Decree 252/2026/NĐ-CP – guiding the Tax Administration Law

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Tax Administration No. 108/2025/QH15;

At the proposal of the Minister of Finance;

The government issues a Decree detailing certain articles and measures to organize and guide the implementation of certain provisions of the Law on Tax Administration.

Chapter I. GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree stipulates details of certain articles, clauses, points, and content assigned by the Law on Tax Administration and measures for implementing certain provisions of the Law on Tax Administration, including:

1. Detailed regulations on certain articles, clauses, and points of the Law on Tax Administration, including:

a) Clause 1, Article 2 on taxpayers; Clause 2, Article 2 on tax administration authorities;

b) Point c, Clause 2, Article 7 on providing information to foreign tax authorities in accordance with international tax treaties and international tax agreements to which the Socialist Republic of Vietnam is a member or signatory; Clause 3, Article 7 on tax authorities making taxpayer information public in certain cases;

c) Clause 4, Article 9 on the State ensuring financial resources for the activities of tax administration forces and tax authorities, prioritizing the annual allocation of state budget for the development and operation of information technology systems, digital transformation in tax administration, electronic invoices, facilities, equipment, and professional tasks serving work to improve tax administration efficiency;

d) Clause 5, Article 11 on the use of tax codes;

d) Clause 1 of Article 12 regarding content: in cases of tax calculation, other levies, tax notices, other levies carried out by the tax authority; Clause 2 of Article 12 regarding foreign organizations and foreign individuals conducting business on e-commerce platforms, other digital platforms, and other services must directly or authorize the declaration and payment of taxes and other levies in Vietnam; Clause 3 of Article 12 regarding deduction, filing on behalf, and payment on behalf; point b of Clause 4 of Article 12 regarding cases where the period for filing tax returns and other levies must be extended; Clause 5 of Article 12 regarding cases where taxpayers discover that the submitted tax return or other levy documents submitted to the tax authority have errors or omissions, and are allowed to file supplementary tax returns and other levies within 5 years from the expiration date of submitting the tax return or other levy documents for the tax period with errors or omissions; Clause 6, Article 12 on tax declaration, supplementary declaration, the deadline for submitting tax declaration dossiers, the customs authority receiving the tax declaration dossiers, the exchange rate for calculating taxes on exported and imported goods shall be implemented in accordance with the provisions of customs law; Clause 7, Article 12 on cases allowed to declare and calculate tax in foreign currency;

e) Clause 1, Article 14, regarding the deadline for paying taxes, other revenues, late payment fees, and fines; point c, Clause 7, Article 14, regarding the extension of deadlines for paying taxes, other revenues, late payment fees, and fines in special cases;

g) Article 17, regarding fulfilling tax obligations;

h) Clause 1, Article 18, regarding cases of tax refunds, other revenues, late payment fees, and fines;

i) Clause 1, Article 19, regarding cases of tax exemptions, other revenues; tax reduction, other revenues; non-collection of tax; non-subjection to tax;

k) Article 20, regarding the rescheduling of tax debt;

l) Point d, Clause 1, Article 21, regarding cases affected by natural disasters, calamities, or epidemics of wide scope that have been considered for exemption from late payment fees under Clause 5, Article 16 of this Law and have been granted an extension for paying taxes, other revenues, late payment fees, and fines under point a, Clause 7, Article 14 of this Law but still have no ability to recover production or business and cannot pay outstanding tax amounts;

m) Clause 1, Article 25 on cases of tax determination; Clause 2, Article 25 on the basis for tax determination by customs authorities for exported and imported goods;

n) Point e, Clause 2, Article 30 on cooperation and other administrative assistance on taxes with foreign tax authorities, international organizations in accordance with the provisions of Vietnamese law and international treaties, international agreements on taxes to which the Socialist Republic of Vietnam is a member or a signatory; Point g, Clause 2, Article 30 on the implementation of other membership obligations to which the Socialist Republic of Vietnam is a member or a signatory; Point h, Clause 2, Article 30 on organizing the collection and verification of information from agencies, organizations, and taxpayers according to the information exchange standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes;

o) Clause 4, Article 32 on transactions between taxpayers and tax authorities carried out electronically through the Tax Management Information System;

p) Article 36 on ensuring information security and managing information technology risks;

q) Clause 1, Article 38 on the duties of tax authorities and tax officers;

r) Article 39 on the duties, responsibilities, and powers of state agencies, inspection and supervision agencies, the Vietnam Fatherland Front, political-social-professional organizations, social organizations, and social-professional organizations in tax administration;

s) Article 48 on cases of forced execution of administrative decisions on tax administration;

t) Article 49 on measures for the forced execution of administrative decisions on tax administration;

u) Article 50 on the authority to decide on the forced execution of administrative decisions on tax administration.

2. Detailed regulations on certain contents assigned in the Law on Tax Administration include:

a) Clause 21, Article 4 on the contents of other force majeure cases;

b) Clause 4, Article 10 on the following contents: tax registration deadlines; responsibilities of taxpayers, tax authorities, state agencies, organizations, and individuals related to tax registration;

c) Clause 8, Article 12 regarding the following contents: cases not required to submit tax declaration dossiers, other revenue items; tax calculation period; deadline for submitting tax declaration dossiers, other revenue items, except for cases prescribed in Clause 9, Article 12 of the Law on Tax Administration; tax declaration, other revenue items, tax calculation, other revenue items, tax payment, other revenue items for oil and gas activities and oil and gas sales; tax declaration exchange rates for other revenue items; declaration and determination of taxable prices for related-party transactions, reporting of multinational profits; allocation of tax obligations, other revenue items payable; procedures and processes for receiving and handling dossiers in cases where the tax authority calculates tax, other revenue items, and issues tax notices, other revenue items;

d) Clause 8, Article 14 regarding the following contents: the time limit for agencies and organizations to collect taxes, other revenues, late payment fees, fines paid into the state budget; the time for extending the payment of taxes, other revenues, late payment fees, fines; dossiers and procedures for extending the payment of taxes, other revenues, late payment fees, fines in cases specified in Point c, Clause 7, Article 14 of the Law on Tax Administration;

e) Point b, Clause 2, Article 16 regarding the content: the period for calculating late payment fees; Clause 6, Article 16 regarding the following contents: adjustment of the calculation rate of late payment fees specified in Point a, Clause 2, Article 16 of the Law on Tax Administration in accordance with the socio-economic situation in each period, the period for calculating late payment fees, cases where late payment fees are not calculated, not yet calculated, and adjustment of late payment fees;

e) Clause 6, Article 18 regarding the following contents: cases of non-tax refund; cases of advance tax refund to taxpayers; cases of pre-refund inspection; deadlines for receiving, processing, and responding to tax refund dossiers by the tax authority;

g) Clause 5, Article 19 regarding the following contents: deadlines for receiving and processing dossiers for tax exemption, tax reduction, non-levy, and non-taxable cases;

h) Clause 5, Article 20 regarding the following contents: time and amount of tax debt that can be restructured; cases of termination of the effect of debt restructuring decisions; responsibilities of state agencies, methods, and criteria for determining cases prescribed in point e, clause 1, Article 20 of the Law on Tax Administration;

