Title: Decree 83/2013/ND-CP dated 07/22/2013 of the Government detailing the implementation of a number of articles of the Law on Tax administration and the Law on amendments to the Law on Tax administration

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 23-07-2013

 

Taxpayers in this Decree include:

1. Organizations, households, and individuals that pay tax, fees, and other revenues classified as government revenues managed and collected by tax authorities in accordance with law.

2. The organizations assigned to collect fees classified as government revenues.

3. The organizations and individuals that deduct tax; the organizations and individuals that follow taxation procedures on behalf of taxpayers, including:

a) Vietnamese organizations and individuals that sign contracts with foreign organizations and individuals doing business in Vietnam that do not follow Vietnam’s laws on investment and accounting regime;

b) The organizations and individuals that deduct tax when paying the people whose incomes incur personal income tax;

c) Shipping agencies and agents of foreign shipping lines that deduct corporate income tax on transportation of goods by ship from Vietnam’s ports to abroad or among Vietnam’s ports;

d) Providers of taxation services;

dd) Customs brokerage agents for exported and imported goods;

e) Organizations and individuals that provide postal services and express mail services to serve the payment of tax on behalf of the taxed organizations and individuals;

g) The credit institutions that guarantee tax payment of taxed organizations and individuals in accordance with the Law on credit institutions.

Please see a reference translation  at http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f6/examdocs/vnm-decree%2083-2013-%20on-tax-administration.pdf

Download Vietnamese: Decree 83/2013/ND-CP dated 07/22/2013 of the Government detailing the implementation of a number of articles of the Law on Tax administration and the Law on amendments to the Law on Tax administration