THE NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 78/2006/QH11
Hanoi, November 29, 2006
 
LAW
ON TAX ADMINISTRATION
Pursuant to the 1992 Constitution of the Socialist Republic of Vietnam, which was amended and supplemented under Resolution No. 51/2001/QH10 of December 25, 2001, of the Xth National Assembly, the 10th session;
This Law provides for tax administration.
 
Chapter I
GENERAL PROVISIONS
Article 1.- Governing scope
This Law provides for the administration of taxes and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.
Article 2.- Subjects of application
1. Taxpayers:
a/ Organizations, households and individuals that pay taxes according to the provisions of tax law;
b/ Organizations, households and individuals that pay other revenues of the state budget (hereinafter collectively referred to as taxes), the collection of which is managed by tax administration agencies according to law;
c/ Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers.
2. Tax administration agencies:
a/ Tax agencies include the General Department of Taxation, provincial Tax Departments and district Tax Departments;
b/ Customs offices include the General Department of Customs, Customs Departments and Customs Sub-Departments.
3. Tax administration officers include tax officers and customs officers.
4. Other state agencies, organizations and individuals involved in the enforcement of tax law.
Article 3.- Tax administration contents
1. Tax registration, tax declaration, tax payment and tax assessment.
2. Procedures for tax refund, exemption or reduction.
3. Remission of tax arrears or fines.
4. Management of information on taxpayers.
5. Tax examination, tax inspection.
6. Enforcement of tax administration decisions.
7. Handling of violations of tax law.
8. Settlement of tax-related complaints and denunciations.
Article 4.- Tax administration principles
1. Taxes constitute a major revenue source of the state budget. It is an obligation and a right of all organizations and individuals to pay taxes in accordance with law. Agencies, organizations and individuals shall participate in tax administration.
2. Tax administration shall be conducted in compliance with this Law and other relevant provisions of law.
3. Tax administration must ensure publicity, transparency and equality; and guarantee lawful rights and interests of taxpayers.
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