i) Clause 4, Article 21 regarding the following contents: conditions for tax debt write-off; authority for tax debt write-off; deadlines for processing tax debt write-off dossiers; coordination responsibilities of organizations and individuals in recovering tax debts that have been written off;

k) Clause 3, Article 24 regarding the following contents: grounds for tax determination; method of tax determination; authority and procedures for tax determination; responsibilities of taxpayers, tax declarants, and tax authorities in tax determination;

l) Clause 3, Article 25 regarding the following contents: method of tax determination; authority and procedures for tax determination; responsibilities of taxpayers, tax declarants, and customs authorities in tax determination;

m) Point c, Clause 1, Article 34 regarding the following contents: applying preferential regimes for taxpayers who comply well with tax laws, are ready to connect and share electronic data with tax authorities, including data on accounting books, invoices, documents, and materials related to tax obligations through the Tax Management Information System; conditions, scope, and form of applying preferential regimes for taxpayers who comply with the law;

n) Clause 15, Article 39 on the following contents: content, form, scope, time limit for providing information, responsibilities, and powers of the parties involved in sharing and connecting information for tax administration purposes;

o) Point h, Clause 3, Article 40 regarding the content: organizations and individuals paying income must provide information on income payments and the amount of tax withheld from taxpayers, the amount of tax and other revenues that have been declared or paid on behalf to the tax management agency; Clause 8, Article 40 regarding the following content: duties and powers of information agencies, press, credit institutions, branches of foreign banks, organizations providing payment services, organizations providing intermediary payment services, organizations providing online payment services (if any), and the content, form, method, and timeframe for providing information in sharing and connecting information to serve tax management as prescribed in Article 40 of the Law on Tax Administration; standards for business providing tax procedure services;

p) Clause 5, Article 49 on the order of implementation of coercive measures.

3. Provisions on the enforcement measures for certain Articles of the Law on Tax Administration include:

a) Content, form, authority, termination, and updating of the disclosure of taxpayer information by the tax authorities;

b) Tax management for business activities on e-commerce platforms and digital platforms: scope of responsibility, methods of deduction, filing on behalf and paying on behalf the withheld taxes of the operators of e-commerce platforms with online ordering and payment functions, of business organizations in Vietnam with other digital economic activities; rights and responsibilities of households and individuals doing business on e-commerce platforms;

c) Principles and content of applying technology, data, and digital transformation in tax management;

d) The tax management information system includes: the database in the Tax Management Information System, the Tax Management Information System itself, requirements for collecting and updating information into the Tax Management Information System, principles of connecting and sharing information and data, forms of connection and sharing, deadlines for providing information and data;

d) Content and forms of connection and sharing of electronic data, provision of taxpayer information to the tax authorities; operation of technical infrastructure to carry out electronic transactions, connection of tax obligation information of the tax authorities;

e) The authority to recover outstanding tax amounts that have been written off;

g) The submission of an application for bankruptcy procedures by the tax authority against enterprises and cooperatives.

Article 2. Subjects of application

1. Taxpayers include:

a) Taxpayers shall comply with the provisions of Clause 1, Article 2 of the Law on Tax Administration;

b) Organizations and individuals who carry out withholding, declaration, and payment on behalf of the amount of tax withheld as prescribed in Point đ, Clause 1, Article 2 of the Law on Tax Administration include:

b.1) An organization that is a foreign digital platform operator that withholds and pays on behalf of the tax obligations of foreign suppliers, and businesses in Vietnam that apply the value-added tax calculation method as the method of deducting tax on purchases of services from foreign suppliers without a permanent establishment in Vietnam through electronic commerce channels or digital platforms, which withhold and pay on behalf of the tax obligations of foreign suppliers as prescribed in Clause 4, Article 4 of the Law on Value-Added Tax;

b.2) An organization that is an operator of an e-commerce trading floor, a digital platform manager with payment functions, performs tax deduction, submission on behalf of, and declaration of the deducted tax amount for business households and individuals conducting business on the e-commerce trading floor or digital platform as prescribed in Clause 5, Article 4 of the Law on Value-Added Tax;

b.3) The managing entity of an e-commerce platform or other digital platform (domestic or foreign) with online ordering and payment functions is responsible for deducting, declaring, and submitting on behalf the deducted tax amount of business households and individuals as prescribed in Point a, Clause 4, Article 13 of the Law on Tax Administration;

b.4) Organizations or individuals perform deduction, declaration, and submission on behalf of the personal income tax already deducted as prescribed by the law on personal income tax.

b.5) Organizations and individuals other than the organizations and individuals specified in points b.1, b.2, b.3, and b.4 of this clause shall perform tax withholding, declare taxes on behalf of, and pay the withheld tax on behalf of taxpayers in accordance with the law.

2. Tax management authorities include:

a) Tax authorities, including the Tax Department, Tax Department for Large Enterprises, E-commerce Tax Department, Provincial/City Tax Departments, and Local Tax Departments;

b) Customs authorities, including the Customs Department, Post-Clearance Inspection Sub-department, Anti-Smuggling Investigation Sub-department, and other customs authorities under the Customs Department assigned with tax management functions; Regional Customs Sub-departments and customs authorities under the regional sub-departments; Port customs, and other customs outside ports.

3. Tax officials specified in Clause 3, Article 2 of the Law on Tax Administration.

4. Other state agencies, organizations, and individuals concerned as specified in Clause 4, Article 2 of the Law on Tax Administration.

Article 3. Interpretation of terms

1. Taxpayers who suffer material damage due to force majeure reasons other than those specified in clause 21, Article 4 of the Law on Tax Administration include: war, riot, strikes that require stopping or suspending production and business activities, or risks not caused by the taxpayer's reasons or responsibilities.

2. The tax management information system is implemented according to the provisions of clause 5, Article 4 of the Law on Tax Administration; this system is used to receive, process, and exchange information and data in tax management, including conducting tax administrative procedures electronically.

3. Electronic transactions in tax administration are the implementation of tax administrative procedures, providing support services, and exchanging information and data electronically in accordance with the provisions of tax administration law and electronic transaction law.

4. Organizations providing value-added services for electronic transactions in tax administration (hereinafter referred to as T-VAN service providers) are intermediaries under the provisions of electronic transaction law and meet the requirements for capacity and technical expertise to connect with the Tax Management Information System to provide representative services (partially or entirely) for taxpayers to send, receive, store, and restore electronic documents; support the creation and processing of electronic documents; and confirm the execution of electronic transactions between taxpayers and tax authorities.

5. E-commerce platforms, digital platforms with online ordering and payment functions are digital platforms that also meet the following criteria:

a) Allow buyers to choose goods and services and establish purchase transactions with sellers through the electronic environment provided by the platform;

b) Directly or indirectly participating in the payment process between the buyer and the seller and having the ability to control, reconcile, or confirm payment transactions, including: collecting money from the buyer and transferring it to the seller; coordinating with other organizations or individuals to carry out the collection and transfer of payment money and having the ability to control, reconcile, or confirm payment transactions; organizing a payment mechanism where the completion of the purchase transaction is associated with payment confirmation on the platform;

c) The determination of whether a platform has a payment function is based on the platform's actual role in organizing, controlling, or participating in the payment process, and does not depend on the technical form or specific payment method.

