues in special cases

Where entities, business lines or trades encounter special difficulties requiring an extension of the time limit for submitting tax declaration dossiers and dossiers for other revenues as provided in point b clause 4 Article 12 of the Law on Tax Administration, the Ministry of Finance shall take the lead and coordinate with relevant ministries and branches in submitting to the Government for regulation the entities, types of taxes and other revenues of the state budget, and the duration, order and procedures for extension of the time limit for submitting tax declaration dossiers and dossiers for other revenues.

Section 3. PROVISIONAL QUARTERLY PAYMENT OF TAX AND OTHER REVENUES; TIME LIMITS FOR PAYMENT OF TAX AND OTHER REVENUES AND PERIODS OF EXTENSION OF THE TIME LIMIT FOR PAYMENT OF TAX AND OTHER REVENUES; HANDLING OF LATE PAYMENT OF TAX AND OTHER REVENUES; FULFILMENT OF TAX PAYMENT OBLIGATIONS

Article 24. Provisional quarterly payment of tax and other revenues

1. The taxpayer shall make provisional quarterly payments of the following taxes and other revenues:

a) Corporate income tax;

b) Remaining after-tax profits payable into the state budget in accordance with the law on the management and investment of state capital in enterprises.

2. The time limit for the quarterly provisional payment shall be no later than the last day of the first month of the quarter following the quarter in which the tax or other revenue obligation arises.

3. Obligations to make provisional payments of tax and other revenues:

a) The taxpayer shall itself determine the amounts of tax and other revenues to be provisionally paid each quarter, provided that the total amounts of tax and other revenues provisionally paid for the 04 quarters shall not be lower than 80% of the amounts of tax and other revenues payable under the annual finalisation self-declared by the taxpayer;

b) Where the taxpayer pays less than the amounts of tax and other revenues required to be provisionally paid for the 04 quarters as provided in point a of this clause, it shall pay late-payment interest calculated on the underpaid amounts of tax and other revenues from the day immediately following the last day of the time limit for the provisional payment of quarter 04 to the day immediately preceding the day on which the outstanding amount is paid into the state budget, including where the taxpayer makes an additional declaration;

c) Where a competent authority conducts an inspection or examination after the enterprise has made its finalisation declaration of tax and other revenues and detects an increase in the amount payable compared with the amounts of tax and other revenues declared by the enterprise in its finalisation, the calculation of late-payment interest shall comply with clause 2 Article 26 of this Decree.

4. The Minister of Finance shall provide guidance on the provisional quarterly payment of tax and other revenues provided for in this Article.

Article 25. Time limits for payment of tax, other revenues, late-payment interest and fines, periods of extension of the time limit for payment of tax, other revenues, late-payment interest and fines, and extension of the time limit for payment of tax, other revenues, late-payment interest and fines in special cases

1. Time limits for tax payment:

a) For taxes, other revenues, late-payment interest and fines, the time limits shall comply with clause 1 Article 14 of the Law on Tax Administration;

b) For charges and fees not directly collected by the tax administration authority, the time limit for payment of charges and fees by the charge or fee payer shall comply with the law on charges and fees.

2. Time limit for payment of tax, other revenues, late-payment interest and fines where the taxpayer pays directly at an organisation authorised by the tax administration authority to collect: no later than 01 working day from the date of collecting the tax, other revenues, late-payment interest and fines from the taxpayer, the authorised collecting organisation shall pay the amounts collected from the taxpayer into the state budget revenue account as prescribed.

3. Periods of extension of the time limit for payment of tax, other revenues, late-payment interest and fines:

a) In the case of material damage directly affecting production and business due to a force majeure event as provided in point a clause 7 Article 14 of the Law on Tax Administration, the period of extension of the time limit for payment of tax, other revenues, late-payment interest and fines shall be 02 years from the date on which the force majeure event occurs;

b) In the case of suspension of operations due to the relocation of production or business establishments at the request of a competent authority, affecting production and business results, as provided in point b clause 7 Article 14 of the Law on Tax Administration, the period of extension of the time limit for payment of tax, other revenues, late-payment interest and fines shall be 01 year from the date on which the taxpayer must suspend operations due to the relocation of its production or business establishment at the request of the competent authority.

4. Extension of the time limit for payment of tax, other revenues, late-payment interest and fines in special cases:

In each given period, where entities, business lines or trades encounter special difficulties, the Ministry of Finance shall take the lead and coordinate with relevant ministries and branches in submitting to the Government for regulation the entities, types of taxes and other revenues of the state budget, and the duration, order and procedures, competence and dossiers for extension of the time limit for payment of tax, other revenues, late-payment interest and fines. The extension of the time limit for payment of tax and other revenues shall not lead to any adjustment of the state budget revenue estimates already decided by the National Assembly.

5. Where the customs authority collects directly in cash, no later than 01 working day from the date of collecting the tax, other revenues, late-payment interest and fines from the taxpayer, the customs authority shall pay the amounts into the state budget revenue account in accordance with the regulations of the Minister of Finance.

Article 26. Period for calculating late-payment interest, cases in which late-payment interest is not charged, cases in which late-payment interest is not yet charged, and adjustment of late-payment interest

1. Period for calculating late-payment interest:

a) The period for calculating late-payment interest shall be counted continuously from the day immediately following the last day of the time limit for payment of tax or other revenues, or of the extended time limit for payment of tax or other revenues, or of the time limit stated in the notice or decision on duty assessment, the handling decision of the tax administration authority, or the decision or document of a competent state agency, to the day immediately preceding the day on which the outstanding duty, the outstanding other revenues, the additional tax, the additional other revenues, the assessed tax, the assessed other revenues, the tax transferred late or the other revenues transferred late are paid into the state budget;

b) The period for calculating late-payment interest shall be counted continuously from the date on which the State Treasury disburses the refunded tax or the date on which the State Treasury records the offsetting of the refunded tax against state budget revenues under the decision on recovery of the tax refund of the tax administration authority, or from the date of the decision on duty exemption or duty reduction or of the notice of duty exemption or duty reduction, to the day immediately preceding the day on which the recovered refunded tax or the recovered exempted or reduced tax is paid into the state budget.

2. Where a competent authority conducts an inspection or examination after the taxpayer has made its finalisation declaration of tax and other revenues and detects an increase in the amounts of tax and other revenues payable compared with the amounts of tax and other revenues declared by the taxpayer in its finalisation, the taxpayer shall be charged late-payment interest on the additional amounts of tax and other revenues payable after offsetting against the overpaid tax, other revenues, late-payment interest and fines as provided in clause 2 Article 15 of the Law on Tax Administration.

The period for calculating late-payment interest on the amounts of tax and other revenues remaining payable shall be determined continuously from the day following the last day of the time limit for submitting the finalisation dossier for tax and other revenues to the end of the day immediately preceding the day on which the taxpayer pays the amounts into the state budget. The amounts of tax and other revenues remaining payable shall comply with point g clause 3 of this Article.

3. Cases in which late-payment interest is not charged:

a) A taxpayer supplying goods or services paid for with state budget funds, including a subcontractor specified in the contract signed with the investor and paid directly by the investor, that has not yet been paid:

a.1) The amount of outstanding duty on which late-payment interest is not charged as provided in this clause is the total amount of tax (excluding personal income tax; value-added tax and corporate income tax that the taxpayer is responsible for withholding and paying on behalf of foreign contractors), other revenues and late-payment interest (excluding late-payment interest arising from personal income tax; value-added tax and corporate income tax that the taxpayer is responsible for withholding and paying on behalf of foreign contractors) under the collection management of the tax administration authority that the taxpayer still owes to the state budget, but not exceeding the amount not yet paid by the state budget;

a.2) The period during which late-payment interest is not charged shall be counted from the date on which the state budget-using unit was required to pay the taxpayer but had not paid, to the date on which the state budget-using unit pays the taxpayer;

b) A taxpayer whose outstanding duty is frozen as provided in point e clause 1 Article 20 of the Law on Tax Administration, during the freezing period provided in Article 34 of this Decree;

c) The cases provided in point o clause 1 Article 37 of the Law on Tax Administration;

d) The cases in which late-payment interest is not charged in accordance with law;

đ) Cases of restoration of outstanding duty that has been written off in accordance with the regulations of the Minister of Finance: the tax administration authority shall not charge late-payment interest from the date of issuance of the decision to write off the outstanding duty to the date of issuance of the decision to restore the written-off outstanding duty;

e) For exported and imported goods:

e.1) Where exported and imported goods must undergo analysis, classification or assessment in accordance with the customs law in order to accurately determine the amount of duty payable, late-payment interest shall not be charged on the additional amount of duty during the period pending the request of the customs authority for supplementation based on the results of the analysis, classification or assessment;

e.2) Where goods have no official price at the time of registration of the customs declaration in accordance with the law on customs value, late-payment interest shall not be charged on the additional amount of duty during the period in which there is no official price;

e.3) Where goods have additions to the customs value that cannot be determined at the time of registration of the customs declaration, late-payment interest shall not be charged on the additional amount of duty during the period in which the additions to the customs value have not been determined;

e.4) Where imported goods are subject to anti-dumping duty or countervailing duty taking effect retroactively for 90 days in accordance with the law on foreign trade management: the customs authority shall not charge late-payment interest for that retroactive period of 90 days;

e.5) Exported goods and imported goods falling under the cases provided in points a, b, c, d and đ of this clause;

g) Where the taxpayer offsets overpaid tax, other revenues, late-payment interest and fines against outstanding tax, other revenues, late-payment interest and fines, late-payment interest shall not be charged in respect of the offset amount for the period from the date on which the overpayment arises to the date on which the tax authority makes the offset.

4. Late-payment interest shall not yet be charged during the freezing period in the cases where outstanding duty is frozen as provided in points a, b, c, d and đ clause 1 Article 20 of the Law on Tax Administration.

5. Where the taxpayer makes an additional declaration to its tax declaration dossier that reduces the amounts of tax and other revenues payable, or where the tax administration authority, a state agency or a competent person determines a reduction of the taxpayer's obligation to pay the state budget, the taxpayer shall have the late-payment interest already calculated adjusted correspondingly to the reduced difference in the amounts of tax and other revenues.

Article 27. Fulfilment of tax payment obligations

1. The fulfilment of tax payment obligations shall comply with Article 17 of the Law on Tax Administration and with this Article.

2. In the case provided in point c clause 2 Article 17 of the Law on Tax Administration, where an enterprise undergoing a conversion of its enterprise type has not fulfilled its tax payment obligations, the enterprise after conversion shall be responsible for inheriting the rights (including the inheritance of the amount of tax payable or the amount of value-added tax eligible for deduction and the overpaid tax) and for fulfilling the tax payment obligations of the converted enterprise from the date of issuance of the Enterprise Registration Certificate.

3. In the cases provided in clause 3 Article 17 of the Law on Tax Administration:

a) Where the tax administration authority receives information that a taxpayer being an individual has died, has been declared dead or missing by a Court or has lost civil act capacity, together with information on the heir, the person assigned to manage the estate or the property administrator, the tax administration authority shall be responsible for determining the unfulfilled tax obligations of the individual who has died, is missing or has lost civil act capacity and for determining the responsibility of the heir, the person assigned to manage the estate or the property administrator to perform the tax obligations in accordance with law;

b) Where a taxpayer being an individual who has been declared dead or as having lost civil act capacity by a Court has had the outstanding duty written off as provided in point a clause 1 Article 21 of the Law on Tax Administration, and the Court subsequently issues a decision annulling the decision declaring that person dead or as having lost civil act capacity, the tax administration authority shall carry out the procedures for restoring the written-off outstanding duty in accordance with the regulations of the Minister of Finance. The taxpayer shall be responsible for fulfilling the tax payment obligations as prescribed.

4. The tax administration authority shall be responsible for notifying the unfulfilled tax obligations and for applying measures of urging and enforcement against the taxpayer and the organisations and individuals responsible for inheriting the taxpayer's unfulfilled tax obligations in accordance with Article 17 of the Law on Tax Administration.

5. Where relevant laws provide for organisations or individuals to inherit the rights and obligations of other organisations or individuals in cases other than those provided in Article 17 of the Law on Tax Administration, the fulfilment of the tax obligations of the organisations or individuals whose obligations are inherited shall be carried out in a manner similar to clauses 2 and 4 of this Article.

6. Foreign investors may remit abroad the profits distributed to them or earned from direct investment activities in Vietnam as follows:

a) Foreign investors may annually remit abroad the profits distributed to them or earned from direct investment activities in Vietnam at the end of the financial year, after the enterprise in which the foreign investor invests has fulfilled its financial obligations towards the State of Vietnam in accordance with law, has submitted the audited financial statements and the corporate income tax finalisation declaration for the financial year to the tax administration authority directly managing it, and has fully paid the tax, other revenues, late-payment interest and fines for administrative violations that are due in accordance with law; at the time of remitting the profits abroad, the enterprise must have no outstanding duty;

b) Upon termination of direct investment activities in Vietnam: after the enterprise in which the foreign investor invests has fulfilled its financial obligations towards the State of Vietnam in accordance with law, has submitted the audited financial statements and the corporate income tax finalisation declaration to the tax administration authority directly managing it and has at the same time fully performed the obligations provided in the Law on Tax Administration, including tax payment obligations that are not yet due in accordance with law;

c) Foreign investors may not remit abroad the profits distributed to them or earned from direct investment activities in Vietnam for the year in which the profits arise where the financial statements of the enterprise in which the foreign investor invests for the year in which the profits arise still show accumulated losses after the carry-forward of losses in accordance with the law on corporate income tax.

Article 28. Fulfilment of tax payment obligations in cases of exit from the country

1. Cases of suspension of exit from the country include:

a) Business individuals and heads of business households that are subject to enforcement of administrative decisions on tax administration, have an outstanding duty of VND 50 million or more and such outstanding duty has been overdue for 120 days or more from the prescribed payment time limit;

b) Individuals being beneficial owners of an enterprise in accordance with the Law on Enterprises and individuals being the legal representative of an enterprise, cooperative or union of cooperatives, where such enterprise, cooperative or union of cooperatives is subject to enforcement of administrative decisions on tax administration, has an outstanding duty of VND 500 million or more and such outstanding duty has been overdue for 120 days or more from the prescribed payment time limit;

c) Business individuals, heads of business households, individuals being beneficial owners of an enterprise in accordance with the Law on Enterprises and individuals being the legal representative of an enterprise, cooperative or union of cooperatives, in cases where the tax administration authority has sufficient grounds to determine and has issued a notice that the taxpayer is not operating at the registered address as prescribed and, after 120 days from the date on which the tax authority issues the notice, the procedures for restoration of the tax identification number or for termination of the validity of the tax identification number have not been carried out as prescribed;

d) Individuals being foreigners who have an outstanding duty overdue beyond the prescribed payment time limit and have not fulfilled their tax payment obligations;

đ) Individuals being Vietnamese citizens exiting the country to settle abroad and individuals being Vietnamese citizens residing abroad who, before exiting Vietnam, have an outstanding duty overdue beyond the prescribed payment time limit and have not fulfilled their tax payment obligations.

2. Competence to notify the suspension of exit from the country, the extension of the suspension of exit from the country and the cancellation of the suspension of exit from the country:

a) The tax administration authority directly managing the taxpayer shall have the competence to notify the suspension of exit from the country;

b) The tax administration authority that has notified the suspension of exit from the country shall have the competence to notify the extension of the suspension of exit from the country and to notify the cancellation of the suspension of exit from the country. Where the taxpayer changes its tax administration authority, the new managing authority shall have the competence to notify the extension of the suspension of exit from the country and to notify the cancellation of the suspension of exit from the country in respect of that taxpayer.

3. Order for implementing the suspension of exit from the country:

a) For the tax administration authority:

a.1) For taxpayers falling under the cases provided in points a, b and c clause 1 of this Article: 30 days before the time of notifying the suspension of exit from the country, the tax administration authority shall, through the Tax Administration Information System, send to the taxpayer's electronic tax transaction account a notice that the measure of suspension of exit from the country will be applied, and shall at the same time publish this notice on the website of the tax administration authority.

Where, upon the time limit stated in the notice that the measure of suspension of exit from the country will be applied, the taxpayer has not fulfilled its tax payment obligations to the thresholds provided in points a, b and c clause 1 of this Article, the tax administration authority shall, through the Tax Administration Information System, send a notice of application of the measure of suspension of exit from the country to the System of the immigration authority and to the electronic tax transaction accounts of the taxpayer and of the person subject to suspension of exit from the country, and shall at the same time publish this notice on the website of the tax administration authority;

a.2) For taxpayers falling under the case provided in point d clause 1 of this Article: the tax administration authority shall, through the Tax Administration Information System, send a notice of application of the measure of suspension of exit from the country to the System of the immigration authority and to the electronic tax transaction account of the person subject to suspension of exit from the country, and shall at the same time publish this notice on the website of the tax administration authority;

a.3) For taxpayers falling under the case provided in point đ clause 1 of this Article: where there are grounds to determine that an individual being a Vietnamese citizen exiting the country to settle abroad or an individual being a Vietnamese citizen residing abroad still has an outstanding duty, the tax administration authority shall, through the Tax Administration Information System, send a notice of application of the measure of suspension of exit from the country to the System of the immigration authority and to the electronic tax transaction account of the person subject to suspension of exit from the country, and shall at the same time publish this notice on the website of the tax administration authority.

b) For the immigration authority: on the very day of receiving the notice of suspension of exit from the country from the system of the tax administration authority, the immigration authority shall be responsible for implementing the suspension of exit from the country as prescribed.

4. Order for extending the suspension of exit from the country in respect of foreigners

No later than 30 days before the expiry date of the suspension of exit from the country in respect of foreigners under the law on exit and entry of foreigners in Vietnam, where the taxpayer has not fulfilled its tax payment obligations as provided in point a.1 and point a.3 clause 5 of this Article, the tax administration authority shall, through the Tax Administration Information System, send a notice of extension of the suspension of exit from the country to the system of the immigration authority and to the electronic tax transaction account of the person subject to suspension of exit from the country, and shall at the same time publish it on the website of the tax administration authority.

5. Order for cancelling the suspension of exit from the country:

a) For the tax administration authority:

a.1) For taxpayers falling under the cases provided in point a and point b clause 1 of this Article, the tax administration authority shall, through the Tax Administration Information System, issue a notice of cancellation of the suspension of exit from the country immediately after determining that the taxpayer has performed its tax payment obligations such that the outstanding duty remaining payable is below the threshold of VND 50 million for business individuals and business households, or VND 500 million for enterprises, cooperatives and unions of cooperatives, or that the outstanding duty has been written off as prescribed;

a.2) For taxpayers falling under the case provided in point c clause 1 of this Article, the tax administration authority shall issue a notice of cancellation of the suspension of exit from the country when the taxpayer has submitted a dossier requesting restoration of its tax identification number, has performed the obligation to submit tax declaration dossiers and has paid the outstanding duty such that the outstanding duty remaining payable is below the threshold of VND 50 million for business individuals and business households, or VND 500 million for enterprises, cooperatives and unions of cooperatives, or when the validity of the taxpayer's tax identification number is terminated as prescribed;

a.3) For taxpayers falling under the cases prescribed at points d and đ of clause 1 of this Article, the tax administration authority shall, through the Tax Administration Information System, issue a notice of cancellation of the suspension of exit from the country immediately after determining that the taxpayer has fulfilled the duty payment obligation or has had the outstanding duty written off as prescribed;

b) Where the taxpayer has fulfilled the duty payment obligation as prescribed at point a above but the information has not yet been updated on the Tax Administration Information System, the taxpayer shall send feedback information on the payment of duty, enclosed with a copy of the document evidencing payment into the state budget, to the tax administration authority by electronic means through the Tax Administration Information System. The tax administration authority shall update the information and issue a notice of cancellation of the suspension of exit from the country on the system immediately after receiving the taxpayer's feedback information;

c) For the immigration authority: the immigration authority shall cancel the suspension of exit from the country immediately after receiving the notice from the system of the tax administration authority.

6. Methods of connection and of transmission and receipt of information and data between the tax administration authority, the immigration authority and the taxpayer:

a) Notices of the suspension of exit from the country, of the extension of the suspension of exit from the country and of the cancellation of the suspension of exit from the country shall be sent to the immigration authority by real-time data transmission and receipt between the Tax Administration Information System of the tax administration authority and the System of the immigration authority;

b) Where the conditions for data transmission and receipt as prescribed in this Article are not yet satisfied, notices of the suspension of exit from the country, of the extension of the suspension of exit from the country and of the cancellation of the suspension of exit from the country shall be sent by post between the tax administration authority, the taxpayer and the immigration authority.

Section 4. REFUND OF DUTY, LATE-PAYMENT INTEREST AND FINES; DUTY EXEMPTION; DUTY REDUCTION, OTHER REVENUES; NOT SUBJECT TO TAX

Article 29. Cases of duty refund and of non-refund of duty

1. The cases of duty refund prescribed at point a of clause 1 of Article 18 of the Law on Tax Administration shall comply with the law on taxes. Particularly, for petrol and oil sold to means of transport of foreign carriers on routes passing through Vietnamese ports, or to Vietnamese means of transport on international transport routes, which are eligible for a duty refund under the law on environmental protection tax, the duty refund procedures shall be carried out in accordance with the regulations on the refund of overpaid amounts.

2. The cases of refund of overpaid amounts prescribed at point b of clause 1 of Article 18 of the Law on Tax Administration:

a) Refund of personal income tax to organisations and individuals paying incomes from wages and salaries that carry out the finalisation for individuals having granted authorisation;

b) Refund of duty to organisations and individuals under the Agreement on avoidance of double taxation, and refund of duty and other revenues under other international treaties;

c) Refund of duty to enterprises and organisations upon dissolution or bankruptcy;

d) Refund of personal income tax to individuals earning incomes from wages and salaries who directly finalise tax with the tax authority;

đ) Refund of the overpaid duty amount to business households and business individuals as prescribed in clauses 1, 2 and 3 of Article 12 of Decree No. 68/2026/NĐ-CP of the Government (as amended and supplemented by Decree No. 141/2026/NĐ-CP);

e) Refund of overpaid duty, other revenues, late-payment interest and fines prescribed in clause 1 of Article 15 of the Law on Tax Administration which do not fall under points a, b, c, d and đ of this clause.

