THE GOVERNMENT
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 85/2007/ND-CP
Hanoi, May 25, 2007
 
DECREE
DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.-Scope of regulation
1. This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the management of taxes, charges, fees, land and water surface rents, land use levy, revenue collected from the exploitation of mineral resources and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.
2. Policies on modernization of tax administration, building of the tax administration force, handling of tax law violations and coercive enforcement of tax administrative decisions are provided for in other legal documents.
Article 2.- Taxpayers
Taxpayers referred to in this Decree include:
1. Organizations, households and individuals that pay taxes, charges, fees or other revenues of the state budget according to law.
2. Organizations that are tasked to collect charges and fees belonging to the state budget.
3. Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers, including:
a/ Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that conduct business in Vietnam not under the investment law and do not practice the Vietnamese accounting regime;
b/ Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to income tax on high income-earners;
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;
e/ Agents for carrying out customs procedures for imported goods and exported goods;
f/ Organizations and individuals providing postal and international express mail services in case they pay taxes on behalf of tax-paying organizations and individuals;
g/ Credit institutions or other organizations operating under the Law on Credit Institutions in case of guaranteeing tax payment for tax-paying organizations and individuals.
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