In cases where the platform only provides services for posting information, advertising, or connecting transactions without participating in the payment process, it does not fall within the scope regulated under this clause.

6. E-commerce platforms, digital platforms with payment functions are platforms that meet the criteria specified in points b and c of clause 5 of this Article.

7. The deadline for submitting a tax return dossier, paying taxes, and for the tax authority to process the tax dossier is the last day of the deadline for submitting a tax return dossier, paying taxes, and for the tax authority to process the tax dossier according to the provisions of tax administration law. In case the last day of the deadline for submitting a tax return dossier, paying taxes, or for the tax authority to process the tax dossier falls on a public holiday, the last day of the deadline is considered to be the next working day following that holiday.

Article 4. Public disclosure of taxpayer information

1. The tax authority shall publicly disclose information about taxpayers in the following cases:

a) Taxpayers who commit acts specified in Clause 3, Article 7 of the Law on Tax Administration, specifically as follows:

a.1) Taxpayers engage in acts of tax evasion, other revenue, or deliberately refuse to pay taxes, other revenue, late payment fees, and fines on time;

a.2) More than 90 days have passed since the expiration date for submitting taxes and other collections, late payment fees, penalties, or the deadline for complying with administrative decisions on tax management, and the taxpayer or guarantor has not voluntarily complied;

a.3) The taxpayer commits acts of tax law violations that affect the tax rights and obligations of other organizations or individuals;

a.4) Taxpayers who do not comply with the requirements of the tax authorities as stipulated by law: refuse to provide documents and information to the tax authorities; fail to comply with inspection decisions and other requests of the tax authorities as stipulated by law; fail to respond to the tax authority's request for explanation regarding invoice risks as alerted by the tax authority's electronic invoice application system; obstruct or hinder tax officers and customs officers from performing their duties; individuals or organizations that do not comply with administrative decisions on tax management and engage in acts of asset disposal;

b) Taxpayers not operating at the registered address; taxpayers who have ceased operations and have not completed the procedures to terminate the validity of their tax code; taxpayers temporarily suspending business;

c) Other information disclosed as prescribed by law.

2. Content and form of disclosure:

a) Contents of disclosed information: tax identification number, taxpayer's name, address, reason for disclosure. Depending on each specific case, the tax administration agency may disclose in detail some information directly related to tax obligations or directly to taxpayers to serve tax administration in accordance with law.

In case the taxpayer does not operate at the registered address, based on tax administration data and information provided by competent state agencies, the tax administration agency may disclose information about the owner of the sole proprietorship, the owner of the single-member limited liability company, the general partner, the legal representative of the enterprise, business individual, and the head of the business household, including: full name and the last 04 characters of the personal identification number (citizen identification number or passport number) and cover and encode the remaining characters;

b) Form of information disclosure:

b.1) Mandatory form: posting on the electronic information page of tax authorities at all levels. In the case of disclosing information about taxpayers who do not comply with the explanation request from the tax authorities regarding invoice risks according to the warnings from the tax authorities' electronic invoice application system as stipulated in point a.4, clause 1 of this Article, the tax management information system automatically sends alert information to the purchaser;

b.2) Additional selection forms: based on actual conditions, the head of the tax administration agency directly managing the taxpayer or the tax administration agency managing the state budget collection decides to additionally apply one or several of the following forms: public disclosure through mass media; posting at the premises of the tax administration agency; through citizen reception, press conferences, press releases, activities of the spokesperson of tax administration agencies at all levels as prescribed by law; other forms of public disclosure according to relevant regulations.

3. Authority to disclose information:

a) The head of the tax management agency directly managing the taxpayer or the tax management agency where the state budget revenue is managed shall, based on the actual situation and tax administration in the area, decide on the selection of cases for public disclosure of taxpayer information in violation according to the provisions in Clause 1 of this Article and the form of additional information disclosure selected as prescribed in Point b.2, Clause 2 of this Article;

b) Before publicly disclosing taxpayer information, the tax management agency must conduct a review and verification to ensure the accuracy of the disclosed information. The head of the tax management agency is responsible for the accuracy of the disclosed information. In case the disclosed information is inaccurate, the head of the tax management agency shall correct the information and must publicly disclose the corrected content according to the disclosure form as prescribed in Point b, Clause 2 of this Article;

c) In the case of publicly disclosing information prescribed in point a.2, clause 1 of this Article, the tax management information system automatically publishes the information on the electronic information portal of tax authorities at all levels on a monthly basis.

4. Termination and updating of public information:

a) When the taxpayer has fulfilled their tax obligations, the tax management information system automatically updates the taxpayer's status as having completed their obligations;

b) For cases of public disclosure of information specified in point a.2, clause 1 of this Article, at the time of disclosing information for a new period, the previously disclosed information shall be simultaneously terminated. In the event that the taxpayer has fulfilled tax obligations before the information is no longer publicly disclosed, based on updates from the Tax Management Information System, the electronic information page of tax authorities at all levels shall automatically display supplementary information regarding the taxpayer’s completion of tax obligations.

5. Principles of public disclosure of taxpayer information:

a) The disclosure of taxpayer information must be within the proper authority, in the appropriate case, for the purpose of tax management, and must ensure that it does not infringe upon the legal rights and interests of taxpayers, related organizations, and individuals;

b) Information shall only be disclosed when there is a clear legal basis, and the data has been reviewed, cross-checked, and verified according to legal regulations;

c) The content of publicly disclosed information must ensure the minimum necessary level to serve tax administration; the processing, displaying, masking, and hiding of personally identifiable information, personal information, and other related information must comply with laws on personal data protection and network information security;

d) The disclosure of information must ensure the ability to correct, update, and promptly terminate public disclosure when the basis for disclosure no longer exists or the disclosed information is inaccurate.

Article 5. Financial resources for the activities of the tax administration authority

1. The annual state budget ensures priority allocation of funds for tax management agencies to develop and operate information technology systems, digital transformation in tax management, electronic invoices, infrastructure, equipment, and professional tasks serving the work to improve the efficiency of tax management in accordance with the laws on financial and budget management, public investment, and public assets, including the following contents:

a) Constructing new, upgrading, expanding, maintaining, and operating: information technology systems, technical infrastructure, information security, and digital platforms serving tax management and electronic invoice work;

b) Digital transformation, automation of tax management work based on the application of science, technology, and big data; ensuring data security, interconnected connectivity, and data sharing with systems of relevant state agencies;

c) Procurement of assets, machinery, and equipment serving the work of official positions, for common and specialized use according to regulations; upgrading, repairing, and maintaining existing assets, machinery, and equipment;

d) Investment in constructing new office buildings, architectural works according to regulations; upgrading, repairing, and maintaining existing office buildings and architectural works;

e) Special professional tasks serving the work of tax management agencies include:

d.1) Operational tasks associated with state management functions: delegated tax collection; purchasing, managing, issuing materials and forms; risk management and compliance work; ensuring the operation of specialized assets; maintaining the operation of the data center, national trade information portal; sector-wide propaganda (propaganda to support taxpayers and businesses in complying with tax management laws); encouraging buyers to obtain invoices; rewarding consumers who report sellers not issuing and delivering electronic invoices; organizing paper documents and digitizing archived materials; coordinating with agencies and organizations to carry out tax management tasks;

d.2) Tasks ensuring working conditions: paying for overtime, not allowing annual leave for officials and employees working at the data center;

d.3) Tasks of fulfilling legal obligations and mandatory international cooperation: compensating damages to organizations and individuals and hiring lawyers to protect the rights of the State and the tax administration agency in court; international cooperation on taxation, international tax administration;

d.4) Other professional operations arising in the performance of tax administration duties.