3. The case of refund to individuals as prescribed at point c of clause 1 of Article 18 of the Law on Tax Administration.

4. Cases of non-refund of duty:

a) Where an individual has an annual overpaid duty amount of VND 50,000 or less after the finalisation of personal income tax on wages and salaries as stated in the tax finalisation declaration dossier, the overpaid duty amount shall be offset against the duty payable of the following tax period;

b) Where a business household or business individual has an overpaid duty amount for the whole year of VND 50,000 or less as stated in the tax declaration dossier or the tax finalisation dossier, the overpaid duty amount shall be offset against the duty payable of the following tax period.

5. The Minister of Finance shall provide guidance on this Article and on the criteria, dossiers and procedures for the selection, adjustment and termination of enterprises selling goods with value-added tax refund in respect of goods carried by foreigners and Vietnamese people residing abroad (hereinafter referred to as foreigners) upon their exit from the country; the criteria and procedures for the selection and termination of agents for value-added tax refund to foreigners; the selection, suspension and termination of the application of value-added tax refund to foreigners at international airports and international seaports; the regulations on the access to, exchange of and connection of information of the System for management of value-added tax refund to foreigners; the locations for the inspection of goods and the inspection of invoices cum duty refund declarations, and the locations for the payment of value-added tax refunds to foreigners; and the regulations on the responsibilities and powers of relevant agencies, organisations and individuals in implementing the value-added tax refund to foreigners.

Article 30. Cases of refund before inspection or of inspection before refund

1. The cases of inspection before refund falling under the competence of the tax authority comprise:

a) The first-time duty refund in respect of a duty refund dossier under the law on taxes for each investment project and each case of duty refund. Where a taxpayer submits a duty refund dossier for each investment project or each case of duty refund to the tax authority for the first time but is not eligible for a duty refund as prescribed, the next request for a duty refund shall still be determined to be a first-time duty refund;

b) The dossier of a taxpayer requesting a duty refund within 02 years from the time of being penalised for an act of tax evasion.

Where a taxpayer makes multiple requests for a duty refund within 02 years, if, upon the first request for a duty refund counted from after the time of being penalised for an act of tax evasion, the tax authority inspects the taxpayer's duty refund dossier and finds no act of false declaration leading to a deficiency in the duty payable or an increase in the duty refundable as prescribed in clause 2 of Article 45 of the Law on Tax Administration, or no act of tax evasion as prescribed in clause 4 of Article 45 of the Law on Tax Administration, then upon the subsequent requests for a duty refund, the taxpayer's duty refund dossier shall not be subject to inspection before refund. Where, upon the subsequent requests for a duty refund, the taxpayer is found to have committed an act of false declaration in respect of the duty refund dossier or an act of tax evasion as prescribed in Article 45 of the Law on Tax Administration, the duty refund request dossier shall still be subject to inspection before refund within 02 years from the time of being penalised for the act of tax evasion;

c) A duty refund dossier, or a part of the amount requested for refund in a duty refund dossier, that is determined to be of high risk in tax administration;

d) A duty refund dossier of an enterprise or organisation upon dissolution or bankruptcy. Where the finalisation has been inspected, the tax authority shall not classify the duty refund dossier and shall settle the duty refund on the basis of the inspection results.

2. The cases of inspection before refund in respect of exported and imported goods falling under the competence of the customs authority:

a) The duty refund dossier of a taxpayer requesting a duty refund for the first time for each case of duty refund under the law on taxes. Where a taxpayer submits a duty refund dossier to the customs authority for the first time but is not eligible for a duty refund as prescribed, the next request for a duty refund shall still be determined to be a first-time request for a duty refund;

b) The duty refund dossier of a taxpayer within 02 years from the time of being penalised for an act of tax evasion or an act of smuggling or illegal transportation of goods across the border, counted up to the date of submission of the duty refund dossier;

c) The duty refund dossier of an organisation upon dissolution, bankruptcy, termination of operation, or sale, delivery and transfer of a state-owned enterprise;

d) A duty refund dossier classified as being of high tax risk under the risk management classification in tax administration;

đ) A duty refund dossier in respect of exported and imported goods for which payment is not made through a commercial bank or another credit institution in accordance with law;

e) The duty refund dossier of a taxpayer that, within 12 months counted up to the date of submission of the duty refund request dossier, is determined by the customs authority to have committed customs violations that have been penalised more than 02 times (including acts of false declaration leading to a deficiency in the duty payable or an increase in the duty exempted, reduced, refunded or not collected) with a fine level exceeding the competence of the Head of the Customs Team under the law on handling of administrative violations;

g) The duty refund dossier of a taxpayer who is subject to enforcement of administrative decisions on tax administration;

h) Goods subject to special consumption tax;

i) Imported goods which must be re-exported back to a foreign country (or re-exported to a third country or re-exported into a non-tariff zone) through a different border gate; exported goods which must be re-imported back into Vietnam through a different border gate.

The provisions of this clause shall not apply to the handling of overpaid duty, late-payment interest and fines in respect of exported and imported goods.

3. The cases of refund before inspection for the taxpayer are the duty refund dossiers which do not fall under the cases of inspection before refund prescribed in clauses 1 and 2 of this Article.

4. The Minister of Finance shall provide guidance on this Article.

Article 31. Time limits for the tax administration authority to receive and settle duty refund dossiers and to respond with information

1. Time limits for receiving duty refund dossiers and responding with information:

a) The tax administration authority shall issue to the taxpayer a notice of acceptance or non-acceptance of the duty refund dossier within 03 working days from the date of receipt of the taxpayer's dossier;

b) Where the duty refund dossier is at the same time a tax declaration dossier, the notice of acceptance of the tax declaration dossier shall be the notice of acceptance of the duty refund dossier.

2. Time limits for the tax authority to settle duty refund dossiers:

a) For cases subject to refund before inspection: within 06 working days at the latest from the date on which the tax authority issues the notice of acceptance of the duty refund dossier, the tax authority shall issue a duty refund decision, a notice of the amount requested for refund but not refunded (the amount requested for refund but not refunded, the amount requested for refund but not refunded and carried forward for deduction, and the amount requested for refund but neither refunded nor deducted), a notice of the transfer of the taxpayer's dossier and amount requested for refund to the category of inspection before refund as prescribed, or a notice that the dossier and the amount requested for refund are not yet eligible for a duty refund. The time limit for settling the duty refund dossier does not include the time during which the taxpayer provides explanations or supplements information and documents at the request of the tax authority;

b) For cases subject to inspection before refund: within 10 working days at the latest from the date on which the tax authority issues the conclusion or the decision on handling of the violation after the inspection at the taxpayer's head office, the tax authority shall issue a duty refund decision, a notice of the amount requested for refund but not refunded (the amount requested for refund but not refunded, the amount requested for refund but not refunded and carried forward for deduction, and the amount requested for refund but neither refunded nor deducted), or a notice that the dossier and the amount requested for refund are not yet eligible for a duty refund. The time limit for settling the duty refund dossier does not include the time during which the taxpayer provides explanations or supplements information and documents at the request of the tax authority.

3. Time limits for the customs authority to settle duty refund dossiers:

a) For cases subject to refund before inspection: within 06 working days at the latest from the date of the notice of acceptance of the duty refund dossier, the customs authority shall issue a duty refund decision or a notice that the duty refund request dossier is not yet eligible for a duty refund. The time limit for settling the duty refund dossier does not include the time during which the taxpayer provides explanations or supplements information and documents at the request of the customs authority;

b) For cases subject to inspection before refund: within 10 working days at the latest from the date on which the customs authority issues the inspection conclusion at the taxpayer's head office, the customs authority shall issue a duty refund decision or a notice that the duty refund request dossier is not yet eligible for a duty refund.

4. The Minister of Finance shall provide guidance on this Article.

Article 32. Cases of duty exemption, duty reduction, non-collection of duty and not being subject to tax

1. The cases of duty exemption, duty reduction, non-collection of duty (no duty payable) and not being subject to tax prescribed at point a of clause 1 of Article 19 of the Law on Tax Administration comprise:

a) The cases of duty exemption and duty reduction falling under the competence of the tax authority shall comply with the law on taxes, the law on charges and fees and other relevant laws;

b) The cases of duty exemption, duty reduction, non-collection of duty and not being subject to tax in respect of exported goods and imported goods falling under the competence of the customs authority shall comply with the law on taxes;

c) The cases of duty exemption and duty reduction as prescribed in Resolutions of the National Assembly and Decisions of the Prime Minister;

d) Duty exemption and duty reduction under the Agreement on avoidance of double taxation and other international treaties.

2. The cases of duty exemption prescribed at point b of clause 1 of Article 19 of the Law on Tax Administration comprise:

a) Exemption from personal income tax for individuals whose annual duty payable arising after the finalisation of personal income tax on wages and salaries, as stated in the tax finalisation dossier, is VND 50,000 or less;

b) Duty exemption for business households and business individuals whose duty payable as stated in the tax declaration dossier or the tax finalisation dossier is VND 50,000 or less, except for the case prescribed at point a of this clause;

c) Exemption from non-agricultural land use tax for households and individuals liable to non-agricultural land use tax whose annual duty payable is VND 50,000 or less.

3. The Minister of Finance shall provide guidance on points a, c and d of clause 1 of this Article.

Article 33. Time limits for receiving and settling dossiers for duty exemption, duty reduction, not being subject to tax and non-collection of duty

1. The tax administration authority shall receive the dossier for duty exemption or duty reduction and return to the taxpayer a notice of acceptance or non-acceptance of the dossier for duty exemption or duty reduction within 03 working days from the date of receipt of the taxpayer's dossier. Where the dossier for duty exemption or duty reduction is at the same time a tax declaration dossier, the notice of acceptance of the tax declaration dossier shall be the notice of acceptance of the dossier for duty exemption or duty reduction.

2. Time limits for settling dossiers for duty exemption or duty reduction falling under the competence of the tax authority:

a) Where the tax authority determines the amount or the income eligible for duty exemption or duty reduction, within 30 working days from the date on which the tax authority issues the notice of acceptance of the dossier, the tax authority shall issue a decision or notice on duty exemption or duty reduction, or a notice of the reasons for the ineligibility for duty exemption or duty reduction. The time limit for settling the dossier for duty exemption or duty reduction does not include the time during which the taxpayer provides explanations or supplements information and documents under the notice of the tax authority in the course of settling the dossier. Where the law on taxes, charges and fees and other laws provide that the taxpayer may determine the duty exemption or duty reduction by itself, the tax authority shall not issue a decision or notice on duty exemption or duty reduction, or a notice of the reasons for the ineligibility for duty exemption or duty reduction;

b) Where the taxpayer's dossier for duty exemption or duty reduction is of high risk and falls under the case prescribed at point a of clause 3 of Article 22 of the Law on Tax Administration, within 10 working days from the date on which the tax authority issues the conclusion or the decision on handling of the violation upon the inspection at the taxpayer's head office, the tax authority shall issue a decision or notice on duty exemption or duty reduction, or a notice of the reasons for the ineligibility for duty exemption or duty reduction;

c) Where the dossier for duty exemption or duty reduction is received under the inter-agency single-window mechanism, within 07 working days from the date of receipt of a lawful and complete dossier made using the prescribed form, the tax authority shall notify the amount of duty exempted or reduced, or the reasons for the ineligibility for duty exemption or duty reduction, in the duty payment notice sent to the agency receiving the dossier under the inter-agency single-window mechanism.

3. Time limits for receiving and settling dossiers for duty exemption, duty reduction, non-collection of duty and not being subject to tax in respect of exported and imported goods falling under the competence of the customs authority:

a) The time limits for receiving and settling dossiers for duty exemption and duty reduction in respect of exported and imported goods shall comply with the law on export duty and import duty and the law on customs;

b) The time limits for receiving and settling dossiers for non-collection of duty in respect of exported and imported goods shall comply with the regulations of the Minister of Finance;

c) The time limits for receiving and settling dossiers for not being subject to tax, in respect of exported and imported goods shall comply with the law on customs and the law on export duty and import duty, special consumption tax, environmental protection tax and value-added tax.

4. The Minister of Finance shall provide guidance on this Article.

Section 5. FREEZING OF OUTSTANDING DUTY, WRITE-OFF OF OUTSTANDING DUTY

Article 34. Freezing of outstanding duty

1. The cases of freezing of outstanding duty shall comply with clause 1 of Article 20 of the Law on Tax Administration. The tax administration authority shall not freeze outstanding duty under points b, d and đ of clause 1 of Article 20 of the Law on Tax Administration in respect of branches, representative offices and business locations where the enterprise or organisation is still operating.

2. The freezing of outstanding duty prescribed at point e of clause 1 of Article 20 of the Law on Tax Administration shall be carried out as follows:

a) A taxpayer shall have its outstanding duty frozen as prescribed at point e of clause 1 of Article 20 of the Law on Tax Administration when the following criteria are met:

a.1) For a taxpayer whose right to exploit and use land is restricted: there is a document of the competent state management agency setting out the contents concerning the land area and the land price in respect of which problems arise; the total land area stated in the decision on, or the contract for, land allocation or land lease; the reason for the restriction and the time at which the restriction commenced, so that the tax authority has a basis for determining the amount of outstanding duty to be frozen;

a.2) For a taxpayer whose right to exploit minerals is restricted: there is a document of the competent state management agency setting out the amount payable for the grant of the mineral exploitation right, the amount payable for the grant of the water resource exploitation right and the amount payable for the use of the sea area which are restricted in practice in relation to the mineral exploitation and use right granted or assigned; the reason for the restriction and the time at which the restriction commenced in respect of the area subject to the restriction of the exploitation and use right, so that the tax authority has a basis for determining the amount of outstanding duty to be frozen;

b) The competent state management agencies prescribed at points a.1 and a.2 of this clause comprise: the Ministry of Agriculture and Environment or a specialised agency under the Ministry of Agriculture and Environment performing the task of granting mineral exploitation rights; the People's Committees at all levels or specialised agencies under the provincial-level People's Committees performing the task of granting rights to exploit and use land and minerals. Such competent state management agencies shall be responsible for:

b.1) Issuing a document on the restriction of the taxpayer's right to exploit and use land and minerals at the request of the taxpayer. The contents of the document must clearly set out the contents prescribed at points a.1 and a.2 of this clause; this document shall be sent to the taxpayer and, at the same time, sent to the tax authority managing the revenue immediately upon its issuance in order to carry out the procedures for freezing the outstanding duty for the taxpayer;

b.2) Notifying in writing the tax authority managing the revenue within 05 working days from the date on which the taxpayer is allowed to resume the exploitation of minerals or the use of land, so that the tax authority terminates the freezing of the outstanding duty;

c) Responsibilities of the tax authority:

c.1) Within 03 working days from the date of receipt of the document of the competent state management agency, if the document does not yet contain sufficient contents as prescribed at points a.1 and a.2 of this clause, the tax authority shall issue a document requesting the competent state management agency to supplement the information within the time limit stated in the request document.

Where the document already contains sufficient contents as prescribed, within 07 working days from the date of receipt of the document, the tax authority shall issue a notice of ineligibility for the freezing of outstanding duty in respect of cases not eligible for the freezing of outstanding duty, or a decision on the freezing of outstanding duty in respect of cases eligible for the freezing of outstanding duty, and send it to the taxpayer;

c.2) The tax authority shall be responsible for sending the decision on the freezing of outstanding duty and the decision on the termination of the effect of the decision on the freezing of outstanding duty, in respect of the case prescribed at point e of clause 1 of Article 20 of the Law on Tax Administration, to the competent state agency granting the rights to exploit and use land and minerals within 05 working days from the date of issuance of the decision for coordinated monitoring.

3. Duration of the freezing of outstanding duty:

a) The duration of the freezing of outstanding duty in the cases prescribed at points a, b, d and đ of clause 1 of Article 20 of the Law on Tax Administration shall be counted from the date on which the tax administration authority issues the decision on the freezing of outstanding duty to the date on which the tax administration authority issues the decision on the termination of the effect of the decision on the freezing of outstanding duty;

b) The duration of the freezing of outstanding duty in the case prescribed at point c of clause 1 of Article 20 of the Law on Tax Administration shall be counted from the date on which the competent Court notifies the acceptance of the petition for the application of recovery procedures or the acceptance of the petition for the application of bankruptcy procedures to the date on which the tax administration authority issues the decision on the termination of the effect of the decision on the freezing of outstanding duty;

c) The duration of the freezing of outstanding duty in the case prescribed at point e of clause 1 of Article 20 of the Law on Tax Administration shall be counted from the date on which the taxpayer's right to exploit and use land and minerals is restricted due to causes attributable to competent state agencies, as stated in the decision or the written certification of the competent state agency, until the taxpayer is allowed to resume the exploitation of minerals or the use of land under the written notice of the competent state agency.

4. The amount of outstanding duty to be frozen:

a) The amount of outstanding duty to be frozen in the cases prescribed at points a, b, c, d and đ of clause 1 of Article 20 of the Law on Tax Administration is the total amount of outstanding duty of the taxpayer at the time of commencement of the freezing of the debt as prescribed in clause 3 of this Article;

b) The amount of outstanding duty to be frozen in the case prescribed at point e of clause 1 of Article 20 of the Law on Tax Administration is the amount of outstanding duty arising from the restriction of the right to exploit and use land and minerals, comprising: the amount payable for the grant of the mineral exploitation right, land use levy, land rent, the amount payable for the use of the sea area, the amount payable for the grant of the water resource exploitation right, non-agricultural land use tax, and the corresponding late-payment interest;

c) After the issuance of the decision on the freezing of outstanding duty, where the amount of outstanding duty of the taxpayer changes, the head of the tax administration authority shall issue a decision adjusting the decision on the freezing of outstanding duty.

5. The head of the tax administration authority shall decide on the freezing of outstanding duty and on the termination of the effect of the decision on freezing of outstanding duty with respect to the outstanding duty assigned to its management. During the period of freezing of outstanding duty, the tax administration authority shall continue to monitor the frozen outstanding duty and coordinate with relevant authorities to recover the outstanding duty when the taxpayer is able to pay duty, or shall carry out the write-off of outstanding duty as prescribed in Article 21 of the Law on Tax Administration.

6. The cases of termination of the effect of the decision on freezing of outstanding duty include:

a) The taxpayer has had its outstanding duty frozen as prescribed in points b, c, d and đ of clause 1 of Article 20 of the Law on Tax Administration but the taxpayer resumes production and business activities;

b) The taxpayer being a business individual, a business household, a private enterprise or a single-member limited liability company has had its outstanding duty frozen as prescribed in points b, c, d and đ of clause 1 of Article 20 of the Law on Tax Administration but the tax administration authority discovers that the individual, the head of the business household, the owner of the private enterprise, the owner of the single-member limited liability company or the legal representative has established another production and business establishment or another enterprise;

c) The taxpayer has had its outstanding duty frozen as prescribed in point a of clause 1 of Article 20 of the Law on Tax Administration but the Court annuls its previous decision declaring a person dead, missing or having lost civil act capacity;

d) The taxpayer has had its outstanding duty frozen as prescribed in clause 1 of Article 20 of the Law on Tax Administration but the duty amount for which the tax administration authority has issued a decision on freezing of outstanding duty is eligible for the write-off of outstanding duty as prescribed in Article 21 of the Law on Tax Administration;

đ) The taxpayer has had its outstanding duty frozen as prescribed in point c of clause 1 of Article 20 of the Law on Tax Administration but the Court decides not to open bankruptcy proceedings or to terminate bankruptcy proceedings; the Court recognises the plan for restoration of business operations or terminates the procedures for restoration of business operations as prescribed in points a, b, c and d of clause 1 of Article 37 of the Law on Restoration and Bankruptcy No. 142/2025/QH15;

e) The taxpayer has had its outstanding duty frozen as prescribed in clause 1 of Article 20 of the Law on Tax Administration but the taxpayer has fulfilled its duty payment obligation;

g) The taxpayer has had its outstanding duty frozen as prescribed in point e of clause 1 of Article 20 of the Law on Tax Administration but the competent state administration authority issues a written notice that the taxpayer is allowed to continue to extract minerals or to use land.

7. The Minister of Finance shall guide the order of and procedures for the termination of the effect of the decision on freezing of outstanding duty and the decision to adjust the decision on freezing of outstanding duty.

Article 35. Write-off of outstanding duty

1. The cases eligible for the write-off of outstanding duty shall comply with clause 1 of Article 21 of the Law on Tax Administration.

2. For the case where the taxpayer is affected by a natural disaster, a catastrophe or a widespread epidemic as prescribed in point d of clause 1 of Article 21 of the Law on Tax Administration, the write-off of outstanding duty shall be carried out when the following conditions are satisfied:

a) The taxpayer suffers direct damage caused by a natural disaster, a catastrophe or a widespread epidemic that has been announced or certified by a competent state authority;

b) The outstanding duty proposed for write-off arose before or during the time of occurrence of the natural disaster, catastrophe or widespread epidemic and, up to the time of the proposal for write-off, the taxpayer is no longer able to pay into the state budget;

c) The taxpayer has been subject to the measures of extension of the duty payment time limit and exemption of late-payment interest applied by the tax administration authority or a competent state authority but is unable to restore its production and business activities;

d) There is a dossier requesting the write-off of outstanding duty and documents certifying the value of the damage as prescribed by the Minister of Finance upon the occurrence of the natural disaster, catastrophe or widespread epidemic;

đ) The amount of outstanding duty written off does not exceed the value of the damage caused by the direct effects of the natural disaster, catastrophe or widespread epidemic.

