Subjects of application

1. Taxpayers:

a/ Organizations, households and individuals that pay taxes according to the provisions of tax law;

b/ Organizations, households and individuals that pay other revenues of the state budget (hereinafter collectively referred to as taxes), the collection of which is managed by tax administration agencies according to law;

c/ Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers.

2. Tax administration agencies:

a/ Tax agencies include the General Department of Taxation, provincial Tax Departments and district Tax Departments;

b/ Customs offices include the General Department of Customs, Customs Departments and Customs Sub-Departments.

3. Tax administration officers include tax officers and customs officers.

4. Other state agencies, organizations and individuals involved in the enforcement of tax law.

 Tax administration contents

1. Tax registration, tax declaration, tax payment and tax assessment.

2. Procedures for tax refund, exemption or reduction.

3. Remission of tax arrears or fines.

4. Management of information on taxpayers.

5. Tax examination, tax inspection.

6. Enforcement of tax administration decisions.

7. Handling of violations of tax law.

8. Settlement of tax-related complaints and denunciations.

For further details, Please see a reference translation at    http://vbqppl.mpi.gov.vn/en-us/Pages/default.aspx?itemId=2698b616-be79-442d-82d9-4c3f36d87abc&list=documentDetail