The Law on Tax Administration No. 108/2025/QH15 dated December 10, 2025, will take effect from July 1, 2026.

NATIONAL ASSEMBLY
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness

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Law No.: 108/2025/QH15

Hanoi, December 10, 2025

LAW

TAX MANAGEMENT

Based on the Constitution of the Socialist Republic of Vietnam, as amended and supplemented by Resolution No. 203/2025/QH15 ;

The National Assembly enacted the Law on Tax Administration.

Chapter I

GENERAL REGULATIONS

Article 1. Scope of application

This law regulates the management of taxes and other revenues belonging to the state budget.

Article 2. Scope of Application

Taxpayers include:
a) Organizations, households, business households, individuals, and individual business owners are taxpayers as prescribed by tax laws;
b) Foreign organizations and individuals conducting business in Vietnam or earning income in Vietnam are taxpayers in accordance with tax laws;
c) Foreign organizations and individuals conducting business on e-commerce platforms and other digital platforms are taxpayers in accordance with tax laws;
d) Organizations, households, business households, individuals, and individual business owners pay other revenues belonging to the state budget as prescribed by law;
d) Organizations and individuals shall deduct and remit the withheld tax amount in accordance with the tax laws, tax administration laws, and other relevant legal provisions.
Tax administration agencies include tax authorities and customs authorities.
Tax administration officials include tax officials and customs officials.
Other relevant government agencies, organizations, and individuals.
The Government shall provide detailed regulations for paragraphs 1 and 2 of this Article.

Article 3. Classification of taxpayers in tax administration

The tax authority shall categorize taxpayers according to the criteria specified in Clause 2 of this Article to determine priority regimes for taxpayers in tax management, allocate management resources; apply tax management measures, monitor the fulfillment of tax obligations, and apply tax management operational procedures appropriate to each taxpayer group; and apply methods for analyzing and evaluating the level of tax risk, the level of compliance with tax laws by taxpayers, and the history of compliance with tax laws by taxpayers.
The criteria for classifying taxpayers include:
a) Industry, field, characteristics, and methods of operation;
b) Legal form and ownership structure;
c) Scale of operations, revenue scale, amount paid to the state budget;
d) The level of compliance and history of compliance with tax laws by the taxpayer;
d) Other criteria as prescribed by the Minister of Finance.
The Minister of Finance shall provide detailed regulations for this Article.

Article 4. Definitions

In this Law, the following terms are understood as follows:

Taxes are mandatory payments to the state budget by organizations, households, business households, individuals, and individual businesses as stipulated by tax laws.
Other revenues belonging to the state budget managed by tax authorities (hereinafter referred to as other revenues) are those revenues stipulated in point b, clause 1, Article 38 of this Law .
Other revenues belonging to the state budget that are not managed by tax authorities are those revenues stipulated in Clause 6, Article 39 of this Law .
Tax arrears are taxes, other revenues, late payment penalties, and fines collected by the tax authorities that taxpayers have not paid to the state budget by the prescribed deadline.
The tax management information system is a centralized, integrated system based on digital data, with the function of collecting, processing, storing, updating, and managing tax information and data to provide digital services to taxpayers; supporting tax management through electronic methods; and applying technology to maximize the automation of business processes.
The taxpayer’s registered office is the location where the taxpayer conducts part or all of its business activities, including the head office, branches, stores, production facilities, warehouses, and locations for assets used in production and business; the place of residence; or the place where the tax liability arises.
The tax identification number is a series of numbers or a series of numbers and characters assigned by the tax authority to each taxpayer for tax management purposes.
Tax period, period for calculating other revenue (hereinafter referred to as the tax period) This refers to the period for determining the amount of tax and other revenues payable to the state budget as stipulated by tax laws, tax administration laws, and other relevant legal regulations, including periods for each occurrence, monthly, quarterly, annually, or settlement periods.
Tax records and other revenue records (hereinafter referred to as tax records) are tax registration records, tax declaration records, other revenue declaration records, tax payment records, other revenue payment records, records for extending the deadline for submitting tax declaration records, records for extending the deadline for submitting other revenue declaration records, tax refund records, other revenue refund records, tax exemption records, other revenue exemption records, tax reduction records, other revenue reduction records, non-taxable records, non-taxable records, records for freezing tax debts, records for writing off tax debts, records for waiving late payment penalties, records for waiving fines, records for not calculating late payment penalties, tax payment extension records, other revenue payment extension records, tax debt payment extension records, tax debt installment payment records, and customs records.
Enforcement of administrative decisions on tax management is the application of measures prescribed by this Law and other relevant laws to compel taxpayers to fulfill their tax obligations.
Tax risk is the likelihood that taxpayers will not comply with the law, leading to a loss of state revenue.

12 . Risk management in tax administration This involves the tax authorities applying a system of measures, operational procedures, and data analysis tools to identify, assess, and classify the level of tax risk according to criteria stipulated by the tax authorities. This aims to allocate resources, apply appropriate management measures, focus on handling high-risk cases, and promptly control the risk of legal violations in tax administration.

Compliance management in tax administration This involves the tax authorities using records, information, documents, and data about taxpayers to monitor and assess the level of compliance with tax laws and apply appropriate management measures to encourage and support voluntary compliance, apply preferential treatment to cases of good compliance, and strengthen supervision and promptly handle cases of non-compliance.
Fulfilling tax obligations means paying all taxes, other charges, late payment penalties, and administrative fines related to tax management.
Commercial databases are collections of economic, financial, and commercial information and data collected, processed, standardized, and provided to the market by data business organizations.
Taxpayer information refers to information and data about taxpayers and information related to their tax obligations, provided by taxpayers, by relevant state agencies, organizations, and individuals, or collected by tax authorities during the tax administration process.
Related parties are those parties that directly or indirectly participate in the management, control, or capital contribution to a business; parties that are directly or indirectly managed or controlled by the same organization or individual; parties that have a common organization or individual contributing capital; and businesses that are managed or controlled by individuals who are members of the same family.
Related-party transactions are transactions that occur between related parties.
An independent transaction is a transaction that occurs between parties that are not related to each other.
The principle of independent trading This principle is applied in the declaration and determination of transfer pricing for taxpayers with related-party transactions, whereby the conditions in related-party transactions are determined to be equivalent to the conditions in comparable independent transactions in the market.
Force majeure refers to situations where taxpayers suffer material losses due to natural disasters, catastrophes, epidemics, fires, unexpected accidents, and other force majeure events as stipulated by the Government.

Article 5. Content of tax administration

The tax authorities manage taxes according to taxpayer groups.
Tax administration contents include:
a) Tax registration; tax declaration, tax calculation, tax deduction; tax payment, late payment penalties, fines; tax assessment; tax refund; handling of overpaid taxes, late payment penalties, and fines; tax exemption; tax reduction; non-taxable; non-taxable; tax debt write-off; tax debt cancellation; late payment penalty waiver; fine waiver; late payment penalty calculation, non-calculation of late payment penalty; tax payment extension. Late payment penalties, fines; extension of tax filing deadline; installment payment of tax arrears; enforcement of administrative decisions on tax management;
b) Disseminating information and providing support to taxpayers; managing risks and compliance;
c) Managing taxpayer information;
d) Managing invoices and documents;
d) Conducting tax audits; implementing measures to prevent, combat, and deter violations of tax laws; handling administrative violations related to tax management; resolving complaints and denunciations regarding taxes;
e) International cooperation on taxation; tax administration in accordance with international tax treaties and agreements to which the Socialist Republic of Vietnam is a signatory or party to international tax commitments;
The tax authorities shall apply the tax management provisions stipulated in Clause 2 of this Article to manage other revenue as prescribed by this Law and other relevant legal provisions.

Article 6. Principles of tax administration

Tax administration must ensure the principles of openness, transparency, equality, and a taxpayer-centric approach, guaranteeing the legitimate rights and interests of taxpayers, and improving the effectiveness and efficiency of state budget revenue management.
Taxpayers are obligated to pay taxes and other revenues belonging to the state budget in accordance with tax laws and regulations. Taxpayers determine their tax obligations and other revenues belonging to the state budget, declare their taxes and other revenues belonging to the state budget, and pay them into the state budget in accordance with tax laws, tax administration laws, and other relevant legal regulations, except in cases where the tax authority calculates the tax and other revenues, notifies the tax and other revenues in accordance with the law.
Tax authorities, state agencies, and other state organizations assigned the task of managing state budget revenue shall manage taxes and other revenues belonging to the state budget in accordance with the provisions of this Law and other relevant laws.
Principles applied in tax administration:
a) The principle that the nature of the activity and transaction determines tax obligations in tax administration aims to determine the nature of transactions and production and business activities of taxpayers as a basis for determining tax obligations and other revenues, ensuring that the taxpayer’s transactions accurately reflect their commercial, economic, and financial nature, regardless of the form of the transaction as expressed in contracts or documents between the taxpayer and related parties;
b) The principle of independent transactions;
c) The principle of risk management is based on the level of risk to effectively utilize resources and improve management efficiency;
d) The principle of compliance management is based on the level of taxpayer compliance in order to encourage voluntary fulfillment of tax obligations;
d) Principles of tax administration in accordance with international practices and adapted to the conditions of Vietnam.

Article 7. Confidentiality and disclosure of taxpayer information

Tax authorities, tax officials, former tax officials, agencies providing and exchanging taxpayer information, tax procedure service businesses (hereinafter referred to as tax agents), and customs procedure service businesses (hereinafter referred to as customs agents) must maintain the confidentiality of taxpayer information, except in cases where tax authorities provide or disclose taxpayer information as stipulated in Clauses 2 and 3 of this Article.
The tax authorities provide taxpayer information in the following cases:
a) To provide information to investigative agencies, the Procuracy, the Court, inspection agencies, the State Audit Office, and other state management agencies upon written request to serve litigation, inspection, examination, and auditing activities as prescribed by law;
b) Provide the information to other competent state agencies upon written request as prescribed by law;
c) Provide foreign tax authorities with information in accordance with international tax treaties and agreements to which the Socialist Republic of Vietnam is a party or signatory.
Tax authorities may publicly disclose taxpayer information in the following cases:
a) Tax evasion, evasion of other fees; delaying payment of taxes, other fees, late payment penalties, and fines on time; outstanding tax debts, other fees, late payment penalties, and fines;
b) Violations of tax laws that affect the tax rights and obligations of other organizations and individuals;
c) Failure to comply with the requirements of the tax authorities as stipulated by law.
Agencies, organizations, and individuals to whom tax authorities provide information in the cases specified in Clause 2 of this Article, as well as tax authorities, other state agencies, and relevant domestic and foreign organizations, when performing their duties and responsibilities in providing, sharing, and exchanging taxpayer information for tax management purposes as stipulated in Articles 38, 39, and 40 of this Law, must use the information for the intended purpose and maintain its confidentiality in accordance with this Law and other relevant laws.
The Government shall provide detailed regulations for point c of clause 2 and clause 3 of this Article.

Article 8. Prohibited acts in tax administration

Collusion, connivance, and cover-up between taxpayers and tax officials or tax authorities to manipulate transfer pricing, evade taxes and other revenues, and commit fraud and illicitly profit from taxes and state budget funds. Abusing official position and authority to disclose or leak taxpayer information illegally. Falsifying the results of tax law inspections and handling violations. Causing inconvenience and harassment to taxpayers. Exploiting or illegally using tax and other revenues.
Deliberately failing to declare or declaring taxes and other revenues incompletely, untimely, or inaccurately regarding the amount of taxes and other revenues payable, and the amount of taxes and other revenues exempted, reduced, refunded, or not collected. Obstructing tax officials from performing their duties. Resisting, delaying, or refusing to provide information and documents for tax and other revenue inspection and supervision.
Using another taxpayer’s tax identification number to commit illegal acts or allowing others to use one’s own tax identification number in violation of the law.
Selling goods or providing services without issuing invoices as required by law; using illegal invoices or documents, using invoices or documents illegally, or forging invoices or documents to commit illegal acts. Creating electronic invoices or documents illegally or to facilitate violations in the field of tax administration.
Falsifying, misusing, illegally accessing, or destroying taxpayer information systems. Providing or disseminating false information that affects the reputation and operations of tax authorities, taxpayers, and the Tax Management Information System.

Article 9. Building a tax administration force

The tax administration force is built to be clean and strong; possesses public service ethics, a spirit of serving taxpayers, adheres to administrative discipline and order; is equipped with and masters modern technology, and operates effectively and efficiently.
Tax officials are subject to the regulations on job titles, standards, salaries, benefits, badges, insignia, uniforms, and nameplates for tax officials, in order to ensure effective tax management, encourage and enhance responsibility, professionalism, and efficiency in performing their duties.
The tax administration agency is responsible for training and developing a team of tax administration officials to perform tax administration functions in accordance with the law.
The State shall ensure financial resources for the operation of tax administration forces and tax administration agencies; prioritizing the allocation of annual state budget funds for the construction and operation of information technology systems, digital transformation in tax administration, electronic invoices, infrastructure, equipment, and professional tasks to improve the efficiency of tax administration.
The Government shall provide detailed regulations for Clauses 2 and 4 of this Article.

Chapter II

TAX ADMINISTRATION FUNCTIONS

Section 1. TAX REGISTRATION

Article 10. Tax Registration

The scope of tax registration includes initial tax registration; notification of changes to tax registration information; notification of temporary suspension of operations or business; termination of tax identification number; and restoration of tax identification number.
Enterprises, cooperatives, cooperative unions, cooperative groups, affiliated units, other organizations, business households, and individual businesses shall register for tax purposes concurrently with business registration, cooperative union registration, cooperative group registration, business household registration, and business operation registration through a streamlined one-stop mechanism.
Other cases not covered by Clause 2 of this Article shall register for tax directly with the tax authority.
The deadline for tax registration; the responsibilities of taxpayers, tax authorities, state agencies, organizations, and individuals involved in tax registration shall be implemented in accordance with the Government’s regulations.
The Minister of Finance shall provide detailed regulations for Clauses 1 and 3 of this Article.

Article 11. Tax Identification Number

The tax identification number of an individual, household, business household, or individual business owner is the personal identification number of the individual, head of household, head of business household, or individual business owner, issued in accordance with the law on identity cards.
The tax identification number of enterprises, cooperatives, cooperative unions, cooperative groups, affiliated units, and other organizations specified in Clause 2, Article 10 of this Law is the tax identification number of the enterprise, cooperative, cooperative union, cooperative group, affiliated unit, or other organization issued in accordance with the provisions of law.
The tax identification number of a taxpayer not covered by Clauses 1 and 2 of this Article is the number issued by the tax authority for use throughout the entire period of operation, from the initial tax registration until the expiration of the tax identification number.
The tax identification number of organizations and individuals responsible for deducting and remitting taxes withheld from other taxpayers shall be implemented in accordance with the regulations of the Minister of Finance.
The tax identification number is used as follows:
a) Recorded on invoices, receipts, records, and documents in the conduct of business transactions, administrative procedures related to taxation, and opening accounts at credit institutions, branches of foreign banks, payment service providers, and payment intermediary service providers;
b) Used in tax administration; exchanging, sharing, and providing information about taxpayers with tax authorities.
The Government shall provide detailed regulations for Clause 5 of this Article.
The Minister of Finance shall provide detailed regulations for Clauses 1, 2, 3, and 4 of this Article.