3. Conditions for the write-off of outstanding duty in the cases prescribed in points a, b and c of clause 1 of Article 21 of the Law on Tax Administration:

a) The write-off of outstanding duty in the cases prescribed in clause 1 of Article 21 of the Law on Tax Administration must satisfy the procedures for and the dossier of the write-off of outstanding duty guided by the Minister of Finance;

b) Particularly, for the write-off of debts of the charge for the grant of mineral extraction rights, the land use levy, the land rent, the charge for the use of sea areas, the charge for the grant of water resource extraction rights, the non-agricultural land use tax and the late-payment interest arising therefrom, the condition prescribed in point a of this clause must be satisfied and the debt may only be written off when the taxpayer has obtained a decision of a competent state authority on the recovery of the land or of the mineral extraction rights.

4. Competence to write off outstanding duty:

a) The Chairperson of the provincial People's Committee shall decide on the write-off of debts arising in the locality, including: the charge for the grant of mineral extraction rights, the land use levy, the land rent, the charge for the use of sea areas, the charge for the grant of water resource extraction rights, the non-agricultural land use tax and the late-payment interest arising from the debts of the charge for the grant of mineral extraction rights, the land use levy, the land rent, the charge for the use of sea areas, the charge for the grant of water resource extraction rights and the non-agricultural land use tax, for the cases prescribed in clause 1 of Article 21 of the Law on Tax Administration;

b) The Head of Taxation of the province or city, the Head of the Sub-department of Taxation for Large Enterprises, the Head of the Sub-department of Taxation for E-commerce and the Head of the Regional Sub-department of Customs, the Head of the Sub-department of Anti-smuggling Investigation and the Head of the Sub-department of Post-clearance Audit shall decide on the write-off of debts for taxpayers having outstanding duty in their locality or scope of management, or debts arising at the tax administration authority (excluding the outstanding duty falling under the competence of the Chairperson of the provincial People's Committee prescribed in point a of this clause), of under VND 5,000,000,000;

c) The Director of the Tax Department and the Director of the Customs Department shall decide on the write-off of debts for taxpayers having outstanding duty (excluding the outstanding duty falling under the competence of the Chairperson of the provincial People's Committee prescribed in point a of this clause) of from VND 5,000,000,000 to under VND 10,000,000,000;

d) The Minister of Finance shall decide on the write-off of debts for taxpayers having outstanding duty (excluding the outstanding duty falling under the competence of the Chairperson of the provincial People's Committee prescribed in point a of this clause) of VND 10,000,000,000 or more;

đ) The person competent to decide on the write-off of outstanding duty prescribed in this clause shall be competent to decide on the restoration of the outstanding duty that has been written off.

5. Time limit for settling the dossier for the write-off of outstanding duty:

a) The competent authority or person that has received the dossier for the write-off of outstanding duty or the dossier for the restoration of the outstanding duty that has been written off must, where the dossier is not yet complete, notify the authority that sent the dossier for completion thereof, within 10 working days from the date of receipt of the dossier;

b) The competent person must issue a decision on the write-off of outstanding duty or a decision on the restoration of the outstanding duty that has been written off, or notify the authority that sent the dossier that the case is not eligible for the write-off of outstanding duty or for the restoration of the outstanding duty that has been written off, within 30 days from the date of receipt of the complete dossier.

6. The business registration authority shall be responsible for coordinating with the tax administration authority when settling dossiers for enterprise registration, cooperative registration, union of cooperatives registration, cooperative group registration and business household registration, and shall not grant a certificate of enterprise registration, cooperative registration, cooperative group registration or business household registration to an individual, a business individual, the head of a household, the head of a business household, the owner of a private enterprise or the owner of a single-member limited liability company being an individual who has had outstanding duty written off as prescribed in point c of clause 1 of Article 21 of the Law on Tax Administration where the amount of outstanding duty written off has not yet been repaid into the state budget.

7. The Minister of Finance shall guide the order of, procedures for and dossier of the restoration of the outstanding duty that has been written off for the cases prescribed in clause 3 of Article 17 and clause 2 of Article 21 of the Law on Tax Administration.

Section 6. DUTY ASSESSMENT

Article 36. Bases for assessment and methods of duty assessment of the tax authority

1. Bases for duty assessment:

a) The database of the tax administration authority and commercial databases;

b) Information and data provided to the tax authority by competent authorities; information and data publicly announced by competent authorities or from other official sources;

c) Comparison of the turnover, the profit ratio and the minimum average payable duty amount of 03 business establishments dealing in the same goods, trade or business line and of the same scale in the locality; where, in the locality of the business establishment, there is no information or there is information but it is insufficient regarding the goods, trade, business line or scale of the business establishment, comparison shall be made with another locality;

d) The prices issued by the People's Committee or the People's Council of the province or city at the time of determination of the taxable price, for the cases of transfer, inheritance or donation of real estate;

đ) The documents and examination results of the tax administration authority; the relevant documents and the results of tax examination and inspection sent to the tax authority by competent state authorities;

e) The rate of duty collection on turnover for each field, trade and business line in accordance with the law on taxation.

2. Methods of duty assessment:

a) Assessment of each element relating to the determination of the payable duty amount.

The cases of assessment by element:

a.1) Through the examination of the tax declaration dossier, the tax authority has grounds to believe that the taxpayer has declared incompletely or inaccurately the elements serving as the basis for determining the payable duty amount and has requested the taxpayer to make an additional declaration, but the taxpayer fails to make an additional declaration or makes an additional declaration inaccurately or untruthfully as requested by the tax authority;

a.2) Through the examination of the accounting books, invoices and documents relating to the determination of the payable duty amount of the taxpayer, or through the examination, comparison and verification of the accounting books, invoices and documents of related organisations, business households and individuals, the tax authority has grounds to prove that the taxpayer has recorded inaccurately or untruthfully the elements relating to the determination of the payable duty amount;

a.3) The taxpayer records the selling price of goods or services inconsistently with the actually paid price, thereby reducing the taxable turnover, or records the purchase price of goods and raw materials serving production and business otherwise than at the actually paid price, thereby increasing costs, increasing the deductible value-added tax and reducing the payable tax obligation;

a.4) The taxpayer submits a tax declaration dossier but the elements serving as the basis for determining the tax calculation bases cannot be determined, or such elements can be determined but the taxpayer cannot itself calculate the payable duty amount;

a.5) The taxpayer uses documents and materials that do not correctly reflect the nature of the transaction or the actual transaction value in order to reduce its tax obligation; or conducts transactions inconsistent with their economic nature for the purpose of reducing its tax obligation;

a.6) The taxpayer fails to comply with the regulations on the obligation to declare and determine related-party transaction prices, or fails to provide information and data on the declaration and determination of related-party transaction prices in accordance with the regulations on tax administration applicable to related-party transactions of enterprises having related-party relationships.

On the basis of the bases for duty assessment prescribed in clause 1 of this Article, the tax authority shall assess each element in order to determine the payable duty amount in accordance with the law on taxation.

b) Assessment of the payable duty amount according to a ratio on turnover or the tax rate multiplied by the value added.

A taxpayer that pays value-added tax by the direct calculation method, pays personal income tax at a tax rate multiplied by the taxable turnover, or pays corporate income tax at a percentage of turnover shall have the payable duty amount assessed according to a ratio on turnover or the tax rate multiplied by the value added where it falls into one of the cases prescribed in points a, b, c, d, đ, e, g and h of clause 2 of Article 24 of the Law on Tax Administration.

On the basis of the assessed turnover, the tax authority shall determine the payable duty amount in accordance with the law on taxation.

Article 37. Competence and procedures for duty assessment of the tax authority

1. Competence for duty assessment:

The head of the tax authority prescribed in point a of clause 2 of Article 2 of this Decree.

2. Procedures for duty assessment:

a) When carrying out the duty assessment procedures, the tax authority shall notify the taxpayer in writing of the reason for the duty assessment, the bases for the duty assessment, the assessed duty amount and the time limit for payment of the assessed duty, and shall issue a duty assessment decision;

b) The tax authority shall issue a duty assessment decision according to the form guided by the Minister of Finance and shall concurrently send it to the taxpayer within 03 working days from the signing of the duty assessment decision. The duty assessment decision must clearly state the reason for the duty assessment, the bases for the duty assessment, the assessed duty amount and the time limit for duty payment.

Where the taxpayer falls into the category of paying tax according to a notice of the tax authority, the tax authority is not required to issue a duty assessment decision as prescribed in this clause;

c) Where the tax authority carries out the duty assessment through a tax examination, the reason for the duty assessment, the bases for the duty assessment, the method of duty assessment, the assessed duty amount and the time limit for duty payment must be recorded in the tax examination record and the decision on tax handling of the tax authority;

d) Where the taxpayer is subject to duty assessment as prescribed, the tax administration authority shall impose administrative penalties and calculate late-payment interest on the duty in accordance with law.

Article 38. Responsibilities of the taxpayer and the tax administration authority in duty assessment

1. Responsibilities of the taxpayer:

The taxpayer must pay the assessed duty amount under the decision on tax handling of the tax administration authority; where the taxpayer disagrees with the duty amount assessed by the tax administration authority, the taxpayer must still pay that duty amount and, at the same time, has the right to request the tax administration authority to provide explanations or to lodge a complaint or initiate a lawsuit regarding the duty assessment. The taxpayer shall be responsible for providing dossiers and documents to substantiate its complaint or lawsuit.

2. Responsibilities of the tax administration authority:

a) The tax authority shall notify the taxpayer in writing of the duty assessment and issue a duty assessment decision;

b) Where the tax administration authority carries out the duty assessment through a tax examination, the tax administration authority shall make a tax examination record and a decision on tax handling;

c) Where the duty amount assessed by the tax administration authority is greater than the payable duty amount under the decision on settlement of the complaint of a competent authority or under a judgment or decision of the Court, the tax administration authority must refund the overpaid duty amount;

d) Where the duty amount assessed by the tax administration authority is smaller than the payable duty amount under the decision on settlement of the complaint of a competent authority or under a judgment or decision of the Court, the taxpayer shall be responsible for making an additional payment. The tax administration authority shall be responsible for the duty assessment.

Article 39. Duty assessment for exported and imported goods

1. The cases of duty assessment for exported and imported goods shall comply with clause 1 of Article 25 of the Law on Tax Administration and clause 2 of this Article.

2. Other cases of duty assessment for exported and imported goods include:

a) The taxpayer incorrectly declares the subjects eligible for duty exemption, duty reduction, non-collection of duty or non-taxable status; beyond the prescribed time limit, the taxpayer fails to report or reports inaccurate data to the customs authority; beyond the prescribed time limit, the taxpayer fails to make an additional declaration or makes an incorrect additional declaration, fails to submit additional tax declaration dossiers as requested by the customs authority, or has submitted additional tax declaration dossiers but has no documents or dossiers to substantiate the explained contents for the customs authority to have grounds for consideration, or the tax calculation bases for determining the tax obligation as prescribed by law are incomplete or inaccurate;

b) The taxpayer fails to comply with a decision on tax examination or post-clearance audit of the customs authority;

c) Imported goods that are eligible for duty exemption or not subject to tax but the tax declarant arbitrarily changes their use purpose or transfers them for domestic consumption without declaring and paying tax on a new customs declaration as prescribed by law, or the customs authority or a competent state authority determines that the conditions for duty exemption or non-taxable status are not satisfied; goods being imported raw materials, supplies and components for which the 05-year duty exemption period under the law on export duty and import duty has expired but the tax declarant fails to declare and pay duty; goods exported or imported on the spot not in accordance with the law on taxation, the law on customs and the law on commerce:

c.1) Where raw materials and supplies imported for processing or production for export show a negative (lower) or positive (higher) difference compared with the data reported to the customs authority and the customs authority, through examination, has determined the cause leading to the negative or positive difference, the customs authority shall base itself on the violation to handle it and shall carry out the duty assessment for the entire difference, including both the negative difference and the positive difference;

c.2) Where imported raw materials and supplies show a negative or positive difference compared with the data reported to the customs authority, the enterprise has provided explanations and the customs authority has carried out an examination but the cause leading to the difference cannot be determined and no violation can be identified, the customs authority shall carry out the duty assessment only for the quantity of raw materials and supplies of the negative difference. For the quantity of raw materials and supplies of the positive difference, where the taxpayer does not fall into the case referred to in point c.1 of this clause but such raw materials and supplies are still used by the enterprise for the correct purpose of processing or production for export, the customs authority shall not carry out the duty assessment. The enterprise must monitor and manage the raw materials and supplies imported for processing or production for export in the same manner as raw materials and supplies imported for the first time until all products have been exported;

c.3) Where goods imported for processing by a domestic enterprise show a positive difference in the quantity of raw materials and supplies at the time when the term for performance of the processing contract has expired and the processor has finalised the processing contract with the party ordering the processing, the enterprise must re-export or declare and pay duty on the portion of raw materials and supplies of the positive difference, except where the enterprise transfers the raw materials and supplies of the positive difference for the performance of another processing contract. Where the enterprise fails to declare and pay duty on the portion of raw materials and supplies of the positive difference, the customs authority shall carry out the duty assessment;

d) Where imported goods for which customs procedures have not been completed are distrained for auction under a decision of a competent authority or a judgment or decision of the Court and are subject to duty, the customs authority shall carry out the duty assessment to determine the payable duty amount and shall notify the agency or organisation collecting the auction proceeds for the payment of duty, except imported goods confiscated for auction that are under all-people ownership;

đ) Imported goods that are eligible for duty exemption or not subject to tax and are pledged or mortgaged by the tax declarant as security assets for loans, where the credit institution must handle the pledged or mortgaged assets in accordance with law to recover the debt but the tax declarant has not yet declared a new customs declaration and has not yet paid duty in full in accordance with the law on customs;

e) Exported and imported goods in other cases where the customs authority or an inspection or audit agency, through examination, inspection or audit at the head office of the tax declarant or at the customs authority, detects that the tax declarant has failed to declare, or has declared or calculated duty, or determined the duty amount exempted, reduced, refunded or not collected, or determined the non-taxable status, not in accordance with law.

3. The customs authority shall carry out the assessment on the bases prescribed in clause 2 of Article 25 of the Law on Tax Administration. The assessment shall be carried out during the course of carrying out customs procedures, after the goods have been granted customs clearance or released.

4. Method of assessment: the customs authority shall determine the elements of the tax calculation bases and the method of tax calculation in order to determine the duty amount payable by the taxpayer.

5. Competence to decide on the duty assessment, to amend and supplement a duty assessment decision and to annul a duty assessment decision: the head of the customs authority prescribed in point b of clause 2 of Article 2 of this Decree.

6. Responsibilities of the taxpayer:

a) The taxpayer, the person authorised by the taxpayer, the guarantor and the person paying duty on behalf of the taxpayer shall be responsible for paying in full the assessed duty amount, the fines and the late-payment interest under the assessment decision of the customs authority:

a.1) Where imported goods that are eligible for duty exemption or not subject to tax are pledged or mortgaged by the tax declarant as security assets for loans and the tax declarant has not yet declared a new customs declaration and paid duty in full in accordance with the law on customs, but the credit institution must handle the pledged or mortgaged assets in accordance with law to recover the debt as prescribed in point đ of clause 2 of this Article, the credit institution shall be responsible for paying duty on behalf of the tax declarant;

a.2) Where imported goods for which customs procedures have not been completed are distrained and auctioned by the customs authority for the enforcement of administrative decisions on tax administration in the customs field, or where goods that are eligible for duty exemption or not subject to tax are distrained and auctioned under a decision of a competent authority or a judgment or decision of the Court and are subject to duty, the agency or organisation collecting the auction proceeds shall be obliged to deduct and remit the proceeds obtained from the auction to pay duty on the distrained and auctioned goods to the customs authority;

b) The taxpayer, the person authorised by the taxpayer, the guarantor and the person paying duty on behalf of the taxpayer who disagrees with the duty assessment decision of the customs authority must still pay in full the assessed duty amount, the late-payment interest and the fines as prescribed in point o of clause 2 of Article 37 of the Law on Tax Administration, except where a competent authority decides to suspend the implementation of the duty assessment decision.

7. The Minister of Finance shall guide the order of duty assessment prescribed in this Article.

Chapter III

DECLARATION AND PAYMENT OF TAX AND OTHER REVENUES FOR BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND OTHER DIGITAL PLATFORMS (HEREINAFTER REFERRED TO AS E-COMMERCE PLATFORMS)

Section 1. DECLARATION AND PAYMENT OF TAX AND OTHER REVENUES BY FOREIGN ORGANISATIONS AND NON-RESIDENT INDIVIDUALS CONDUCTING BUSINESS ACTIVITIES ON E-COMMERCE PLATFORMS AND OTHER SERVICES

Article 40. Direct declaration, calculation and payment of tax, late-payment interest and fines by foreign organisations generating turnover in Vietnam through business activities on e-commerce platforms

1. Registration of electronic tax transactions and tax registration:

a) Foreign organisations (including managers of e-commerce platforms and digital platforms located abroad) that conduct business on e-commerce platforms and provide other services generating taxable revenue in Vietnam (hereinafter referred to as foreign suppliers) shall register for electronic tax transactions together with the initial taxpayer registration and shall be granted a tax identification number by the tax authority through the Tax Administration Information System.

Where the tax obligations on the entire revenue generated in Vietnam by a foreign supplier have been withheld and paid on its behalf by a business organisation in Vietnam applying the deduction method of value-added tax calculation or by an e-commerce platform manager in accordance with Article 43 of this Decree, the taxpayer registration procedures prescribed in this point shall not be required;

b) Where there is a change in taxpayer registration information, the foreign supplier shall change such information in accordance with the guidance of the Minister of Finance;

c) The time limit for taxpayer registration shall comply with Clause 3 Article 6 of this Decree;

d) The conditions for electronic tax transactions and the order, procedures and dossiers for registration of electronic tax transactions and for taxpayer registration shall comply with the guidance of the Minister of Finance;

đ) When carrying out the initial taxpayer registration, the foreign supplier shall be responsible for fully declaring information on the payment-receiving accounts related to transactions generating revenue in Vietnam, including:

đ.1) Bank accounts, payment accounts, e-wallets or other forms of receiving payment that the foreign supplier uses to receive payments from organisations and individuals in Vietnam or from e-commerce platform managers in relation to transactions generating revenue in Vietnam;

đ.2) The declared information includes: the name of the credit institution or payment service provider; the country where the account is opened; the account number or account identifier; the name of the account holder; the currency of the account.

2. Tax declaration, tax calculation and tax payment:

a) Tax declaration and tax payment:

a.1) For foreign suppliers conducting business on a regular basis: tax declaration and tax payment shall be made on a monthly basis;

a.2) For foreign suppliers conducting business on an irregular basis: tax declaration and tax payment shall be made upon each occurrence with respect to the revenue generated in Vietnam;

b) Foreign suppliers shall calculate value-added tax and corporate income tax in accordance with the law on value-added tax and the law on corporate income tax;

c) The principles for determining revenue generated in Vietnam for tax declaration and tax calculation are as follows:

c.1) The types of information used to determine that a transaction of an organisation or individual purchasing goods or services arises in Vietnam include: information relating to the payment by the organisation or individual in Vietnam, bank account information or similar information that the purchasing organisation or individual uses to make payment to the foreign supplier; information on the residency status of the organisation or individual in Vietnam (billing address, delivery address, home address or similar information that the purchasing organisation or individual declares to the foreign supplier); information on the access of the organisation or individual in Vietnam (the national telephone area code of the SIM card, the IP address, the location of the fixed telephone line or similar information of the purchasing organisation or individual);

c.2) When determining that a transaction arises in Vietnam for tax declaration and tax calculation, the foreign supplier shall use 02 items of non-contradictory information, comprising one item of information relating to the payment by the organisation or individual in Vietnam and one item of information on the residency status or on the access of the organisation or individual in Vietnam as mentioned above. Where the information relating to the payment by the organisation or individual cannot be collected or contradicts the remaining information, the foreign supplier may use 02 items of non-contradictory information comprising one item of information on the residency status and one item of information on the access of the organisation or individual in Vietnam;

d) Procedures and dossiers for tax declaration, tax payment and handling of overpaid tax, late-payment interest and fines (excluding tax refund): the foreign supplier shall declare tax directly on the Tax Administration Information System, use the electronic transaction authentication code granted by the supervisory tax authority and send electronic tax declaration dossiers, supplementary declaration dossiers and dossiers requesting the handling of overpaid tax to the supervisory tax authority in accordance with the guidance of the Minister of Finance;

đ) The time limit for submitting tax declaration dossiers shall comply with Article 10 of this Decree;

e) The time limit for tax payment shall comply with Point a Clause 1 Article 14 of the Law on Tax Administration.

3. Responsibilities of foreign suppliers:

a) To retain the information prescribed in Clause 2 of this Article that is used to determine that transactions of purchasing organisations and individuals arise in Vietnam, in service of the inspection work of the tax authority;

b) To review and confirm the accuracy and completeness of the declared payment-receiving account information when there is a change. The confirmation of the reviewed information shall be carried out through the Tax Administration Information System at the same time as the December monthly tax declaration period. Where there is no change, the foreign supplier is not required to confirm the information.

4. Where a foreign supplier belongs to a country or territory that has signed a double taxation avoidance agreement with Vietnam, the procedures for tax exemption and tax reduction shall comply with Point d Clause 1 Article 32 of this Decree.

5. A foreign supplier that terminates its business operations in Vietnam must notify the tax authority of such termination and pay in full the tax, late-payment interest and fines for administrative violations concerning tax administration (if any) to the Vietnamese tax authority; the foreign supplier shall itself declare, itself pay and itself bear responsibility for fulfilling its tax payment obligations in Vietnam.