2. The tax administration agency, within the scope of the assigned state budget estimate and in accordance with the law on budgetary financial management, public investment, and public assets, is responsible for prioritizing the allocation and use of funds to perform the tasks specified in Clause 1 of this Article.

The formulation, issuance, and implementation of the internal expenditure regulations of the tax administration agency must ensure compliance with the current financial regime, the financial resources used, and the activities of the unit, including:

a) For expenditure items that already have regimes, standards, and norms: to be carried out according to the regulations of the competent state agency;

b) For expenditure items that have not yet been regulated: based on the actual situation, the tax management agency decides the expenditure level appropriately and ensures it is within the regular budget estimates allocated to administrative management expenditure.

Chapter II. TAX MANAGEMENT FUNCTIONS

Section 1. TAX REGISTRATION DEADLINE; USE, TERMINATION OF TAX CODE;

Section 1. TAX REGISTRATION DEADLINES; USE, TERMINATION OF TAX CODE; RESPONSIBILITIES RELATED TO TAX REGISTRATION

Article 6. Tax registration deadline

1. Tax registration is conducted electronically or automatically through the Tax Management Information System. In cases where tax registration information is received by the tax authority from the business registration agency or a competent state agency through connected data sharing under a one-stop interlinked mechanism, taxpayers are not required to directly carry out tax registration procedures with the tax authority.

2. Taxpayers who are subject to tax registration under the one-stop interlinked mechanism as stipulated in Clause 2, Article 10 of the Law on Tax Administration shall have the tax registration deadline coincide with the registration deadline for enterprises, cooperatives, cooperative unions, cooperative groups, business households, registration of dependent units, and business locations of enterprises, cooperatives, and cooperative unions as prescribed by law. In the case of dissolution or cessation of operations, taxpayers shall carry out dissolution or cessation registration with the business registration authority after fulfilling tax obligations in accordance with the law.

3. Taxpayers who are subject to direct tax registration with the tax authority as prescribed in Clause 3, Article 10 of the Law on Tax Administration shall have the tax registration deadlines as follows:

a) The deadline for initial tax registration is 10 working days from the following day:

a.1) The date the license for establishment and operation is issued or the date the decision on establishment or other equivalent documents issued by the competent authority is granted for organizations required to register for operation or business, or the opening date of a branch or transaction office of a credit institution;

a.2) The start date of business activities for organizations or individuals conducting business not required to register for business;

a.3) The contract signing date for contractors or foreign subcontractors who declare and pay tax directly to the tax authority; the contract or petroleum agreement signing date;

a.4) The date when personal income tax obligation arises for individuals who directly register for tax with the tax authority.

In the case where an individual directly registers for tax for the first time for a dependent, the latest tax registration deadline is December 31 of the tax year;

a.5) The date of incurring an obligation to the state budget for organizations and individuals not falling under the cases specified in points a.1, a.2, a.3, and a.4 of this clause and not yet having a tax code;

b) Organizations and individuals not falling under the cases specified in point a of this clause but eligible for tax refund according to the law and not yet having a tax code must register for tax before carrying out the tax refund procedure;

c) Organizations and individuals registering for tax to be issued a tax code for submission on behalf as stipulated in Clause 4, Article 11 of the Law on Tax Administration must register for tax within the following time limits:

c.1) No later than 10 working days from the date of signing a contract or business cooperation document;

c.2) No later than 10 working days from the date of the first payment or income disbursement to the organization or individual in case no contract is signed;

c.3) Along with the deadline for submitting the tax declaration dossier for the first tax period if it does not fall under the cases specified in points c.1 and c.2 of this clause;

d) In case the taxpayer carries out the initial tax registration through the tax declaration dossier that includes integrated tax registration information, the tax registration deadline is along with the deadline for submitting the tax declaration dossier for the first tax period;

d) Organizations and individuals that pay income are responsible for registering for tax for the first time on behalf of the individual with income no later than the last day of the deadline for filing the personal income tax declaration for the first period in which the income payment occurs for the individual in case the individual has not registered for tax; registering for tax for the first time on behalf of the individual's dependents no later than December 31 of the tax year;

e) Deadline for changing tax registration information:

e.1) Taxpayers who register for tax directly with the tax authority must notify the directly managing tax authority within 10 working days from the date the change information occurs when there is a change in tax registration information;

e.2) A taxpayer who is an individual, when changing information about their full name, personal identification number, date of birth (for Vietnamese citizens), passport (for foreigners), the deadline for updating tax registration information is 20 working days (for mountainous, highland, border, and island communes it is 30 days) from the date of change in the National Population Database, or the date recorded on the passport.

In the case where an individual authorizes an organization or individual paying income to carry out the tax registration information change for the individual and dependents, the individual must notify the income-paying organization or individual no later than 10 working days from the date the information change occurs; the income-paying organization or individual is responsible for notifying the tax administration agency no later than 10 working days from the date of receiving the individual’s authorization.

e.3) Taxpayers falling under the case specified in point e.2 of this clause are not required to carry out procedures to change information with the tax authority in cases where the national population database has connected and shared data with the tax authority's database and automatically synchronizes when individual information changes. The tax management information system automatically sends notifications to taxpayers to inform them about the updated information;

g) Time limit for notification of temporary cessation of operations or business:

g.1) For taxpayers who are approved, notified, or required by the competent state authority to temporarily cease operations or business, the competent state authority shall send a document to the tax authority directly managing the taxpayer within 03 working days from the date of issuing the document. The period of temporary cessation of operations or business is the period recorded in the document issued by the competent state authority;

g.2) For taxpayers who do not fall under the case specified in point g.1 of this clause, the taxpayer shall notify the direct tax authority of the temporary suspension of activities or business no later than 01 working day before suspending activities or business. The tax authority shall send a confirmation notice to the taxpayer regarding the time the taxpayer registered for the temporary suspension of activities or business no later than 02 working days from the date of receiving the taxpayer's notification. The taxpayer is allowed to temporarily suspend activities or business for no more than 12 months for each notification;

g.3) If the taxpayer resumes activities or business on the registered date, there is no need to notify the authority where the temporary suspension of activities or business was registered as per regulations;

g.4) In case a taxpayer resumes activities or business before the deadline, the following shall be carried out:

Taxpayers falling under the case specified in point g.1 of this clause shall notify the authority where they have registered the temporary suspension of activities or business and must fully comply with tax regulations and submit tax declaration dossiers as prescribed.

Taxpayers falling under the case specified in point g.2 of this clause shall notify the directly managing tax authority no later than 01 working day before resuming activities or business before the deadline;

h) Deadline for submitting tax code cancellation dossiers:

Taxpayers shall submit the tax code cancellation dossier to the directly managing tax authority within 10 working days from the date of the document terminating activities or terminating business activities or the contract end date.