Section 2. TAX DECLARATION, OTHER RECEIPTS; CALCULATION OF TAXES, OTHER RECEIPTS; TAX DEDUCTION

Article 12. Tax declaration and other revenue collection; tax calculation and other revenue collection; tax deduction.

Taxpayers must accurately, truthfully, and completely declare all contents in tax return documents and other income for each type of tax and other income, and calculate the amount of tax and other income payable themselves, except in cases where the calculation of tax and other income, and notification of tax and other income are carried out by the tax administration agency in accordance with Government regulations.
Foreign organizations and individuals conducting business on e-commerce platforms, other digital platforms, and other services shall directly or authorize others to declare and pay taxes and other fees in Vietnam, except as stipulated in Clause 3 of this Article.
Withholding, filing on behalf of, or paying on behalf of:
a) Organizations and individuals subject to withholding or remitting withholding tax as prescribed by tax laws must withhold tax from the taxpayer and declare and pay the withheld tax amount;
b) Organizations and individuals that are entitled to declare and pay taxes and other fees on behalf of taxpayers, as stipulated by tax laws and other relevant laws, must do so for the taxpayer;
c) The taxpayer is not required to pay the tax amount or other charges that have been deducted, declared, or paid on behalf of another person.
Taxpayers who are unable to file tax returns or other income tax returns on time due to force majeure as stipulated in Clause 21, Article 4 of this Law shall be granted an extension as follows:
a) For cases of tax and other income declarations on a monthly, quarterly, or annual basis, or on a case-by-case basis, the extension period shall not exceed 30 days from the date of expiration of the deadline for submitting tax and other income declarations.

For cases involving the filing of tax returns and other income declarations, the extension period shall not exceed 60 days from the date the deadline for submitting the tax return and other income declaration documents expires.

b) In cases where it is necessary to extend the deadline for filing tax returns for other revenues specified in point a) of this clause, the Government shall provide appropriate regulations in accordance with the actual situation.
Taxpayers who discover errors or omissions in their tax returns or other payments already submitted to the tax authorities may submit supplementary tax returns or other payments within 5 years from the deadline for submitting the tax returns or other payments for the tax period containing the errors or omissions, in the following cases:
a) Before the tax authority or competent authority announces the inspection or audit decision;
b) Files that fall outside the scope and period of tax inspection and audit, or other revenue items as stated in the inspection and audit decision;
c) For cases not requiring supplementary tax returns or other income declarations to serve the investigation of the case, the investigating agency may not request them.
d) If a taxpayer discovers errors or omissions in a submitted tax return related to the scope and period of the audit or inspection, resulting in an increase in the amount of tax payable, a decrease in the amount of tax exempted, reduced, or refunded, a decrease in the amount of tax deductible, or a decrease in the amount of tax overpaid, the taxpayer may supplement the return with an explanation to the tax authority. The tax authority is responsible for reviewing the explanation related to the scope and period of the audit or inspection. If the explanation is accepted, the tax authority will issue a notice of approval for the taxpayer to adjust the tax return.

Taxpayers are processed according to regulations as in cases where the tax authority or competent inspection agency discovers the error. Tax inspectors involved in the explanation documents are responsible for errors and omissions not fully detected during the inspection in cases of non-compliance with the regulations at point o, clause 1, Article 38 of this Law ;

d) Cases implemented in accordance with the conclusions and decisions of competent state agencies related to the determination of the taxpayer’s tax obligations. If the taxpayer makes an amended declaration that increases the tax payable or reduces the tax deductible, exempted, reduced, or refunded, they will be handled according to the regulations as in cases where the tax authority or competent inspection agency discovers the discrepancy;
e) The Government shall stipulate the cases in which the investigating agency requests that supplementary tax declarations and other revenue declarations not be submitted to serve the investigation of a case, and the responsibility of the investigating agency to notify the tax authority upon completion of the request related to the case as stipulated in point c of this clause, and the cases of supplementary declarations based on conclusions and decisions of competent state agencies related to the determination of the taxpayer’s tax obligations as stipulated in point d of this clause.
For exported and imported goods, customs documents as prescribed by the Customs Law shall be used as tax declaration documents. The tax declaration, supplementary declaration, deadline for submitting tax declaration documents, customs authority receiving tax declaration documents, and exchange rate for calculating taxes on exported and imported goods shall be implemented in accordance with the provisions of the law on customs.
The currency for tax declaration and other income is Vietnamese Dong; the currency for tax calculation and other income is Vietnamese Dong. The Government shall prescribe the cases in which declaration and calculation may be made in foreign currency.
The Government shall provide detailed regulations for Clauses 1, 2, 3, 5, 6, 7 and point b of Clause 4 of this Article and the following contents: cases where tax declarations and other revenues are not required; tax period; deadline for submitting tax declarations and other revenues, except for cases specified in Clause 9 of this Article; declaration of taxes and other revenues, calculation of taxes and other revenues, payment of taxes and other revenues for oil and gas activities and oil and gas sales; exchange rate for tax declaration and other revenues; declaration and determination of taxable prices for related-party transactions, reporting of international profits; allocation of tax obligations and other revenues payable; The sequence and procedures for receiving and processing applications in this case. The tax authorities calculate taxes and other charges, and issue tax and other charge notices.
The Minister of Finance shall specify in detail point a, clause 4 of this Article and the following contents: the deadline for submitting tax declarations for agricultural land use tax, non-agricultural land use tax and other revenues; the tax period for each type of tax and other revenue; the declaration of taxes and other revenues; the calculation of taxes and other revenues; the tax declaration dossier for taxes and other revenues; the form of submitting tax declaration dossiers for taxes and other revenues; and the tax administration agency receiving and processing tax declaration dossiers for taxes and other revenues.

Article 13. Tax declaration and other revenue collection; tax calculation and other revenue collection; tax deduction for household businesses and individual businesses.

Regarding value-added tax and personal income tax:
a) In cases where a business household or individual business determines that its annual revenue from the production and sale of goods and services is not subject to tax or is not required to pay tax according to the law on value-added tax and personal income tax, the business household or individual business shall notify the tax authority of the actual revenue generated during the year;
b) In cases where a household business or individual business determines that its annual revenue from the production and sale of goods and services is subject to tax and is liable to pay tax according to tax laws, the household business or individual business shall determine the amount of value-added tax and personal income tax payable in accordance with the laws on value-added tax and personal income tax.

In cases where household businesses and individual business owners use electronic invoices, or electronic invoices generated from cash registers connected to the tax authority’s data system, the Tax Management Information System will automatically generate tax declarations to support household businesses and individual business owners in tax declaration and calculation based on electronic invoice data, tax management data, and other data sources that the tax authority obtains from other state agencies, organizations, and individuals.

For other taxes and other charges:

Household businesses and individual business owners determine the amount of taxes and other fees payable in accordance with tax laws and other relevant legal regulations.

Household businesses and individual business owners shall declare and calculate taxes for each type of tax according to the tax period. The tax authorities shall use the tax management database to provide information to support household businesses and individual business owners in declaring and calculating taxes.
For household businesses and individual businesses operating on e-commerce platforms or other digital platforms:
a) In cases where business activities take place on e-commerce platforms or other digital platforms with online ordering and payment functions, the owner of the e-commerce platform or other digital platform (domestic or foreign) is responsible for deducting, declaring, and paying the withheld tax amount on behalf of the business household or individual business;
b) In cases where business activities are conducted on e-commerce platforms or other digital platforms without online ordering and payment functions, household businesses and individual businesses shall directly declare, calculate, and pay taxes in accordance with regulations.
The Government shall provide detailed regulations for this Article and the following contents: tax settlement and handling of overpaid taxes and other revenues; the scope of responsibility and methods by which owners of e-commerce platforms and other digital platforms deduct, declare, and pay taxes on behalf of business households and individual businesses; the responsibility of organizations to declare and pay taxes on behalf of business households and individual businesses in cases of business cooperation with business households and individual businesses, or signing contracts with business households and individual businesses to act as agents selling at the correct price for lottery, insurance, and multi-level marketing.
The Minister of Finance shall prescribe the documents and procedures for declaring revenue, declaring taxes, paying taxes and refunding taxes, and the accounting regime applicable to business households and individual businesses.

Section 3. Payment of taxes, other fees, late payment penalties, and fines; Extension of deadlines for payment of taxes, other fees, late payment penalties, and fines; Handling of overpaid taxes, other fees, late payment penalties, and fines; Handling of late payment of taxes and other fees.

Article 14. Payment of taxes, other charges, late payment penalties, and fines; extension of deadlines for payment of taxes, other charges, late payment penalties, and fines.

Deadlines for paying taxes, other fees, late payment penalties, and fines:
a) In cases where taxpayers calculate taxes and other revenues themselves, the deadline for paying taxes and other revenues is no later than the last day of the deadline for submitting tax and other revenue declarations. For cases of supplementary tax and other revenue declarations, the deadline for paying taxes and other revenues is the deadline for submitting the tax and other revenue declaration for the tax period containing errors or omissions. For quarterly provisional payments, the deadline for payment is in accordance with government regulations;
b) In cases where the tax authority calculates taxes, other charges, issues tax payment notices, or makes decisions on handling taxes and other charges, the deadline for paying taxes, other charges, late payment penalties, and fines is the deadline stated in the notice or decision of the tax authority as prescribed by law. In cases where a competent state agency issues a document handling taxes and other charges, the deadline for paying taxes, other charges, late payment penalties, and fines is the deadline stated in the document of the competent state agency.

During the period of resolving complaints and lawsuits filed by taxpayers regarding the amount of tax, other charges, late payment penalties, and fines payable, the taxpayer must still pay the full amount of tax, other charges, late payment penalties, and fines due, except in cases where a competent state agency decides to temporarily suspend the implementation of notices of tax payment, other charges, decisions, and documents on handling taxes, other charges, late payment penalties, and fines issued by tax authorities or competent state agencies;

c) For exported and imported goods subject to tax under tax laws, the tax payment deadline shall be in accordance with the Law on Export and Import Taxes ; in cases where tax payable arises after customs clearance or release of goods, the deadline for paying the resulting tax shall be in accordance with the regulations of the Minister of Finance.
Taxpayers pay taxes, other fees, late payment penalties, and fines using one of the following methods:
a) Payment may be made electronically through the Tax Management Information System; the State Treasury’s online public service system; electronic payment services provided by payment service providers, payment intermediary service providers, or other service providers that are directly or indirectly connected to the Tax Management Information System of the tax authority as prescribed by law;
b) Payment can be made directly to payment service providers, payment intermediary service providers, other service organizations directly or indirectly connected to the tax management information system of the tax authority; competent state agencies as prescribed by law; tax authorities; and organizations authorized by tax authorities to collect taxes.
The currency for paying taxes and other revenues is the currency used for declaring taxes and other revenues as stipulated in Clause 7, Article 12 of this Law . Taxpayers who declare taxes and other revenues in a particular currency must pay in that same currency.
After paying taxes, other fees, late payment penalties, and fines, taxpayers are issued payment receipts. If the tax authority has provided a payment identification code for the amount of tax, other fees, late payment penalties, and fines due, the taxpayer shall pay according to that identification code.

When issuing payment receipts to taxpayers, agencies and organizations collecting taxes, other fees, late payment penalties, and fines as stipulated in Clause 2 of this Article shall simultaneously transfer the information to the tax administration agency for accounting and settlement of tax obligations, other fees, late payment penalties, and fines for taxpayers.

The payment identification code is a sequence of characters generated on the Tax Management Information System, unique to each payment due from a taxpayer.

Determining the payment date for taxes, other charges, late payment penalties, and fines:
a) In the case of electronic payment, the date of payment of taxes, other fees, late payment penalties, and fines is the date on which the agency or organization specified in point a, clause 2 of this Article deducts the money from the taxpayer’s or substitute payer’s account and is recorded on the payment receipt;
b) In the case of direct payment, the date of payment of taxes, other fees, late payment penalties, and fines is the date on which the agency or organization specified in point b, clause 2 of this Article collects the money from the taxpayer and is recorded on the payment receipt.
The payment of fines for exported and imported goods shall be carried out in accordance with the provisions of the law on handling administrative violations. The extension of the deadline for paying fines for exported and imported goods shall be carried out in accordance with the provisions of this Law.
Taxpayers may be granted an extension for paying taxes, other fees, late payment penalties, and fines in the following cases:
a) Suffering material damage that directly affects production and business due to force majeure events as stipulated in this Law;
b) Having to cease operations due to relocation of production and business facilities at the request of competent state agencies, which affects production and business results;
c) Extending the deadline for paying taxes, other fees, late payment penalties, and fines in special cases as prescribed by the Government. The extension of tax payments, other fees, late payment penalties, and fines shall not result in adjustments to the state budget revenue estimates already approved by the National Assembly.

Taxpayers granted an extension under this provision are not required to pay late payment penalties on the amount of tax owed that is deferred during the extension period.

The Government shall provide detailed regulations for Clause 1 of this Article and the following contents: the deadline for agencies and organizations collecting taxes, other revenues, late payment penalties, and fines to deposit into the state budget; the extension period for paying taxes, other revenues, late payment penalties, and fines; and the dossier and procedures for extending the payment deadline for taxes, other revenues, late payment penalties, and fines in the cases specified in point c, Clause 7 of this Article.
The Minister of Finance shall provide detailed regulations for Clauses 2, 3, 4, 5, and 7 of this Article and the following contents: the verification and processing of documents for payment of taxes, other revenues, late payment penalties, and fines; the handling of applications for extension of tax payments, other revenues, late payment penalties, and fines, except as stipulated in point c of Clause 7 of this Article.

Article 15. Handling of overpaid taxes, other revenues, late payment penalties, and fines.

Overpaid taxes, other charges, late payment penalties, and fines are the amounts of taxes, other charges, late payment penalties, and fines paid that are greater than the amount of taxes, other charges, late payment penalties, and fines due.
Taxpayers with overpaid taxes, other fees, late payment penalties, or fines may offset the overpaid amount against the amount due, or receive a refund if they have no outstanding tax debt. Offsetting within the same tax category, or between different types of taxes, other fees, late payment penalties, or fines, is performed automatically by the Tax Management Information System or at the taxpayer’s request, as guided by the Minister of Finance.

In cases where taxpayers have overpaid value-added tax upon importing goods and have declared and deducted the overpaid amount with the tax authorities, the handling of the deducted and overpaid tax amount shall be carried out in accordance with the regulations of the Minister of Finance.

In cases where taxpayers request a refund of overpaid taxes, other charges, late payment penalties, or fines, the provisions of Article 18 of this Law shall apply .
No refunds will be given for overpaid taxes, other fees, late payment penalties, or fines in the following cases:
a) The taxpayer refuses to accept a refund of overpaid taxes, other charges, late payment penalties, or fines;
b) The amount of tax, other charges, late payment penalties, and fines overpaid beyond 10 years from the date of payment into the state budget, which the taxpayer has not offset against other tax obligations, late payment penalties, and fines, and has not requested a refund of these amounts.
The Minister of Finance shall provide detailed regulations for this Article and the following contents: dossiers, procedures, and authority for handling overpaid taxes, other revenues, late payment penalties, and fines; the time of determining overpaid taxes, other revenues, late payment penalties, and fines; cases of offsetting performed automatically by the Tax Management Information System and cases of offsetting at the request of the taxpayer.