Article 41. Authorisation of taxpayer registration, tax declaration and tax payment in Vietnam by foreign suppliers

1. Where a foreign supplier authorises an organisation operating under Vietnamese law or a tax agent (hereinafter referred to as the authorised party), the authorised party shall be responsible for carrying out the tax procedures under the contract signed with the foreign supplier as in the case prescribed in Article 40 of this Decree. The order and procedures for tax declaration and tax payment shall comply with the guidance of the Minister of Finance.

2. Where a foreign supplier that has directly carried out taxpayer registration, tax declaration and tax payment in Vietnam switches to authorising an organisation or a tax agent to declare and pay tax on its behalf, it shall notify the tax authority in accordance with the guidance of the Minister of Finance.

Article 42. Direct tax declaration, tax calculation and tax payment by non-resident individuals conducting business on e-commerce platforms that do not have an online ordering function and a payment function

1. Registration for electronic tax transactions and taxpayer registration:

a) Non-resident individuals shall use the official email address for transactions with the tax authority to register for electronic tax transactions together with the initial taxpayer registration through the tax declaration dossier and shall be notified of the tax identification number by the tax authority through the Tax Administration Information System;

b) Where there is a change in taxpayer registration information, the non-resident individual shall change such information through the tax declaration dossier; the supervisory tax authority of the taxpayer shall be responsible for updating the changed information in the Tax Administration Information System;

c) The time limit for taxpayer registration shall comply with Clause 3 Article 6 of this Decree.

2. Tax declaration, tax calculation and tax payment:

a) Non-resident individuals shall declare tax upon each occurrence, except in the case prescribed in Point c Clause 3 Article 43 of this Decree;

b) Non-resident individuals shall calculate tax in accordance with tax law;

c) Non-resident individuals shall pay tax by electronic means through the Tax Administration Information System.

3. Tax declaration dossiers shall comply with the guidance of the Minister of Finance.

Section 2. SCOPE OF RESPONSIBILITY AND METHODS OF WITHHOLDING, DECLARING ON BEHALF AND PAYING ON BEHALF THE WITHHELD TAX OF MANAGERS OF E-COMMERCE PLATFORMS HAVING AN ONLINE ORDERING FUNCTION AND A PAYMENT FUNCTION AND OF BUSINESS ORGANISATIONS IN VIETNAM ENGAGED IN OTHER DIGITAL ECONOMIC ACTIVITIES; RIGHTS AND RESPONSIBILITIES OF HOUSEHOLDS AND INDIVIDUALS CONDUCTING BUSINESS ON E-COMMERCE PLATFORMS

Article 43. Withholding and paying on behalf the withheld tax with respect to business activities on e-commerce platforms

1. Managers of e-commerce platforms having an online ordering function and a payment function (domestic and foreign), including owners directly managing the platform or organisations and individuals authorised to manage the platform, or organisations in Vietnam engaged in other digital economic activities that, on behalf of foreign e-commerce platform managers, pay income to business households and individual businesses from digital information content products and services in accordance with the law on information technology, shall be responsible for withholding, declaring on behalf and paying on behalf the withheld tax with respect to the business activities on e-commerce platforms of business households and individual businesses as follows:

a) To withhold and pay on behalf the value-added tax payable in accordance with the law on value-added tax for each transaction of supplying goods or services generating domestic revenue of business households and individuals conducting business on e-commerce platforms;

b) To withhold and pay on behalf the personal income tax:

b.1) To withhold and pay on behalf the personal income tax payable in accordance with the law on personal income tax for each transaction of supplying goods or services generating domestic and foreign revenue of resident individuals conducting business on e-commerce platforms;

b.2) To withhold and pay on behalf the personal income tax payable in accordance with the law on personal income tax for each transaction of supplying goods or services generating domestic revenue of non-resident individuals conducting business on e-commerce platforms.

2. Managers of e-commerce platforms having an online ordering function and a payment function (domestic and foreign) shall withhold and pay on behalf the value-added tax and corporate income tax payable in accordance with the law on value-added tax and the law on corporate income tax for each transaction of supplying goods or services generating revenue in Vietnam of foreign suppliers conducting business on e-commerce platforms.

A foreign supplier for which the e-commerce platform manager has withheld, declared and paid on its behalf the withheld tax is not required to declare and pay value-added tax and corporate income tax with respect to the business activities on the e-commerce platform for which the e-commerce platform manager has withheld and paid tax on its behalf.

3. Business organisations in Vietnam applying the value-added tax deduction method that purchase goods or services from foreign suppliers or non-resident individuals on e-commerce platforms shall be responsible for:

a) Withholding and paying on behalf the value-added tax payable by foreign suppliers and non-resident individuals with respect to the supply of services in accordance with the law on value-added tax;

b) Withholding and paying on behalf the corporate income tax payable by foreign suppliers in accordance with Article 44 of this Decree;

c) Withholding and paying on behalf the personal income tax payable by non-resident individuals in accordance with Article 44 of this Decree.

4. Where a business organisation in Vietnam has withheld and paid tax on behalf in accordance with Clause 3 of this Article with respect to a transaction arising on an e-commerce platform having a payment function and an online ordering function, it shall notify the e-commerce platform manager by electronic means so that tax is not withheld for that same transaction.

The notification must contain information identifying the transaction for which tax has been withheld and paid on behalf, including: the tax identification number of the organisation that has withheld the tax, the transaction code or order code, the transaction value, the amount of tax withheld and paid on behalf, and information on the organisation or individual selling the goods or supplying the services. The business organisation in Vietnam and the e-commerce platform manager shall be responsible for retaining the relevant information and documents and providing them to the tax administration authority upon request.

Article 44. Time of withholding and bases for determining the amount of tax to be withheld

1. Time of withholding:

a) For business organisations in Vietnam prescribed in Clause 3 Article 43 of this Decree, it is the time of payment to the foreign supplier or non-resident individual;

b) For e-commerce platform managers, it is the time of confirming that the transaction is successful and accepting payment in accordance with the regulations of the platform.

2. Determination of the amount of tax to be withheld:

a) The amounts of value-added tax, corporate income tax and personal income tax to be withheld shall be determined according to the percentage (%) rate on the revenue generated in Vietnam. In which:

a.1) The percentage (%) rate shall comply with the law on value-added tax, the law on corporate income tax and the law on personal income tax for each transaction of selling goods or supplying services;

a.2) Revenue generated in Vietnam is the amount of money from selling goods or supplying services to which the foreign organisation, business household or individual business is entitled, paid by the business organisation in Vietnam or collected on its behalf by the platform manager;

b) Where a business organisation in Vietnam or an e-commerce platform manager subject to withholding and paying on behalf the withheld tax cannot determine, on the basis of the available database and information, whether the transaction generating revenue from the e-commerce platform is one of goods or of services, or which type of service, the amount of tax to be withheld shall be determined at the highest percentage (%) rate prescribed in the law on value-added tax, the law on corporate income tax and the law on personal income tax.

Article 45. Taxpayer registration and methods of declaring and paying on behalf the withheld tax

1. Registration for electronic tax transactions and taxpayer registration:

a) Domestic e-commerce platform managers and organisations in Vietnam engaged in other digital economic activities shall carry out taxpayer registration and be granted a separate tax identification number for declaring and paying on behalf the withheld tax in accordance with the guidance of the Minister of Finance, and may use the electronic tax transaction account already granted to conduct electronic tax transactions;

b) Foreign e-commerce platform managers shall use the tax identification number already granted and the electronic tax transaction account in accordance with Clause 1 Article 40 of this Decree to declare and pay the withheld tax.

2. E-commerce platform managers shall declare the withheld tax on a monthly basis.

For cancelled transactions or returned goods, the e-commerce platform manager shall offset the tax withheld and paid on behalf in respect of the cancelled transactions or returned goods against the tax to be withheld and paid on behalf in respect of the transactions of selling goods and supplying services.

The amount of tax paid on behalf by the e-commerce platform manager shall be determined as the total tax of the transactions of selling goods and supplying services after offsetting against the total tax of the cancelled transactions or returned goods of foreign organisations, business households and individual businesses (if any).

3. Business organisations in Vietnam shall declare the withheld tax upon each occurrence. Where it arises many times in a month, declaration may be made on a monthly basis.

4. The time limit for submitting the declaration dossier and paying the withheld tax shall comply with Article 10 of this Decree.

5. The dossier for declaring the withheld tax and the receipt and processing of tax declaration dossiers by the tax authority shall comply with the guidance of the Minister of Finance.

Article 46. Responsibilities of e-commerce platform managers subject to withholding and paying tax on behalf and of foreign suppliers; rights and responsibilities of business households and individual businesses conducting business on e-commerce platforms

1. Responsibilities of e-commerce platform managers subject to withholding and paying on behalf the withheld tax:

a) To manage the names and passwords of the accounts granted by the tax authority; to retain business transaction data, information and documents relating to the determination of the tax payable and the tax withheld of foreign suppliers, business households and individual businesses in accordance with the law on tax administration;

b) To withhold tax, declare the withheld tax and pay on behalf the withheld tax accurately and fully according to the information provided by foreign suppliers, business households and individual businesses and in accordance with this Decree; to be responsible before the law for the accuracy, truthfulness and completeness of the tax dossier;

c) To provide other information on business activities on the e-commerce platform at the request of the tax administration authority in accordance with the law on tax administration;

d) To return fully and promptly the amount of tax withheld and paid on behalf of foreign suppliers, business households and individual businesses in respect of cancelled transactions or returned goods;

đ) To perform the responsibilities prescribed in Article 14 of the Government's Decree No. 68/2026/NĐ-CP.

2. Foreign suppliers conducting business on e-commerce platforms with organisations and individuals in Vietnam that have revenue from Vietnam for which tax has not been withheld, declared and paid on their behalf by business organisations in Vietnam or e-commerce platform managers shall be responsible for directly carrying out taxpayer registration, tax declaration and tax payment through the Tax Administration Information System; for providing accurately, fully and promptly the information and documents relating to the determination of the tax obligations payable to the e-commerce platform managers subject to withholding and paying tax on behalf; and for fulfilling the tax obligations in accordance with this Decree.

3. The rights and responsibilities of business households and individual businesses conducting business on e-commerce platforms shall comply with Article 13 of the Government's Decree No. 68/2026/NĐ-CP.

Chapter IV

INTERNATIONAL COOPERATION ON TAXATION; PRIORITY REGIME FOR TAXPAYERS; APPLICATION OF TECHNOLOGY, DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 47. Cooperation and administrative assistance in taxation with foreign tax authorities and international organisations

Other cooperation and administrative assistance in taxation with foreign tax authorities and international organisations prescribed in Point e Clause 2 Article 30 of the Law on Tax Administration includes:

1. Assistance in tax collection:

a) Requesting foreign tax administration authorities and competent authorities to provide assistance in tax collection abroad with respect to the tax debts in Vietnam that the taxpayer is obliged to pay when the taxpayer is no longer in Vietnam;

b) Providing assistance in tax collection at the request of foreign tax administration authorities with respect to the tax debts payable abroad by taxpayers in Vietnam, by means of urging the collection of tax debts in accordance with the law on tax administration and in conformity with the tax administration practice of Vietnam;

c) The Minister of Finance shall guide the principles for providing the assistance in tax collection prescribed in this Clause.

2. Simultaneous tax inspections under the multilateral convention on administrative assistance in tax matters to which the Socialist Republic of Vietnam is a party include the following:

a) Requesting foreign tax administration authorities to coordinate in conducting tax inspections abroad at the same time with respect to the tax matters of one or more taxpayers having common or related interests;

b) Considering the conduct of simultaneous tax inspections in Vietnam at the request of foreign tax administration authorities with respect to the tax matters of one or more taxpayers in Vietnam having common or related interests;

c) The Vietnamese tax authority shall consult with foreign tax administration authorities to determine the cases and the process for conducting simultaneous tax inspections in conformity with the legal provisions of each country.

Article 48. Conditions, scope, forms of application and revocation of the priority regime for taxpayers

1. Forms of priority for taxpayers:

a) Priority in the application of automated processes in carrying out tax administrative procedures, including:

a.1) Reduction of intermediate steps in internal processing and approval processes;

a.2) Automatic pre-filling of information in tax declaration dossiers where the data is already available in the tax administration database or has been connected and shared;

a.3) Tax administrative procedures shall be subject to an automatic approval mechanism, except where the system detects risks within the prescribed processing time limit;

b) Priority in the time for processing dossiers:

b.1) Shortening the time limit for processing dossiers for tax refund, tax exemption and tax reduction and other tax administrative procedures;

b.2) Applying refund before inspection on the basis of risk management;

b.3) Carrying out automatic tax refund, tax exemption and tax reduction in cases that satisfy the conditions and have accurate and complete electronic data;

c) Priority in the methods of inspection and supervision, including:

c.1) Being inspected and supervised remotely on the basis of the taxpayer's electronic data;

c.2) Not being included in the plan for inspection at the taxpayer's head office, except where the tax authority has collected information showing that the taxpayer has signs of high risk;

d) Priority in taxpayer support services:

d.1) Being provided with online support and direct exchange of information with the tax authority;

d.2) Being provided with risk warnings and compliance support;

đ) Being given priority in the consideration of compliance rankings between the tax administration authority and relevant agencies and organisations;

e) Priority for taxpayers having related-party transactions:

e.1) Being entitled to exchange information with the tax authority before, during and after the declaration of tax obligations with respect to related-party transactions;

e.2) Being given priority in the procedures for processing dossiers for the application of advance pricing agreements (APA), mutual agreement procedures (MAP) and information exchange dossiers;

e.3) Being provided with risk warnings and compliance support with respect to related-party transactions;

g) Being given priority in the application of the tax authority's programmes to support the enhancement of voluntary compliance and the priority regimes prescribed in this Article.

2. Scope of application of the priority regime:

a) Taxpayers shall be entitled to the priority regime when carrying out the procedures for tax exemption, tax reduction, tax refund, extension of the tax declaration time limit, extension of the tax payment time limit, certification of tax debt status, certification of tax obligations and other tax administrative procedures under the automated and simplified processes prescribed in Clause 1 of this Article;

b) The tax authority shall implement the priority regime in tax administration work as follows:

b.1) The system shall automatically fill in the tax declaration form on the basis of electronic invoice data and the declaration data of the taxpayer;

b.2) Giving priority to earlier processing and shortening the time compared with ordinary dossiers within the same type of procedure, except where the results of the tax authority's risk assessment determine that the taxpayer has signs of high risk;

b.3) Give priority to implementing automatic duty refund, refund before inspection with inspection afterwards, duty exemption and duty reduction where the taxpayer falls within the subjects eligible for duty exemption or reduction under the law on taxation, in accordance with clause 3 Article 18 and clause 4 Article 19 of the Law on Tax Administration;

b.4) Carry out remote inspection and supervision on the basis of the electronic data provided by the taxpayer or connected with the Tax Administration Information System. No inspection shall be carried out at the premises of a taxpayer that is applying the priority regime, except in cases where the taxpayer shows signs of violation of the law on taxation;

b.5) Minimise requests for the provision of information already available in the systems of State agencies;

b.6) Priority in access to information and data relating to the results of the taxpayer's production and business activities and to the warning, risk management and compliance management results from the database of the tax sector;

b.7) Priority in the use of tax risk management services under voluntary compliance programmes so that the taxpayer may proactively declare and update information and data relating to the determination of tax obligations;

b.8) Priority in commendation and reward in accordance with law;

b.9) Priority in the immediate provision of support and advisory services on tax policies and on issues arising in the performance of tax administrative procedures;

b.10) Priority in concluding advance agreements on the method of determining taxable prices with the tax authority.

c) For taxpayers having related-party transactions:

c.1) Connect and share electronic data on related-party transactions, consolidated financial statements and country-by-country profit reports (if any) with the tax authority as prescribed;

c.2) No inspection shall be carried out at the taxpayer's premises, except in cases where the taxpayer shows signs of risk on the database of the tax authority.

3. Conditions for application of the priority regime:

a) The taxpayer has results of good compliance ranking and low risk ranking on the database of the tax authority for a period of at least 02 consecutive years immediately preceding the year in which application of the priority regime is requested;

b) Connecting and sharing electronic data fully, promptly and accurately with the tax administration information system in accordance with the technical standards and data standards of the Ministry of Finance, ensuring the ability to reconcile, check and analyse risks in real time or periodically. The Minister of Finance shall provide guidance on the procedures for connecting and sharing information and on the refusal or suspension of connection and sharing of information between the tax authority and the taxpayer;

c) Fully carrying out the preparation, storage and transmission of electronic data on accounting books; electronic invoices; accounting documents; transaction data relating to tax obligations;

d) Having an internal control system and a tax risk management mechanism to ensure compliance with the law on taxation;

đ) Keeping accounting books and preparing and presenting financial statements in accordance with Vietnamese accounting standards and the Vietnamese accounting regime;

e) For taxpayers having related-party transactions, in addition to the conditions prescribed at points a, b, c, d and đ clause 3 of this Article, they must satisfy:

e.1) Fully performing the obligation to prepare, store and provide the dossier determining the prices of related-party transactions in accordance with the law on taxation;

e.2) Having an internal control and risk management mechanism for related-party transactions;

e.3) Ensuring transparency of information and cooperating with the tax authority in the course of exchanging and providing data.

4. The tax authority shall apply the priority regime as follows:

a) The recognition, extension, suspension, revocation and re-granting of the priority regime shall be carried out automatically on the information technology system of the tax sector;

b) The head of the tax authority shall decide on the recognition, extension, suspension, revocation and re-granting of the priority regime for taxpayers satisfying the conditions prescribed in clause 3 of this Article on the basis of the results of the assessment of the compliance level and the risk classification carried out automatically on the tax administration information technology system under the guidance of the Ministry of Finance, and shall, through the Tax Administration Information System, send the decision to the taxpayer's electronic tax transaction account.

c) The tax authority directly managing the taxpayer shall be responsible for reviewing and confirming the satisfaction of the conditions for application of the priority regime, organising implementation, monitoring the taxpayer's compliance level and providing support for and supervision of the maintenance of the conditions for application of the priority regime as prescribed;

d) Establishing and operating a system for connecting and sharing electronic data between the tax authority and priority taxpayers in order to serve compliance management, risk assessment and early warning in near real time.

5. The tax authority shall suspend, revoke and re-grant the priority regime as follows:

a) Where the assessment results in the tax administration information system or the information collected by the tax authority show that the taxpayer has signs of violation of the law on taxation or no longer satisfies the conditions prescribed in clause 3 of this Article, the head of the tax authority shall notify the suspension of the application of the priority regime in order to carry out the review and verification;

b) Where the results of the review and verification determine that the taxpayer does not satisfy the conditions for application of the priority regime or has committed an act of violation of the law on taxation, the head of the tax authority shall decide to revoke the application of the priority regime;

c) A taxpayer whose priority regime has been revoked shall be considered for re-granting when it fully satisfies the conditions prescribed in clause 3 of this Article on the basis of the results of the assessment of the compliance level and the risk classification in the tax administration information system;

d) The tax authority shall carry out the automatic assessment of the application of the priority regime periodically on an annual basis.

6. Priority enterprises in the customs field:

a) The priority regime for enterprises:

a.1) Being entitled to duty refund before inspection, with inspection afterwards;

a.2) Being entitled to pay duty for customs declarations for which customs clearance or release of goods has been granted during a month by the tenth day of the following month at the latest in accordance with clause 2 Article 9 of the Law on Export Duty and Import Duty;

a.3) Other priority regimes in accordance with the law on customs, the law on taxation and other relevant laws;

b) Mutual recognition agreements on priority enterprises:

b.1) The Minister of Finance shall sign mutual recognition agreements on priority enterprises in the customs field in accordance with the law on the conclusion and implementation of international agreements;

b.2) Priority enterprises of a country that has signed a mutual recognition agreement on priority enterprises with Viet Nam shall be entitled to the priority measures concerning customs procedures and tax procedures under the signed agreement. The list of priority enterprises of the partner country entitled to the priority regime shall be specified in the agreement.

Article 49. Principles and contents of the application of technology and data and of digital transformation in tax administration

1. Principles for the application of technology and data and for digital transformation:

a) Applying modern digital technologies and automating professional processes; connecting and sharing digital data with relevant agencies and organisations in order to build a big database system in tax administration; applying standards for ensuring cyber security, data protection and privacy in accordance with law in the digital environment;

b) Digital transformation in tax administration shall be carried out on the principle of taking users as the centre and improving the quality of service; ensuring transparency and accountability in respect of decisions supported by digital technology in order to enhance users' trust.

2. Contents of the application of technology and data and of digital transformation:

a) The tax administration authority shall exploit and use the data on the Tax Administration Information System to manage taxable objects, tax bases and the tax obligations of taxpayers, to analyse and assess risks in tax administration and to detect and handle difficulties and acts of violation of the law on taxation; international cooperation on the exchange of information, assistance in tax collection and tax administration based on risk management;

b) The tax administration authority shall organise comprehensive digital transformation in the handling of professional operations and the automation of administration processes, permitting the automatic determination of tax obligations and the issuance of tax administrative decisions on the basis of data and risk management; digitalising, standardising and governing tax data;

c) The tax administration authority shall encourage organisations and individuals to participate in developing technological solutions serving modern tax administration and to provide services for electronic transactions in the field of taxation.

Article 50. Electronic transactions in tax administration

1. Electronic transactions between taxpayers and the tax administration authority include: transactions in the performance of administrative procedures; the sending of documents, notices and tax administrative decisions of the tax administration authority; the provision of taxpayer support services, carried out by electronic means.

Taxpayers falling within the subjects in special circumstances, including elderly persons, persons with disabilities, persons eligible for social protection and persons residing in areas with extremely difficult socio-economic conditions, who are unable to carry out electronic transactions, or falling within other cases in which electronic transactions cannot be carried out as prescribed by law, shall comply with the law on the performance of administrative procedures under the single-window and inter-agency single-window mechanism at the single-window section and on the National Public Service Portal.