Article 7. Responsibilities of taxpayers, tax authorities, state agencies, organizations, and individuals related to tax registration

1. For taxpayers:

Taxpayers are responsible for fully complying with the regulations on tax registration, changes in tax registration information, temporary suspension of activities, business, termination of the validity of the tax code under Article 6 of this Decree and the following regulations:

a) Taxpayers must provide complete, accurate, and timely information on their tax registration, that of dependent units, and business locations at the time of initial registration and when there are changes; be responsible for the accuracy of the information they provide; carry out tax registration for dependent units at the request of the tax authorities when the dependent unit does not fulfill its tax registration obligations.

The legal representative, the business owner classified as having tax risk according to the tax risk analysis criteria of the tax authorities, is responsible for explaining, providing information and documents as requested by the tax authorities, and complying with tax management measures according to the notice of the tax authorities.

In cases where information provided by the business registration authority or a competent state agency is transferred to the tax authority through the interconnected mechanism but is incomplete according to the provisions in this point, the taxpayer is responsible for supplementing the tax registration information according to the notice of the tax authority. Tax registration information is centrally managed by the tax authority and used consistently in tax procedures according to the provisions of the tax administration law;

b) For taxpayers who change their headquarters address to another provincial area resulting in a change of the directly managing tax authority, after completing the headquarters address change procedure, the taxpayer is responsible for continuing to perform tax procedures and fulfill outstanding obligations with the previous tax authority as follows:

b.1) Submit all tax declaration dossiers that are due up to the time of the headquarters address change as prescribed;

b.2) Pay the full amount of taxes and other levies, late payment interest, and fines as prescribed;

b.3) Be entitled to request offsetting tax liabilities, refunding overpaid taxes, and other levies, except in cases provided at point b.4 of this clause;

b.4) The input VAT amount that has not been fully deducted may be transferred to offset against the VAT amount incurred after the change of the managing tax authority. For the personal income tax, enterprise income tax and after-tax profits remaining after deducting funds that have been temporarily paid but have not yet reached the deadline for submission of tax finalization declaration dossiers, taxpayers shall be entitled to offset against the payable tax amounts according to the tax finalization dossiers at the tax authority of the place where they are transferred in accordance with law;

c) During the suspension of operation and business, taxpayers shall:

c.1) Taxpayers are not required to submit tax declaration dossiers, except for cases where taxpayers suspend operations or business for less than a full month, quarter, calendar year or fiscal year, they must still submit monthly, quarterly tax declaration dossiers and annual finalization dossiers;

c.2) Taxpayers are not allowed to use invoices. In cases where taxpayers are authorized by the tax authority to use invoices in accordance with the law on invoices, they must submit tax declaration dossiers as prescribed;

c.3) Taxpayers must comply with decisions and notices of the tax management authority regarding debt collection, enforcement of administrative decisions on tax management, temporary suspension of exit, inspection of compliance with tax laws, and handling of administrative violations on tax management as prescribed by the Law on Tax Administration;

c.4) The temporary suspension status of taxpayers' operations and business is updated in the Tax Management Information System and has uniform validity in carrying out tax procedures as provided by law;

d) Taxpayers, upon termination of the validity of the tax code, are responsible for:

d.1) Fulfill the obligations of submitting tax declaration dossiers, paying taxes, and handling overpaid taxes or non-deducted value-added taxes (if any) in accordance with regulations with the tax authority, including the tax obligations of subordinate units, business locations, and tax obligations under tax codes paid on behalf (if any);

d.2) In case the taxpayer is a parent unit with subordinate units, all subordinate units must complete the procedure to terminate the tax code before the termination of the parent unit's tax code.

d) Taxpayers with dossiers requesting the restoration of a tax code are responsible for submitting all missing tax declaration files, completing the full payment of taxes and other amounts to the tax authorities before the tax code is restored, except in cases where the competent authority restores the legal status or the competent state agency accepts the gradual payment of outstanding taxes as prescribed in Clause 6, Article 48 of the Law on Tax Administration;

e) Taxpayers who are notified by the tax authorities as not operating at the registered address are responsible for:

e.1) Taxpayers must be responsible for tax obligations during the period when the tax authorities notify that the taxpayer is not operating at the registered address, including the registered addresses of dependent units and business locations, and comply with notifications and decisions of the tax management authorities and competent state agencies as prescribed by law;

e.2) Taxpayers are not allowed to carry out the procedures for temporarily suspending activities or business when the tax authority has issued a notice that the taxpayer is not operating at the registered address and can only carry out the procedures for temporarily suspending activities or business after completing the procedures for restoring the tax code;

g) Taxpayers are not required to re-declare information already available in the national database system or in the databases of ministries and sectors that have been connected to share information with the Tax Management Information System, except in cases where there is a change in content or at the request of the tax authority for tax inspection purposes;

h) Individuals who are owners of private enterprises, owners of single-member limited liability companies, partners in partnerships, household business owners, or legal representatives of enterprises are responsible for fulfilling tax obligations and obligations related to tax records in accordance with the law for enterprises or household businesses that have been notified by the tax authority as not operating at the registered address or have had their business registration certificate revoked by the competent authority according to the provisions of Article 73 of this Decree before carrying out tax registration procedures for new enterprises or household businesses in which the individual is the legal representative or manager.

2. For the tax authority:

a) In case the tax registration file is complete, the tax authority shall notify the acceptance of the file and the deadline for processing the tax registration file no later than 03 working days from the date of receiving the complete file;

b) In cases where the dossier is incomplete, the tax authority shall notify the taxpayer no later than 2 working days from the date of receiving the dossier;

c) In cases where the tax authority receives the taxpayer's tax registration information in accordance with the provisions of clauses 3, 4, and 5 of this Article, the tax authority provides information on the results of receiving, processing, and updating the taxpayer's tax registration information as prescribed, ensuring that the taxpayer can track it via electronic means;

d) The tax authority shall collect, analyze, and evaluate information about the legal representative, business owner, organization, or individuals related to the taxpayer to classify the level of risk in tax management (including identifying individuals related to businesses that do not operate at the registered address, engage in tax or invoice violations, or are considered high risk); and apply appropriate management measures in accordance with legal regulations.

3. For business registration authorities under the one-stop interconnection mechanism:

In the case of tax registration under the one-stop interconnection mechanism, the agency receiving the application for business registration, cooperative registration, union of cooperatives registration, cooperative group registration, household business registration, registration of dependent units, or business locations of enterprises, cooperatives, and unions of cooperatives is responsible for transmitting, sharing, or synchronizing business registration and tax registration data to the tax authority via electronic means between the National Business Registration Information System and the Tax Management Information System so that the tax authority can process and provide results to taxpayers in accordance with the Tax Administration Law and relevant legislation.

Shared or synchronized data refers to information about business registration, cooperatives, cooperative unions, cooperative groups, and business households that is related to serving risk management work in tax administration.

4. For the agency managing the national population database:

a) The agency managing the national population database is responsible for providing and sharing personal identification information to the tax authorities to issue tax codes to taxpayers based on personal identification numbers;

b) The information provided and shared includes: personal identification number, full name, date of birth, gender, nationality, place of residence, legal status of the individual (alive, deceased, missing), and other information as prescribed by law;

c) The provision and sharing of information are carried out in cases: when establishing a personal identification number; when there are changes to the information already provided; when canceling or re-establishing a personal identification number.