Article 16. Handling of late payment of taxes and other fees.

Cases requiring payment of late payment penalties include:
a) Taxpayers who fail to pay taxes and other fees by the deadline or extended payment deadline stipulated in Article 14 of this Law ;
b) The taxpayer submits supplementary tax returns for other income that increase the amount of tax or other income payable or decrease the amount of tax or other income that has been exempted, reduced, refunded, or not collected;
c) The tax authorities or competent state agencies conducting inspections and audits discover that taxpayers have underdeclared the amount of tax or other fees payable, or discover that the amount of tax or other fees refunded, exempted, reduced, or not collected is greater than the amount of tax or other fees that are eligible for refund, exemption, reduction, or not collected;
d) Cases where tax arrears can be paid in installments as stipulated in Clause 6, Article 48 of this Law ;
d) The case stipulated in Clause 8, Article 44 of this Law ;
e) Cases where no administrative penalties for tax management violations are imposed as prescribed in point a, clause 2, Article 44 for the acts specified in clause 2, Article 45 of this Law and the cases specified in point b, clause 2, Article 44 of this Law ;
g) Agencies and organizations authorized by tax authorities to collect taxes and other revenues, and agencies and organizations assigned to manage revenues belonging to the state budget, that are late in paying into the state budget the collected amount shall be liable for late payment penalties as prescribed;
h) Agencies and organizations subject to tax withholding, tax payment, and other collection on behalf of taxpayers as prescribed by tax laws and other relevant laws that fail to pay in full or on time as prescribed by law shall be responsible for paying late payment penalties as prescribed on behalf of the taxpayer;
i) The payment of late payment penalties for exported and imported goods subject to tax, for which the tax payable is guaranteed by a credit institution, shall be carried out in accordance with the provisions of the law on export and import taxes.
The late payment penalty rates and periods are stipulated as follows:
a) The late payment penalty rate is 0.03% per day calculated on the amount of tax and other fees overdue for collection by the tax authority, and 0.03% per day calculated on the amount of tax overdue for collection by the customs authority;
b) The period for calculating late payment penalties shall be in accordance with the regulations of the Government.
Taxpayers shall determine the amount of late payment penalties themselves in accordance with Clauses 1 and 2 of this Article and pay it into the state budget as prescribed. After 30 days from the date the taxpayer pays the tax, other fees, or fines, but the taxpayer has not yet determined the amount of late payment penalties, the tax authority shall determine the amount of late payment penalties and notify the taxpayer.
If, after 30 days from the deadline for paying taxes and other fees, the taxpayer has not paid the outstanding tax, the tax authorities will notify the taxpayer of the amount of tax owed and the number of days of late payment.
Taxpayers subject to late payment penalties as stipulated in Clause 1 of this Article shall be exempted from late payment penalties if the case falls under force majeure circumstances as stipulated in Clause 21, Article 4 of this Law .
The Government shall regulate the following: adjusting the late payment penalty rate stipulated in point a, clause 2 of this Article to suit the socio-economic situation in each period, the period for calculating late payment penalties, cases where late payment penalties are not calculated, cases where late payment penalties have not yet been calculated, and adjustments to late payment penalties.
The Minister of Finance shall prescribe the following: the dossier, procedures, and authority for handling late payment of taxes and other fees, and the waiver of late payment penalties as stipulated in this Article.

Article 17. Fulfillment of tax payment obligations

Fulfill tax obligations in cases of dissolution, bankruptcy, cessation of operations, or inactivity at the registered address:
a) The fulfillment of tax obligations in the case of dissolution of enterprises, cooperatives, and cooperative unions shall be carried out in accordance with the provisions of the law on enterprises, the law on credit institutions, the law on insurance business, the law on cooperatives, and other relevant legal provisions.
b) The fulfillment of tax obligations in the event of bankruptcy of an enterprise, cooperative, or cooperative union shall be carried out in accordance with the provisions of the law on rehabilitation and bankruptcy;
c) If a private enterprise, a single-member limited liability company, or a partnership ceases operations or is no longer operating at its registered address without fulfilling its tax obligations, the owner of the private enterprise, the owner of the single-member limited liability company, or the partner shall fulfill the tax obligations in accordance with the law on taxation. For businesses; limited liability companies with two or more members, and joint-stock companies that cease operations or are not operating at their registered address and have not fulfilled their tax obligations, the contributing shareholders or members are responsible for fulfilling their tax obligations in accordance with the law. businesses;
d) If a household business or individual business ceases operations or is no longer operating at its registered production or business address without fulfilling its tax obligations, the remaining tax debt shall be the responsibility of the household business owner or individual business owner to fulfill their tax obligations;

(d) If a taxpayer has a subsidiary unit that ceases operations or is no longer operating at its registered address without fulfilling its tax obligations, the taxpayer is responsible for fulfilling the tax obligations of the subsidiary unit;

e) Owners of private enterprises, single-member limited liability companies, partnerships, household businesses, and individual businesses are responsible for fulfilling their tax obligations and other obligations related to the tax records of private enterprises, single-member limited liability companies, partnerships, household businesses, and individual businesses that are not operating at their registered address.
Fulfill tax obligations and other tax-related obligations in the case of business, cooperative, or cooperative union restructuring:
a) Enterprises, cooperatives, and cooperative unions being divided are responsible for fulfilling their tax obligations and other tax-related obligations before the division takes place. If these tax obligations have not been fulfilled, the newly established enterprises, cooperatives, and cooperative unions resulting from the division are responsible for inheriting the rights and fulfilling the tax obligations.
b) Enterprises, cooperatives, and cooperative unions that are separated, merged, or acquired are responsible for fulfilling their tax obligations and other tax-related obligations before the separation, merger, or acquisition. If the tax obligations have not been fulfilled, the separated enterprise, cooperative, or cooperative union; the enterprise from which the separation took place; the merged enterprise, cooperative, or cooperative union; and the enterprise, cooperative, or cooperative union receiving the merger are responsible for inheriting the rights and fulfilling the tax obligations.
c) Enterprises that have converted their business type are responsible for fulfilling their tax obligations and other tax-related obligations prior to the conversion. If these tax obligations have not been fulfilled, the converted enterprise is responsible for inheriting the rights and fulfilling those obligations.
d) The reorganization of enterprises, cooperatives, and cooperative unions does not change the deadline for paying taxes and other fees of the reorganized enterprises, cooperatives, and cooperative unions. If the reorganized enterprises, cooperatives, or cooperative unions, or newly established enterprises, cooperatives, or cooperative unions, fail to pay taxes and other fees in full within the prescribed deadlines, they will be subject to penalties as prescribed by law.
Fulfilling tax obligations in cases where the taxpayer is deceased, declared dead by a court, missing, or incapacitated:
a) The heir or the person entrusted with managing the estate shall fulfill the tax obligations of the deceased, or the person declared dead by the Court, regarding the portion of the estate left by the deceased or the portion of the estate allocated to the heir at the time of inheritance. In cases where there are no heirs or all heirs refuse to accept the inheritance, the fulfillment of the tax obligations of the deceased or the person declared dead by the Court shall be carried out according to the provisions of civil law;
b) The administrator of the property of a person declared legally incapacitated shall fulfill the tax obligations of the person declared legally incapacitated by the Court, for the portion of that person’s property;
c) In cases where the Court issues a decision to annul the decision declaring a person deceased or incapacitated, the tax debt that was written off according to Article 21 of this Law shall be reinstated, but no late payment penalty shall be charged for the period during which the person was declared deceased or incapacitated;
d) The administrator of the property of the person declared missing shall fulfill the tax obligations of the person declared missing by the Court using the person’s property as decided by the Court.
Taxpayers are responsible for fulfilling their tax obligations in the event of a change in their registered address resulting in a change in the tax authority responsible for their tax administration, except in cases of changes in administrative boundaries as stipulated by law.
Cases where tax obligations must be fulfilled before departure include:
a) Individuals engaged in business, household business owners, individuals who are beneficial owners of enterprises, individuals who are legal representatives of enterprises, cooperatives, and cooperative unions who are subject to enforcement of administrative decisions on tax management and have not yet fulfilled their tax payment obligations;
b) Individuals engaged in business, household business owners, individuals who are beneficial owners of enterprises, individuals who are legal representatives of enterprises, cooperatives, or cooperative unions that are no longer operating at their registered address and have not fulfilled their tax obligations;
c) Individuals who are Vietnamese citizens leaving the country to settle abroad, Vietnamese citizens residing abroad, and foreigners who have not yet fulfilled their tax obligations.

The government sets thresholds for the amount of tax owed and the duration of the debt. Applying measures to temporarily suspend exit from the country in accordance with the laws on exit and entry.

Fulfill tax obligations in the case of investment project transfer or capital transfer:
a) Organizations established under Vietnamese law and individuals residing in Vietnam who transfer investment projects or capital are responsible for fulfilling their tax obligations arising from the transfer of investment projects or capital in accordance with tax laws;
b) When an organization established under foreign law or a foreign individual not residing in Vietnam transfers an investment project or capital directly or indirectly to an organization established under Vietnamese law or an individual residing in Vietnam, the transferee is responsible for determining, declaring, deducting, and paying the tax payable on behalf of the transferor. If both the transferor and the transferee are organizations established under foreign law or foreign individuals not residing in Vietnam, the organization established under Vietnamese law where the transferor directly or indirectly invests capital is responsible for declaring and paying the tax payable on behalf of the transferor in accordance with tax laws.
The Government shall provide detailed regulations for this Article.

Section 4. TAX REFUNDS, OTHER COLLECTIONS, LATE PAYMENT PENALTIES, PENALTIES; TAX EXEMPTIONS, OTHER COLLECTIONS; TAX REDUCTIONS, OTHER COLLECTIONS; NO TAX COLLECTION; NOT SUBJECT TO TAX

Article 18. Tax refunds, other charges, late payment penalties, and fines.

Cases involving tax refunds, other payments, late payment penalties, and fines:
a) Tax refunds for organizations and individuals eligible for tax refunds according to tax laws;
b) Refund overpaid taxes, other fees, late payment penalties, and fines to organizations and individuals eligible for refund as stipulated in Article 15 of this Law ;
c) For individuals eligible for tax refunds, other fees, late payment penalties, and fines as stipulated in points a and b of this clause, if the person is deceased, declared dead by a court, missing, or incapacitated, the heir or the person entrusted by the court to manage the property of the deceased, declared dead, missing, or incapacitated shall receive the refunded tax, other fees, late payment penalties, and fines in accordance with the provisions of civil law.
Taxpayers eligible for tax refunds, other charges, late payment penalties, and fines as stipulated in Clause 1 of this Article (hereinafter referred to as tax refunds) shall prepare and submit tax refund applications to the competent tax authority.
The tax authorities shall classify tax refund applications or tax refund amounts to either grant refunds to taxpayers in advance or conduct pre-refund audits. This provision does not apply to cases involving the handling of overpaid taxes, late payment penalties, or fines for exported or imported goods.
The tax authority shall implement automated tax refunds based on databases, risk management criteria, automated processing procedures, and information security. The tax authority is responsible for implementing automated tax refunds in stages, in accordance with actual conditions, infrastructure, and information technology applications.
Authority to decide on tax refunds and revoke tax refunds:
a) The head of the tax administration agency decides on tax refunds, except in cases stipulated in point b of this clause;
b) The tax authority shall decide on the tax refund in cases of automatic tax refunds as stipulated in Clause 4 of this Article;
c) The head of the tax administration agency shall decide on the recovery of tax refunds in cases where tax refunds have been granted as stipulated in Clauses 1 and 4 of this Article.
The Government shall provide detailed regulations for Clause 1 of this Article and the following contents: cases where tax refunds are not granted; cases where tax refunds are granted. Prior information provided to taxpayers; cases of pre-refund audit; time limits for receiving, processing, and responding to tax refund applications by tax authorities.
The Minister of Finance shall specify in detail Clauses 2, 3, 4 and 5 of this Article and the following contents: the procedures for tax refunds; the procedures for recovering tax refunds; the responsibilities of tax authorities in receiving, processing and responding to information on tax refund applications; and debt offsetting through tax refunds.

Article 19. Exemption from taxes and other charges; reduction of taxes and other charges; no tax collection; not subject to tax.

Cases of tax exemption, other charges; tax reduction, other charges; no tax; not subject to tax:
a) Exemption from taxes and other charges; reduction of taxes and other charges; non-collection of taxes; non-taxability for organizations and individuals as prescribed by tax laws and laws on fees and charges;
b) Exemption from non-agricultural land use tax for households and individuals whose annual tax liability is as prescribed by the Government; exemption from personal income tax for individuals whose tax liability arises after the annual personal income tax settlement from salaries and wages, and other taxes as prescribed by the Government.
Taxpayers who are eligible for tax exemption, other tax reduction, or other tax exemption as stipulated in Clause 1 of this Article (hereinafter referred to as tax exemption, tax reduction, or non-taxable) shall prepare and submit dossiers to the competent tax authority.
The tax authority shall implement automatic tax exemptions and reductions for taxpayers based on data, risk management criteria, automated processing procedures, and information security. The tax authority is responsible for implementing automatic tax exemptions and reductions in stages, in accordance with actual conditions, infrastructure, and information technology applications.
Authority to decide on tax exemptions, tax reductions, non-collection of taxes, and non-taxable status:
a) The head of the tax administration agency decides on tax exemptions, tax reductions, non-collection of taxes, and non-taxable status, except in cases stipulated in point b of this clause;
b) The tax authority shall decide on tax exemptions and reductions in cases of automatic tax exemptions and reductions as stipulated in Clause 3 of this Article;
c) The head of the tax administration agency shall decide on the recovery of tax exemptions and tax reductions in cases where tax exemptions and reductions have been granted as stipulated in Clauses 1 and 3 of this Article.
The Government shall provide detailed regulations for Clause 1 of this Article and the following contents: the time limit for receiving and processing applications for tax exemption, tax reduction, non-collection of tax, and non-taxable status.
The Minister of Finance shall specify in detail Clauses 2, 3, and 4 of this Article and the following contents: dossiers for tax exemption, tax reduction, non-collection of tax, and non-taxable status; responsibilities of tax authorities in receiving, processing, and responding to information on dossiers for tax exemption, tax reduction, and non-collection of tax; procedures for resolving tax exemption, tax reduction, non-collection of tax, recovery of tax exemption funds, and recovery of tax reduction funds.