2. Taxpayers who have carried out electronic transactions in tax administration are not required to carry them out by another transaction method.

3. When receiving and returning the results of the settlement of tax administrative procedures to taxpayers by electronic means, the tax administration authority must confirm the completion of the taxpayer's electronic transaction by electronic means, ensuring the taxpayer's rights prescribed at point đ clause 1 Article 38 of the Law on Tax Administration.

4. Taxpayers must comply with the requests of the tax administration authority stated in electronic documents, notices and tax administrative decisions in the same manner as with paper documents, notices and tax administrative decisions of the tax administration authority.

5. Electronic tax dossiers and electronic documents used in electronic transactions have the same legal validity as paper tax dossiers and documents where the integrity of the data message is ensured and it can be accessed and used in a complete form in accordance with the law on electronic transactions. Where the law requires a signature, the tax dossier or electronic document must bear a lawful electronic signature or digital signature.

6. Taxpayers shall use electronic identity in accordance with the law on electronic identification and authentication in order to carry out electronic transactions in tax administration.

7. Taxpayers shall carry out electronic transactions with the tax administration authority through the National Public Service Portal, the Tax Administration Information System the information system of a T-VAN service provider that has been connected with the Tax Administration Information System, the electronic payment services of State agencies, payment service providers or payment intermediary service providers, or other service organisations having a direct or indirect connection with the Tax Administration Information System. The contents of electronic transactions include the preparation and sending of electronic tax dossiers and electronic State budget payment documents and the receipt of dossiers, documents, papers, notices and tax administrative decisions, the results of the settlement of tax administrative procedures and taxpayer support services.

8. Competent State management agencies, T-VAN service providers and other relevant organisations shall carry out electronic transactions with the tax authority in the receipt, provision and exchange of information and in the settlement of administrative procedures for taxpayers.

9. T-VAN service providers must fully satisfy the requirements on capacity, technical infrastructure and technological solutions under the guidance of the Minister of Finance in order to ensure that the information system is built, operated and maintained in a stable, continuous, safe and secure manner.

10. The Minister of Finance shall provide guidance on this Article.

Article 51. The database in the Tax Administration Information System

1. The database in the Tax Administration Information System (referred to as the tax administration database) comprises information on taxpayers declared and provided by taxpayers; professional information of the tax administration authority; information collected by the tax administration authority in the course of tax administration; information on taxpayers provided by State agencies and foreign tax authorities; information and data connected and shared with the Tax Administration Information System by national databases, specialised databases, commercial databases and other databases managed by agencies and organisations; information collected by the tax administration authority through international cooperation on taxation and information and data from other sources relating to taxpayers.

2. The management, backup and protection of the tax administration database shall be carried out as follows:

a) The tax administration database must be backed up regularly and stored safely at the tax administration authority and in a backup storage system. The backup must ensure the safety and security of data, be checked periodically and be subject to trial restoration so as to be ready for use when an incident occurs;

b) The tax administration database shall be restored where the data is destroyed, subjected to a cyber attack, accessed without authorisation or affected by another serious incident. Where a device storing tax administration data is faulty or damaged and must be handed over to an organisation or individual for warranty or repair, a professional officer of the tax administration authority must supervise it and the consent of the head of the tax administration authority must be obtained; when a storage device is replaced, the old device must be retained for management as prescribed.

3. Ministries, ministerial-level agencies, local authorities and relevant units shall be responsible for building and deploying information technology systems meeting the requirements for connection and exchange of information via the national data integration and sharing platform in accordance with Decree No. 278/2025/NĐ-CP of the Government and the technical standards of the Ministry of Finance, and for ensuring efficiency, security and information safety.

Article 52. The Tax Administration Information System

1. The Tax Administration Information System is the system prescribed in clause 2 Article 3 of this Decree, organised into subsystems according to professional functions and meeting the following criteria:

a) Ensuring stable, continuous and safe operation;

b) Being capable of expansion and upgrading and meeting the requirements of tax administration and the development of technology;

c) Being capable of connecting, interconnecting and sharing data with the information systems and databases of organisations, ministries, sectors and localities and with other information systems in accordance with law;

d) Complying with the digital architecture framework of the Ministry of Finance and the technical standards, technical regulations and data standards issued by competent State agencies.

2. The building and management of the Tax Administration Information System comprise the following principal contents:

a) Developing the strategy, overall architecture, technical standards and development orientation of the Tax Administration Information System;

b) Organising the survey, design, construction, development and upgrading of the Tax Administration Information System;

c) Building and managing the data architecture; organising the collection, integration, standardisation and management of data serving tax administration;

d) Managing digital infrastructure, digital platforms, digital technology services and the resources serving the operation of the Tax Administration Information System;

đ) Issuing processes and standards and organising resources for the management, exploitation and development of the system;

e) Other management contents in accordance with law.

3. The operation of the Tax Administration Information System comprises the following principal contents:

a) Organising the operation and supervision of the activities of the information system, the data centre and the technical platforms serving tax administration;

b) Storing, backing up, providing redundancy for, synchronising and restoring tax administration data;

c) Maintaining, adjusting and upgrading the tax administration information system;

d) Ensuring cyber security, information safety and data protection in accordance with law;

đ) Exploiting and using data and the system for tax administration activities;

e) Other operational contents in accordance with law.

4. The tax administration authority shall be responsible for organising the operation of the Tax Administration Information System in the creation and issuance of documents, notices and tax administrative decisions in accordance with law; establishing and controlling input data, professional processes and processing criteria; ensuring the accuracy of the information and processing results generated by the system; recording and storing the processing history; and supervising and controlling risks in the course of operating the system.

5. Principles for processing tax dossiers on the basis of data and for determining responsibility in the Tax Administration Information System:

a) The receipt and processing of tax dossiers and the issuance of notices and tax administrative decisions on the Tax Administration Information System shall be carried out on the basis of lawful data and information that has been controlled as prescribed at the time of settlement;

b) The Tax Administration Information System must ensure the full recording and storage of the processing history, permitting tracing and reconciliation and the provision of information for examination, inspection and explanation in accordance with law;

c) Agencies, organisations and individuals providing information and data shall be responsible for the completeness and accuracy of the information and data provided by them; the tax administration authority shall be responsible for organising the control, exploitation and use of data as prescribed. A tax administration official who, when processing tax dossiers or issuing notices and tax administrative decisions, does so on the basis of data and information that has been controlled as prescribed and in accordance with the proper order, procedures and competence shall have responsibility determined in respect of the performance of the assigned task in accordance with the law on tax administration and relevant laws; he or she shall not be held responsible for the content of the information and data provided by other agencies, organisations or individuals that has been used as a basis for handling as prescribed.

6. The Ministry of Finance shall build, manage and operate the Tax Administration Information System in accordance with this Decree. Tax administration authorities at all levels and relevant agencies, organisations and individuals shall be responsible for coordinating, providing information and data and ensuring the conditions for the Tax Administration Information System to operate effectively.

Article 53. Requirements for the collection and updating of information into the Tax Administration Information System

1. The information and data collected and updated into the database in the Tax Administration Information System must be cleansed; must have a lawful authenticated source and correctly reflect the legal status; must have complete information fields and be updated regularly as prescribed.

2. Where information is collected from different sources and is not consistent in its content, the agency or organisation providing the information shall, when the information is collected, be responsible for coordinating with the tax administration authority to check and verify the legality of such information and shall be responsible for the content of the information.

3. The information that has been collected and updated into the database in the Tax Administration Information System must be stored in full, and each update, change or adjustment of information must show the content and the organisation or individual that made it. Every data record shall have its access, editing and updating traced, ensuring the ability to retrieve the history of changes and fluctuations in the data.

Article 54. Ensuring information safety and technology risk management

1. Ministries, ministerial-level agencies, People's Committees at all levels and relevant agencies shall be responsible for carrying out information technology risk management on the principle of being proactive, comprehensive and regular; ensuring the timely identification, assessment, control and handling of risks arising in the course of building, operating and using information technology systems.

2. The tax administration authority shall be responsible for:

a) Establishing a technology risk management mechanism for the Tax Administration Information System, including the processes for identifying, analysing, assessing, monitoring and handling risks;

b) Issuing and periodically implementing plans for preventing and mitigating technology risks, ensuring the continuity and safety of the system;

c) Carrying out checks and assessments of the security and safety of the system at least once a year or when there are major changes in the technical infrastructure;

d) Formulating contingency and incident remediation plans and conducting periodic drills;

đ) Storing technology risk management records to serve inspection and supervision.

3. Ministries, ministerial-level agencies and People's Committees at all levels shall be responsible for providing information, data and technical support for technology risk management and the handling of technical incidents and for participating in building and perfecting the coordination mechanism and the inter-sectoral incident response plan as required.

4. Where a technical incident arises in the Tax Administration Information System resulting in taxpayers being unable to fulfil their tax obligations on time, clause 3 Article 36 of the Law on Tax Administration shall apply:

a) The tax administration authority shall be responsible for confirming the incident and publicly announcing it on the Tax Administration Information System, on its website or in writing immediately when the System encounters the incident, clearly determining the time at which the incident occurred and the time at which the system resumes operation;

b) Taxpayers may choose to submit dossiers and fulfil their obligations by electronic means after the system has been restored, or to submit them directly or by post.

5. Where a technical incident arises in the information system of competent State agencies, banks or payment intermediary service providers, the unit managing the system shall be responsible for publicly announcing on its information system the time of the system incident and the time at which the system resumes operation; and shall at the same time send a notice to the tax administration authority within the same working day for timely coordination and support.

6. Where the Tax Administration Information System automatically issues a notice, decision or tax handling result that is not in accordance with law due to a technical error, a data error or a system error, the tax administration authority shall be responsible for revoking, annulling or adjusting it and for remedying the consequences arising. Taxpayers and relevant organisations and individuals shall be responsible for refunding, adjusting or coordinating in remedying the errors under the decision of the tax administration authority.

Where a taxpayer takes advantage of the incident for illicit gain, the taxpayer must pay compensation and bear responsibility in accordance with law.

7. The Minister of Finance shall provide guidance on clauses 4, 5 and 6 of this Article.

Article 55. Principles for connecting and sharing information and data

1. The connection and sharing of data, information and data with the Tax Administration Information System must be ensured to be carried out promptly and fully, for the proper purpose of tax administration and within the proper scope and competence.

2. The provision, sharing and connection of data with the tax administration authority serves the purposes of: identifying taxpayers; determining the tax obligations of taxpayers; compliance management and tax risk management; preventing and combating tax losses; and implementing tax administration measures in accordance with law.

3. The provision, sharing and connection of data must ensure: conformity with the functions and duties of the tax administration authority; compliance with the provisions of the Law on Tax Administration, the Law on Data, the law on protection of personal data, information security, cybersecurity and relevant laws; observance of the principle of sharing once and using many times, giving priority to exploiting data from national databases and specialised databases; completeness, timeliness and accuracy, with the capability of reconciling and tracing data.

4. Ensuring confidentiality, security and information safety and the protection of personal data when connecting and sharing information with the Tax Administration Information System. All data connection and sharing activities must be carried out through the digital data integration and sharing platform of the finance sector and the national data integration and sharing platform.

5. The connection and sharing of data must fully comply with the Digital Architecture Framework of the Ministry of Finance and satisfy the information technology technical standards for connection and sharing with the Tax Administration Information System under the decision of the Minister of Finance; information security of at least level 3 must be ensured in accordance with the law on ensuring the security of information systems by level upon official connection.

6. The Ministry of Finance shall refuse or temporarily suspend the connection and sharing of information in the following cases:

a) The information system of the agency or organisation requesting connection fails to satisfy the technical standards specified in clause 5 of this Article;

b) The connected agency or organisation carries out acts of unauthorised access to, alteration, deletion, destruction or dissemination of information in the Tax Administration Information System;

c) The connected agency or organisation violates the regulations on information confidentiality and the protection of personal data or the contents agreed upon with the Ministry of Finance specified in clause 3 of this Article;

d) The connected agency or organisation carries out access activities that cause overload and affect the operation of the Tax Administration Information System.

7. The Minister of Finance shall provide guidance on the procedures for the connection and sharing of information and for the refusal or temporary suspension of the connection and sharing of information between the tax administration authority and State agencies, T-VAN service providers, credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other organisations, and on the procedures for providing information falling outside the scope of information provision specified in Articles 58, 60 and 61 of this Decree.

Article 56. Forms of connection and sharing, and time limits for the provision of information and data

1. Information and data shall be connected and shared with the Tax Administration Information System via telecommunications networks, the Internet, computer networks and information systems in accordance with the law on the management, connection and sharing of digital data of State agencies. The mandatory methods of data connection and sharing include:

a) The information system of the agency using and exploiting data connects with the information system of the agency sharing data in order to query data through the data sharing and coordination platform, and the data sharing and coordination platform performs the authentication and authorisation of data exchange between the two parties;

b) The information system of the agency sharing data synchronises part or all of its data to the information system of the agency using and exploiting data through the data sharing and coordination platform;

c) The information system of the agency sharing data synchronises data to the national general database through the data sharing and coordination platform for coordination to the agency using and exploiting data;

d) Sharing of data that is packaged and stored on information storage media.

2. Information and data shall be provided periodically, in accordance with the cooperation agreement on the connection and sharing of information, or upon request of the tax administration authority.

Chapter V

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

Article 57. Duties of the tax administration authority and tax administration officials

1. Duties of the tax administration authority in tax administration:

The tax administration authority shall perform the duties specified in the Law on Tax Administration and in this Decree. The directly managing tax authority, the tax authority managing the revenue and the tax authority managing the locality receiving the allocated tax shall perform their duties in accordance with the regulations of the Minister of Finance.

2. Duties of tax administration officials in tax administration:

a) Tax administration officials shall perform the duties specified at point n clause 1 Article 38 of the Law on Tax Administration and in this Decree;

b) The Minister of Finance shall provide guidance on the accounting of duty amounts, other revenues, late-payment interest, fines and other revenues of the State budget that the tax administration authority is required to collect, has collected, exempted, reduced, written off or refunded, as specified at point k clause 1 Article 38 of the Law on Tax Administration;

c) Guiding and explaining tax policies in accordance with regulations and in a consistent manner, without imposing procedures, conditions or obligations beyond those prescribed by law;

d) Managing, using and keeping confidential taxpayer information; providing information only within the scope, to the subjects and for the purposes prescribed by law;

đ) Complying with the rules of public service ethics, not abusing one's position or powers to cause trouble, to harass or to seek personal gain; not unlawfully interfering in the determination of the tax obligations of the taxpayer.

Article 58. 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. State agencies, inspection and supervision agencies, the Vietnam Fatherland Front, socio-political-professional organisations, social organisations and socio-professional organisations shall, in tax administration, perform the duties and powers specified in Article 39 of the Law on Tax Administration and in this Decree.

2. Responsibilities of the Ministry of Finance

a) Guiding the implementation and the processing of dossiers for the application of double taxation avoidance agreements and other international treaties on taxation, the mutual agreement procedure, and the application of the advance pricing agreement mechanism on methods of determining taxable prices in the tax administration of enterprises having related-party transactions;

b) Promulgating the forms of notification documents in service of tax administration work and the performance of tax administrative procedures as specified in this Decree;

3. Responsibilities of ministries, ministerial-level agencies and other State agencies in tax administration:

a) Coordinating with the Ministry of Finance in the implementation of tax policies and tax administration as specified at point a clause 3 Article 39 of the Law on Tax Administration;

b) For international treaties (other than double taxation avoidance agreements) that contain provisions on duty exemption or duty reduction: the agency proposing the signing of or accession to, or presiding over the implementation of, the international treaty shall certify the effect of the international treaty on the taxpayer's written request for duty exemption, duty reduction or duty refund, according to the form guided by the Minister of Finance, before the taxpayer submits the dossier to the tax authority, except where the international treaty has been published in the national database on international treaties;

c) Reviewing, amending and supplementing legal documents in their fields of management in order to ensure that the exchange of information with foreign tax authorities complies with international treaties and international agreements on taxation and conforms to the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes;

d) Providing and sharing information and data within their scope of management according to the following contents and scopes of information:

d.1) The Ministry of Construction: information on the management, use and ownership of housing of organisations, households, business households, individuals and business individuals; information on licences for the transport of goods and passengers; information on the registration of ownership and the right to use assets being means of transport; other information as prescribed by relevant laws;

d.2) The Ministry of Agriculture and Environment: information on land use; information on revenues related to land and assets attached to land; information on licences for the extraction of natural resources; information on the extracted output under each licence during the year; other information as prescribed by relevant laws;

d.3) The Ministry of Public Security: information relating to the fight against and prevention of tax crimes; identification information, residence information, exit and entry information and information on the registration and management of means of transport of organisations and individuals; other information as prescribed by relevant laws;

d.4) The Ministry of Industry and Trade: information on e-commerce activities; information on the registration and licensing of e-commerce activities and commercial franchising; market surveillance information on the prevention, combat and handling of acts of smuggling, trade fraud, counterfeit goods, prohibited goods and goods of unclear origin; information on violations of the law on quality, measurement, prices, food safety, protection of consumers' interests and intellectual property in commercial activities, and other information as prescribed by relevant laws;

d.5) The State Bank of Vietnam: providing and sharing information on the grant, amendment, supplementation and revocation of licences; information on the establishment, purchase, sale, division, separation, consolidation, merger and dissolution of, and changes and supplements to the information of, banks, credit institutions and payment intermediary service providers; directing and guiding commercial banks, credit institutions and licensed payment intermediary service providers in providing, connecting and sharing with the tax administration authority information relating to banking transactions of organisations and individuals in accordance with law and according to the contents, methods, data standards, frequency and time limits guided by the tax administration authority; coordinating with the tax administration authority in the implementation of measures for the enforcement of administrative decisions on tax administration; coordinating with the Ministry of Finance and relevant ministries and branches in establishing a mechanism for the management and supervision of cross-border payment transactions in e-commerce, business on digital platforms and other services with organisations and individuals in Vietnam; fully and promptly providing information at the request of the tax authority for the implementation of international treaties on taxation to which Vietnam is a member or international agreements on taxation which Vietnam has signed; the provision, connection, sharing, exploitation and use of information shall be carried out by electronic means, with no requirement for duplicate provision of information that has been fully, accurately and promptly connected and shared from the databases of competent State agencies, and must comply with the law on the protection of personal data and relevant laws; providing other information as prescribed by relevant laws;

d.6) The Ministry of Home Affairs: providing information on foreign employees working in Vietnam, including: full name; nationality; passport number or identification number as prescribed by law; name of the employing organisation; work permit number, term of the work permit and other information as prescribed by law in service of tax administration;

d.7) The Ministry of Health and the State management agencies in charge of the business of pharmaceutical business establishments and medical examination and treatment establishments: information on the business operation licences of pharmaceutical business establishments and medical examination and treatment establishments, and the provision of other information as prescribed by relevant laws;

d.8) The Ministry of Science and Technology: information on intellectual property rights and technology transfer in Vietnam and abroad; information on the grant of licences for the provision and use of Internet services, online information and online video games; information relating to online advertising activities, the purchase and sale of information technology products and services in the online environment, business on digital platforms and other online services; other information as prescribed by relevant laws. The provision of information shall be carried out through electronic data connection and sharing with the tax authority, including online connection with the Tax Administration Information System or through the National Single Window Portal, ensuring daily periodic data exchange;

d.9) The Ministry of Justice: sharing information on notarised transfer contracts and related information (if any);

d.10) Inspection agencies: information relating to the sending of minutes or inspection conclusions on the taxpayer's compliance with tax law in cases of direct inspection of the taxpayer in accordance with the law on inspection and the law on tax administration;

d.11) Audit agencies: information and data relating to the performance of tax obligations by the taxpayer in accordance with the law on audit and the law on tax administration;

d.12) Courts and arbitration bodies: information on judgments and decisions of courts and arbitrators on the termination of operation of investment projects and on the bankruptcy of enterprises and cooperatives, and the provision of other information as prescribed by relevant laws;

d.13) State management agencies having amounts payable to the State budget from the sale of assets on land, the transfer of land use rights and from the management, use and exploitation of public assets for business, lease, joint venture or association purposes after the fulfilment of tax, fee and charge obligations in accordance with the Law on Management of Public Assets shall provide information relating to such amounts payable to the State budget;

d.14) Other State agencies related to the taxpayer: information of the taxpayer at the request of the tax administration authority and in accordance with relevant laws;

d.15) Other ministries and ministerial-level agencies shall, within the scope of their assigned functions, duties and powers, provide information and share and connect data in service of tax administration at the request of the tax administration authority and in accordance with relevant laws.

4. Forms and frequency of the provision and sharing of data:

a) Automatic data connection and sharing between information systems;

b) Periodic or real-time electronic data exchange through the data integration and sharing platform of the Government, the National Data Portal, the National Public Service Portal, the National Single Window Portal and the system for the exchange of information between the tax administration authority and external agencies. The frequency, methods and data standards for exchange with the tax authority shall comply with the regulations of the Minister of Finance;

c) Where electronic data connection and sharing cannot yet be carried out, information shall be provided in accordance with the written request of the tax administration authority. The time limit for provision shall be no later than 10 working days from the date of receipt of the written request of the tax administration authority for the provision of information;

5. Responsibilities and powers of State agencies, inspection and supervision agencies and relevant parties in the sharing and connection of, the ensuring of the security of, and the use of information data in service of tax administration:

a) Responsibilities and powers of State agencies, inspection and supervision agencies and relevant parties in the sharing and connection of information in service of tax administration:

a.1) Rights and responsibilities of the tax administration authority:

The tax administration authority is entitled to request, access, collect, exploit and use national data and specialised data managed by ministries and ministerial-level agencies in order to perform the tax administration function in accordance with law.

The tax administration authority shall provide taxpayer information in service of tax administration work in accordance with the law on tax administration or upon the written request of a competent State agency as prescribed by law.

