Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration
Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;
At the proposal of the Minister of Finance;
The Government promulgates the Decree detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration.
Article 1. Scope of regulation
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This Decree detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, applying to the administration of taxes; charges and fees; land rent and water surface rent; land use levy; royalty from the exploitation of natural resources and other state budget revenues collected by tax administration agencies in accordance with law.
Article 2. Taxpayers
Taxpayers regulated by this Decree include:
1. Organizations, households and individuals paying taxes, charges, fees and other state budget revenues collected by tax administration agencies in accordance with law.
2. Organizations assigned to collect charges and fees belonging to the state budget.
3. Tax-withholding organizations and individuals; organizations and individuals carrying out tax procedures for taxpayers, including:
a/ Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that do business in Vietnam not under the investment law and do not apply the Vietnamese accounting regime;
b/ Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to personal income tax;
c/ Organizations acting as shipping agents or agents for foreign carriers and responsible for withholding enterprise income tax on activities of shipping cargoes from Vietnamese seaports to overseas seaports or between Vietnamese seaports;
d/ Organizations providing services of carrying out tax procedures;
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dd/ Agents for carrying out customs procedures for imports and exports;
e/ Organizations and individuals providing postal and international express delivery services in case they pay taxes on behalf of taxpayers;
g/ Credit institutions defined in the Law on Credit Institutions in case they guarantee tax payment for taxpayers.
Article 3. Mandate of tax collection
1. Tax administration agencies may mandate other agencies, organizations and individuals to collect some taxes according to the regulations of the Ministry of Finance.
2. Tax collection mandate must be effected through contracts between heads of tax administration agencies and agencies, organizations or individuals mandated to collect taxes, except some cases of mandate with regard to irregular incomes as prescribed by the Ministry of Finance.
3. Parties mandated to collect taxes shall notify and urge taxpayers to pay taxes under tax collection mandate contracts; issue tax receipts to taxpayers upon collecting taxes; remit collected tax amounts into state treasury accounts of tax administration agencies; settle collected tax amounts and tax receipts with tax administration agencies; monitor and report to tax administration agencies on new taxpayers or changes in the business scale and lines of taxpayers in localities in which they are mandated to collect taxes.
4. Tax administration agencies shall publicly notify cases of mandated tax collection to taxpayers for information and compliance; provide tax receipts to agencies, organizations and individuals mandated to collect taxes, and guide, inspect and supervise their collection and remittance of collected tax amounts.
5. Agencies, organizations and individuals mandated to collect taxes defined in this Article enjoy mandated tax collection funds deducted from operating funds of tax administration agencies. The Ministry of Finance shall guide the deduction and use of mandated tax collection funds mentioned in this Clause.
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