Section 5. WRITE-OFF AND CANCEL OF TAX DEBTS

Article 20. Writing off tax debts

Cases where tax debts are written off:
a) The taxpayer is a deceased person, a person declared dead by a court, a missing person, or a person lacking legal capacity;
b) The taxpayer has submitted a dissolution decision to the business registration authority to carry out the dissolution procedures. The business registration authority has notified the taxpayer that the dissolution procedures are underway on the national business registration information system, but the taxpayer has not yet completed the dissolution procedures;
c) The taxpayer has been notified by the Court that their application for bankruptcy proceedings has been accepted, or their tax debt has been written off as requested by the Court. in accordance with the law on rehabilitation and bankruptcy;
d) The taxpayer is no longer operating at the address registered with the business registration authority or the tax authority;
d) Taxpayers whose business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, household business registration certificate, establishment and operation license, professional license, branch or representative office registration certificate, business location registration certificate, or e-commerce platform registration or operating license has been revoked by the competent authority;
e) Taxpayers whose rights to exploit and use land and minerals granted or allocated to them are effectively restricted due to reasons attributable to competent state agencies, resulting in outstanding financial obligations related to land and minerals.
The head of the tax administration agency decides on the write-off of tax arrears and terminates the validity of the decision to write off tax arrears.
The tax authorities monitor the outstanding tax debts that have been written off and implement operational measures to urge the recovery of these debts.
Taxpayers are temporarily exempt from late payment penalties during the period of tax debt deferral. After the tax debt deferral decision expires, the tax authorities will calculate the full late payment penalty from the tax payment deadline as prescribed, except in the case specified in point e, clause 1 of this Article.
The Government shall provide detailed regulations for this Article and the following contents: the duration and amount of tax debt to be written off; the cases in which the debt write-off decision is terminated; the responsibilities of state agencies, the methods, and the criteria for determining the cases specified in point e, clause 1 of this Article.
The Minister of Finance shall prescribe the procedures and documents for writing off tax debts.

Article 21. Cancellation of tax arrears

Cases where tax debts can be written off:
a) A deceased individual, an individual declared dead by a court, or an individual lacking legal capacity, who has no assets, including inherited assets;
b) Enterprises, cooperatives, and cooperative unions that have been declared bankrupt by the Court and have paid their debts in accordance with the law on rehabilitation and bankruptcy, but no longer have assets;
c) Taxpayers not falling under the cases specified in points a and b of this clause, where the tax authorities have applied coercive measures as prescribed in point h, clause 1, Article 49 of this Law , and the outstanding tax amount has been overdue for more than 10 years since the deadline for payment but is unrecoverable;
d) Cases affected by widespread natural disasters, catastrophes, or epidemics that have been considered for exemption from late payment penalties as stipulated in Clause 5, Article 16 of this Law , and have been granted extensions for tax payments, other charges, late payment penalties, and fines as stipulated in Point a, Clause 7, Article 14 of this Law, but are still unable to recover production and business and are unable to pay outstanding taxes.
Taxpayers who are individuals, individual business owners, household business owners, family heads, private enterprise owners, and single-member limited liability companies whose tax debts have been written off as stipulated in point c, clause 1 of this Article must repay the State the amount of tax debt that was written off before resuming production, business, or establishing a new production or business facility.
The Chairman of the Provincial People’s Committee shall report to the Provincial People’s Council on the results of tax debt write-offs in the province. The Ministry of Finance shall report to the Government on the results of tax debt write-offs for submission to the National Assembly during the state budget settlement.
The Government shall provide detailed regulations for point d, clause 1 of this Article and the following contents: conditions for writing off tax debts; Authority to write off tax debts; time limit for processing tax debt write-off applications; responsibilities of organizations and individuals in coordinating the recovery of written-off tax debts.
The Minister of Finance shall prescribe the dossier, procedures, and process for writing off tax debts and the cases stipulated in points a, b, c of Clause 1 and Clause 2 of this Article.

Section 6. TAX AUDIT

Article 22. Tax Inspection

Principles of tax audit:
a) Apply risk management and information technology in tax audits; prioritize online and remote audits using electronic data;
b) Comply with legal regulations and not hinder the normal operations of taxpayers;
c) Tax audits aim to assess the completeness, accuracy, and honesty of tax declarations and payments, as well as the taxpayer’s compliance with tax laws;
d) Tax audits conducted by tax authorities shall not overlap in content, scope, or timing between inspection, examination, and State Audit agencies, except in cases where there is evidence or grounds for violations requiring re-examination;
d) Verify the determination of related-party transaction prices by taxpayers according to the arm’s length principle and the economic nature of the activities and transactions, determining the tax liability corresponding to the value created from the economic nature of the taxpayer’s business activities and transactions; do not recognize related-party transactions that do not adhere to the arm’s length principle and reduce the tax liability of the enterprise.
Tax audit at the tax authority’s office:
a) Tax audits at the tax administration office are conducted based on tax records and tax management databases available on the Tax Management Information System; customs authorities conduct physical inspections of exported and imported goods when necessary and eligible;
b) The tax authorities have the right to request taxpayers to provide explanations, supplement information and documents; issue decisions on tax assessment, handle administrative violations related to tax management, or transfer the case for inspection at the taxpayer’s premises;
c) Post-clearance inspection shall be carried out in accordance with the provisions of customs law.
On-site tax audit at the taxpayer’s premises:
a) The tax authority conducts tax audits in the following cases: cases where the file is subject to pre-refund audit; cases where the file is subject to post-refund audit for files that were previously eligible for pre-refund audits, based on the risk management principle in tax administration and within 5 years from the date of issuance of the refund decision; cases where there are signs of violations of tax laws; cases selected according to a plan or thematic program; cases at the request or suggestion of an agency or authorized person; High-risk taxpayers fall under the following cases: division, separation, merger, consolidation, conversion of business type, bankruptcy, dissolution, cessation of operations, corporatization, termination of tax identification number, relocation of business; cases specified in point b, clause 2 of this Article; cases of inspection at the request of resolving tax complaints and denunciations; cases of tax exemption, tax reduction, or non-collection applications from high-risk taxpayers;
b) The customs authority shall conduct tax inspections at the taxpayer’s premises in the cases specified in point a of this clause; post-clearance inspections shall be carried out in accordance with the law on customs; and inspections of the conditions for applying tax policies shall be conducted in accordance with relevant laws.

During the inspection process, customs authorities conduct physical inspections of exported and imported goods when necessary and if they meet the requirements;

c) For cases selected according to plan, thematic cases, and cases of division, separation, merger, consolidation, conversion of business type, bankruptcy, dissolution, cessation of operations, equitization, termination of tax code validity, and relocation of business premises, the tax authority shall conduct an inspection at the taxpayer’s headquarters no more than once a year. This regulation does not apply to re-inspection cases as stipulated in point a, clause 6 of this Article;
d) The tax audit period shall not exceed 20 days from the date of announcement of the audit decision; if necessary, it may be extended once, but not exceeding 20 days. The tax audit period for enterprises with related-party transactions shall not exceed 40 days; if necessary, it may be extended once, but not exceeding 40 days. If it is necessary to collect and exchange information with foreign tax authorities, the tax audit period may be extended, but not exceeding 2 years.

The inspection period stipulated in this section does not include any periods of inspection suspension as notified by the tax authorities.

Rights and obligations of taxpayers during tax audits.
a) The rights of taxpayers during tax audits are exercised in accordance with the provisions of points e and r, Clause 1, Article 37 of this Law and the provisions of the law on specialized audits;
b) The obligations of taxpayers during tax audits are carried out in accordance with the provisions of point p, clause 2, Article 37 of this Law and the provisions of the law on specialized inspections.
Duties and powers of tax authorities in tax inspection:
a) The heads of tax administration agencies at all levels have the following duties and powers: issuing inspection decisions; adjusting inspection decisions; revoking inspection decisions; directing inspection teams to carry out the inspection in accordance with the content and timeframe specified in the tax inspection decision; applying measures stipulated in Article 23 of this Law ; temporarily suspending, postponing, or extending the inspection period; deciding on handling administrative violations in tax management within their authority or concluding the inspection or notifying the inspection results or recommending that competent authorities conclude and issue decisions on handling administrative violations in tax management; transferring files to the inspection agency for inspection in complex and wide-ranging cases or transferring inspection files to the investigative agency in accordance with the law in cases where tax inspections reveal tax violations with signs of tax evasion or tax fraud to the extent that criminal liability must be pursued; resolving complaints and denunciations within their authority;
b) The head of the inspection team has the following duties and powers: to organize and direct the members of the inspection team to correctly implement the contents of the inspection decision; to request taxpayers to provide information, documents, and explanations on issues related to the tax inspection; to apply measures stipulated in Clause 2, Article 23 of this Law ; to decide on the sealing of documents and goods (if any) of the inspected entity when there are grounds to believe that there is a violation of tax law; to prepare a tax inspection report; if the tax inspection report clearly identifies the administrative violation, the tax inspection report of the tax authority shall be considered an administrative violation report; and to report the inspection results to the person who issued the inspection decision.
c) Members of the inspection team, when conducting tax inspections, have the following duties and powers: to perform tasks as assigned by the head of the tax inspection team; to request taxpayers to provide information, documents, and explanations on issues related to the tax inspection content assigned by the head of the team; and to report the results of the assigned tasks to the head of the tax inspection team.
Re-examination during tax audits.
a) Cases requiring re-examination:

The tax authority conducts a re-examination of cases that have already been concluded and decisions on administrative violations in tax management issued in the following cases: issuing an inspection decision beyond its authority; violations of procedures during the inspection process leading to discrepancies in the content of the inspection conclusion and the decision on administrative violations in tax management; errors in the application of the law when handling administrative violations in tax management and the inspection conclusion; the content of the conclusion and handling of administrative violations in tax management is inconsistent with the evidence collected during the inspection; the person issuing the inspection decision, the head of the inspection team, or members of the inspection team intentionally falsify case files or intentionally conclude and handle administrative violations in tax management contrary to the law; there are signs of serious violations of the law in the field of taxation by the taxpayer within the scope of the tax inspection decision that were not fully discovered through the tax inspection.

Customs authorities conduct re-examinations of cases showing signs of tax law violations by taxpayers within the scope of a tax audit decision, but which have not been audited, detected, concluded, or have been concluded but not fully or accurately;

b) Authority to re-examine: the higher-level tax authority has the authority to re-examine cases handled by lower-level tax authorities;
c) The re-inspection period shall be in accordance with the provisions of point d, clause 3 of this Article;
d) The statute of limitations for re-inspection is 2 years from the date of signing the inspection conclusion and the decision on handling administrative violations in tax management;
d) When conducting a re-inspection, the person who made the inspection decision, the head of the inspection team, and the members of the inspection team shall perform their duties and exercise their powers as prescribed in Clause 5 of this Article.
The Minister of Finance shall provide detailed regulations for this Article.

Article 23. Measures to be applied in tax audits in cases of suspected tax evasion.

Gather information related to cases showing signs of tax evasion:
a) The head of the tax administration agency has the right to request relevant agencies, organizations, and individuals involved in cases of suspected tax evasion to provide information in writing or respond directly. The tax authority has the right to access data from accounting software, electronic invoices, and cash registers of taxpayers suspected of tax evasion;
b) Agencies, organizations, and individuals requested to provide information as stipulated in point a) of this clause are responsible for providing the information accurately, within the requested timeframe, and to the requested address, and are liable for the accuracy and truthfulness of the information provided.
Temporarily seize documents related to cases showing signs of tax evasion:
a) The head of the tax administration agency or the head of the tax inspection team decides to temporarily seize documents related to cases showing signs of tax evasion;
b) The temporary seizure of documents related to cases showing signs of tax evasion is applied when it is necessary to establish grounds for determining the act of tax evasion;
c) When temporarily seizing documents related to cases showing signs of tax evasion, the head of the tax inspection team must draw up a seizure record and is responsible for safeguarding the seized documents;
d) The tax authority must provide one copy of the temporary seizure decision and the temporary seizure record related to the case of suspected tax evasion to the organization or individual whose documents were seized.

Section 7. TAX DETERMINATION

Article 24. Tax Assessment

Principles of tax assessment:
a) Tax assessment must be based on tax administration principles, tax calculation bases, and tax calculation methods as prescribed by tax laws and customs laws;
b) The tax authority determines the amount of tax payable or determines each element and basis for calculating the tax to determine the amount of tax payable.
Cases where tax authorities determine tax liability:
a) Failure to register for tax; failure to file tax returns; failure to submit supplementary tax documents as required by the tax authorities; or filing tax returns that are incomplete, untruthful, or inaccurate regarding the basis for tax calculation;
b) Tax returns have been submitted but the factors forming the basis for calculating the tax base cannot be determined, or the factors forming the basis for calculating the tax base can be determined but the amount of tax payable cannot be calculated automatically;
c) Failure to reflect, or incomplete, untruthful, or inaccurate reflection of data in accounting records to determine tax obligations;
d) Failure to present accounting books, invoices, receipts, and other necessary documents related to determining the amount of tax payable within the prescribed time limit;
d) Failure to comply with tax audit decisions as prescribed;
e) Buying, selling, exchanging, and accounting for and declaring taxes based on the value of goods and services that does not reflect the actual payment price or the usual market transaction value, thereby reducing the tax liability;
g) Purchasing or exchanging goods using illegal invoices or documents, or illegally using invoices or documents where the goods or services are genuine as determined by the competent authority and have been declared for tax purposes;
h) Using documents or records that do not accurately reflect the nature or actual value of a transaction to reduce tax obligations. Conducting transactions that do not reflect their true economic nature for the purpose of reducing tax obligations;
i) Failure to comply with regulations regarding the obligation to declare and determine the price of related-party transactions, or failure to provide information as required by tax management regulations for enterprises with related-party transactions.
The Government shall regulate the following: the basis for tax assessment; the method of tax assessment; the authority and procedures for tax assessment; and the responsibilities of taxpayers, tax declarants, and tax authorities in tax assessment.

Article 25. Determination of taxes on exported and imported goods

Cases where customs authorities determine taxes on exported and imported goods:
a) Taxpayers rely on illegal documents, records, or data to declare and calculate taxes; fail to declare taxes or declare inaccurately, incompletely, or untruthfully the content related to determining tax obligations;
b) Exceeding the time limit prescribed by customs law, other relevant laws, or a written request from the customs authority. where the taxpayer fails to provide, refuses, or delays providing records, accounting books, documents, vouchers, data, and figures related to accurately determining the amount of tax payable, exempted, reduced, refunded, non-collected, or not subject to tax as prescribed;
c) The taxpayer fails to provide proof, explanation, or fails to provide explanation within the prescribed time limit regarding matters related to determining tax obligations as required by law;
d) The taxpayer fails to record, or records incompletely, untruthfully, or inaccurately, figures in accounting books, records, documents, data, and accounting materials to determine tax obligations;
d) The customs authority has sufficient evidence to determine that the declared value, code, and origin of goods are inaccurate, affecting the amount of tax payable and preferential treatment;
e) Transactions that are not in accordance with their economic nature or actual circumstances, affecting the amount of tax payable, exempted, reduced, refunded, non-collected, or not subject to tax;
g) The taxpayer is unable to calculate the amount of tax payable themselves;
h) Taxpayers Failure to comply with the customs authority’s inspection decision;
i) Other cases where the customs authority or other agency discovers that the declaration or calculation of taxes is not in accordance with the law.
The customs authority determines the amount of tax payable based on the following grounds: actual goods exported or imported; tax base and tax calculation method; tax management database and trade database; customs documents; accounting documents, books, records, data, inspection results, conclusions of competent authorities or legally effective judgments and decisions of the Court, and other information related to exported or imported goods.
The Government shall provide detailed regulations for Clauses 1 and 2 of this Article and the following contents: methods for tax assessment; authority and procedures for tax assessment; responsibilities of taxpayers, tax declarants, and customs authorities in tax assessment.