The tax administration authority shall provide, share and connect data by electronic means with the managing ministries and ministerial-level agencies on the principle of automatic sharing, except where the law provides for restrictions on or prohibition of the provision of data;

a.2) Rights and responsibilities of State agencies, inspection and supervision agencies and relevant parties: to exercise the powers specified in Article 39 of the Law on Tax Administration; to fully, accurately and promptly provide information relating to the taxpayer at the request of the tax administration authority;

b) Responsibilities and the ensuring of data security:

b.1) The data-providing agency shall be responsible for the accuracy, completeness and timeliness of the data provided;

b.2) The tax administration authority shall use the data for the correct purpose of tax administration; and ensure the security and confidentiality of data in accordance with law;

b.3) The exploitation and use of data shall be supervised, recorded and inspected in accordance with regulations.

Article 59. Duties and powers of competent State agencies in inspecting and supervising the implementation of the law on taxes, fees and charges

1. Formulation of inspection and supervision plans:

a) Units of ministries and ministerial-level agencies and specialised agencies of People's Committees at all levels that have the inspection and supervision function shall formulate annual inspection and supervision plans (overall or thematic) and submit them to the competent level specified at point a clause 2 of this Article for promulgation and organisation of implementation;

b) The formulation of inspection and supervision plans shall be based on State management requirements, the results of monitoring the implementation of the law on taxes, fees and charges, the feedback and petitions of organisations and individuals, and relevant information;

c) Annual inspection and supervision plans must not overlap with the inspection and examination plans of other inspection and examination agencies. Where, in the same year, the same content and the same subject have been included in an inspection and supervision plan or have already been inspected and supervised by a competent agency, other agencies shall not conduct overlapping inspection and supervision; where necessary for State management requirements, the relevant agencies shall coordinate, integrate the contents and organise implementation within the same inspection and supervision team.

2. Competence to inspect and supervise:

a) Ministers, heads of ministerial-level agencies and Chairpersons of People's Committees at all levels of State agencies having the function of inspecting and supervising the implementation of the law on taxes, fees and charges within their scope of State management;

b) Heads of units of ministries and ministerial-level agencies and of specialised agencies of People's Committees at all levels, of those units and agencies having the function of inspecting and supervising the implementation of the law on taxes, fees and charges, with respect to agencies and organisations within the scope decentralised or authorised to them.

3. Responsibilities of relevant agencies, organisations and individuals:

a) Agencies competent to inspect and supervise shall conduct inspection and supervision in accordance with their functions, duties and powers and with the provisions of law;

b) Relevant agencies, organisations and individuals shall coordinate, provide information and documents and comply with the requests and handling decisions of the inspection and supervision agencies and teams in accordance with law.

4. Inspection and supervision of the implementation of the law on taxes, fees and charges with respect to the tax administration authority:

a) The order of and procedures for inspecting and supervising the implementation of the law on taxes, fees and charges with respect to the tax administration authority shall comply with Chapter III of the Government's Decree No. 217/2025/NĐ-CP (except points b, c and d clause 3 Article 15);

b) The contents of inspection and supervision shall include the performance of the duties and powers of the tax administration authority in organising the implementation, propagation, dissemination, guidance and support for the implementation of the law on taxes, fees and charges;

c) Where limitations and inadequacies in the implementation of the law on taxes, fees and charges are detected through inspection and supervision, the person competent to inspect and supervise shall decide on, or propose that the competent agency implement, the following handling measures:

c.1) Requesting the subject of inspection and supervision to rectify and remedy the shortcomings and limitations;

c.2) Proposing that the competent agency study and improve the law on taxes, fees and charges;

d) Where signs of violation of law beyond their competence are detected, the dossier and information shall be transferred to the competent agency for consideration and handling in accordance with law;

đ) The head of the agency conducting the inspection and supervision shall monitor and urge the implementation of the petitions and requests made after the inspection and supervision, and shall summarise and report the implementation results to the competent level.

5. Inspection and supervision of the implementation of the law on fees and charges with respect to fee- and charge-collecting organisations:

a) The order of and procedures for inspecting and supervising the implementation of the law on fees and charges with respect to fee- and charge-collecting organisations shall comply with the Government's Decree No. 217/2025/NĐ-CP of 2025;

b) The contents of inspection and supervision shall include:

b.1) The implementation, propagation, dissemination, guidance and support for the implementation of the law on fees and charges;

b.2) The receipt, summarisation and handling of problems and petitions arising in the course of implementing the law on fees and charges;

b.3) The organisation of implementation of the provisions of law on the organisation of collection, collection rates, exemption, reduction, payment, management, use and public disclosure of fees and charges and the preparation of collection documents;

b.4) Compliance with the provisions of law, including the arbitrary setting and collection of fees and charges contrary to the provisions of law (if any);

c) The handling of violations shall comply with the law on specialised inspection activities. Where limitations and inadequacies in the implementation of the law on fees and charges are detected through inspection and supervision, the person competent to inspect and supervise shall propose that the competent agency study and improve the law on fees and charges.

6. Inspection and supervision process:

The Minister of Finance shall provide guidance on the process for inspecting and supervising the implementation of the law on taxes, fees and charges as specified in this Article.

Article 60. Duties, powers and responsibilities of organisations and individuals providing the tax administration authority with information on the payment of income and on the amounts of duty and other revenues declared and paid on behalf of others

1. Agencies, organisations and individuals paying income shall fully and punctually provide information on the payment of income and on the amount of duty withheld from the taxpayer, and on the amounts of duty and other revenues declared on behalf of others and the duty and other revenues paid on behalf of others, upon request of the tax administration authority.

2. Organisations and individuals that withhold duty, declare duty on behalf of others or pay duty on behalf of others shall provide detailed information on the amounts of duty and other revenues withheld and the duty paid on behalf of others, according to the form prescribed by the Minister of Finance, together with the duty payment documents, to the tax administration authority. The time limit for providing information shall coincide with the duty payment time limit as prescribed by the law on tax administration.

3. Organisations providing tax procedure services and accounting services; organisations entrusted with export and import; persons authorised to, guaranteeing and paying duty on behalf of the taxpayer; and independent audit companies shall provide information relating to agreements with the taxpayer and documents serving as the basis for determining tax obligations in accordance with the law on tax administration and relevant laws, upon the written request of the tax administration authority.

4. Organisations and individuals that are business partners or customers of the taxpayer shall be responsible for providing information relating to the taxpayer in accordance with the law on tax administration and relevant laws upon written request of the tax administration authority.

5. Other agencies, organisations and individuals shall be responsible for providing information in accordance with the Law on Tax Administration and relevant laws.

6. Organisations providing international payment services shall be responsible for providing the tax administration authority, fully and promptly upon request, with information on the payment transactions of the taxpayer.

7. Owners of e-commerce platforms, organisations providing digital asset services, organisations providing logistics services, international card organisations, foreign organisations providing payment services, payment intermediary services and electronic transaction processing services, and organisations providing telecommunications services to organisations and individuals in Vietnam shall be responsible for providing complete, accurate and timely information to the tax administration authority in service of tax administration work in accordance with the law on tax administration. Information shall be provided upon written request of the tax administration authority. The information provided includes:

a) Information used to identify and determine the taxpayer, including: tax identification number, personal identification number, passport number and telephone number of the shop owner or seller;

b) Information used to determine revenue and income, including: sales revenue, income paid, payment accounts (bank accounts, e-wallet accounts, mobile money accounts), information on payment transactions through accounts, the number of sales, the number of deliveries, and the types of fees collected from the seller (platform fees, shipping fees, COD fees);

c) Other information relating to goods and services on the e-commerce platform falling within the scope of management, upon request of the tax administration authority.

Owners of e-commerce platforms that have withheld, declared on behalf of and paid on behalf of business households and individual businesses (resident and non-resident) and foreign suppliers the tax amounts withheld as prescribed shall not be required to provide information on such business households, individual businesses and foreign suppliers as prescribed in this Clause.

8. For information provided upon written request of the tax administration authority, organisations and individuals shall be responsible for providing the information to the tax administration authority within 10 working days at the latest from the date of receipt of the written request for information of the tax administration authority.

9. Organisations and individuals shall be liable for failing to provide information, or for providing information not within the time limit or incompletely upon request of the tax administration authority, thereby affecting the determination of tax obligations or the time for settling duty refund, duty exemption or duty reduction for the taxpayer; and shall compensate the taxpayer for damage in accordance with the law on the compensation liability of the State in cases where damage is unlawfully caused.

Article 61. Duties and powers of credit institutions, foreign bank branches, payment service providers, payment intermediary service providers, online payment service providers (if any) and international card organisations

1. Duties and powers in collecting tax amounts, other revenues, late-payment interest and fines:

a) For credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service organisations in collecting tax amounts, other revenues, late-payment interest and fines:

a.1) Comply with the provisions on the collection of tax amounts, other revenues, late-payment interest and fines as prescribed in the Law on Tax Administration and other relevant laws;

a.2) Prepare, or guide the taxpayer in preparing, documents for payment into the state budget, in conformity with the requirements of the taxpayer, in which the information on the taxpayer, the date of tax payment, the data on the tax item and the amount paid into the state budget are clearly determined as prescribed;

a.3) Transfer in full the tax amounts, other revenues, late-payment interest and fines collected from the taxpayer into the account of the State Treasury opened at commercial banks or the State Bank of Vietnam as prescribed within the transaction day itself. Where the procedures cannot be completed within the transaction day itself, they must be completed before 10:00 of the following transaction day.

For tax amounts and other revenues belonging to the state budget, late-payment interest and fines that are transferred late, transferred incompletely, or not promptly recorded into the payment account of the State Treasury due to the fault of the credit institution, foreign bank branch, payment service provider, payment intermediary service provider or other service organisation, or due to the subjective fault of the commercial bank where the State Treasury opens its account, these organisations shall be responsible for determining and paying the interest for the late transfer, incomplete transfer or late recording, according to the number of days and the amount transferred late, transferred incompletely or recorded late into the state budget.

The determination of the interest, the payment time limit, the payment account and the handling of revenues not promptly recorded into the payment account of the State Treasury shall comply with the regulations of the Ministry of Finance on the management and use of the payment accounts of the State Treasury opened at the State Bank of Vietnam and at commercial banks.

The Minister of Finance shall provide guidance for cases where there are errors requiring adjustment and reconciliation among the parties in the course of transmitting and receiving information on state budget collection and payment;

a.4) For tax amounts, other revenues, late-payment interest and fines that are paid late or paid incompletely into the state budget due to the fault of the credit institution, foreign bank branch, payment service provider, payment intermediary service provider or other service organisation, such credit institution, foreign bank branch, payment service provider, payment intermediary service provider or other service organisation shall be responsible for paying the late-payment interest as prescribed in the Law on Tax Administration;

a.5) Credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service organisations shall notify and carry out reconciliation with the relevant units in order to handle cases of error as prescribed, and shall not refund the tax amounts already paid to the taxpayer if the information has been transmitted to the State Treasury. Particularly, the commercial bank where the State Treasury opens its account shall reconcile with the State Treasury the documents on payment into the budget;

b) Credit institutions, foreign bank branches, payment service providers, payment intermediary service providers and other service organisations that are directly connected to the Tax Administration Information System shall, in addition to the duties prescribed at Point a of this Clause, also perform the following duties and powers:

b.1) Guide the taxpayer in declaring the tax payment information on the state budget payment document. Transmit in full the information on the state budget payment document issued to the taxpayer to the tax administration authority through the Tax Administration Information System;

b.2) Query information by the identification code of the payable amount in the Tax Administration Information System in order to record it on the document for payment into the state budget. They may not cancel the money transfer order and may not refund the tax amounts already paid to the taxpayer once the tax payment information has been transmitted to the Tax Administration Information System and the tax administration authority has carried out the offsetting and payment of the outstanding duty of the taxpayer under the guidance of the Minister of Finance;

b.3) Build information technology systems meeting the technical standards under the decision of the Minister of Finance. Keep confidential, and use only for state budget collection, the information on state budget collection and payment of the taxpayer and the customs declarant provided by the tax administration authority.

2. Responsibilities of payment service providers, payment intermediary service providers and other service organisations when participating in the coordinated collection of tax, late-payment interest and fines:

a) Coordinate with the tax administration authority and the State Treasury in implementing electronic tax payment and electronic duty refund for the taxpayer; process and reconcile data on electronic tax payment and electronic duty refund;

b) Transmit the information on electronic tax payment documents to the tax administration authority in real time, fully and accurately in accordance with the law. The commercial bank where the State Treasury opens its account shall, upon receipt of the money and the information under the tax payment document from coordinating collection organisations or from organisations that have not yet coordinated collection, record and transfer it into the collection account of the State Treasury; and at the same time transmit the collection information data to the Tax Administration Information System of the tax authority in real time, fully and accurately in accordance with the law;

c) Support the taxpayer in the course of making electronic tax payment;

d) Keep confidential the information of the taxpayer and the customs declarant in accordance with the law.

3. Credit institutions, foreign bank branches, payment service providers, payment intermediary service providers, online payment service providers (if any) and international card organisations shall be responsible for providing the tax administration authority with information on the payment accounts of the taxpayer opened at banks and for coordinating with the tax administration authority upon detection of cases involving unusual transactions that require examination of tax compliance status.

4. Credit institutions and foreign bank branches shall be responsible for receiving, by electronic means, the enforcement decisions applying the measures of deducting money from the account and blocking the account of the taxpayer subject to enforcement; and for deducting money to pay tax from the account of the taxpayer and blocking the account of the taxpayer subject to enforcement as prescribed in Article 66 of this Decree.

5. Where the taxpayer has a guarantee for tax amounts, other revenues, late-payment interest and fines as prescribed in the Law on Tax Administration but the taxpayer fails to pay within the time limit, the credit institution, foreign bank branch or guaranteeing party shall be responsible for paying the tax amounts, other revenues, late-payment interest and fines on behalf of the taxpayer within the scope of the guarantee. Where 90 days have elapsed from the date of expiry of the time limit for paying the outstanding duty under the written approval of the tax administration authority and the taxpayer has not yet paid in full into the state budget, the credit institution, foreign bank branch or guaranteeing party shall be subject to enforcement for the amount within the scope of the guarantee as prescribed in the Law on Tax Administration.

6. Credit institutions shall be responsible for providing, upon request of the customs authority, information on imported goods eligible for duty exemption or not subject to tax that have been pledged or mortgaged and must be disposed of to recover debts but for which the tax declarant has not yet declared a new customs declaration or has not yet paid tax in full as prescribed by law, to serve as a basis for the customs authority to carry out the duty assessment of the tax amount payable. Credit institutions shall be responsible for paying tax on behalf of the taxpayer.

7. Contents, forms, methods and time limits for the provision of information to the tax administration authority by credit institutions, foreign bank branches, payment service providers and payment intermediary service providers:

a) Contents of the information provided:

a.1) Information as prescribed at Point b Clause 2 Article 40 of the Law on Tax Administration, including: the name of the account holder, the account number according to the tax identification number issued by the tax administration authority, the place where the account is opened, specifically down to the branch where the account is opened (if any), the date of opening of the account and the date of closing of the account;

a.2) Information and data relating to the transactions of the taxpayer, including the number and value of transactions, the contents of the transactions, information on the transferring party and the receiving party of the transaction, information on the domestic transactions and cross-border transactions of the taxpayer; the account balance, the closing balance, the income arising from the account and other information as prescribed in the Law on Tax Administration and in conformity with the law on credit institutions, the law on personal data protection and relevant laws, directly serving tax administration work;

a.3) Information and data on beneficial owners, authorised persons, joint account holders, beneficiaries and related parties;

a.4) Information on unusual and suspicious transactions as prescribed by the law on anti-money laundering;

a.5) Information under the standard for reporting financial account information of persons that are not tax residents in Vietnam and other reports in conformity with the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes as prescribed in Article 63 of this Decree.

b) Forms, methods and time limits for the provision of data:

b.1) The form of connecting to and sharing information and data with the Tax Administration Information System shall comply with Article 56 of this Decree;

b.2) Time limit for provision: The provision of the information prescribed at Point a of this Clause shall comply with Article 56 of this Decree.

Particularly, the provision of information on accounts prescribed at Point a.1 of this Clause shall be carried out periodically on a monthly basis, no later than the 10th day of the following month;

b.3) Method of provision: by electronic means;

c) Responsibility for the confidentiality and use of information and data: the organisation providing the information and data shall not be liable for the use of the information and data after they have been provided in accordance with the law. The exploitation and use of the information and data must be recorded, supervised and inspected as prescribed.

Article 62. Duties, powers, contents, forms, methods and time limits for the provision of information in the sharing and connection of information and data of information and press agencies

1. Duties, powers, contents and time limits for the provision of information:

a) Information and press agencies shall be responsible for providing the tax administration authority with the following information upon request of the tax administration authority: information on the production, business, advertising, promotion, selling prices and markets of organisations and individuals relating to tax obligations; information on signs of violations of the tax law reflected in the mass media; information on risks in tax administration detected from information and press activities and from the feedback of public opinion;

b) The time limit for the provision of information shall not exceed 05 working days from the date of receipt of the request. Where the contents are complicated, the time limit for the provision of information shall not exceed 10 working days from the date of receipt of the request and a written notice clearly stating the reason must be given. For information on signs of violations of the tax law, it must be provided within the day itself or, at the latest, on the working day following the date of detection.

2. The forms and methods of providing information shall comply with Clause 7 Article 61 of this Decree.

Article 63. Provision, collection and verification of information under international treaties and international agreements on tax and the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes

1. Tax authorities, taxpayers and relevant agencies, organisations and individuals shall, in collecting, verifying, using and exchanging information, comply with the law of Vietnam, the international treaties on tax to which Vietnam is a member or the international agreements on tax that Vietnam has signed, and the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes (hereinafter referred to as the Global Forum).

2. Contents of the exchange of information for tax purposes:

a) Exchange of information upon request of foreign tax authorities with respect to information and data on legal owners, beneficial owners, banking information, accounting information and other information of the taxpayer and of relevant agencies, organisations and individuals, serving tax purposes;

b) Automatic exchange of information with respect to country-by-country profit reports, the standard for reporting financial account information of persons that are not tax residents in Vietnam, crypto-asset reports and other reports under the international treaties on tax to which Vietnam is a member or the international agreements on tax that Vietnam has signed;

c) Spontaneous exchange of information with respect to information serving tax purposes as prescribed in the international treaties on tax to which Vietnam is a member or the international agreements on tax that Vietnam has signed.

3. Taxpayers and relevant agencies, organisations and individuals shall provide the tax authority with the information prescribed in Clause 2 of this Article and must ensure the following requirements:

a) The information provided must be accurate, complete and timely and capable of being exchanged for tax purposes in accordance with the law of Vietnam, the international treaties on tax to which Vietnam is a member or the international agreements on tax that Vietnam has signed;

b) They may not refuse to provide information upon the lawful request of the tax authority on the grounds that:

b.1) The information falls within the scope of banking secrecy or other confidentiality obligations, except where otherwise provided in the international treaties to which Vietnam is a member;

b.2) The information is being held by a bank, a financial institution, an intermediary institution or a third party.

4. Obligation to provide information on the legal owners and beneficial owners of foreign enterprises:

a) Branches and representative offices of foreign companies operating in Vietnam shall be obliged to declare and update for the tax authority the information on the legal owners and beneficial owners of the foreign parent company to which they belong or which they represent, upon initial tax registration and upon changes to tax registration information in accordance with the law on tax registration.

The legal owner prescribed at this Point is an organisation or individual that stands in the name of the ownership of the capital contribution, shares or equivalent ownership rights in the company under the law of the country where the company is established or registered for establishment.

The beneficial owner shall be determined in accordance with the Law on Anti-Money Laundering, the Law on Enterprises and their guiding documents;

b) Branches and representative offices shall be responsible for retaining the dossiers and documents relating to the information prescribed at Point a of this Clause during the period of their operation, ensuring timely provision upon request of the tax authority; the minimum retention period is 05 years from the end of the relevant calendar year or reporting period;

c) When a branch or representative office terminates its operation in Vietnam, the tax authority shall be responsible for retaining the information provided by the branch or representative office as prescribed in this Clause for a minimum period of 05 years from the calendar year of termination of operation.

5. The legal representative of the taxpayer shall be responsible for preserving and retaining accounting documents in Vietnam by itself or by hiring an archiving organisation or agency after business suspension, dissolution or bankruptcy, and shall at the same time notify in writing the tax authority of the place where the accounting documents are retained, in order to ensure the obligation to provide complete dossiers and information upon request of the tax authority and of other competent state agencies when there is a suspicion or when unusual signs are detected in the tax dossier or when other disputes arise (if any).

6. Taxpayers and other relevant agencies, organisations and individuals shall be obliged to collect, retain and provide the information prescribed in Clause 2 of this Article upon request of the tax authority in service of the purpose of exchange of information.

7. The verification of the information of the taxpayer shall be carried out as follows:

a) The tax authority shall collect and compare the completeness, accuracy and consistency of the information provided by the taxpayer with the information and data from the databases of state agencies and the information collected from relevant agencies, organisations and individuals or from other lawful sources of information;

b) Where necessary, the tax authority shall verify information at the head office of the taxpayer in order to collect information and documents in service of the exchange of information;

c) The taxpayer shall be responsible for providing information and documents fully and promptly; for explaining and coordinating with the tax authority in the course of verification as prescribed in this Clause; and may not refuse to provide information and documents upon the lawful request of the tax authority for the purpose of exchanging information for tax purposes with foreign tax authorities;

d) The collection and verification of information must ensure that it serves the exchange of information for tax purposes, is carried out within the proper competence and complies with the provisions of law.

