Circular No. 60/2007/TT-BTC dated June 14, 2007 of the Ministry of Finance guiding the implementation of a number of Articles of the Law on tax administration and guiding the implementation of the Government’s Decree No. 85/2007/ND-CP of may 25, 2007, detailing the implementation of a number of Articles of the Law on tax administration
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
Hanoi, June 14, 2007
GUIDING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION AND GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 85/2007/ND-CP OF MAY 25, 2007, DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
THE MINISTRY OF FINANCE
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
Pursuant to the laws, ordinances and decrees on taxes, charges, fees and other revenues of the state budget;
Pursuant to the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance,
The Minister of Finance guides the implementation of a number of articles of the Law on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration as follows:
This Circular guides the implementation of tax administrative procedures specified in 2006 Law No. 78/2006/QH11 on Tax Administration and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007, detailing the implementation of a number of articles of the Law on Tax Administration.
I. SCOPE OF REGULATION
This Circular applies to the administration of various taxes according to the provisions of tax laws; charges and fees belonging to the state budget according to the provisions of law on charges and fees; and other revenues of the state budget, the collection of which is administered by tax authorities (below collectively referred to as taxes).
II. SUBJECTS OF APPLICATION
1. Taxpayers defined in Article 2 of the Government’s Decree No. 85/2007/ND-CP include:
1.1. Organizations, households and individuals that pay taxes, charges, fees or other revenues of the state budget according to law.
1.2. Organizations that are tasked to collect charges and fees belonging to the state budget.
1.3. Organizations and individuals that withhold tax, including:
1.3.1 Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that carry on business in Vietnam not under the Investment Law and do not apply the Vietnamese accounting system;
1.3.2. Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to income tax on high-income earners;
1.3.3. Organizations acting as shipping agents or foreign carriers’ agents and responsible for withholding business income tax on the shipping of cargoes from Vietnamese seaports to overseas seaports or between Vietnamese seaports;
1.3.4. Organizations providing tax procedure services;
2. Tax authorities include the General Department of Taxation, provincial-level tax departments and district-level tax departments;
3. Tax officials;
4. Other state agencies, organizations and individuals involved in the implementation of tax lawss.
III. CONTENTS OF TAX ADMINISTRATION GUIDED IN THIS CIRCULAR INCLUDE:
1. Tax declaration, tax calculation;
2. Tax assessment;
3. Tax payment;
4. Authorization of tax collection;
5. Responsibility to fulfill the tax obligation;
6. Procedures for tax exemption or tax reduction; remission of tax and fine arrears;
7. Procedures for tax refund or tax clearing;
8. Tax examination and tax inspection;
9. Settlement of complaints, denunciations and legal actions related to the implementation of tax laws.
IV. SCOPE AND CONTENTS OF TAX ADMINISTRATION NOT COVERED BY THIS CIRCULAR:
1. Provisions on administration of duties on exports and imports; administration of taxes on exploitation and export of crude oil.
2. Tax administration contents regarding tax registration and enforcement of tax-related administrative decisions and handling of tax laws violations.
V. DOCUMENTS FOR TRANSACTION WITH TAX AUTHORITIES
1. Documents for transaction with tax authorities include documents enclosed with tax dossiers; official letters, applications, requests and other documents sent by taxpayers, organizations authorizedd to collect taxes and other organizations and individuals to tax authorities.
2. Documents for transaction with tax authorities must be compiled, signed and issued by competent persons; the format of, signatures and seals appended on documents must comply with the provisions of law on paperwork.
3. Documents for transaction with tax authorities that are transmitted electronically must comply with the provisions of law on e-transactions.
4. When detecting that documents for transaction with tax authorities fail to satisfy aforesaid requirements, tax authorities shall request persons who make those documents to correct errors and send replacements. The time a tax agency receives a replacement is considered the time of submission of a document for transaction.
5. The language used in tax dossier documents is Vietnamese. Foreign-language documents must be translated into Vietnamese and certified by district-level People’s Committees or overseas diplomatic missions or consular offices of the Socialist Republic of Vietnam according to their respective competence.
Consular legalization of papers and documents issued by competent foreign authorities is only compulsory in specific cases guided in this Circular.
VI. RECEIPT OF TAX DOSSIERS SENT TO TAX AUTHORITIES
1. If dossiers are submitted directly at tax authorities, tax officials shall receive and append seals of dossier receipt and record the time of dossier receipt and number of documents in dossiers.
2. If dossiers are sent by post, tax officials shall append seals showing the date of dossier receipt and record them in incoming-mail books of tax authorities.
3. If tax declaration dossiers are submitted electronically, tax authorities shall receive, check and accept them through the electronic data processing system.
4. In case of necessity to supplement dossiers, tax authorities shall notify such to taxpayers on the date of receipt of dossiers which are direct submitted to them, or within three working days from the date of receipt of dossiers sent by post or electronically.
VII. METHOD OF COUNTING TIME LIMITS FOR COMPLETING TAX ADMINISTRATIVE PROCEDURES
1. If a time limit is counted in days, those days are counted consecutively according to the calendar year, including weekends and holidays.
2. If a time limit is counted in working days, those days are working days of state administrative agencies in the calendar year as provided by law, excluding weekends, public holidays and lunar new year holidays (collectively referred to as holidays).
3. If a time limit is counted from a given day, the starting date of the time limit is the day following the given day.
4. If the last day of the time limit for completing administrative procedures falls on a holiday provided by law, it is the day following that holiday.
5. The date on which a tax dossier is regarded as having been submitted for counting a time limit for performing tax-related administrative jobs is the date a tax agency receives a valid dossier with all required papers and documents.
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