DECREE

Detailing a number of articles of the Law on Tax Administration

Pursuant to the Law on Organization of the Government dated June 19, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

At the proposal of the Minister of Finance;

The Government promulgates the Decree detailing a number of articles of the Law on Tax Administration.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree details a number of articles of the Law on Tax Administration applicable to the administration of taxes and other State budget revenues, except for the regulations on tax administration for enterprises conducting associated transactions or using invoices and documents, sanctioning of administrative violations in the field of tax and invoices, and sanctioning of administrative violations in customs.

Article 2. Subjects of application

Subjects of application of this Decree are taxpayers; tax administration offices; tax administration officers; other related State agencies, organizations and individuals as prescribed in Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. Taxpayers suffer material damage due to force majeure events other than those specified at Point b, Clause 27, Article 3 of the Law on Tax Administration including wars, riots, and strikes, making them to terminate or suspend their production or business activities, or due to the risks which do not fall under the subjective causes or responsibility of the taxpayers but the taxpayers cannot afford the amount payable to the State budget.

2. The terms specified in this Decree have the same meanings as those specified in the Law on Tax Administration.

Article 4. Tax administration applicable to taxpayers during the suspension of operation or business activities

Taxpayers shall issue notices of suspension of operations or business activities in accordance with Article 37 of the Law on Tax Administration and the following provisions:

1. Grounds for determining the time the taxpayers suspend their operation or business activities:

a) For taxpayers with tax registration associated to their enterprise registration, cooperative registration, or business registration as prescribed in Clause 1, Article 37 of the Law on Tax Administration, the period of business suspension is the period during which the enterprises or cooperatives suspend their business activities recorded by the business or cooperative registration agencies on the National Enterprise and Cooperative Registration Information System. The business or cooperative registration agencies shall send notices about the business suspension of the enterprises or cooperatives to the tax offices electronically via the information exchanging system on business and tax registration within 01 working day or no later than the next working day since the business or cooperative registration agencies recorded the business suspension on the National Enterprise and Cooperative Registration Information System.

b) For the taxpayers whose suspension of their operation or business activities are approved, notified or requested by a competent State agencies as prescribed in Clause 1, Article 37 of the Law on Tax Administration, the period of business suspension is the period Stated in the documents issued by the competent State agencies. The competent State agencies shall send the documents to the tax offices directly managing the taxpayers within 03 working days since the documents are issued.

c) Taxpayers being organizations, business households, or individuals not subject to business registration as prescribed in Clause 2, Article 37 of the Law on Tax Administration notify their directly-managing tax offices at least 01 working day before suspending their operation or business activities. The tax offices shall send notices to confirm the period the taxpayers register to suspend their operation or business activities within 02 working days since the notices from the taxpayers are received. Taxpayers are allowed to suspend their operation or business activities for no more than 01 year for each time of registration. If the taxpayers are organizations, the total period of suspension of operation or business activities shall not exceed 02 years for 02 consecutive times of registration.

2. In the period taxpayers suspend operation or business activities:

a) Taxpayers are not required to submit tax declaration dossiers. Unless the taxpayers suspend their operation or business activities for the entire month, quarter, calendar year, or fiscal year, they must submit monthly or quarterly tax declaration dossiers or annual settlement dossiers.

b) If business households or individuals that pay tax amounts by presumption method suspend their operation or business activities, the tax offices shall re-determine their presumptive tax amounts in accordance with regulations of the Minister of Finance.

c) Taxpayers are not allowed to use invoices and are not required to submit reports on use of invoices. In cases where the taxpayers are permitted by the tax offices to use invoices in accordance with the laws on invoices, they shall submit tax declaration dossiers and reports on the use of invoices in accordance with the regulations.

d) Taxpayers shall abide by decisions and notices of tax administration offices on urging the collection of tax arrears, coercive enforcement of tax administration-related administrative decisions, inspection and examination of tax law observance, and handling of administrative violations of tax administration in accordance with the Law on Tax Administration.

3. If the taxpayers resume their operation or business activities on time as registered, they are not required to notify the agencies where the suspension of their operation or business activities has been registered as prescribed.

If the taxpayers resume their operation or business activities before the registered time, they shall notify the agencies where the suspension of their operation or business activities has been registered, fully comply with tax regulations and submit tax declaration dossiers and reports on the use of invoices in accordance with the regulations.

Taxpayers as prescribed at Point c, Clause 1 of this Article shall notify the tax offices directly managing them within at least 01 working day before resuming their operation or business activities.

4. Taxpayers who register directly with tax offices are not allowed to register for suspension of operation or business activities when the tax offices have issued notices of them no longer operating at the addresses registered with the tax offices.

Article 5. Management of the collection of other State budget revenues

1. The management of the collection of other State budget revenues as prescribed in Clauses 2 and 3, Article 3 and Clause 4, Article 151 of the Law on Tax Administration shall comply with the following principles:

a) In cases where the legal documents on each revenue regulate the management of the collection, those documents shall apply, except for the cases prescribed in the Law on Tax Administration and this Decree.

b) In cases where the legal documents on each revenue do not regulate the management of the collection, the provisions in Clause 2 of this Article shall apply.

2. The management contents of the collection of other State budget revenues:

a) Payers of other State budget revenues shall pay the amounts into the State budget within the payment time limits Stated on the notices of the competent State agencies assigned to determine the management of the collection. If the payers of other State budget revenues fail to pay all the amounts into the State budget or pay the money exceeding the time limits as Stated in the notices of the competent State agencies, the late payment interest must be paid and the payers must abide with coercive enforcement decisions in accordance with the regulations.

b) Competent State agencies assigned to manage other State budget revenues shall receive the dossiers, determine fully and accurately the amounts payable to the State budget of the payers of other State budget revenues, send notices to the payers of other State budget revenues (clearly stating the revenues, the amounts payable to the State budget and the payment time limits), and at the same time send the notices to the tax administration offices in the localities where the other State budget revenues have been generated in order to expedite and enforce the taxation in accordance with the regulations.

c) Payment and installment payment into the State budget, and extension of tax payment time limits

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