8. The tax authority shall apply professional measures in the work of collecting and verifying information as follows:

a) Issue a written request for relevant agencies, organisations and individuals to provide information under the international treaties on tax to which Vietnam is a member or the international agreements on tax that Vietnam has signed;

b) Where agencies, organisations or individuals fail to provide information or provide information that is incomplete or does not ensure accuracy, the tax authority shall apply measures to collect and verify information, including the measures of urging, warning and issuing a decision on the collection and verification of information;

c) Where the measures prescribed at Point b of this Clause have been applied but complete and accurate information still cannot be collected, depending on the nature and severity of the violation, the relevant agencies, organisations and individuals shall be sanctioned for administrative violations concerning tax administration as prescribed;

d) Where organisations or individuals fail to provide information within the time limit stated in the decision on sanctioning administrative violations concerning tax administration, the tax authority shall apply enforcement measures in accordance with the law in order to ensure the performance of the obligation to provide information.

9. Confidentiality and use of the information exchanged for tax purposes:

a) Information, correspondence and documents exchanged between the Vietnamese tax administration authority and the competent authorities of other countries and territories under the international treaties on tax must be managed, retained and kept confidential in accordance with the law and the international treaties on tax to which Vietnam is a member. Such information may only be collected, processed and used for tax administration purposes as prescribed; it may only be provided to competent authorities, organisations and individuals involved in the performance of tax administration duties;

b) The use or provision of the information prescribed at Point a of this Clause for other purposes may only be carried out when it is permitted by the relevant international treaty on tax and when the conditions under that treaty are fully satisfied;

c) Tax authorities and state agencies shall be responsible for issuing and organising the implementation of procedures to ensure the confidentiality of the exchanged information in conformity with the standards of the Global Forum;

d) When collecting information at the request of the competent authorities of other countries or territories under the international treaties on tax to which Vietnam is a member, the tax authority shall proceed as follows:

d.1) Taxpayers and agencies, organisations and individuals shall have the right to request the tax authority to provide information and explanations regarding the request for provision of information, ensuring conformity with the contents of the request and serving the performance of obligations in accordance with law. The information and explanations provided shall not include information on the source or the existence of a request for exchange of information or of a letter requesting the provision of information that falls within the scope of confidentiality in the exchange of information with foreign competent authorities. The tax authority shall be responsible for ensuring that the provision of information complies with the regulations on confidentiality under domestic law and relevant international treaties;

d.2) The collection and verification of information must ensure that it does not affect the purpose of processing the request of the foreign competent authority under international treaties on taxation;

đ) In case exchanged information is disclosed, leaked, lost or used unlawfully, the relevant individuals and organisations shall be subject to disciplinary action, to sanctioning of administrative violations, or shall be examined for liability in accordance with law. The tax authority shall be responsible for applying the necessary measures to implement appropriate sanctions and handling measures in the event of a breach of the confidentiality obligation or of the unlawful use of confidential information of taxpayers.

10. The tax authority shall give priority to ensuring sufficient resources for implementing the exchange of information under international treaties and international agreements on taxation and the standards of the Global Forum.

Article 64. Standards for conducting the business of providing tax procedure services

1. Standards for conducting the business of providing tax procedure services applicable to organisations and individuals providing the services:

a) For tax agents:

a.1) Being an enterprise established and operating in accordance with law;

a.2) Having at least 02 persons who satisfy the standards prescribed in Clause 2 of this Article working full-time at the enterprise;

b) For business households and individuals, satisfying the standards prescribed in Clause 2 of this Article and carrying out their operations in accordance with the relevant laws.

2. Standards applicable to persons participating in the business of providing tax procedure services:

A person who directly provides tax procedure services must be a Vietnamese person or a foreigner permitted to reside in Vietnam for 12 months or more, must have full civil act capacity and must satisfy the following standards:

a) Professional standards:

a.1) Holding a professional certificate in taxation in accordance with law;

a.2) Updating professional knowledge and skills as prescribed;

b) Professional ethics standards:

b.1) Not colluding with tax officials or taxpayers to commit violations of the law on taxation; in case of committing acts of assisting a taxpayer in evading duty, under-declaring duty or violating tax procedures, being held liable in accordance with law and compensating the taxpayer for damage under the signed contract (if any);

b.2) Keeping confidential the information of taxpayers that use the services of the tax agent, business household or business individual providing tax procedure services in accordance with law.

Organisations and individuals that fully satisfy the above standards may provide tax procedure services and are not required to register with the tax authority.

Chapter VI

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX ADMINISTRATION

Article 65. Enforcement of administrative decisions on tax administration

1. The cases subject to enforcement of administrative decisions on tax administration shall comply with Clauses 1, 2, 3, 4 and 5 Article 48 of the Law on Tax Administration.

The tax administration authority shall determine the act of dispersing assets of a taxpayer prescribed in Clause 3 Article 48 of the Law on Tax Administration on the basis of information on the transfer, donation or sale of assets, the withdrawal of money, the transfer of money or the unusual dissipation of account balances that is unrelated to ordinary transactions in production and business, occurring before the tax administration authority issues the enforcement decision.

2. Cases in which measures for enforcement of administrative decisions on tax administration are not yet applied:

a) Debts of the taxpayer on which the tax administration authority does not charge late-payment interest as prescribed in Article 26 of this Decree;

b) Debts of the taxpayer for which payment of outstanding duty in instalments is made in accordance with Clause 6 Article 48 of the Law on Tax Administration. The Minister of Finance shall prescribe the number of instalments and the dossier and procedures for the payment of outstanding duty in instalments.

3. The head of the tax administration authority shall, based on the actual situation, the principle of risk management according to the level of risk and compliance management according to the level of compliance, decide on the cases in which enforcement of administrative decisions on tax administration is carried out in accordance with Article 48 of the Law on Tax Administration, and shall not apply, or shall not yet apply, enforcement measures in the following cases:

a) For outstanding duty that is being frozen as prescribed:

a.1) In the cases prescribed at Points a, b, d and đ Clause 1 Article 20 of the Law on Tax Administration, the tax administration authority shall not yet apply enforcement measures during the period of freezing of the outstanding duty, except where the tax administration authority has already issued a decision on enforcement of an administrative decision on tax administration. Where the tax administration authority discovers that the taxpayer has assets or cash flows to perform the duty payment obligation, it shall carry out enforcement as prescribed;

a.2) In the cases prescribed at Point c and Point e Clause 1 Article 20 of the Law on Tax Administration, enforcement measures shall not be applied during the period of freezing of the outstanding duty. Where an enforcement decision has already been issued, the tax administration authority shall issue a decision to terminate the effect of the enforcement decision;

b) Enforcement measures shall not yet be applied to a taxpayer (except where the taxpayer does not operate at the registered address) when the total outstanding duty falling within the cases subject to enforcement does not exceed the following levels:

b.1) For organisations: VND 3,000,000;

b.2) For households, business households, individuals and business individuals: VND 1,000,000;

c) Enforcement measures shall not be applied to outstanding duty falling within the cases prescribed in Clause 7 and Clause 8 Article 48 of the Law on Tax Administration.

4. Decisions on enforcement of administrative decisions on tax administration and decisions on termination of enforcement of administrative decisions on tax administration:

a) Administrative decisions on tax administration include: decisions on sanctioning of administrative violations concerning tax administration; notices of duty assessment and decisions on duty assessment; notices of outstanding duty; decisions on recovery of refunds; decisions on extension; decisions on payment in instalments; decisions on termination of the effect of decisions on freezing of outstanding duty; decisions on application of remedial measures in accordance with the law on handling of administrative violations concerning tax administration; decisions on compensation for damage; and other administrative decisions on tax administration in accordance with law;

b) Enforcement decisions and decisions on termination of enforcement shall be sent to the taxpayer subject to enforcement and to the relevant organisations and individuals by electronic means, and the information shall be posted on the websites of the taxation and customs sectors on the very day the decision is issued. Where the conditions for conducting electronic transactions in the field of tax administration are not yet met, the decisions and enforcement decisions shall be sent to the taxpayer subject to enforcement and to the relevant organisations and individuals by registered mail through the postal service or delivered directly;

c) An enforcement decision comes into force from the date of signing, except for a decision on enforcement by the measure of suspending customs procedures for exported and imported goods as prescribed in Article 68 of this Decree;

d) An enforcement decision ceases to be effective from the time:

d.1) The taxpayer falls within a case of termination of the effect of the enforcement decision as prescribed in Clause 2 Article 49 of the Law on Tax Administration;

d.2) A third party has paid in full the amount stated in the enforcement decision, in the case of enforcement by the measure of collecting money or assets of the taxpayer subject to enforcement that are being held by other organisations or individuals;

d.3) The distrained assets have been sold at auction and the proceeds from the auction of the distrained assets have been dealt with, in the case of enforcement by the measure of distraint of assets and auction of distrained assets.

5. Measures for enforcement of administrative decisions on tax administration:

a) Measures for enforcement of administrative decisions on tax administration shall comply with Clause 1 Article 49 of the Law on Tax Administration; the tax administration authority shall simultaneously apply one or more enforcement measures where the taxpayer has not fully paid the outstanding duty into the state budget;

b) Where there are grounds to determine that a taxpayer with outstanding duty does not operate at the registered address or has committed an act of dispersing assets, the person competent to decide on enforcement shall select and apply appropriate enforcement measures to ensure the timely and full collection of the outstanding duty into the state budget.

6. Competence to decide on enforcement of administrative decisions on tax administration:

a) The persons competent, and the scope of competence, to decide on enforcement of administrative decisions on tax administration shall comply with Clause 1 and Clause 2 Article 50 of the Law on Tax Administration;

b) The persons competent to carry out enforcement prescribed at Point a of this Clause may delegate authority to their deputies in accordance with the law on handling of administrative violations.

7. For other revenues of the state budget of which the collection is assigned by the State to state agencies or organisations to manage in accordance with specialised laws, the agency assigned to manage the collection shall be responsible for determining the amount still owed and the late-payment interest, issuing notices urging payment, and preparing dossiers to propose that competent state agencies apply enforcement measures in accordance with Clause 7 Article 39 of the Law on Tax Administration. The competent state agencies shall be responsible for considering and applying the enforcement measures within their competence in accordance with the law on tax administration; where such measures are not applied, they must reply in writing and clearly state the reasons.

Article 66. Enforcement by the measure of deducting money from the account or freezing the account of a taxpayer subject to enforcement of an administrative decision on tax administration

1. The measure of deducting money from an account or freezing an account applies to a taxpayer subject to enforcement of an administrative decision on tax administration that has opened an account at a credit institution or a foreign bank branch. Taxpayers subject to enforcement of administrative decisions on tax administration include:

a) Taxpayers falling within the cases prescribed in Clauses 1, 2, 3 and 4 Article 48 of the Law on Tax Administration;

b) Organisations guaranteeing the payment of duty on behalf of taxpayers: where, upon the expiry of the prescribed time limit of 90 days from the date of expiry of the time limit for paying the outstanding duty under the written approval of the tax administration authority on the payment of outstanding duty in instalments as prescribed in Clause 6 Article 48 of the Law on Tax Administration, the taxpayer has not paid in full into the state budget, the guaranteeing party shall be subject to enforcement in accordance with the Law on Tax Administration.

2. The types of accounts not subject to the enforcement prescribed in this Article include: accounts receiving ODA capital and concessional loans at credit institutions or foreign bank branches; accounts receiving apartment building maintenance funds in accordance with the law on housing; accounts that are security assets for bad debts of credit institutions or foreign bank branches in accordance with the Law on Credit Institutions; and accounts of the petrol and oil price stabilisation fund in accordance with the law on petrol and oil trading.

3. The basis for issuing an enforcement decision is one of the following pieces of information:

a) Information on the taxpayer's account in the tax administration database, or information on the account provided to the tax administration authority by relevant organisations or individuals;

b) Information on the account of the taxpayer subject to enforcement provided by the credit institution or foreign bank branch at the request of the tax administration authority where the database at the tax administration authority is not complete.

The tax administration authority shall be responsible for keeping confidential the information on the accounts of taxpayers subject to enforcement.

4. Decisions on enforcement by deduction of money from an account or freezing of an account:

a) Enforcement decisions shall be issued at the following times:

a.1) After the 90th day from the date of expiry of the duty payment time limit;

a.2) After the date of expiry of the extended duty payment time limit;

a.3) After the date on which the taxpayer fails to comply with a decision on sanctioning of administrative violations concerning tax administration within the time limit stated in the sanctioning decision (except where the execution of the sanctioning decision is postponed or suspended);

a.4) Upon discovery that the taxpayer has committed an act of dispersing assets or does not operate at the registered address;

b) A decision on enforcement by the measure of deducting money from an account or freezing an account shall be sent to the taxpayer subject to enforcement, to the credit institution or foreign bank branch where the taxpayer subject to enforcement has opened the account, and to the relevant organisations and individuals on the very day the enforcement decision is issued;

c) The tax administration authority shall review and update the tax administration database. Where it is discovered that the taxpayer has newly arising accounts, the tax administration authority shall issue a supplementary enforcement decision in respect of such newly arising accounts (if any).

5. Responsibilities of the credit institution or foreign bank branch where the organisation or individual subject to enforcement has opened the account:

a) To freeze the account of the taxpayer subject to enforcement in an amount equal to the amount stated in the enforcement decision immediately upon receipt of the enforcement decision from the tax administration authority; to cooperate in notifying the tax administration authority by electronic means of the account balance after the freezing so that the tax administration authority may issue a state budget collection order, serving as the basis for the credit institution or foreign bank branch to deduct money from the taxpayer's account.

b) The credit institution or foreign bank branch shall be responsible for transferring the amount of the taxpayer subject to enforcement into the state budget collection account opened at the State Treasury on the same day or, at the latest, on the working day following the date of receipt of the state budget collection order.

Where the balance in the account is less than the amount payable by the taxpayer subject to enforcement, after deducting the minimum balance required to maintain the account, the credit institution or foreign bank branch must transfer the remaining amount into the state budget collection account.

The credit institution or foreign bank branch shall continue to monitor the taxpayer's account after freezing the account; where a new balance arises in the taxpayer's account, the credit institution or foreign bank branch shall make the transfer for payment into the state budget collection account until the full amount of outstanding duty stated in the enforcement decision has been collected. When deducting money under the enforcement decision, the credit institution or foreign bank branch must notify the agency that issued the enforcement decision by electronic means.

The agency that issued the enforcement decision shall be responsible for notifying the credit institutions and foreign bank branches by electronic means of the status of compliance with the payment of the amount stated in the enforcement decision, serving as the basis for continuing or ceasing the transfer of the amount into the state budget under the enforcement decision;

c) Where the tax administration authority issues a document to a credit institution or foreign bank branch requesting the provision of information on account numbers, balances at the time of provision and other relevant information of the taxpayer, the credit institution or foreign bank branch shall be responsible for providing such information within 03 working days from the date of receipt of the written request for provision of information;

d) The credit institution or foreign bank branch shall be responsible for temporarily suspending the deduction of money from the account and the freezing of the account of the taxpayer subject to enforcement upon receipt of a document from the tax administration authority in the cases prescribed in Clause 4 Article 69 of this Decree.

6. Procedures for collecting money by the measure of deducting money from an account or freezing an account:

The deduction of money from the account and the freezing of the account of a taxpayer subject to enforcement of an administrative decision on tax administration shall be carried out on the basis of collection documents as prescribed. The collection documents used to transfer money from the account shall be sent to the relevant parties.

Article 67. Enforcement by the measure of deducting part of the salary or income

1. The measure of deducting part of the salary or income applies to a taxpayer being an individual where the following conditions are fully satisfied:

a) More than 30 days have elapsed from the date of issuance of the decision on enforcement by the measure of deducting money from an account or freezing an account and the tax administration authority has not collected or has not fully collected the outstanding duty, or there is insufficient information or there are insufficient conditions to carry out enforcement by the measure of deducting money from an account or freezing an account;

b) The individual subject to enforcement of an administrative decision on tax administration is receiving a salary or income at an agency or organisation under a payroll arrangement or under a labour contract with a term of 03 months or more.

2. Verification of information on salaries and incomes:

a) The tax administration authority shall organise the verification of information on the salaries or incomes of the individual subject to enforcement and on the agency or organisation managing the salary or income of the taxpayer subject to enforcement, based on the database of the tax administration authority and the data provided by the insurance agency. Where the database at the tax administration authority is not complete, the person competent to issue the enforcement decision shall send a document requesting the individual subject to enforcement and the agency or organisation managing the salary or income of the individual subject to enforcement to provide full information on the salaries or incomes of the individual subject to enforcement;

b) The individual subject to enforcement, the agency or organisation managing the salary or income and the relevant agencies and organisations must provide information on the salary and income of the individual subject to enforcement to the tax administration authority within 03 working days from the date of receipt of the request and shall be liable before the law for the information provided;

c) Where, after 03 working days, the individual subject to enforcement, the agency or organisation managing the salary or income and the relevant agencies and organisations fail to provide, or provide incomplete, information on the salary and income of the individual subject to enforcement, the tax administration authority shall, based on the actual situation, apply appropriate enforcement measures as prescribed.

3. Decision on enforcement by deduction of part of the salary or income:

a) The enforcement decision shall be issued when the conditions prescribed in Clause 1 of this Article are fully satisfied;

b) The enforcement decision shall be sent to the individual subject to enforcement, to the agency or organisation managing the salary or income of the individual subject to enforcement and to the relevant agencies and organisations on the very day the enforcement decision is issued.

4. Deduction rate:

a) Only part of the salary or part of the income corresponding to the amount stated in the enforcement decision shall be deducted;

b) The rate of deduction from the salary or income of an individual shall not be lower than 10% and shall not exceed 30% of the total monthly salary; for other incomes, the deduction rate shall be based on the actual income but shall not exceed 50% of the total income.

5. Responsibilities of the agency, organisation or employer currently managing the salary or income of the individual subject to enforcement:

a) To deduct part of the salary or income of the taxpayer subject to enforcement and to transfer the deducted amount into the state budget at the State Treasury in accordance with the contents stated in the enforcement decision, from the nearest salary or income payment period until the full amount of outstanding duty under the decision on enforcement of the administrative decision on tax administration has been deducted, and concurrently to notify the person who issued the enforcement decision and the taxpayer subject to enforcement;

b) Where the outstanding duty under the enforcement decision has not been fully deducted and the labour contract of the taxpayer subject to enforcement is terminated, the employing agency or organisation must notify the person who issued the enforcement decision within 05 working days from the date of termination of the labour contract;

c) Where the employing agency or organisation currently managing the salary or income of the taxpayer subject to enforcement deliberately fails to implement the enforcement decision, it shall be subject to sanctioning of administrative violations concerning tax administration as prescribed.

Article 68. Enforcement by the measure of suspending customs procedures for exported and imported goods

1. The enforcement measure of suspending customs procedures applies to a taxpayer that has outstanding duty where the tax administration authority has applied the enforcement measures prescribed in Article 66 or Article 67 of this Decree but has not collected or has not fully collected the outstanding duty, in which case the customs authority shall apply the enforcement measure of suspending customs procedures for exported and imported goods.

2. Where the customs authority carries out post-clearance duty assessment for exported and imported goods, if more than 90 days have elapsed from the date of expiry of the time limit for complying with the duty assessment decision and the taxpayer or the guarantor does not voluntarily comply with the duty assessment decision, the customs authority shall apply the measures for enforcement of administrative decisions on tax administration as prescribed.

3. The measure of suspending customs procedures shall not be applied in the following cases:

a) Exported goods that are subject to duty exemption, that are not subject to duty or that have an export duty rate of 0%;

b) Exported and imported goods directly serving security and national defence, the prevention and control of natural disasters and epidemics, or emergency relief, humanitarian aid goods and non-refundable aid.

4. The enforcement decision shall be sent to the taxpayer subject to enforcement and announced on the Customs Website at least 05 working days before the date of application of the measure of suspending customs procedures for exported and imported goods.

5. On the basis of the tax administration database, where the tax authority or a state agency or organisation assigned to manage the collection of other revenues of the state budget requests the customs authority to issue a decision on enforcement by the measure of suspending customs procedures in respect of a taxpayer that has carried out activities of exporting or importing goods within the most recent 12 months up to the time of the request, the following shall apply:

a) Within 03 working days from the date of receipt of the enforcement request of the tax authority or of the state agency or organisation assigned to manage the collection of other revenues of the state budget, the customs authority shall carry out the enforcement as prescribed and notify the tax authority or the state agency or organisation assigned to manage the collection of other revenues of the state budget for information and coordination.

Where the customs authority is unable to implement the enforcement measure of suspension of customs procedures at the request of the tax authority or of a State agency or organisation assigned to administer the collection of other revenues of the State budget, it shall notify the tax authority or the State agency or organisation assigned to administer the collection of other revenues of the State budget thereof and clearly state the reasons;

b) Where the taxpayer falls into a case of termination of the effect of the enforcement decision as provided for in clause 2 Article 49 of the Law on Tax Administration, the tax authority or the State agency or organisation assigned to administer the collection of other revenues of the State budget shall notify the customs authority so as to terminate the implementation of this enforcement measure.

Article 69. Enforcement by the measure of suspension of the use of invoices

1. Enforcement by the measure of suspension of the use of invoices shall apply to a taxpayer falling into one of the following cases:

a) The tax administration authority does not satisfy the conditions for carrying out enforcement by the measure of deduction of money from the account or blockade of the account, or there are grounds to determine that enforcement by the measure of deduction of money from the account or blockade of the account is incapable of recovering the outstanding duty;

b) The tax administration authority is carrying out enforcement by the measure of deduction of money from the account or blockade of the account but, after 30 days from the date of issuance of the enforcement decision, the tax administration authority has not collected or has not fully collected the outstanding duty;

c) The taxpayer falls into the case provided for in clause 3 Article 48 of the Law on Tax Administration;

d) The taxpayer falls into the case provided for in clause 5 Article 48 of the Law on Tax Administration;

đ) The customs authority or a State agency or organisation assigned to administer the collection of other revenues of the State budget requests the tax authority to carry out enforcement by the measure of suspension of the use of invoices against the taxpayer.