Chapter III

ELECTRONIC INVOICES, ELECTRONIC DOCUMENTS

Article 26. Electronic invoices

An electronic invoice is an invoice in the form of electronic data created by organizations, business households, and individuals engaged in the sale of goods or provision of services to record information on the sale of goods or provision of services in accordance with tax and accounting laws.
Electronic invoices include electronic invoices with tax authority codes, electronic invoices without tax authority codes, and electronic invoices generated from cash registers connected to the tax authority’s data system.
Target users of electronic invoices:
a) Taxpayers use electronic invoices with tax authority codes, electronic invoices without tax authority codes, and electronic invoices generated from cash registers connected to the tax authority’s data system as prescribed by the Government;
b) Household businesses and individual businesses that are not required to use electronic invoices according to government regulations, and enterprises, economic organizations, and organizations that need to use electronic invoices, must declare and pay taxes before the tax authority issues electronic invoices with codes for each transaction of selling goods or providing services.
Electronic invoicing services include providing solutions for creating, transmitting, and storing electronic invoices with or without codes, and electronic invoices generated from cash registers connected to the tax authority . Organizations providing electronic invoicing services must meet the technical and personnel requirements, ensure information security and data confidentiality as prescribed by the Minister of Finance, and are responsible for coordinating with the tax authority in exchanging and providing information for tax management purposes.
Principles, rights, and responsibilities for creating, managing, and using electronic invoices:
a) Organizations, business households, and individual businesses must issue electronic invoices when selling goods or providing services to buyers in a standard data format and must include all the required information as stipulated by tax and accounting laws, ensuring that the invoices fully and truthfully reflect the economic transactions that have occurred. They are legally responsible for the accuracy of the invoices issued, except in cases where the use of electronic invoices is not required according to government regulations;
b) The registration, management, and use of electronic invoices must comply with the provisions of the law on electronic transactions, the law on accounting, and the law on taxation;
c) The timing of issuing electronic invoices shall comply with the regulations of the Government;
d) Taxpayers are responsible for implementing a technical infrastructure system that meets the requirements for connecting, storing, securing, and retrieving electronic invoices in accordance with standard formats and legal regulations;
d) Electronic invoice data is managed centrally and uniformly to build a database of invoices; it is connected and shared with relevant agencies and organizations to serve state management and protect the rights of buyers.

The tax authority is responsible for organizing, building, managing, and operating the electronic invoice data system. Based on the results of risk analysis, the tax authority applies appropriate management measures, including suspending or temporarily suspending the use of electronic invoices in cases with high tax and invoice risks;

e) Organizations providing electronic invoicing services are responsible for establishing mechanisms for checking, detecting, and warning about the use of electronic invoices and providing information to the tax authorities;
g) Buyers have the right and responsibility to request electronic invoices from sellers when purchasing goods and services; and are entitled to incentives as prescribed by law.
The Government shall regulate the following: types of electronic invoices; users; content and timing of electronic invoice issuance; cases where electronic invoices are not required; cases where the use of electronic invoices is free of charge; duties, powers, and responsibilities of organizations and individuals in managing and using electronic invoices.
The Minister of Finance shall regulate the following matters: registration for the use of electronic invoices; electronic invoice format; authorization for the creation of electronic invoices; processing of already created electronic invoices; sample symbols, symbols and reference samples of electronic invoices; conversion to the application of electronic invoices; criteria for identifying high-risk taxpayers in the registration for the use of electronic invoices; cases of discontinuation or temporary suspension of the use of electronic invoices; measures to encourage buyers to obtain invoices when purchasing goods and services and to reward consumers who report sellers who fail to create and deliver electronic invoices, with the state budget ensuring this in the annual recurrent expenditure budget as prescribed by law.

Article 27. Electronic documents

Electronic documents are tax, fee, or levy collection documents or tax deduction documents in electronic data form issued to taxpayers by tax authorities or organizations responsible for tax deduction using electronic means.
Principles for creating, managing, and using electronic documents
a) The registration, management, and use of electronic documents must comply with the laws on electronic transactions, accounting laws, and tax laws;
b) Organizations creating electronic documents must fully and truthfully reflect the transactions that occur and are legally responsible for the accuracy of the documents they create.
Electronic document services include services providing solutions for creating, transmitting, and storing electronic documents. Organizations providing these services must meet the technical requirements and ensure data security and confidentiality as prescribed by the Minister of Finance.
The government will provide detailed regulations. The following information is included: types of electronic documents; content and timing of electronic document creation; methods of creating electronic documents and electronic tax administrative documents; connection and data transmission of electronic documents; cases where the service is free of charge; duties, powers, and responsibilities of organizations and individuals in managing and using electronic documents.
The Minister of Finance shall specify the following details: registration for the use of electronic documents; electronic document format; processing of created electronic documents; sample symbols, electronic document symbols, and sample electronic documents for reference.

Chapter IV

INTERNATIONAL COOPERATION ON TAXATION AND INTERNATIONAL TAX ADMINISTRATION

Article 28. Scope of international cooperation on taxation and international tax administration

Signing and participating in international treaties, agreements, international forums on taxation, and other international organizations.
Implement international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory, for the purpose of tax administration.
Fulfilling membership obligations under international treaties and agreements to which the Socialist Republic of Vietnam is a party or signatory, and international tax forums on taxation serving tax administration.

Article 29. Principles of international cooperation on taxation and international tax administration.

Respect for national sovereignty, equality, and mutual benefit.
Comply with international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a party or signatory.
Ensuring the confidentiality of information and the legitimate rights of taxpayers in accordance with Vietnamese law and international treaties and agreements to which the Socialist Republic of Vietnam is a signatory or party to international commitments on taxation.

Article 30. Content of international tax administration by tax authorities

The subjects of international tax administration are organizations and individuals falling within the scope of application of international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory.
The role of tax authorities in international tax administration:
a) To advise the Minister of Finance on proposing the competent agencies and individuals to sign and implement the rights, obligations, and safeguard the interests of the Socialist Republic of Vietnam under international treaties;
b) Negotiating, signing, and implementing international tax commitments to implement Double Taxation Avoidance Agreements, including: Bilateral Agreement Procedures (MAP), and Advance Pricing Agreements (APAs).

In this context, a MAP (Maintenance Measure) is a written agreement between the Vietnamese tax authority and the tax authority of a country or territory that has signed a Double Taxation Avoidance Agreement with Vietnam. Its purpose is to resolve tax disputes for taxpayers, preventing double taxation on the same income or assets, or to address incorrect taxation by a tax authority of another country under a Double Taxation Avoidance Agreement. An APA (Advanced Partnership Agreement) is a written agreement between the tax authority and the taxpayer (unilateral APA) or between the Vietnamese tax authority and the taxpayer and the tax authority of a country or territory that has signed a Double Taxation Avoidance Agreement with Vietnam (bilateral or multilateral APA). This agreement aims to predetermine the pricing method in related-party transactions, consistent with the arm’s length principle, to serve as a basis for determining the corporate income tax liability of the related-party transaction enterprise over a specific period.

c) Negotiating, signing, and implementing international commitments on taxes for exported and imported goods;
d) Guidance on the implementation and processing of dossiers applying for Double Taxation Avoidance Agreements and other international tax treaties;
d) Exploiting and exchanging information on taxpayers and cooperating on tax matters with foreign tax authorities in accordance with international treaties and agreements on taxation. of which the Socialist Republic of Vietnam is a member or signatory, and the International Tax Forum serves the purpose of tax administration;
e) Cooperation and other administrative assistance on taxation with foreign tax authorities and international organizations in accordance with Vietnamese law and international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory;
g) Implementing the provisions on global minimum tax rates, tax administration for related-party transactions and other membership obligations to which the Socialist Republic of Vietnam is a member or signatory;
h) Organize the collection and verification of information from agencies, organizations, and taxpayers in accordance with the information exchange standards of the Global Forum on Transparency and Information Exchange for Tax Purposes.
The Minister of Finance shall prescribe the content, process, and procedures for signing and implementing international commitments as stipulated in point b, clause 2 of this Article.
The Government shall provide detailed regulations for points e, g, and h of Clause 2 of this Article.

Article 31. Principles for implementing MAP and APA

Any agreements reached to implement the MAP under the Double Taxation Avoidance Agreements signed and in force by the Socialist Republic of Vietnam shall be implemented in accordance with the provisions of those Double Taxation Avoidance Agreements.
The application of the APA mechanism is carried out on the basis of a request from the taxpayer, and the agreement between the tax authority and the taxpayer through unilateral, bilateral, and multilateral agreements between the tax authority, the taxpayer, and the relevant foreign tax authority or territory, as decided by the head of the tax authority in accordance with the regulations of the Minister of Finance.
The application of the APA mechanism must be based on taxpayer information and databases used in tax management for enterprises with related-party transactions, including: commercial databases; tax management databases; information and data of enterprises publicly disclosed on the stock market; information and data published on domestic and international commodity and service exchanges; information and data officially published or provided to tax authorities by ministries, sectors, and state agencies in accordance with the law; and information collected through international cooperation on taxation exchanged by tax authorities of countries and territories under agreements on double taxation avoidance, tax administration assistance, and multilateral information sharing mechanisms.
An APA takes effect from the tax period in which the APA is signed, or from the year immediately following the year of signing, based on the terms agreed upon by the tax authority and the taxpayer in the agreement.

Chapter V

RISK MANAGEMENT, COMPLIANCE MANAGEMENT, TECHNOLOGY APPLICATION, DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 32. Principles for applying risk management, compliance, and digital transformation in tax administration.

Tax authorities apply risk management and compliance management in order to:
a) Improve the efficiency of tax administration and optimize the resources of tax administration agencies;
b) To create a transparent and fair business environment and encourage taxpayers to voluntarily comply with tax laws; to protect the legitimate rights and interests of taxpayers;
c) Preventing, detecting, stopping, and promptly addressing acts of non-compliance with tax laws.
The application of risk management and compliance management must ensure the following principles:
a) Ensuring objectivity, transparency, compliance with the law, and non-discrimination;
b) Based on objective, comprehensive, and up-to-date data analysis;
c) Applying management measures appropriate to the specific characteristics, level of compliance, and risk level of each group and category of taxpayers;
d) Prioritize the application of modern information technology and automation in data collection, processing, and assessment of compliance levels and risk levels.
Tax authorities are implementing digital transformation and automating management processes based on the application of science, technology, and big data.
Transactions between taxpayers and tax authorities shall be conducted electronically through the Tax Management Information System, except in certain special cases as stipulated by the Government.
Agencies and organizations shall use electronic documents provided by the tax authorities and shall not require taxpayers to present paper documents if the data is already available in the state agency’s shared database.
The Government shall provide detailed regulations for Clause 4 of this Article.

Article 33. Risk management in tax administration

The tax authorities apply risk management in the management of tax registration, tax declaration, other revenue, tax payment, other revenue, tax debt, other revenue, tax refund, other revenue, tax inspection, management and use of invoices and documents, and other operational activities.
Customs authorities apply risk management to decide on tax inspections during customs procedures and other operational activities related to exported, imported, and transit goods in accordance with customs laws.
Risk management in tax administration operations includes collecting and processing tax information; developing criteria and organizing the assessment and classification of risk levels in tax administration; and organizing the implementation of appropriate tax management measures.
Tax authorities utilize the Tax Management Information System to integrate and process data for the application of risk management and automation in tax administration operations.
The Minister of Finance shall prescribe the following: criteria for assessing and classifying risk levels and the application of risk management in tax administration operations.

Article 34. Compliance management in tax administration

Tax authorities implement compliance management to allocate resources efficiently, encourage voluntary compliance, and create a fair business environment, including:
a) Develop a system for evaluating and classifying the level of tax law compliance of taxpayers, while maintaining electronic records for each taxpayer, including information on: frequency of tax law violations; nature and severity of violations; level of cooperation with tax authorities in carrying out tax procedures, inspections, and compliance with violation handling decisions; and other information related to tax obligations;
b) Combining public awareness campaigns, support, and incentives to encourage voluntary compliance with inspection and monitoring measures based on assessments of compliance levels, risk levels, and compliance behavior of taxpayers;
c) Applying a preferential regime to taxpayers who comply well with tax laws and are willing to connect and share electronic data with tax authorities, including data on accounting records, invoices, vouchers, and documents related to tax obligations through the Tax Management Information System as prescribed by the Government.

The government specifies the conditions, scope, and form of application of preferential treatment for taxpayers who comply with the law.

Customs authorities shall uniformly apply the management of legal compliance for taxpayers, including: building and managing taxpayer records; developing criteria, indicators, and organizing the assessment of legal compliance of taxpayers; supporting and encouraging taxpayers to improve their compliance capacity; applying inspection, supervision, post-clearance inspection, and other operational measures according to the level of legal compliance of taxpayers as prescribed by law.
The Minister of Finance shall prescribe the criteria for evaluating taxpayers’ compliance with the law and compliance management activities in tax administration.

Article 35. Tax Management Information System

The tax management information system processes data centrally and is integrated; it provides full-process online public services and digital services for taxpayers; and it ensures the collection, processing, storage, updating, and management of accurate, complete, and timely information and data. The entire process is recorded and historyed on the system.
The tax management database is built, developed, and operated on a digital data platform, connected and synchronized with the national database system, databases of ministries and agencies, international cooperation organizations, and related organizations. Tax authorities have the right to collect, access, use, and procure commercially available databases on the market in accordance with the law.
The Minister of Finance shall prescribe technical standards and build information technology infrastructure to facilitate the connection, exchange of information, and sharing of data with relevant parties in accordance with the law. Ministries, ministerial-level agencies, government agencies, local governments, and relevant units are responsible for building and deploying information technology systems that meet the requirements for connection and exchange of information through the national data integration and sharing platform as prescribed, and ensuring the accuracy, completeness, and timeliness of the data provided.
The tax administration agency uses the Tax Management Information System to issue automated tax administrative documents, notices, and decisions based on business processes, management criteria, and data in the system. These automated tax administrative documents, notices, and decisions are signed with the digital signature of the tax administration agency and have the same legal validity as paper documents. The processing is recorded and stored in the Tax Management Information System, allowing taxpayers to search for suggestions, provide feedback, and request clarification on related information.

Article 36. Ensuring information security and managing information technology risks.

Implement information technology risk management in tax administration in accordance with the law.
Ministries, ministerial-level agencies, government agencies, local authorities, relevant units, and tax administration agencies are responsible for:
a) Ensuring cybersecurity and data security for taxpayers throughout the entire process of building, deploying, and operating the Tax Management Information System;
b) Implement information technology risk management in tax administration;
c) Ensuring that the rights and obligations of taxpayers are fully protected in the event of technological incidents, without interrupting the fulfillment of their tax obligations.
In the event of a technical malfunction in the Tax Management Information System when taxpayers conduct electronic transactions, resulting in the inability of taxpayers to fulfill their tax obligations within the prescribed deadline, the taxpayer will not be subject to administrative penalties for tax management violations, will not be charged late payment interest, and the time taken to process tax returns will not be counted towards the tax authority’s processing time.
The Government shall provide detailed regulations for this Article.