5. For the agencies issuing establishment and operation licenses to organizations:

a) The state agency authorized to issue establishment and operation licenses or decisions on establishment or other equivalent documents for organizations under the business registration registration (except for business registration agencies under the one-stop interconnection mechanism) is responsible for providing and sharing information with the tax authority to serve tax management;

b) The information provided and shared includes: the license number for establishment and operation or the establishment decision or investment registration certificate or other equivalent document issued to the organization; date of issuance; issuing agency; name of the organization; address of the headquarters; legal representative of the organization (personal identification number or identification document number of the representative, date of birth, gender, nationality), legal status of the organization, and other information available on the license or certificate as prescribed by law;

c) Cases of providing and sharing information include: when issuing licenses or certificates; when changing licenses or certificates; when an organization temporarily suspends or terminates operations or business, or when licenses or certificates are revoked;

d) The deadline for providing information shall be no later than 10 working days from the date of issuing the license or certificate; the date of changing the license or certificate; the date of temporary suspension or termination of operations or business, or the date of revocation of the license or certificate;

đ) The provision and sharing of information shall be carried out promptly through electronic means, ensuring connection, sharing, and synchronization of data between agencies in accordance with the law, and in paper form during periods when electronic methods have not yet been implemented.

The collection, sharing, exploitation, and use of information prescribed in this Article shall be carried out according to the provisions of tax administration law and relevant laws, ensuring the safety and confidentiality of information as prescribed.

Article 8. Use of tax identification number

1. Taxpayers must enter the tax identification number granted on invoices, documents, and records when carrying out business and financial transactions directly related to tax obligations; opening deposit accounts at credit institutions, foreign bank branches, payment service providers, and intermediary payment service providers; filing tax returns, paying taxes, exempting taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations, and conducting other tax-related transactions for all obligations payable to the state budget, including in cases where taxpayers operate production and business activities in multiple locations.

2. Taxpayers must provide full and accurate tax codes to organizations or individuals responsible for withholding, paying taxes on their behalf, or filing and paying taxes on their behalf; provide them to authorities, organizations, or individuals involved to serve tax management according to the provisions of law; and record the tax code on documents when performing administrative procedures under the one-stop-shop mechanism with tax management authorities and related authorities or organizations.

3. Tax management authorities, the State Treasury, credit institutions, foreign bank branches, payment service providers coordinating state budget collection, and organizations authorized by tax management authorities to collect taxes shall use the taxpayer's tax code in transaction documents related to tax obligations in accordance with regulations and collect taxes, other revenues, late payment amounts, and fines into the state budget.

4. Credit institutions, foreign bank branches, payment service providers, and intermediary payment service providers must record the tax code in the account opening dossiers and transaction documents through the taxpayer's account.

5. The tax code must not be used in the transactions specified in Clause 1 of this Article after it has been invalidated by the tax authority and can only be used again after being restored. For taxpayers notified by the tax authority that they are inactive at the registered address, the tax code can only be used to conduct transactions serving the termination or restoration of the tax code as prescribed.

Section 2. TAX DECLARATION; DEADLINE FOR SUBMITTING TAX DECLARATION FILES;

TAX PERIOD; TAX NOTIFICATION, TAX DEDUCTION,

REPLACEMENT DECLARATION, REPLACEMENT TAX PAYMENT

Article 9. Tax period

1. The tax period includes the period per occurrence, month, quarter, year, or tax finalization period as stipulated in Clause 8, Article 4 of the Law on Tax Administration.

2. Determination of the tax period:

a) The tax period per occurrence is determined as the day the taxpayer incurs a tax liability;

b) The monthly tax period is determined from the first day to the last day of the month in the calendar year;

c) The quarterly tax period is determined from the first day to the last day of the quarter in the calendar year or fiscal year;

d) The annual tax period is determined according to the calendar year or fiscal year;

e) The tax finalization period is determined as follows:

e.1) The tax finalization period is determined according to the annual accounting period as stipulated by accounting law, except in the case specified in point e.2 of this clause;

e.2) The tax finalization period for personal income tax is determined according to the calendar year.

In cases where, within a calendar year, an individual is present in Vietnam for less than 183 days, but the total number of days present in Vietnam within 12 consecutive months from the first day of presence in Vietnam is 183 days or more, the personal income tax finalization period for the first year is determined as 12 consecutive months from the first day of presence in Vietnam.

Article 10. Deadline for submitting tax declaration dossiers

1. For taxes declared on each individual occurrence, the deadline for submitting the tax declaration dossier is no later than the 10th day following the day of the tax obligation arising, except in cases where the tax must be declared and paid before the tax authority issues an electronic invoice with a code for each individual occurrence as prescribed in Point b, Clause 3, Article 26 of the Law on Tax Administration.

2. For taxes declared monthly, the deadline for submitting the tax declaration dossier is no later than the 20th day of the month following the month in which the tax obligation arises.

3. For taxes filed quarterly, the deadline for submitting the tax return is no later than the last day of the first month of the quarter following the quarter in which the tax liability arises.

4. For taxes filed annually, the deadline for submitting the tax return is no later than the last day of the first month of the following calendar year or the following fiscal year.

5. For taxes filed for finalization, the deadline for submitting the tax return is as follows:

a) No later than the last day of the third month from the end of the tax finalization period;

b) No later than the 45th day from the day the taxpayer receives a decision regarding the cessation of operations, dissolution, bankruptcy, termination of contract, equitization of a state-owned enterprise, division, separation, merger, or consolidation.

c) No later than the last day of the 4th month from the end of the calendar year for the personal income tax finalization dossier of individuals with income from salaries and wages directly finalizing the tax.

In the case where, within one calendar year, an individual is present in Vietnam for less than 183 days but, counting within 12 consecutive months from the first day of presence in Vietnam, the duration reaches 183 days or more, the deadline for submitting the personal income tax finalization dossier for the first year is no later than the last day of the 4th month from the last day of the month in which the full 12 consecutive months are counted;

d) Before leaving the country, for individuals who are foreign residents and have terminated their employment contract in Vietnam, but not more than 45 days from the date of termination of the employment contract.

6. For crude oil extraction and sales activities (including domestically sold crude oil and exported crude oil), the deadline for submitting tax declaration dossiers and other dues for each sale shall be no later than 35 days from the date of sale. The date of sale is the date of completion of crude oil delivery at the delivery point.

For natural gas sales activities, the deadline for submitting tax declaration dossiers and other dues shall be no later than the 20th day of the month following the month in which the tax obligation or other dues arise. The month in which the tax obligation arises is the month in which the tax is determined according to the provisions of tax law; the month in which other dues arise is the month of gas sale.

7. The deadline for submitting intercompany profit reports shall be implemented according to the provisions stipulated in the decree on tax administration for affiliated enterprise transactions.

