Circular No. 156/2013/TT-BTC dated November 06, 2013 of the Ministry of Finance guidance on some articles of the Law on Tax administration, the Law on the amendments to the Law on tax administration, and the Government's Decree no. 83/2013/ND-CP
MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, November 06, 2013.
GUIDANCE ON SOME ARTICLES OF THE LAW ON TAX ADMINISTRATION, THE LAW ON THE AMENDMENTS TO THE LAW ON TAX ADMINISTRATION, AND THE GOVERNMENT'S DECREE No. 83/2013/ND-CP
Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006;
Pursuant to the Law on the amendments to the Law on Tax administration No. 21/2012/QH12 dated November 20, 2012;
Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002;
Pursuant to the Laws, Ordinances, Decrees on tax, fees, charges, and other revenues classified as government budget;
Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 elaborating the implementation some of articles of the Law on Tax administration and the Law on the amendments to the Law on Tax administration;
Pursuant to the Government's Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance.
At the request of the Director of the General Department of Taxation;
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The Minister of Finance promulgates a Circular to provide guidance on some Articles of the Law on Tax administration, the Law on the amendments to the Law on Tax administration, and the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 (hereinafter referred to as the Decree No. 83/2013/ND-CP):
Article 1. Scope of regulation
This Circular applies to the administration of taxes prescribed in tax laws, fees and charges classified as government budget according to the laws on fees and charges, other revenues classified as government budget collected by domestic tax authorities (hereinafter referred to as taxes).
Article 2. Subjects of application
1. Taxpayers include:
a) The organizations, households, and individuals that pay taxes, fees, or other amounts to government budget as prescribed by law;
b) The organizations assigned to collect fees and charges classified as government budget;
c) The organizations that provide taxation services;
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d) The organizations and individuals that deduct tax from incomes, including:
d.1) Any Vietnamese party that signs a contract with a foreign entity that does business in Vietnam or earns incomes in Vietnam, pays VAT using direct method, pays corporate income tax on revenue;
d.2) Any organization or individual that deduct tax from incomes of the persons whose incomes are subject to personal income tax;
dd) Any organization or individual that engage in petroleum exploration or extraction, including:
- The operator of the petroleum contract concluded in the form of a production sharing contract.
- The joint operating companies to the petroleum contract concluded in the form of a joint operating contract.
- The partners to the petroleum contract concluded in the form of a partnership contract or an intergovernmental agreement.
- PetroVietnam, general companies and companies affiliated to PetroVietnam that engage in petroleum exploration or extraction themselves.
2. Tax authorities: the General Department of Taxation, Departments of Taxation, and Sub-departments of taxation;
3. Tax officials;
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4. Other state agencies, organizations, and individuals related to the implementation of tax laws.
Article 3. This Circular provides guidance on:
1. Tax declaration and tax calculation;
2. Tax imposition;
3. Tax payment;
4. Delegation of tax collection;
5. Responsibility to fulfill tax liability;
6. Procedures for tax exemption and reduction; cancellation of outstanding tax and fines;
7. Procedure for tax refund and offsetting;
8. Tax inspection and risk management;
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9. Settlement of complaints, denunciations, and lawsuits related to the implementation of tax laws.
Article 4. Regulations not mentioned in this Circular:
1. Regulations on tax administration on exported or imported goods.
2. Regulations on tax registration, enforcement of implementation of tax decisions and penalties for violations against tax laws.
Article 5. Tax documents
1. Tax documents include the documents enclosed with the tax declaration and other documents sent to tax authorities by taxpayers, delegated tax collectors, and other organizations and individuals. 01 copy of the mandatory documents shall be submitted to the tax authority.
2. The tax documents must be signed and issued intra vires; the format of the document, the signature and the seal on the document must comply with law.
3. The tax documents sent online must comply with the laws on electronic transactions.
4. The language of tax documents is Vietnamese. The documents in foreign languages must be translated into Vietnamese. The taxpayer shall add their signature and seal on the translation and is responsible for the accuracy of the translation. If the length of the document in foreign language exceeds 20 A4 pages, the taxpayer shall make a written request for permission to translate only the terms and conditions related to tax determination.
For the Notice of eligibility for tax exemption or reduction according to a Double taxation agreement, the taxpayer shall translate only the name of the contract, the names of articles, the contract period or the period during which the expert of the foreign contractor is present in Vietnam (if any), the responsibilities and commitments of every parties, the stipulations about confidentiality and product ownership (if any), the persons eligible to sign the contract, the information about tax determination (if any). A photocopy of the contract certified by the taxpayer shall be enclosed thereto.
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Consular legalization of the documents issued by foreign authorities is only compulsory in the cases mentioned in Article 16, Article 20, Article 44, and Article 54 of this Circular.
5. If any tax document does not comply with the aforementioned requirements, the tax authority shall request the sender to rectify and resubmit it.
6. The time the tax authority receives the satisfactory document or translation is considered the receiving time of the document.
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