Chapter VI

RIGHTS, OBLIGATIONS; DUTIES AND POWERS OF RELATED PARTIES IN TAX ADMINISTRATION

Article 37. Rights and obligations of taxpayers

Taxpayers have the following rights:
a) To receive support and guidance in fulfilling tax obligations; to be provided with information and documents to exercise tax obligations and rights;
b) To search, view, print, and use electronic documents that taxpayers have submitted to the Tax Management Information System in accordance with this Law and the law on electronic transactions; to request the withholding organization to issue electronic withholding certificates;
c) Signing contracts with tax agents and customs clearance agents to perform tax agency and customs clearance services; being authorized to declare and pay taxes on behalf of others in accordance with the laws on taxation, tax administration, and customs;
d) To be granted preferential treatment as prescribed by law on tax and customs management if all conditions for preferential treatment as prescribed by law are met;

(d) To check the status of tax obligations and receive notifications of outstanding tax amounts via electronic transaction accounts provided by the tax authorities;

e) To receive notices, decisions, minutes, and conclusions related to the determination of tax obligations from competent authorities when conducting inspections, examinations, and audits;
g) To be informed about the calculation of taxes, other charges, tax assessments, and the handling of taxes and other charges; to reserve opinions and provide explanations; to know the deadline for resolving tax refunds, the amount of tax not to be refunded, and the legal basis for the non-refundable amount;
h) It is not necessary to submit documents or information already available in tax records held by the tax authorities, except in cases where there are changes to the content or at the request of the tax authorities for tax audit purposes;
i) To be required to confirm the fulfillment of tax payment obligations;
k) Information shall be kept confidential in accordance with the provisions of Article 7 of this Law ;
l) To file complaints and lawsuits against administrative decisions and actions related to taxation that affect the legitimate rights and interests of taxpayers;
m) To report violations of the law by tax officials, organizations, or other individuals in accordance with the law on reporting violations;
n) To be compensated for damages in accordance with the law on the State’s liability for compensation if the tax authorities or tax officials cause unlawful damage;
o) Not subject to administrative penalties for violations of tax and invoice management, and not charged late payment interest in cases where the taxpayer fulfills tax and invoice obligations based on administrative documents or decisions of tax authorities or competent state agencies related to the determination of the taxpayer’s tax and invoice obligations;
p) To be required to inspect exported and imported goods related to tax obligations;
q) To request verification and correction of information if discrepancies are found in documents for payment of state budget funds or data provided by the tax authorities;
r) When the tax authorities conduct a tax audit, the taxpayer has the right to refuse the audit. The right to conduct an inspection at the taxpayer’s premises without a decision from a competent authority; to refuse an inspection at the tax administration office without a notice requesting explanation, additional information, or documents from the tax administration office; to refuse to provide information or documents unrelated to the inspection content or classified as state secrets, except as otherwise provided by law; to explain issues related to the inspection content and reserve their opinions; to file complaints, lawsuits, and claims for compensation for damages as prescribed by law; to denounce violations of the law during the tax inspection process; and other rights as prescribed by law on specialized inspections.
Taxpayers have the following obligations:
a) Register for tax purposes and use the tax identification number as prescribed;
b) Declare tax returns accurately, truthfully, completely, and on time; be legally responsible for the accuracy, truthfulness, and completeness of tax returns and documents provided to the tax authorities during the tax processing process;
c) Pay all taxes, other charges, late payment penalties, and fines in full and on time. If the tax authority has provided an identification code for the amount due, the taxpayer shall pay according to that identification code;
d) Comply with accounting and statistical regulations, and use invoices and supporting documents as prescribed;
d) Accurately, truthfully, and completely record all activities that give rise to tax obligations, tax deductions, and transactions that require tax declaration;
e) Prepare and issue invoices and documents to buyers in accordance with the quantity, type, and actual payment value when selling goods or providing services as prescribed by law;
g) Provide accurate, complete, and timely information and documents related to the determination of tax obligations in paper or electronic form; provide information to tax authorities to facilitate information exchange with foreign tax authorities in accordance with international treaties and agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory; explain the calculation of taxes, other revenues, tax declarations, other revenues, and tax payments as requested by tax authorities;
h) Comply with decisions, notices, and requests of tax authorities and tax officials in accordance with the law;
i) Be responsible for fulfilling tax obligations and other payments as prescribed by law, including in cases where the legal representative or authorized representative acts on behalf of the taxpayer in violation of tax and other payment procedures;
k) Operating the technical infrastructure to facilitate electronic transactions and connect tax obligation information with tax authorities;
l) Use tax-exempt goods and services, and other non-taxable income as declared, for the intended purposes; if the purpose changes, a new declaration must be made and taxes, other income, and any resulting charges must be paid in accordance with the law;
m) Taxpayers with related-party transactions must prepare, maintain, declare, and provide records of related-party transactions and related parties of the taxpayer, including related parties located abroad;
n) Taxpayers that are social enterprises are responsible for accurately, truthfully, and fully declaring all income from cooperation, sponsorship, and economic contracts with foreign organizations and individuals used for social and environmental purposes in accordance with tax laws and relevant laws;
o) Taxpayers must pay the amount of tax and other charges assessed according to the tax assessment decision of the tax authority. If the taxpayer disagrees with the amount of tax and other charges assessed by the tax authority, they must still pay that amount and have the right to request an explanation from the tax authority or to file a complaint or lawsuit regarding the tax assessment. The taxpayer is responsible for providing documents and evidence to support their complaint or lawsuit.
p) When the tax authorities conduct a tax audit, taxpayers are obligated to comply with the tax audit decision at the taxpayer’s premises; comply with notices requesting explanations, additional information, and documents from the tax authorities; promptly, fully, accurately, and truthfully provide information and documents related to the tax audit; sign the tax audit report within the time limit prescribed by law; and comply with the conclusions and decisions on handling the results of the tax audit.
The Minister of Finance shall prescribe detailed procedures for reviewing, adjusting information, and confirming the fulfillment of tax payment obligations at the request of taxpayers.

Article 38. Duties and powers of tax administration agencies and tax administration officials

Responsibilities of tax authorities and tax officials:
a) To organize and manage the collection of taxes in accordance with the provisions of tax law. Late payment penalties and fines collected from administrative violations are handled by tax authorities in accordance with the law on handling administrative violations;
b) Organize the management of revenue collection for other sources including: fees and charges as prescribed by the Law on Fees and Charges ; land use fees; land lease fees; mineral exploitation rights fees; water resource exploitation rights fees; sea area use fees; revenue from the conversion of ownership of enterprises and public service units; revenue from the transfer of capital, transfer of share purchase rights, and state capital contribution rights in enterprises; remaining after-tax profits after the allocation of funds as prescribed for enterprises with 100% state-owned charter capital, dividends and profits distributed to the state capital portion in enterprises as prescribed; and other revenues belonging to the state budget as prescribed by law.

For fees and charges not directly collected by tax authorities, the agencies and organizations assigned to collect fees and charges according to the Law on Fees and Charges shall carry out the collection management activities as prescribed in Clause 7, Article 39 of this Law .

For revenue items under the state management of other agencies or organizations but assigned to the tax administration agency for collection, the agency or organization managing the revenue is responsible for transferring information on determining financial obligations and payments to the state budget to the tax administration agency responsible for collection and is responsible for the accuracy, completeness, and timeliness of this information on financial obligations and payments to the state budget as prescribed by law. In case of changes to information related to determining financial obligations and payments to the state budget that has been transferred to the tax administration agency, the agency or organization managing the revenue is responsible for notifying the tax administration agency to adjust and inform the taxpayer of the amount of tax and other revenue items, late payment penalties, and fines payable.

c) Disseminating, publicizing, guiding, and explaining tax laws to taxpayers; publicly disclosing tax administrative procedures, voluntary compliance incentive programs, and preferential treatment at provincial and commune-level administrative service centers, on the Tax Management Information System, and through mass media; applying digital technology to improve the efficiency of supporting taxpayers in declaring, reporting, fulfilling tax obligations, and enhancing compliance with tax laws;
d) Providing and sharing taxpayer information to support tax administration as prescribed;
d) Confirm the fulfillment of tax obligations and process inquiries and adjustments to information in accordance with the procedures prescribed by law. Confirm the completion of transactions in cases where the taxpayer completes the transaction electronically;
e) Provide information on the taxpayer’s tax compliance status (including the amount of tax and other overpaid amounts), and notify the taxpayer of the outstanding tax amount via their electronic transaction account;
g) Compensate taxpayers for damages in accordance with the law on the State’s liability for compensation in cases of unlawful damage;
h) Conduct tax assessments at the request of competent state agencies to determine tax obligations;
i) Develop and operate electronic information systems, apply information technology and digital transformation in tax management; ensure data security and interoperability with the systems of relevant state agencies;
k) To perform accounting for tax revenue, other revenues, late payment penalties, fines payable, collected, exempted, reduced, written off, and refunded by tax authorities in accordance with the law on accounting and the law on the state budget;
l) Organize and implement tax statistics work in accordance with the law;
m) Managing taxes on cross-border transactions, the digital economy, e-commerce, digital assets, and newly emerging types and types of economic transactions;
n) Tax officials are responsible for handling tax files within the scope of the files, documents, and information provided by taxpayers, the tax management database, information provided by competent state agencies related to taxpayers, and the results of applying risk management in tax administration, ensuring compliance with their duties and responsibilities, tax laws, tax administration regulations, and other relevant laws. They are not responsible for the contents of documents and papers in tax files that have been previously approved, assessed, or processed by other competent authorities or individuals;
o) The tax authorities are responsible for assisting taxpayers in cases where taxpayers encounter difficulties in carrying out tax procedures.
Powers of the tax administration agency:
a) Requesting taxpayers to provide information and documents related to tax obligations, including information on investments, ownership, bank accounts, finances, and explanations related to tax declaration, calculation, and payment, and other revenues; requesting relevant organizations and individuals to provide information and documents for tax management purposes; exchanging information with foreign tax authorities in accordance with international treaties or agreements on taxation and coordinating the fulfillment of tax obligations; purchasing and using domestic and foreign information and data for tax management purposes; using information from national databases and specialized databases to manage taxes and resolve administrative procedures;
b) Conduct tax audits; determine taxes according to regulations; enforce administrative decisions on taxes; impose administrative penalties and publicize violations through mass media; apply preventive measures and ensure the enforcement of penalties as prescribed by law, including requiring temporary suspension of business operations, requiring business registration agencies to temporarily suspend changes to the registration details of enterprises, cooperatives, cooperative unions, partnerships, and business households while tax violations are being processed; authorize tax collection to organizations and individuals as prescribed by the Minister of Finance.
The Government shall provide detailed regulations for Clause 1 of this Article.

Article 39. Duties, responsibilities and powers of state agencies, inspection and supervision agencies, the Vietnam Fatherland Front, political and socio-professional organizations, social organizations, and socio-professional organizations in tax management.

The government has the following duties and powers:
a) To unify state management of tax administration, ensuring close coordination between sectoral and local authorities in tax management;
b) Extending the deadline for paying taxes, other fees, late payment penalties, and fines for entities, industries, and businesses facing exceptional difficulties during specific periods;
c) Report to the National Assembly, the Standing Committee of the National Assembly, and the President on the tax management situation as required.
The Ministry of Finance is responsible for assisting the Government in the unified management of state affairs regarding taxes and other revenues belonging to the state budget.
Ministries, ministerial-level agencies, and government agencies, within their respective areas of state management, have the following responsibilities:
a) Coordinate with the Ministry of Finance in implementing tax policies, tax management, digital transformation, and sharing information and data to prevent tax evasion, tax fraud, and revenue losses in business activities on digital platforms, e-commerce, cross-border services, new business models, and other business sectors;
b) Connecting and sharing information for tax management purposes with tax authorities electronically.
People’s Councils at all levels, within the scope of their duties and powers, decide on the annual budget revenue targets and supervise the implementation of tax laws in their localities.
People’s Committees at all levels, within the scope of their duties and powers, have the following responsibilities:
a) Directing relevant local agencies to coordinate with tax authorities to prepare estimates and organize the implementation of tax collection tasks and other state budget revenues in the area; carrying out asset seizure and auctioning of assets of taxpayers subject to enforcement of administrative decisions on tax management through asset seizure and auctioning of seized assets;
b) Coordinate with the Ministry of Finance, tax authorities, and other competent agencies in the management and implementation of tax laws;
c) Imposing administrative penalties and resolving complaints and denunciations related to the implementation of tax laws within its jurisdiction;
d) Performing the function of state management over fees, charges, and other revenues of the state budget not managed by tax authorities, within the jurisdiction of the People’s Committees at all levels.
State agencies and organizations assigned to manage the collection of other revenues belonging to the state budget shall organize the collection into the state budget in accordance with the provisions of specialized laws and shall apply the regulations on calculating late payment penalties and handling overpaid amounts as prescribed in this Law, and shall propose to competent state agencies to implement coercive measures prescribed in points c, d, and h of Clause 1, Article 49 of this Law , including:
a) Revenue from administrative fines collected by state agencies and organizations assigned to manage collection shall be handled in accordance with the provisions of the law on handling administrative violations;
b) Revenue remitted to the state budget in accordance with the law on the management and use of public assets from the management, use, and exploitation of public assets for business purposes, leasing, joint ventures, partnerships, and the disposal of public assets after fulfilling tax, fee, and levy obligations;
c) Fees for the right to use radio frequencies;
d) Receiving aid;
d) Late payment penalties for revenues under this category;
e) Other revenues as prescribed by law.
State agencies and organizations assigned to collect fees and charges shall implement Organizations that collect fees into the state budget in accordance with the Law on Fees and Charges are entitled to apply the regulations on calculating late payment penalties and handling overpaid amounts as prescribed in this Law, and to recommend that competent state agencies implement coercive measures as prescribed in points c, d, and h of Clause 1, Article 49 of this Law .
State agencies are responsible for providing taxpayer information to tax authorities through electronic means:
a) The agency issuing certificates and licenses is responsible for providing information on the content of investment registration certificates, business registration certificates, cooperative registration certificates, cooperative group registration certificates, household business registration certificates, information on owners, professional licenses, establishment and operation licenses, certificates of changes to business registration content of organizations and individuals, and providing other information as requested by the tax authorities;
b) The State Treasury provides information on the amount of taxes, other revenues, late payment penalties, and fines paid or refunded by taxpayers;
c) State management agencies for housing and land provide information on the current status of land use and house ownership of organizations, households, business households, and individual businesses;
d) The police agency shall provide and exchange information when detecting taxpayers engaging in tax-related violations with suspected criminal offenses; and provide information on exit and entry procedures, as well as information on the registration and management of taxpayers’ vehicles.
d) State management agencies for trade provide information on policies for managing export, import, and transit goods of Vietnam and foreign countries; and information on market management;
e) The court provides and exchanges information regarding the settlement of rehabilitation, bankruptcy, persons declared by the court or whose declarations are revoked as deceased, missing, or incapacitated, and information on inheritance under civil law;
g) State agencies shall provide complete, timely, and accurate information as requested by the tax authorities to implement international agreements or treaties on taxation to which the Socialist Republic of Vietnam is a member or signatory.
Duties and powers of the State Audit Office:
a) Conduct audits of the operations of tax administration agencies in accordance with the law on state auditing, the law on taxation, and other relevant legal provisions;
b) In cases where the State Audit Office directly audits a taxpayer in accordance with the Law on State Audit and makes recommendations regarding the taxpayer’s tax obligations and other revenues payable to the state budget, the State Audit Office is responsible for identifying the taxpayer’s violations in the field of tax management and sending the audit report or minutes to the taxpayer. The taxpayer is responsible for implementing the recommendations in the audit report or minutes of the State Audit Office. The tax authority shall base its actions on the administrative violations of the taxpayer as stated in the document prepared and sent by the State Audit Office to the tax authority to impose administrative penalties for tax management violations in accordance with the Law on Handling Administrative Violations and this Law. If the taxpayer disagrees with the recommendations of the State Audit Office, the taxpayer has the right to appeal the recommendations of the State Audit Office;
c) In cases where the State Audit Office does not directly audit the taxpayer but conducts an audit at a tax administration agency and the audit report contains recommendations related to the taxpayer’s tax obligations and other revenues payable to the state budget, the State Audit Office is responsible for identifying the taxpayer’s tax management violations and sending copies of relevant documents containing recommendations concerning tax obligations and other revenues. The tax authorities are responsible for implementing the recommendations of the State Audit Office . This applies even if the taxpayer disagrees with the tax obligations and other payments due. In this case, the taxpayer may submit a written request to the tax authorities and the State Audit Office to review their tax obligations and other payable amounts. Based on the taxpayer’s request, the State Audit Office, in coordination with the tax authorities, will conduct a thorough determination of the tax obligations. and other income of taxpayers who are liable according to the provisions of the law.
Duties and powers of the inspection agency:
a) Conduct inspections of the operations of tax administration agencies in accordance with the law on inspection, the law on taxation, and other relevant legal provisions;
b) In cases where the inspection agency directly inspects the taxpayer in accordance with the Law on Inspection and concludes on the taxpayer’s tax obligations and other payments due to the state budget, the inspection agency is responsible for identifying the taxpayer’s violations in the field of tax management and sending the inspection report, conclusion, or decision on post-inspection handling to the taxpayer. The taxpayer is responsible for implementing the conclusion or decision on post-inspection handling of the inspection agency. The tax administration agency shall base its actions on the administrative violations of the taxpayer as stated in the document prepared and sent by the inspection agency to the tax administration agency to impose administrative penalties for tax management violations in accordance with the Law on Handling Administrative Violations and this Law. If the taxpayer disagrees with the conclusion, the decision on post-inspection handling, and the identification of violations in the field of tax management by the inspection agency, the taxpayer has the right to appeal the conclusion and decision of the inspection agency;
c) In cases where the inspection agency does not directly inspect the taxpayer but conducts an inspection at the tax administration agency, and the inspection conclusion or post-inspection decision contains recommendations related to the taxpayer’s tax obligations and other payments due to the state budget, the inspection agency is responsible for identifying the taxpayer’s tax management violations and sending a copy of the conclusion or post-inspection decision related to the tax obligations and other payments due to the taxpayer for implementation. The tax administration agency is responsible for organizing the implementation of the inspection agency’s conclusion or post-inspection decision. If the taxpayer disagrees with the tax obligations and other payments due, the taxpayer may submit a written request to the tax administration agency or the inspection agency to reconsider the tax obligations and other payments due. Based on the taxpayer’s request, the inspection agency, in coordination with the tax administration agency, shall accurately determine the taxpayer’s tax obligations and other liabilities and shall be responsible in accordance with the law.
Investigating agencies, the Procuracy, and the Courts, within their respective duties and powers, are responsible for receiving, processing, and resolving reports and denunciations of crimes, and for promptly and strictly initiating, investigating, prosecuting, and adjudicating crimes in the field of taxation in accordance with the law, and for notifying the tax authorities of the processing results.
Duties and powers of competent state agencies in inspecting and supervising the implementation of laws on taxes, fees, and charges:
a) Conduct inspections and supervision of the implementation of laws on taxes, fees, and charges by tax authorities at all levels and organizations collecting fees and charges in accordance with the provisions of specialized inspection laws;
b) Conduct planned or unscheduled inspections and monitoring, either comprehensive or thematic, at the inspection agency’s headquarters or at the inspected or monitored unit;
c) Issue a written inspection decision, prepare an inspection report, and strictly adhere to the procedures and regulations stipulated by specialized inspection laws;
d) Require the inspected and supervised unit and related agencies, organizations, and individuals to provide complete and timely explanations, records, and documents for the inspection and supervision work, and to be legally responsible for the accuracy and truthfulness of the information provided.
Duties and powers of the Vietnam Fatherland Front:
a) To disseminate information and encourage all segments of the population to strictly comply with tax laws;
b) To conduct social monitoring and criticism regarding taxation; to provide feedback and recommendations to state agencies for consideration and resolution of tax issues in accordance with the law.
Political and socio-professional organizations, social organizations, and socio-professional organizations have the responsibility to coordinate with tax authorities in disseminating, popularizing, and educating their members on tax laws and providing information related to tax management.
The Government shall provide detailed regulations for this Article and the following contents: the content, form, scope, time limit for providing information, responsibilities, and powers of relevant parties in sharing and connecting information for tax management purposes.