8. The deadline for submitting personal income tax declaration dossiers from the transfer, inheritance, or gift of real estate is as follows:

a) In the case of transferring, inheriting, or gifting real estate that has been issued a Certificate of Land Use Rights, Ownership of Assets Attached to Land (including cases where the transfer contract stipulates that the buyer is responsible for paying the tax on behalf of the seller, cases where a third party involved is allowed to sell an individual's property as prescribed by law, and cases of authorization where the authorized person has full rights as ownership of the real estate according to civil law), the deadline for submitting the tax declaration dossier is no later than the last day of the period for registering changes at the competent authority as prescribed by land law;

b) In cases of transfer, inheritance, or gifts of houses to be formed in the future, and land use rights attached to future construction works (including cases where the transfer contract includes an agreement that the buyer pays the tax on behalf of the seller, cases where a third party is allowed to sell an individual's property according to the law, cases of authorization where the authorized person has full rights as ownership of the real estate according to civil law), the deadline for filing tax declaration dossiers is no later than the 10th day from the day following the date on which the transfer contract or legal documents proving the effective right to receive inheritance or gifts takes effect according to the law. In cases where an individual contributes capital in the form of real estate, the deadline for filing tax declaration dossiers is no later than the 10th day from the day following the date of capital transfer, capital withdrawal, or business dissolution.

9. The deadline for submitting tax declaration dossiers for business households and individual businesses shall be implemented in accordance with the provisions of Decree No. 68/2026/NĐ-CP of the Government.

10. The deadline for submitting tax declaration dossiers for exported and imported goods shall be implemented in accordance with the provisions of the law on customs.

Article 11. Cases not required to submit tax declarations or other fees

Taxpayers are not required to submit tax declarations or other fees for each type of tax or fee in the following cases:

1. Taxpayers only have activities or business in subjects not subject to tax under the provisions of tax law, except for business households and individual businesses of goods and services with an annual revenue level that is not subject to value-added tax and not subject to personal income tax in accordance with the provisions of Decree No. 141/2026/NĐ-CP of the Government.

2. Organizations and individuals paying income, individuals directly declaring taxes to the tax authorities are not required to submit personal income tax declaration dossiers for income exempted from tax as prescribed in Articles 4 and 5 of the Personal Income Tax Law, except for cases of tax exemption specified in Clauses 1, 2, 17 of Article 4, income of experts from innovative startup projects prescribed in Clause 19 of Article 4, and Clauses 2, 3, 4 of Article 5 of the Personal Income Tax Law.

3. Export processing enterprises that only have export processing activities are not required to submit value-added tax declaration dossiers.

4. Taxpayers during the period of temporary suspension of activities or business as prescribed in Point c.1 Clause 1 Article 7 of this Decree.

5. Taxpayers have submitted the application to terminate the tax code, except for the final tax return up to the time of termination of the tax code and the tax declaration for tax obligations arising after the submission of the application to terminate the tax code.

6. The personal income tax declarant is an organization or individual paying income in cases of monthly or quarterly personal income tax declaration, where no personal income tax is withheld for the income recipient in that month or quarter.

In cases where the last month or quarter of the year, or a month or quarter in which a division, separation, merger, consolidation, dissolution, bankruptcy, or cessation of operations occurs, does not result in tax withholding and falls under the case of not having to finalize personal income tax according to the guidance of the Minister of Finance, the organization or individual paying the income must still submit the personal income tax declaration for the last month or quarter of the year, or for the month or quarter in which the division, separation, merger, consolidation, dissolution, bankruptcy, or cessation of operations occurs.

7. In cases where the organization or individual does not make any income payments from salaries or wages, they are not required to submit a personal income tax finalization declaration on income from salaries or wages.

8. Organizations and individuals in Vietnam are the parties responsible for withholding and paying value-added tax and corporate income tax on behalf of foreign contractors as prescribed by tax law and must file monthly tax declarations even in months when no tax withholding occurs.

9. Taxpayers eligible for tax refunds under the provisions of the value-added tax law are not required to submit value-added tax declarations in the following cases:

a) Program or project owners or main contractors (including the main contractor's operating office in Vietnam), and organizations designated by foreign sponsors to manage programs or projects using non-refundable Official Development Assistance (ODA) funds (including the sponsor's operating office or the organization designated to manage and implement the program or project by the sponsor);

b) Organizations in Vietnam use non-refundable aid funds, humanitarian aid from foreign organizations and individuals to purchase goods and services serving non-refundable aid programs, projects, and humanitarian aid in Vietnam;

c) Organizations and individuals enjoying diplomatic privileges and immunities under the provisions of diplomatic law purchase goods and services in Vietnam.

10. In cases where the calculation of tax, other fees, tax notices, and other fees are carried out by the tax authority, and the tax authority has connected, shared, and utilized information available in the national database, databases of competent state agencies, the Tax Administration Information System, or records determining financial obligations, information transfer slips sent by competent authorities, and this information and data provide sufficient grounds for calculating taxes and other fees in accordance with regulations, taxpayers are not required to submit tax declaration dossiers or other fee declarations, except in cases where the taxpayer requests exemption or reduction in the tax declaration or other fee declaration.

The tax authority publicly announces on the Tax Administration Information System the types of tax declaration dossiers and other fee declarations that meet the conditions for implementation under this provision.

11. In Vietnam, if there arises payment of income to foreign organizations or individuals from the Government of Vietnam's international bond investments, or from loans to the State or the Government of Vietnam, which are cases not subject to value-added tax and exempt from corporate income tax in accordance with tax law, there is no need to submit a tax declaration file.

12. Organizations collecting fees and charges that are not required to declare fees and charges under the law on fees and charges do not need to submit a fee and charge declaration file.

13. Organizations and individuals exempt from natural resource tax, who are not cases where the tax authority provides notice or decision on tax exemption or reduction according to guidance from the Minister of Finance, do not need to submit a natural resource tax declaration file.

Article 12. Supplementary declaration of tax and other revenue files

1. Taxpayers shall carry out the supplementary declaration of tax dossiers and other revenues as prescribed in Clause 5, Article 12 of the Law on Tax Administration and the provisions of this Article. The supplementary declaration of tax dossiers ensures the full and accurate determination of tax obligations but does not change the effectiveness of conclusions or decisions made through inspection and examination by the tax authorities or competent agencies.

2. In the case of supplementary declaration prescribed in Point c, Clause 5, Article 12 of the Law on Tax Administration:

a) Taxpayers are not allowed to submit supplementary tax declarations or other revenue-related documents for files within the scope and period of investigation according to the request document from the investigative agency to the tax authority. The period during which supplementary tax declarations are not allowed is specified in the request document from the investigative agency. In cases where the request document does not clearly specify the period of application, the prohibition on submitting supplementary declarations ends when the investigative agency issues a document notifying the termination of the restriction on taxpayers from submitting supplementary declarations;

b) The investigative agency sends a request document to the tax authority in accordance with the provisions in Clause 3 of this Article, clearly stating: the taxpayer's name, tax code, type of tax, tax period within the scope and period of investigation, and the period during which supplementary declarations are not allowed.

3. The investigative agency requests that the taxpayer not file supplementary tax declarations or other revenue items when the taxpayer is under investigation in a case or criminal proceeding due to signs of legal violations related to determining tax obligations or when a decision to initiate a criminal case has already been made.