2. Invoices subject to suspension of use include the following types of invoices: electronic invoices with tax authority codes; electronic invoices without tax authority codes; electronic invoices generated from cash registers with a data connection to the tax authority in accordance with the law.

3. The decision on enforcement by the measure of suspension of the use of invoices shall be issued for the cases provided for in clause 1 of this Article and shall be synchronised to the electronic invoice system immediately upon issuance.

During the period of application of the enforcement measure, the tax authority shall:

a) Not receive dossiers for registration of, or change of, information on the use of electronic invoices;

b) Not issue codes for electronic invoices with tax authority codes;

c) Issue notices of illegal invoices with respect to electronic invoices without tax authority codes and electronic invoices generated from cash registers in accordance with the law on invoices;

d) Not issue invoices to the taxpayer subject to enforcement, except for the case provided for in clause 4 of this Article.

4. Where the enforcement measure of suspension of the use of invoices is being applied and the taxpayer submits a written request for the use of invoices in accordance with the law on invoices, the tax authority shall allow the taxpayer to continue using invoices on each occasion of arising, on the condition that the taxpayer must immediately pay into the State budget at least 18% of the total payment value stated on the invoice out of the outstanding duty subject to the enforcement measure before being issued an invoice by the tax authority on each occasion of arising. Where the taxpayer is permitted by the tax authority to use invoices during the period of enforcement by suspension of the use of invoices, the tax authority shall suspend the implementation of enforcement by the measure of deduction of money from the account or blockade of the account against the taxpayer:

a) The taxpayer shall register with the tax authority one account of the taxpayer opened at a credit institution or foreign bank branch for the suspension of enforcement by the measure of deduction of money from the account or blockade of the account;

b) The period of suspension of enforcement by the measure of deduction of money from the account or blockade of the account is 10 working days from the date on which the use of invoices is approved, with respect to the amount for which enforcement is suspended as provided for in point c of this clause;

c) The amount for which enforcement by the measure of deduction of money from the account or blockade of the account is suspended is the total payment value stated on the invoice used.

The taxpayer shall carry out the procedures for requesting the use of invoices on each occasion of arising in accordance with the law on invoices.

5. Where the customs authority or a State agency or organisation assigned to administer the collection of other revenues of the State budget requests the tax authority directly managing the taxpayer to issue a decision on enforcement by the measure of suspension of the use of invoices against a taxpayer who has been or is being subject to the enforcement measure of deduction of money from the account or blockade of the account, or the enforcement measure of suspension of customs procedures, the following shall be implemented:

a) Within 03 working days from the date of receipt of the request for enforcement by the measure of suspension of the use of invoices from the customs authority or from the State agency or organisation assigned to administer the collection of other revenues of the State budget, the tax authority shall carry out the enforcement in accordance with the proper order and procedures and send a notice to the customs authority or the State agency or organisation assigned to administer the collection of other revenues of the State budget for information and coordination.

Where the tax authority is unable to immediately implement the enforcement measure of suspension of the use of invoices at the request of the customs authority or of the State agency or organisation assigned to administer the collection of other revenues of the State budget because there are not yet sufficient grounds or conditions for implementation, it shall notify the customs authority or the State agency or organisation assigned to administer the collection of other revenues of the State budget thereof and clearly state the reasons;

b) Where the taxpayer falls into a case of termination of the effect of the enforcement decision as provided for in clause 2 Article 49 of the Law on Tax Administration, the customs authority or the State agency or organisation assigned to administer the collection of other revenues of the State budget shall notify the tax authority so as to terminate the implementation of this enforcement measure.

6. Where the taxpayer subject to enforcement is a branch, a representative office or a business location and the tax authority directly managing the branch, representative office or business location does not satisfy the conditions for carrying out the enforcement or is unable to implement the enforcement decision, the tax authority managing the branch, representative office or business location shall transfer the entire dossier to the tax authority managing the head office for the issuance of a decision on enforcement by the measure of suspension of the use of invoices against the taxpayer at the head office.

Article 70. Enforcement by the measure of collecting money and other assets of the taxpayer subject to enforcement that are being held by other agencies, organisations or individuals

1. The enforcement measure of collecting money and other assets of a taxpayer subject to enforcement of an administrative decision on tax administration that are being held by other agencies, organisations or individuals (hereinafter referred to as collection from a third party) shall be applied when the tax administration authority has sufficient lawful grounds to determine that the third party owes a debt to, or is holding money or assets of, the taxpayer subject to enforcement, including:

a) Organisations or individuals having a debt due for payment to the taxpayer subject to enforcement;

b) Organisations, individuals, credit institutions or foreign bank branches authorised by the taxpayer subject to enforcement to hold money, assets, goods, papers or valuable certificates. The money, assets, goods, papers and valuable certificates being held by the third party are under the ownership of the taxpayer subject to enforcement.

2. Verification of information on the third party holding money and other assets of the taxpayer subject to enforcement:

a) The tax administration authority shall issue a written request to the third party holding money or assets of the taxpayer subject to enforcement to provide information on the money or assets being held or on the debts payable to the taxpayer subject to enforcement;

b) Where the third party holding money or assets of the taxpayer subject to enforcement is unable to provide the information as requested, it shall send a written explanation to the tax administration authority within 05 working days from the date of receipt of the written request of the tax administration authority.

3. The decision on enforcement by the measure of collecting money and assets of the taxpayer subject to enforcement that are being held by other organisations or individuals shall be sent to the following organisations and individuals: the taxpayer subject to enforcement, the third party holding money or assets of the taxpayer subject to enforcement, and the tax administration authority managing the third party.

4. Principles of implementation:

a) Where the third party has a debt due for payment to the taxpayer subject to enforcement or holds money of the taxpayer subject to enforcement:

a.1) The head of the tax administration authority shall issue a decision on enforcement by the measure of collecting money of the taxpayer subject to enforcement that is being held by other organisations or individuals;

a.2) The third party holding money of the taxpayer subject to enforcement shall pay the outstanding duty on behalf of the taxpayer subject to enforcement within 15 days from the date of receipt of the enforcement decision of the tax administration authority;

a.3) The third party having a debt payable to the taxpayer subject to enforcement shall make payment on behalf of the taxpayer subject to enforcement right on the date on which the debt falls due for payment;

a.4) The amount paid by the third party into the State budget on behalf of the taxpayer subject to enforcement shall be determined as the amount paid to the taxpayer subject to enforcement;

b) Where the third party holds assets of the taxpayer subject to enforcement (other than the cases provided for in point a of this clause), the provisions on enforcement by the measure of distraint of assets and auction of distrained assets provided for in Article 71 of this Decree shall apply;

c) Where the money and other assets of the taxpayer subject to enforcement that are being held by the third party are the subject of secured transactions or fall into a case of bankruptcy settlement, the collection of money and other assets from the third party shall be carried out in accordance with the order of priority and the relevant provisions of law.

5. Responsibilities of the third party having a debt to, or holding money or other assets of, the taxpayer subject to enforcement:

a) To provide the tax administration authority with information on the debt or on the money and other assets being held of the taxpayer subject to enforcement, clearly stating the amount, the time limit for payment of the debt, the type of assets, the quantity of assets and the condition of the assets;

b) Upon receipt of the written request for verification of information from the tax administration authority, the third party may not transfer money (including the debt payable to the taxpayer) or other assets to the taxpayer subject to enforcement from the time of receipt of the written request of the tax administration authority until the payment into the State budget is made or the assets are handed over at the request of the tax administration authority;

c) Where the third party fails to implement the enforcement decision to make payment on behalf of the taxpayer or fails to hand over the assets, it shall be handled in accordance with clause 4 Article 46 of the Law on Tax Administration.

6. Responsibilities of the tax administration authority managing a third party whose head office is located in an area different from that of the taxpayer subject to enforcement:

a) Where the place of residence or business head office of the taxpayer subject to enforcement and the place of residence or business head office of the third party are in the same provincial-level area but in different commune-level areas, the provincial and municipal Tax Departments and the Sub-department of Customs shall be responsible for directing and guiding subordinate tax administration authorities to coordinate in carrying out the enforcement of outstanding duty;

b) Where the place of residence or business head office of the taxpayer subject to enforcement and the place of residence or business head office of the third party are in different provincial-level areas, the tax administration authority of the taxpayer subject to enforcement shall issue the enforcement decision and concurrently send it to the tax administration authority managing the third party for coordinated implementation.

Article 71. Enforcement by the measure of distraint of assets and auction of distrained assets

1. The enforcement measure of distraint of assets and auction of distrained assets against a taxpayer subject to enforcement of an administrative decision on tax administration shall be applied when the tax administration authority has sufficient lawful grounds and information on the assets under the ownership of the taxpayer subject to enforcement.

2. Distraint of assets shall not be applied where the taxpayer is an individual who is undergoing medical treatment at a medical examination and treatment establishment established in accordance with the law.

3. Assets not subject to distraint shall be determined in accordance with Article 21 of the Government's Decree No. 296/2025/NĐ-CP.

As for State agencies, political organisations, socio-political organisations and socio-professional organisations (collectively referred to as agencies and organisations) operating on funding allocated by the State budget, assets procured from the State budget shall not be distrained; instead, such agencies or organisations shall be requested to send a written request to the competent authority for financial support in order to implement the enforcement decision. Where an agency or organisation has revenues from other lawful activities, the assets invested in or procured from such revenues shall be distrained for the implementation of the enforcement decision, except for the following assets:

a) Medicines, means, instruments and assets of medical and health examination and treatment establishments, unless these are assets used for business; foodstuffs, food, instruments and assets serving mid-shift meals for officials and public employees;

b) Nurseries, schools and the equipment, means and utensils of these establishments if these are not assets used for the business of the agency or organisation;

c) Equipment, means and tools ensuring occupational safety, fire and explosion prevention and fighting, and environmental pollution prevention and control;

d) Working head offices;

đ) Infrastructure serving public interests, security and national defence.

4. Verification of information on the assets of the taxpayer subject to enforcement:

a) The tax administration authority is entitled to send documents to the taxpayer subject to enforcement, asset ownership registration agencies, secured transaction registration agencies and relevant organisations and individuals in order to verify the assets of the taxpayer subject to enforcement;

b) The tax administration authority is entitled to verify the assets of the taxpayer subject to enforcement in the area where the taxpayer subject to enforcement has its business head office or place of residence, at asset ownership registration agencies, secured transaction registration agencies and relevant organisations and individuals;

c) The verification information includes: the assets verified, the value of the verified assets as reflected in the accounting books of the taxpayer subject to enforcement, the production and business results (for production, business and service establishments) or the economic conditions (for individuals not engaged in business). For assets subject to registration or transfer of ownership which must be based on a contract of purchase and sale, exchange, transfer or donation, or on a certificate of asset ownership, the verification shall be made through the owner, the local authority, the functional agency or the confirmation of witnesses such as the seller, the local authority or the functional agency regarding the purchase and sale, or through lawful documents and evidence in accordance with the law;

d) After consolidating the verification results, the tax administration authority shall make a record with the taxpayer subject to enforcement in order to determine the quantity and details of the assets subject to distraint, and shall at the same time request the taxpayer to provide dossiers and documents evidencing the ownership of the assets;

đ) Where the tax administration authority sends documents on the verification of the assets of the taxpayer subject to enforcement to relevant organisations and individuals but such organisations and individuals do not provide, or do not fully provide, information on the assets, the tax administration authority shall carry out enforcement by other measures in accordance with Article 49 of the Law on Tax Administration.

5. Coordination with the People's Committee of the locality where the taxpayer subject to enforcement has assets subject to distraint:

a) Within 05 working days from the date of making the record of asset verification with the taxpayer, the tax administration authority of the locality where the taxpayer incurs the outstanding duty shall send a document to the commune-level People's Committee of the locality where the taxpayer subject to enforcement has assets subject to distraint (including assets located in different localities) requesting the implementation of enforcement by the measure of distraint of assets and auction of distrained assets;

b) Where the assets subject to enforcement are located in the areas of several communes or wards within the same province, the tax administration authority of the locality where the taxpayer incurs the outstanding duty shall send a document to the provincial-level People's Committee requesting the implementation of enforcement by the measure of distraint of assets and auction of distrained assets;

c) The tax administration authority shall be responsible for notifying the commune-level or provincial-level People's Committee not to carry out the auction of the distrained assets where the taxpayer falls into a case of termination of the effect of the enforcement decision as provided for in clause 2 Article 49 of the Law on Tax Administration, so that the commune-level or provincial-level People's Committee may issue a decision terminating the effect of the enforcement decision.

6. The decision on enforcement by the measure of distraint of assets and auction of distrained assets issued by the Chairperson of the provincial-level or commune-level People's Committee shall be sent to the taxpayer subject to enforcement. For distrained assets subject to ownership registration, the decision on enforcement by the measure of distraint of assets shall be sent to the taxpayer and to the following agencies:

a) The land use right registration office and the agency competent in the registration of assets attached to land, in the case of distraint of land use rights and assets attached to land;

b) The vehicle registration agency, in the case where the distrained assets are means of transport;

c) Other agencies competent to register ownership and use rights in accordance with the law.

7. Handling of the proceeds from the auction of distrained assets:

a) The taxpayer subject to enforcement shall bear all costs of the tax enforcement activities and shall be responsible for paying all enforcement costs to the organisation carrying out the enforcement;

b) The agency implementing the enforcement measure of distraint and auction of assets shall:

b.1) Pay the enforcement costs;

b.2) Pay the outstanding duty under the enforcement decision.

Where imported goods for which customs procedures have not been completed are distrained and auctioned by the customs authority, the customs authority shall appropriate the auction proceeds to pay the duty corresponding to the amount of duty payable on the distrained and auctioned goods before paying the outstanding duty under the distraint decision, except where the goods are under State ownership;

b.3) Return the amount to the taxpayer subject to enforcement after the enforcement costs have been fully paid and the outstanding duty has been fully paid into the State budget.

8. The costs of enforcement of administrative decisions on tax administration shall comply with Articles 48 to 53 of the Government's Decree No. 296/2025/NĐ-CP.

9. The person issuing the enforcement decision may use funding from the State budget to implement the enforcement measures. The individual or organisation subject to enforcement shall be responsible for reimbursing the enforcement costs to the competent State agency. Where the individual or organisation does not voluntarily reimburse the enforcement costs, the person competent to issue the enforcement decision may apply the measures of enforcement of administrative decisions on tax administration provided for in clause 1 Article 49 of the Law on Tax Administration.

10. The organisation of the implementation of enforcement by the measure of distraint of assets shall comply with Articles 24 to 35 of the Government's Decree No. 296/2025/NĐ-CP.

Article 72. Enforcement by the measure of filing a petition for the application of bankruptcy procedures

1. The tax administration authority shall file a petition for the application of bankruptcy procedures as provided for in point g clause 1 Article 49 of the Law on Tax Administration with respect to enterprises and cooperatives satisfying one of the following conditions:

a) The enterprise or cooperative has not operated at its registered address for more than 03 years from the date on which the tax authority issued the notice that the taxpayer does not operate at the registered address, and the taxpayer has not submitted a dossier requesting the restoration of the tax identification number or the termination of the validity of the tax identification number; the tax administration authority has applied one of the enforcement measures provided for in Articles 66, 68, 69, 70 and 71 of this Decree but has not recovered the outstanding duty;

b) The enterprise or cooperative falls into the case of being subject to enforcement of an administrative decision on tax administration, and the tax administration authority has applied the measures of enforcement of administrative decisions on tax administration as prescribed for a period of 03 years or more but has not collected the outstanding duty.

2. The tax administration authority shall carry out the order of and procedures for filing a petition for the application of bankruptcy procedures in accordance with the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15.

3. Where the Court issues a notice returning the petition or a decision not to open bankruptcy procedures at the request of the tax administration authority, the tax administration authority shall apply the measure of enforcement of the administrative decision provided for in Article 73 of this Decree.

Article 73. Enforcement by the measure of revoking the business registration certificate, the enterprise registration certificate, the cooperative registration certificate, the cooperative group registration certificate, the household business registration certificate, the establishment and operation licence, the practising licence, the certificate of registration of operation of a branch or representative office, the business location registration certificate, or of registering or requesting the termination of the confirmation of notification or registration of e-commerce activities

1. The enforcement measure of revoking the business registration certificate, the enterprise registration certificate, the cooperative registration certificate, the cooperative group registration certificate, the household business registration certificate, the establishment and operation licence, the practising licence, the certificate of registration of operation of a branch or representative office, the business location registration certificate, or of registering or requesting the termination of the confirmation of notification or registration of e-commerce activities shall apply to taxpayers falling into the following cases:

a) The taxpayer (except for the case provided for in point b clause 1 Article 72 of this Decree) falls into the case of being subject to enforcement of an administrative decision on tax administration, and the tax administration authority has applied the measures of enforcement of administrative decisions on tax administration as prescribed for a period of 03 years or more but has not recovered the outstanding duty;

b) The taxpayer is a foreign organisation or foreign individual having registered business activities on an e-commerce platform in Vietnam and falls into the case of being subject to enforcement of an administrative decision on tax administration;

c) The taxpayer falls into the case provided for in clause 3 Article 72 of this Decree.

2. The tax administration authority shall verify the information of the taxpayer subject to the enforcement measure through the taxpayer administration data at the tax administration authority or at the competent State agency issuing the above-mentioned types of papers of the taxpayer, so as to serve as a basis for issuing the written request for revocation.

3. The written request for revocation:

a) The written request for revocation of the business registration certificate must contain the following principal contents: the competent State authority receiving the document; information on the taxpayer subject to enforcement, including: name, tax identification number, business registration address; the type of document requested to be revoked; information relating to the type of document requested to be revoked (number, date of issuance); the reason for revocation; the time by which the issuing authority is requested to carry out the revocation of the business registration certificate;

b) The written request for revocation must be sent to the taxpayer subject to enforcement and to the competent State management authority for revocation of the business registration certificate- within 03 working days from the date of completion of the verification of information that the taxpayer falls within the category subject to the enforcement measure as prescribed in clause 2 of this Article.

4. Responsibilities of the competent business registration authority:

a) After receiving the written request for revocation from the tax administration authority, the competent State management authority issuing the business registration certificate shall revoke the business registration certificate in accordance with the order, procedures and within the time limit prescribed by relevant laws, or shall notify the tax administration authority of the reason for not revoking it;

b) After receiving the above notice of non-revocation of the business registration certificate from the competent State authority, the tax administration authority shall continue to monitor this debt and apply other enforcement measures to ensure the collection of the outstanding duty into the State budget.

5. Where the taxpayer falls within a case of termination of enforcement prescribed in clause 2 Article 49 of the Law on Tax Administration and the taxpayer subject to enforcement submits a written request for restoration of legal status, the tax administration authority shall prepare a written request for restoration of the legal status of: the enterprise, cooperative, union of cooperatives, cooperative group, business household, branch, representative office or business location and send it to the competent State authority for restoration of the legal status:

a) The written request for restoration of legal status must contain the following principal contents: the name of the requesting tax administration authority and the competent State authority receiving the document; information on the taxpayer subject to enforcement, including: name, tax identification number, business registration address; the reason for restoration of legal status;

b) The written request for restoration of legal status shall be sent to the competent State management authority within 03 working days at the latest from the date on which the tax administration authority receives the written request for restoration of legal status.

Chapter VII

IMPLEMENTATION PROVISIONS

Article 74. Entry into force

1. This Decree comes into force from 01 July 2026.

2. The provisions on the allocation of value-added tax payable at points a.2, a.3, a.4, a.5 and a.6 (except for the case of allocating input value-added tax) of clause 2 Article 15 of this Decree shall be implemented until the end of 31 December 2026.

3. This Decree replaces:

a) Decree No. 126/2020/NĐ-CP dated 19 October 2020 of the Government detailing a number of articles of the Law on Tax Administration;

b) Decree No. 91/2022/NĐ-CP dated 30 October 2022 of the Government amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated 19 October 2020 of the Government detailing a number of articles of the Law on Tax Administration;

c) Decree No. 49/2025/NĐ-CP dated 28 February 2025 of the Government providing for the threshold for the application of suspension of exit from the country;

d) Decree No. 117/2025/NĐ-CP dated 09 June 2025 of the Government providing for tax administration in respect of business activities on e-commerce platforms and digital platforms of households and individuals;

đ) Decree No. 373/2025/NĐ-CP dated 31 December 2025 of the Government amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated 19 October 2020 detailing a number of articles of the Law on Tax Administration.

4. Decree No. 125/2020/NĐ-CP dated 19 October 2020 of the Government (as amended and supplemented by Decree No. 102/2021/NĐ-CP dated 16 November 2021 and Decree No. 310/2025/NĐ-CP dated 02 December 2025) shall continue to be in force from 01 July 2026 until a replacing document is issued.

5. Where the legal normative documents referred to in this Decree are amended, supplemented or replaced, the amended, supplemented or replacing documents shall apply.

Article 75. Transitional provisions

For cases in which outstanding duty was written off under a decision of the Chairperson of the provincial People's Committee before the effective date of this Decree but the taxpayer must repay the written-off outstanding duty in accordance with clause 2 Article 21 of the Law on Tax Administration and the guidance of the Minister of Finance, the Head of Taxation of the province or city, the Head of the Sub-department of Taxation for Large Enterprises, the Head of the Sub-department of Taxation for E-commerce and the Head of the Regional Sub-department of Customs, the Head of the Sub-department of Anti-smuggling Investigation and the Head of the Sub-department of Post-clearance Audit shall have the authority to issue decisions on the restoration of the written-off outstanding duty in respect of taxpayers under their management.

Article 76. Responsibility for implementation

Ministers, Heads of ministerial-level agencies, Chairpersons of the People's Committees of provinces and centrally-run cities and related organisations and individuals shall be responsible for the implementation of this Decree.