LIST

Chapter I

GENERAL PROVISIONS

Article 1. Scope

Article 2. Subjects of application

Article 3. Interpretation of terms

Article 4. Contents of tax administration

Article 5. Principles of tax administration

Article 6. Prohibited acts in tax administration

Article 7. Currency for tax declaration and payment

Article 8. Electronic transactions in the tax field

Article 9. Risk management in tax administration

Article 10. Building tax administration force

Article 11. Modernization of tax administration

Article 12. International cooperation in taxation by tax administration agencies

Article 13. Tax accounting and statistics

Chapter II

DUTIES, RIGHTS AND RESPONSIBILITIES OF AGENCIES, ORGANIZATIONS AND INDIVIDUALS IN TAX ADMINISTRATION

Article 14. Duties and powers of the Government

Article 15. Duties, powers and responsibilities of ministries, ministerial-level agencies and Government-attached agencies

Article 16. Taxpayers' rights

Article 17. Responsibilities of taxpayers

Article 18. Duties of tax administration agencies

Article 19. Powers of tax administration agencies

Article 20. Duties and powers of the People's Councils and the People's Committees at all levels

Article 21. Duties and powers of the State Audit

Article 22. Duties and powers of the State Inspectorate

Article 23. Duties and powers of investigation agencies, procuracies and courts

Article 24. Duties and powers of the Vietnam Fatherland Front

Article 25. Duties and powers of socio-political-professional organizations, social organizations, socio-professional organizations

Article 26. Duties and powers of information and press agencies

Article 27. Duties and powers of commercial banks

Article 28. Tax Advisory Council of communes, wards and townships

Article 29. Duties and powers of other organizations and individuals

Chapter III

TAX REGISTRATION

Article 30. Subjects of tax registration and grant of tax identification numbers

Article 31. Tax registration dossiers for the first time

Article 32. Places for submitting tax registration dossiers for the first time

Article 33. Time limit for first tax registration

Article 34. Grant of tax registration certificates

Article 35. Use of tax identification numbers

Article 36. Notice of changes in tax registration information

Article 37. Notice of suspension of operation or business

Article 38. Tax registration in case of enterprise reorganization

Article 39. Termination of tax identification numbers

Article 40. Recovery of tax identification numbers

Article 41. Responsibilities of the Minister of Finance and tax authorities in tax registration

Chapter IV

TAX DECLARATION, TAX CALCULATION

Article 42. Principles of tax declaration and tax calculation

Article 43. Tax declaration dossiers

Article 44. Deadline for filing a tax return

Article 45. Location for filing a tax return

Article 46. Extension of tax return filing

Article 47. Additional declarations in tax declaration dossiers

Article 48. Responsibilities of tax administration agencies in receiving tax declaration dossiers

Chapter V

TAX ASSESSMENT

Article 49. Principles of tax assessment

Article 50. Tax imposition on taxpayers in case of tax law violations

Article 51. Determination of tax rates applicable to business households and individuals that pay tax according to the tax presumption method

Article 52. Tax imposition on import and export goods

Article 53. Responsibilities of tax administration agencies in tax assessment

Article 54. The taxpayer's responsibility to pay the deemed tax

Chapter VI

TAXPAYER

Article 55. Tax payment deadline

Article 56. Location and method of tax payment

Article 57. Order of paying tax, late payment interest and fines

Article 58. Determination of the date of tax payment

Article 59. Handling of delayed tax payment

Article 60. Handling overpaid tax, late payment interest, and fines

Article 61. Tax payment during the settlement of complaints and lawsuits

Article 62. Extension of tax payment

Article 63. Tax payment extension in special cases

Article 64. Dossiers of tax payment time limit extension

Article 65. Receipt and processing of tax payment time limit extension dossiers

Chapter VII

RESPONSIBILITY TO Fulfill TAX LIABILITY

Article 66. Fulfilling tax obligations in case of exit

Article 67. Fulfilling tax obligations in case of dissolution, bankruptcy or operation termination

Article 68. Fulfilling tax obligations in case of corporate reorganization

Article 69. Completion of tax liability in case the taxpayer is a dead person, a person declared dead, missing or incapable of civil acts by the Court

Chapter VIII

TAX REFUND PROCEDURE

Article 70. Cases of tax refund

Article 71. Tax refund dossiers

Article 72. Receive and respond to information about tax refund dossiers

Article 73. Classification of tax refund dossiers

Article 74. Places to examine tax refund dossiers

Article 75. Time limit for processing tax refund dossiers

Article 76. Competence to decide tax refund

Article 77. Inspection and examination after tax refund

Chapter IX

TAX NO, TAX EXEMPTION, TAX REDUCTION; LIABILITIES TAX COLLECTION DEBT DELETION OF TAX PAYS, SLOW PAYMENT, PENALTIES

Section 1. TAX NO, TAX EXEMPTION, AND REDUCTION OF TAX

Article 78. No tax on import and export goods

Article 79. Tax exemption and reduction

Article 80. Tax exemption or reduction dossiers

Article 81. Filing and receiving tax exemption or reduction dossiers

Article 82. Time limit for processing tax exemption or reduction dossiers for cases where tax administration agencies decide on tax amounts to be exempted or reduced

Section 2. DEBT COLLECTION DEPOSIT

Article 83. Cases where tax debt is frozen

Article 84. Procedures, dossiers, time and competence to freezing debts

Section 3. DEBT DELETION OF TAX ARREARS, DEBT PAYMENT, PENALTIES

Article 85. Cases where tax arrears, late payment interest and fines are allowed to be forgiven