Article 40. Duties, responsibilities, and powers of other organizations and individuals in tax administration.

Information and press agencies have the following duties and powers:
a) To disseminate and publicize tax policies and laws, highlight exemplary organizations and individuals who comply well with tax laws, and report on and criticize violations of tax laws;
b) Coordinate with tax authorities in posting and providing information as required by law.
Credit institutions, branches of foreign banks, payment service providers, and payment intermediary service providers have the following duties and powers:
a) Coordinate with tax authorities and the State Treasury in implementing electronic tax payments, other revenue payments, and electronic tax refunds for taxpayers; process and reconcile data on electronic tax payments, other revenue payments, and electronic tax refunds; transmit and receive electronic tax payment documents, transfer funds to the state budget, and send information to tax authorities fully, accurately, and promptly in accordance with the law; do not cancel money transfer orders after tax payment information has been sent to the tax authorities; support taxpayers in the process of electronic tax payment; maintain the confidentiality of taxpayer and customs declarant information in accordance with the law;
b) Periodically provide information on the payment account number based on the taxpayer’s tax identification number when opening or closing a payment account at the payment service provider where the payment account is opened;
c) To connect and share information related to transactions and other taxpayer information to serve tax management; to provide information on unusual transactions, and to provide complete, timely, and accurate information as requested by the tax authorities to implement international treaties or agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory, as requested by the tax authorities;
d) Receiving enforcement decisions by means of deducting money from accounts, freezing accounts of taxpayers subject to enforcement of administrative decisions on tax management via electronic means; deducting money to pay taxes and other fees from taxpayers’ accounts, freezing accounts of taxpayers subject to enforcement of administrative decisions on tax management at the request of the tax administration agency;
d) In cases where the taxpayer provides a guarantee for the payment of taxes, late payment penalties, fines, and other revenues belonging to the state budget as prescribed by this Law, but the taxpayer fails to pay on time, the guaranteeing organization shall be responsible for paying the full amount of taxes, late payment penalties, fines, and other revenues belonging to the state budget on behalf of the taxpayer within the scope of the guarantee agreed upon in the contract, agreement, commitment, and guarantee period;
e) Payment service providers (excluding the State Bank) provide information on imported goods pledged as collateral for loans at the request of customs authorities;
g) In the event that the secured party (excluding the State Bank of Vietnam) sells the secured asset to settle the debt in accordance with the law on handling secured assets and the law on credit institutions, the secured party or the buyer, as agreed upon under civil law, shall be responsible for declaring and paying all tax obligations related to the transaction of handling the secured asset on behalf of the guarantor.

In the case of selling secured assets that are imported goods subject to tax exemption or not subject to tax, the seller of the secured assets or the buyer, as agreed upon under civil law, is responsible for declaring and paying all tax obligations related to the secured assets on behalf of the guarantor;

h) For tax amounts and other revenues that are overdue or not fully paid into the state budget due to the fault of the payment service provider or payment intermediary service provider, resulting in the taxpayer being charged late payment penalties, the payment service provider or payment intermediary service provider shall be responsible for paying the late payment penalties to the taxpayer in accordance with the provisions of this Law;
i) Payment intermediary service providers are responsible for coordinating with tax authorities in tax collection.
Other organizations and individuals have the following duties, responsibilities, and rights:
a) To provide information related to the identification of taxpayers and tax obligations, and to provide complete, timely, and accurate information as requested by tax authorities to implement international treaties or agreements on taxation to which the Socialist Republic of Vietnam is a member or signatory, at the request of tax authorities;
b) Coordinate with tax authorities in implementing decisions on administrative penalties for tax management violations;
c) Reporting violations of tax laws to the tax authorities or competent state agencies;
d) Require sellers and service providers to issue invoices and sales documents for goods and services that accurately reflect the quantity, type, and actual value paid for the goods and services purchased;
d) The person authorized, guarantor, or taxpayer paying taxes on behalf of the taxpayer is responsible for providing information on exported and imported goods to the tax authorities as a basis for determining taxes in accordance with Article 25 of this Law ;
e) Other agencies, organizations, and individuals related to the taxpayer are responsible for coordinating and providing information for tax administration purposes in paper or electronic form as requested by the tax authorities;
g) Organizations managing e-commerce platforms, organizations providing digital asset services, organizations providing logistics services, international card organizations, foreign organizations providing payment services, payment intermediary services, and electronic transaction processing services to organizations and individuals in Vietnam are responsible for providing information periodically or upon request to the tax authorities;
h) Organizations and individuals paying income shall provide information on income payments and the amount of tax withheld from taxpayers, as well as the amount of tax and other revenues declared or paid on their behalf, to the tax authorities in accordance with government regulations;
i) A third party that has debts or holds money or other assets of the person subject to enforcement shall provide information about the debts or money or other assets they hold of the person subject to enforcement and shall be responsible for paying the outstanding tax on behalf of the person subject to enforcement;
k) Agencies and organizations collecting auction proceeds are responsible for providing information on the name, quantity, and value of goods seized and auctioned to the customs authority for the purpose of determining taxes on imported goods that have not completed customs procedures and have been seized and auctioned by the customs authority to enforce administrative decisions on tax management in the customs field, and on goods that are exempt from tax or not subject to tax but have been seized and auctioned according to decisions of competent authorities, judgments, or court decisions that are subject to tax;
l) In cases where an auction organization sells secured assets to settle the taxpayer’s obligations, if ownership or usage rights of the assets have been transferred to the auction organization, the auction organization is responsible for declaring and paying taxes, late payment penalties, fines, and other revenues belonging to the state budget arising from the secured assets. If the secured assets remain under the ownership or usage rights of the taxpayer, the auction organization is responsible for deducting and paying the taxpayer’s tax obligations and other revenues related to the secured assets as prescribed. The auction organization is responsible for declaring and paying all relevant taxes related to secured assets that are imported goods subject to tax exemption or non-taxable status as prescribed, on behalf of the taxpayer.
In cases where organizations specified in points a, b, c, d, e, and f of Clause 3 of this Article discover errors or omissions requiring correction in information exchanged or provided between agencies, they shall submit a request for verification and correction of information as prescribed.
Tax agents, household businesses, and individuals providing tax-related services:
a) A tax agent is a business established and operating in accordance with the law, with at least two qualified individuals working full-time at the business, performing tax procedure services as agreed with taxpayers;
b) Household businesses and individuals providing tax procedure services are individuals who meet the qualifications to conduct tax consulting services and operate in accordance with the law, performing tax procedure services as agreed with taxpayers;
c) Services provided by tax agents, business households, and individuals providing tax-related services to taxpayers under contract include: tax registration procedures, tax declaration, tax payment, tax settlement, preparation of applications for tax exemption, tax reduction, tax refund, and other tax procedures on behalf of taxpayers; tax consulting services; and accounting services as stipulated in Article 51 of this Law ;
d) Tax agents, business households, and individuals providing tax procedure services have the following rights and obligations: to comply with the provisions of this Law, tax laws, and other relevant laws in their tax procedure service activities; and to be responsible before the law and before taxpayers for the content of the services provided.
Customs brokers shall comply with the provisions of customs law.
The Minister of Finance shall regulate the management of business activities related to tax procedure services.
The Government shall specify in detail the following contents: the duties and powers of information and press agencies and credit institutions, branches of foreign banks, payment service providers, payment intermediary service providers, online payment service providers; and the content, form, method, and time limit for providing information in the sharing and connection of information serving tax management as stipulated in this Article; and the business standards for tax procedure services.

Chapter VII

COMPLAINTS, DENUNCIATIONS, AND DISPUTE RESOLUTION

Article 41. Complaints, denunciations, and dispute resolution regarding taxes.

Taxpayers, organizations, and individuals have the right to file complaints with competent authorities regarding administrative decisions and actions of tax authorities or authorized persons within tax authorities when there are grounds to believe that such decisions or actions are unlawful and directly infringe upon their legitimate rights and interests. Complainants are informed of the complaint resolution process and procedures through the Tax Management Information System as prescribed by law.
Individuals have the right to report violations of tax laws by taxpayers, tax officials, or other organizations or individuals.
The authority, procedures, and processes for resolving complaints and denunciations shall be carried out in accordance with the provisions of the law on complaints and denunciations.
Tax disputes with a foreign element between taxpayers who are foreign or Vietnamese organizations or individuals and Vietnamese tax authorities, relating to tax obligations arising in Vietnam or abroad, may be resolved through:
a) The order and procedures for filing a complaint as prescribed by law on complaints;
b) The order and procedures of litigation as prescribed by law on administrative litigation;
c) The dispute resolution mechanism is stipulated in contracts, agreements and government guarantees and international treaties on taxation, and other international treaties to which the Socialist Republic of Vietnam is a member or signatory (if any).

Article 42. Responsibilities and powers of tax authorities in resolving tax complaints.

Tax authorities receiving complaints regarding the implementation of tax laws have the right to request the complainant to provide relevant documents and records related to the complaint; if the complainant refuses to provide the documents and records, the tax authority has the right to refuse to consider and resolve the complaint.
The tax authorities must refund the incorrectly collected tax, other charges, late payment penalties, and fines to the taxpayer or third party within 15 days from the date of receiving the decision from the competent authority.
For complex complaints, the head of the tax administration agency, as the person resolving the complaint, shall consult with relevant agencies and organizations, including those involved in the initial complaint. When conducting this consultation, the head of the tax administration agency must issue a decision establishing a Consultation Council. The Consultation Council operates on the principle of majority voting. The voting results serve as the basis for the head of the tax administration agency to consider when making a decision on handling the complaint. The head of the tax administration agency is the person who makes the decision and is responsible for that decision.

Article 43. Filing a lawsuit

The filing of lawsuits against administrative decisions and actions of tax authorities, authorized officials of tax authorities, and state agencies shall be carried out in accordance with the provisions of the law on administrative litigation.

Chapter VIII

HANDLING ADMINISTRATIVE VIOLATIONS IN TAX MANAGEMENT AND ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX MANAGEMENT

Section 1. Handling of Administrative Violations in Tax Management

Article 44. Principles for imposing administrative penalties for violations of tax management regulations.