Article 86. Dossiers for remission of tax arrears, late payment interest, and fines

Article 87. Competence to write off tax arrears, late payment interest, and fines

Article 88. Responsibility for processing dossiers of tax debt cancellation, late payment interest, and fines

Chapter X

APPLICATION OF BILLS, ELECTRONIC DOCUMENTS

Article 89. Electronic invoices

Article 90. Principles of making, managing and using e-invoices

Article 91. Application of electronic invoices when selling goods or providing services

Article 92. Services of e-invoices

Article 93. The database of electronic invoices

Article 94. Electronic documents

Chapter XI

TAX PAYER INFORMATION

Article 95. Taxpayer Information System

Article 96. Building, collecting, processing and managing taxpayer information systems

Article 97. Responsibilities of taxpayers in providing information

Article 98. Responsibilities of organizations and individuals involved in providing taxpayer information

Article 99. Privacy of taxpayers

Article 100. Disclosure of taxpayer information

Chapter XII

ORGANIZATION OF TRADING OF SERVICES OF TAX PROCEDURE AND CUSTOMS PROCEDURE

Article 101. Organizations providing tax procedure services

Article 102. Conditions for the grant of certificates of eligibility to provide tax procedure services

Article 103. Grant of certificates of eligibility to provide tax procedure services

Article 104. Provision of tax procedure services

Article 105. Tax procedure service practice certificate

Article 106. Organizations providing customs clearance services

Chapter XIII

TAX EXAMINATION, TAX INSPECTION

Section 1. GENERAL PROVISIONS ON TAX EXAMINATION AND TAX INSPECTION

Article 107. Principles of tax examination and tax inspection

Article 108. Processing results of tax examination and tax inspection

Section 2. TAX INSPECTION

Article 109. Tax examination at the headquarters of tax administration agencies

Article 110. Tax examination at taxpayers' offices

Article 111. Taxpayers 'rights and obligations in tax examination at taxpayers' offices

Article 112. Duties and powers of heads of tax administration agencies that issue tax examination decisions and tax administration officers in tax examination

Section 3. TAX INSPECTION

Article 113. Cases of tax inspection

Article 114. Tax inspection decision

Article 115. Tax inspection duration

Article 116. Duties and powers of tax inspection decision issuers

Article 117. Duties and powers of heads of tax inspection teams and members of tax inspection teams

Article 118. Rights and obligations of subjects of tax inspection

Article 119. Conclusion of tax inspection

Article 120. Re-inspection in tax inspection activities

Section 4. MEASURES APPLY TO TAX INSPECTION IN CASE OF TAX VALVE

Article 121. Collection of information related to tax evasion

Article 122. Temporary seizure of documents and exhibits related to acts of tax evasion

Article 123. Search of hiding places of documents and exhibits related to acts of tax evasion

Chapter XIV

ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX ADMINISTRATION

Article 124. Cases of forced execution of administrative decisions on tax administration

Article 125. Measures for enforcement of administrative decisions on tax administration

Article 126. Competence to decide on enforcement of administrative decisions on tax administration

Article 127. Decision on enforcement of administrative decisions on tax administration

Article 128. Responsibility to organize the implementation of decisions on enforcement of administrative decisions on tax administration

Article 129. Coercion by extracting money from accounts, blocking accounts of the subjects subject to enforcement of administrative decisions on tax administration

Article 130. Enforcement by deduction of part of salary or income

Article 131. Enforcement by the measure of stopping customs procedures for exported and imported goods

Article 132. Coercive by stopping using invoices

Article 133. Enforcement by distraint of property, or by auction of distrained property

Article 134. Coercion by collecting money or other property held by the subject being coerced by other agencies, organizations or individuals

Article 135. Coercion by the measure of revoking enterprise registration certificates, business registration certificates, cooperative registration certificates, investment registration certificates, establishment and operation licenses , practice license

Chapter XV

ADMINISTRATIVE PENALTIES ON TAX ADMINISTRATION

Section 1. GENERAL PROVISIONS

Article 136. Principles of sanctioning administrative violations of tax administration

Article 138. Forms of sanctions, levels of fines and remedial measures

Article 139. Competence to sanction administrative violations of tax administration

Article 140. Exemption from fines for administrative violations of tax administration

Section 2. ACTS OF ADMINISTRATIVE VIOLATIONS ON TAX ADMINISTRATION

Article 141. Acts of violation of tax procedures

Article 142. Acts of wrong declaration leading to a lack of payable tax amounts or an increase in exempt, reduced, refunded or non-collected tax amounts

Article 143. Tax evasion acts

Article 144. Handling violations of commercial banks, guarantors of tax payment in the field of tax administration

Article 145. Handling of violations of organizations and individuals related to tax administration

Article 146. Sanctioning of administrative violations of fees, charges and invoices in the field of tax administration

Chapter XVI

COMPLAINTS, DENUNCIATION, PROCEEDING

Article 147. Complaints and denunciations

Article 148. Lawsuit

Article 149. Responsibilities and powers of tax administration agencies in the settlement of tax complaints

Chapter XVII

TERMS ENFORCEMENT

Article 150. One article is added to the Accounting Law No. 88/2015/QH13

Article 151. Entry into force

Article 152. Transition Provisions