Administrative penalties for violations of tax management regulations shall be imposed in accordance with the provisions of the law on tax management and the law on handling administrative violations.
Cases where no administrative penalties are imposed for tax management violations:
a) In cases where the taxpayer has made false declarations as stipulated in Clause 2, Article 45 of this Law , but has submitted supplementary tax returns and voluntarily paid the full amount of tax due before the tax authority announces a tax audit decision, or before another competent authority announces an inspection or audit decision at the taxpayer’s premises, or before the tax authority discovers the violation without conducting a tax audit at the taxpayer’s premises, or before another competent authority discovers the violation; individuals directly settling personal income tax who are late in submitting their personal income tax return but have a tax refund due; and other cases not subject to administrative penalties as stipulated in this Law, other relevant laws, and other cases as prescribed by the Government;
b) In cases where the taxpayer makes an incorrect declaration as stipulated in Clause 3, Article 45 of this Law , but has submitted a supplementary declaration before the customs authority notifies of the on-site inspection of customs documents for goods undergoing customs procedures; the taxpayer must submit the supplementary declaration within 60 days from the date of customs clearance and before the decision to conduct an inspection or audit of goods that have been cleared, post-clearance inspection, and other cases as prescribed by the Government.
The application of monetary penalties in administrative sanctions for tax management violations is carried out as follows:
a) A penalty of 10% calculated on the amount of tax underdeclared or overdeclared in cases of tax exemption, reduction, refund, or non-collection of tax, for the act specified in point a, clause 3, Article 45 of this Law ;
b) A penalty of 20% calculated on the amount of tax underdeclared or overdeclared in cases of tax exemption, reduction, refund, or non-collection for the acts specified in Clause 2 and points b and c of Clause 3, Article 45 of this Law ;
c) A fine of 1 to 3 times the amount of tax evaded shall be imposed for the acts specified in Clause 4, Article 45 of this Law .
For the same administrative violation in tax management, the fine for an organization is twice the fine for an individual. However, for acts of incorrect declaration leading to underpayment of tax or overpayment of tax, and acts of tax evasion, the fine is the same for both organizations and individuals.
In cases where a taxpayer is assessed for tax purposes in accordance with Articles 24 and 25 of this Law , depending on the nature and severity of the violation, they may be subject to administrative penalties for tax management violations as prescribed in this Law.
In cases where violations of tax management laws warrant criminal prosecution, the provisions of criminal law shall apply.
For violations of tax procedures, the statute of limitations for penalties is 2 years. For tax evasion that does not reach the level of criminal liability, or for false declarations resulting in underpayment of tax or overpayment of tax exempted, reduced, refunded, or not collected, the statute of limitations for penalties is 5 years. The time for calculating the statute of limitations for administrative violations shall be in accordance with the provisions of the law on handling administrative violations.
If the statute of limitations for administrative penalties for tax management violations has expired, the taxpayer will not be penalized but must still pay the full amount of unpaid taxes, evaded taxes, incorrectly exempted, reduced, refunded, or non-collected taxes, and late payment penalties to the state budget for the period up to 10 years prior to the date the violation was discovered. If the taxpayer is not registered for tax, they must pay the full amount of unpaid taxes, evaded taxes, and late payment penalties for the entire period prior to the date the violation was discovered.
Taxpayers who are fined for administrative violations in tax administration and suffer losses due to force majeure as stipulated in Clause 21, Article 4 of this Law shall be exempted from the fine. The total amount of the exemption shall not exceed the value of the damaged assets or goods. No exemption from administrative fines in tax administration shall be granted in cases where the decision to impose administrative penalties for tax violations by the tax administration agency or competent state agency has already been implemented.
The Government shall provide detailed regulations for this Article.

Article 45. Violations in the field of tax administration

Violations of tax procedures, invoices, and electronic documents.
The act of incorrectly declaring the basis for tax calculation or incorrectly determining cases eligible for tax exemption, reduction, or refund, or using illegal invoices or documents, which is not the fault of the buyer, resulting in a shortfall in the amount of tax payable or an increase in the amount of tax exempted, reduced, or refunded, but these economic transactions have been fully recorded and reflected in the accounting system.
Taxpayers make false declarations resulting in a shortfall in tax payments. If a taxpayer is required to pay or increase the amount of tax that is exempted, reduced, refunded, or not collected on exported or imported goods, but does not fall under the cases specified in points e and g of Clause 4 of this Article and point b of Clause 2 of Article 44 of this Law , in addition to paying the full amount of tax and late payment penalties, the taxpayer will also be subject to administrative penalties for tax management violations in the following cases:
a) The taxpayer discovers and makes supplementary declarations after the customs authority notifies them of the on-site inspection of customs documents for goods undergoing customs procedures, or after 60 days from the date of customs clearance and before the decision to conduct post-clearance inspection, audit, or examination of goods that have already been cleared;
b) The customs authority discovers the violation during customs clearance procedures; discovers it during post-clearance inspection, audit, or inspection of goods that have already been cleared, and the individual or organization that violated the regulations has voluntarily rectified the consequences by paying the full amount of tax due as prescribed;
c) In cases not covered by points a and b of this clause, the taxpayer voluntarily pays the full amount of tax due as prescribed.
Tax evasion:
a) Failure to file tax registration documents; failure to file tax returns; filing tax returns more than 90 days after the deadline for filing tax returns or the extended deadline for filing tax returns as prescribed by this Law, resulting in a shortfall in the amount of tax payable or an increase in the amount of tax exempted, reduced, or refunded;
b) Failure to record or document in the accounting books any income related to determining the amount of tax payable;
c) Failing to issue invoices and declare taxes when selling goods or services as required by law, or recording a value on sales invoices lower than the actual payment value of the goods or services sold for tax purposes;
d) Using illegal invoices or documents, or illegally using invoices or documents to account for purchased goods and services in activities that generate tax obligations, thereby reducing the amount of tax payable or increasing the amount of tax exempted, reduced, deductible, refunded, or not payable;
d) Using documents or records that do not accurately reflect the nature or actual value of the transaction to incorrectly determine the amount of tax payable, the amount of tax exempted, the amount of tax reduced, the amount of tax refunded, or the amount of tax not payable;
e) Making false declarations regarding exported or imported goods, where the violating individual or organization does not voluntarily remedy the consequences by paying the full amount of tax due as prescribed;
g) Deliberately failing to declare or making false declarations regarding taxes on exported and imported goods;
h) Colluding with the consignor to import goods for the purpose of tax evasion;
i) Using goods that are exempt from tax, tax-exempt, or tax-relief for purposes other than those specified, without declaring the change in purpose of use to the tax authorities;
k) Taxpayers who continue business operations during periods of business suspension or temporary suspension but fail to notify the tax authorities;
l) Taxpayers are not penalized for tax evasion but for violations of tax procedures in the following cases: failure to submit tax registration documents; failure to submit tax declaration documents; submitting tax declaration documents more than 90 days after the deadline for submitting tax declaration documents or the extended deadline for submitting tax declaration documents, but without any tax payable; submitting tax declaration documents more than 90 days after the deadline for submitting tax declaration documents or the extended deadline for submitting tax declaration documents, with a tax payable amount and the taxpayer has paid the full amount of tax and late payment penalties to the state budget before the tax authority announces the tax audit decision or before the tax authority draws up a report on the late submission of tax declaration documents.
The Government shall provide detailed regulations for this Article.

Article 46. Handling of violations by credit institutions, branches of foreign banks, payment service providers, payment intermediary service providers, tax guarantors, and related organizations and individuals in the field of tax management.

Credit institutions, branches of foreign banks, payment service providers, and payment intermediary service providers that fail to transfer funds from taxpayers’ accounts to the state budget account for the amount of tax owed by taxpayers as required by the tax authorities shall be fined an amount equivalent to the amount not transferred to the state budget account, except in cases where the taxpayer’s accounts have no remaining balance or where the entire balance of the taxpayer’s account has been transferred to the state budget account but it is still insufficient to cover the tax owed by the taxpayer.
If the guarantor fails to fulfill their guarantee obligation for the taxpayer in the event that the taxpayer fails to pay the tax, the guarantor must fulfill the taxpayer’s obligations within the scope of the guarantee.
Organizations and individuals involved in the implementation of tax laws as stipulated in Clause 4, Article 2 of this Law who collude with or cover up taxpayers’ tax evasion, or fail to comply with enforcement decisions on administrative tax management decisions, shall, depending on the nature and severity of the violation, be subject to administrative penalties or criminal prosecution in accordance with the law.
Other organizations and individuals involved in the implementation of tax laws as stipulated in Clause 4, Article 2 of this Law who fail to fulfill their responsibilities as prescribed by this Law shall, depending on the nature and severity of the violation, be subject to administrative penalties or criminal prosecution in accordance with the law.
The Government shall provide detailed regulations for this Article.

Article 47. Authority to impose administrative penalties for violations of tax management regulations.

The authority to impose administrative penalties for violations of tax procedures is exercised in accordance with the provisions of the law on handling administrative violations.
The head of the tax administration agency has the authority to issue decisions on administrative penalties for violations of the provisions of Articles 45 and 46 of this Law .

Section 2. ENFORCEMENT OF ADMINISTRATIVE DECISIONS ON TAX MANAGEMENT

Article 48. Cases of compulsory enforcement of administrative decisions on tax management.

Taxpayers who have outstanding tax debts exceeding 90 days from the deadline for payment as stipulated by law.
Taxpayers who have outstanding tax debts when the extended tax payment deadline expires.
Taxpayers who owe taxes but are not operating at their registered address or who are engaging in asset dissipation.
Taxpayers who fail to comply with administrative penalty decisions regarding tax management violations within the time limit specified in the administrative penalty decision, except in cases where the enforcement of the penalty decision is postponed or temporarily suspended.
The taxpayer has already been penalized for failing to comply with a tax audit decision but continues to fail to comply with the tax audit decision.
Taxpayers whose outstanding tax debts have not yet been subject to enforcement measures will not be charged late payment penalties as prescribed by the tax authorities; they may pay the outstanding tax in installments within a period not exceeding 12 months from the date the competent authority issues the document approving the installment payment and within the validity period of the guarantee letter. The installment payment of the outstanding tax will be considered by the head of the tax authority based on the taxpayer’s request and must be guaranteed by a credit institution.
No coercive measures shall be taken against taxpayers who owe customs fees and transit fees for goods and transport vehicles.
The tax authority shall not take coercive measures against tax debts that are offset through tax refunds and for which the tax authority is processing the offsetting for the taxpayer.
The head of the tax administration agency shall, based on the actual situation, decide on cases where enforcement of administrative decisions on tax management shall be carried out.
The Government shall provide detailed regulations for this Article.

Article 49. Measures for enforcing administrative decisions on tax management.

Measures to enforce administrative decisions on tax management include:
a) Deducting money from the account of the person subject to enforcement of administrative decisions on tax management at credit institutions or branches of foreign banks; freezing accounts;
b) Deducting a portion of salary or income;
c) Suspend customs procedures for exported and imported goods;
d) Stop using invoices;
d) Collecting money and other assets of the subject of enforcement of administrative decisions on tax management that are held by other agencies, organizations, or individuals;
e) Seizing assets and auctioning off seized assets in accordance with the law;
g) File an application for bankruptcy proceedings;
h) Revoke business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, household business registration certificates, establishment and operation licenses, professional licenses, branch and representative office registration certificates, business location registration certificates, and registration or operating licenses for e-commerce platforms.
The coercive measures for enforcing administrative decisions on tax management stipulated in Clause 1 of this Article shall cease to be effective from the date:
a) The amount of tax debt subject to enforcement has been fully paid into the state budget;
b) The tax administration agency or competent state agency issues documents granting exemptions, reductions, non-collection, installment payments, extensions, or waiver of late payment penalties;
c) The competent state agency issues a document requesting the termination of the enforcement decision;
d) The taxpayer has complied with the tax audit decision in the case stipulated in Clause 5, Article 48 of this Law .
Decisions on enforcing administrative decisions on tax management must be sent to the taxpayer subject to enforcement and relevant organizations and individuals. If sufficient electronic infrastructure is available for electronic transmission and reception, enforcement decisions on administrative tax decisions may be sent electronically to the taxpayer and relevant organizations and individuals for implementation.
When the tax authorities file an application for bankruptcy proceedings against a taxpayer subject to enforcement measures, they are not required to pay bankruptcy fees or advance bankruptcy costs.
The Government shall provide detailed regulations for this Article and the procedures for implementing enforcement measures.

Article 50. Authority to decide on the enforcement of administrative decisions on tax management.

The head of the competent tax administration agency:
a) Issuing a decision to enforce administrative decisions on tax management with respect to the enforcement measures stipulated in points a, b, c, d, and e of Clause 1, Article 49 of this Law ;
b) Filing an application for bankruptcy proceedings as stipulated in point g, clause 1, Article 49 of this Law shall be carried out in accordance with the laws on rehabilitation and bankruptcy;
c) Request the competent authority to implement the measures stipulated in point h, clause 1, Article 49 of this Law .
The Chairpersons of People’s Committees at all levels shall issue decisions on the enforcement of administrative decisions on tax management, including coercive measures such as asset seizure and auctioning of seized assets, upon the request of the tax authorities.
The Government shall provide detailed regulations for this Article.

Chapter IX

ENFORCEMENT CLAUSES

Article 51. Add Article 70a after it. Article 70 of the Accounting Law No. 88/2015/QH13 Several articles have been amended and supplemented according to Law No. 38/2019/QH14 and Law No. 56/2024/QH15.

Add Article 70a after Article 70 as follows:

Article 70a. Provision of accounting services by business organizations providing tax procedure services.

Organizations providing tax-related services are permitted to offer accounting services to micro-enterprises, household businesses, and individual businesses if they have at least one person holding an accounting certificate.

Article 52. Effective Date

This Law shall come into effect on July 1, 2026, except for the provisions in paragraph 2 of this Article.
The provisions in Article 13 and the use of electronic invoices by household businesses and individual businesses in Article 26 of this Law shall take effect from January 1, 2026.
The Law on Tax Administration No. 38/2019/QH14 , amended and supplemented by Law No. 56/2024/QH15 (hereinafter referred to as Law on Tax Administration No. 38/2019/QH14 ), is effective until June 30, 2026, except for the provisions in Article 51 of Law on Tax Administration No. 38/2019/QH14, which is effective until December 31, 2025.
The tax authorities are responsible for organizing the construction, upgrading, and improvement of the information system to fully implement electronic transactions in tax administration. The application of all forms of electronic transactions in the field of tax administration will be implemented according to the roadmap stipulated by the Minister of Finance, ensuring completion before January 1, 2027.
The Government shall provide detailed regulations on the articles and clauses assigned in this Law and guide the implementation of this Law according to its functions and duties to ensure management requirements; regulate tax management for related-party transactions of enterprises with related-party relationships; and regulate administrative penalties for violations of fees and charges in the field of tax management.

Article 53. Transitional provisions

Taxes that are exempted, reduced, or not collected according to the provisions of the relevant laws for each period, arising before July 1, 2026, shall continue to be processed according to the provisions of the Law on Tax Administration No. 38/2019/QH14 .
Tax arrears outstanding as of June 30, 2026 shall be handled in accordance with the provisions of this Law.
Inspections for which inspection decisions were issued before the effective date of this Law but have not yet resulted in conclusions or decisions on handling shall continue to be carried out in accordance with the provisions of the Law on Tax Administration No. 38/2019/QH14 .

This law was passed by the 15th National Assembly of the Socialist Republic of Vietnam at its 10th session on December 10, 2025.

Speaker of the National Assembly

Tran Thanh Man

FAT AUDITING AND FINANCE COMPANY LIMITED

Tax management Law

The Law on Tax Administration No. 108/2025/QH15 dated December 10, 2025, will take effect from July 1, 2026.

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