4. In the case of adjusting the tax declaration dossier as prescribed in Point d, Clause 5, Article 12 of the Law on Tax Administration:

a) If the taxpayer supplements the explanation dossier to the tax authority, the explanation dossier must clearly state: the content of the tax declaration adjustment, the reason for the adjustment, the adjustment period, the amount of tax adjusted compared to the tax amount ascertained through inspection and examination, and documents and evidence forming the basis for the adjustment;

b) The tax authority shall review the taxpayer’s explanation dossier within the scope of the content and period that have been inspected and examined and issue a written notice accepting or not accepting the adjustment of the tax declaration dossier;

c) The consideration and acceptance of tax declaration adjustments as stipulated in this clause only apply to matters that have not been addressed in the conclusions or handling decisions of the competent authority. Adjustments to the tax declaration dossier under this clause do not change the validity of conclusions or handling decisions issued through inspections or examinations. Taxpayers are handled in accordance with regulations as in cases where the tax authority or competent authority detects issues through inspections or examinations.

5. In the case of supplementary declarations as stipulated in point đ, clause 5, Article 12 of the Law on Tax Administration:

a) In the case that the tax authority or a competent state agency issues a written conclusion or decision related to determining the tax obligations of the taxpayer but it does not fall under the case handled according to the written conclusion or decision after inspection or examination by the tax authority or competent state agency, and it does not fall under the provisions at point b of this clause, the taxpayer shall make a supplementary declaration to adjust the tax obligations in cases where the supplementary declaration increases the amount of tax payable, reduces the amount of deductible, exempted, or refunded tax, or reduces losses, and the taxpayer shall be handled according to the regulations similar to the case where the tax authority or competent agency discovers it through inspection or examination.

The provision at this point is applied to other revenues belonging to the state budget managed and collected by the tax authority according to the provisions of the law;

b) In cases where the investigative agency, the Court, the State Audit, the inspection agency, and the tax authority have conclusions, judgments, or decisions concluding that the seller has committed acts of using illegal invoices or improperly using invoices, and the buyer of goods or services has used the seller's invoices within the scope of such conclusions, the buyer must file a supplementary declaration to adjust tax obligations, including cases where the tax period has already been audited or inspected, and the buyer is subject to handling according to tax administration law as in cases where the tax authority or competent authority detects violations during inspection or audit.

6. Taxpayers must file supplementary declarations for each tax declaration file, other revenue items with errors or omissions falling under the cases specified in clauses 1, 2, 3, 4, and 5 of this Article as follows:

a) Taxpayers falling under the cases specified in points a, b, c of Clause 5, Article 12 of the Law on Tax Administration shall carry out supplementary declarations for periods in which errors or omissions occurred. In cases where the supplementary declaration increases the amount of tax or other amounts payable, or decreases the amount of tax or other amounts that have been exempted, reduced, or refunded, the taxpayer must pay in full the additional amount payable or the amount that has been exempted, reduced, or refunded, along with late payment interest to the state budget (if any); in cases where the supplementary declaration reduces the amount of tax or other amounts payable, the taxpayer is allowed to adjust the late payment interest downward and handle any overpaid tax or other amounts (if any) according to regulations. In cases where the supplementary declaration increases or decreases the deductible value-added tax to be carried forward to the next period, the taxpayer shall declare the increased or decreased differential tax in the period in which the error or omission is discovered. Taxpayers are only allowed to file an additional declaration to increase the value-added tax refund requested if they have not yet submitted the tax refund application.

In the case where the taxpayer discovers that the input value-added tax declared and deducted is incorrect or omitted, they shall declare it in accordance with the provisions of value-added tax law;

b) Taxpayers who fall under the cases specified in points d and đ, Clause 5, Article 12 of the Law on Tax Administration shall comply with the provisions of point a of this Clause and be subject to administrative penalties for tax violations.

7. In cases implemented according to the conclusions, decisions on handling after inspection or audit by tax authorities or competent state agencies, or according to the tax authorities' notice of non-refund leading to an increase or decrease in the value-added tax deductible transferred to the next period, the taxpayer shall not make a supplementary declaration but shall declare in the tax period when they receive the conclusion, decision, or notice from the tax authorities or competent state agencies.

8. In cases where tax declaration dossiers are filed in accordance with points a and b, Clause 5, Article 12 of the Law on Tax Administration, if the taxpayer discovers that the tax declaration or other paid tax dossiers contain errors or omissions that increase the amount of tax or other amounts payable, or reduce the amount of tax or other amounts that have been exempted, reduced, refunded, or reduce input VAT carried forward, but the tax declaration or other tax dossiers are beyond the 5-year period from the deadline for submission, the taxpayer is not allowed to submit an additional tax declaration, but may submit an explanatory dossier to the tax authority. The tax authority is responsible for reviewing the taxpayer's explanatory dossier and issuing a notice of acceptance of the explanatory dossier, deciding on administrative penalties for tax management violations as prescribed (if any), or notifying the taxpayer of the non-acceptance of the explanatory dossier.

9. For exported and imported goods, the supplementary declaration of tax dossiers shall be carried out in accordance with the provisions of customs law.

10. The Minister of Finance shall provide detailed guidance on the order, procedures, and dossiers for supplementary declaration of tax dossiers and other taxes; methods for declaring supplementary tax dossiers and other taxes in cases specified at point a, clause 6 of this Article; explanation dossiers and the order, procedures for receiving and handling explanation dossiers as prescribed in clauses 4 and 8 of this Article.

Article 13. Tax declaration and other taxes for oil and gas activities and oil and gas sales.

The declaration of taxes and other revenues related to petroleum activities (including special taxes under the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation) shall be implemented according to each type of activity and each type of revenue corresponding to monthly declarations, quarterly declarations, declarations for each occurrence of tax obligations, and final tax settlements as prescribed in this Article.

1. Monthly declaration for activities of exploitation and sale of natural gas: natural resource tax, corporate income tax, special tax of the Vietnam-Russia Joint Venture “Vietsovpetro” in Block 09.1 according to the Agreement between the Government of the Socialist Republic of Vietnam and the Government of the Russian Federation signed on December 27, 2010, regarding the continuation of cooperation in the field of geological exploration and oil and gas exploitation on the continental shelf of the Socialist Republic of Vietnam within the framework of the Vietnam-Russia Joint Venture “Vietsovpetro” (hereinafter referred to as the Vietsovpetro Joint Venture in Block 09.1) and its amended and supplemented protocols; interest on host country gas to be shared.

2. Quarterly declaration: surcharge when crude oil prices fluctuate upwards, minus the surcharge applied to the Vietsovpetro Joint Venture in Block 09.1 as stipulated in point c, Clause 3 and Clause 5 of this Article.

3. Declaration for each arising case:

a) Corporate income tax on income from the transfer of interests in petroleum contracts:

The party transferring the interest in participating in the oil and gas contract is responsible for declaring and paying taxes on the income from the transfer. In case the transfer results in a change of ownership of the contractor holding an interest in the oil and gas contract in Vietnam, the contractor named in the contract is responsible for: notifying the tax authorities when a transfer activity arises and declaring and paying taxes on behalf of the transferring party for the portion of income related to the oil and gas contract in Vietnam according to regulations;

b) Revenues arising from oil and gas activities: oil and gas commissions; fees from reading and using oil and gas documents; compensation for failure to fully meet the contractor's minimum commitments; host country study fees; other revenues according to written agreements signed on behalf of the State or the Government of Vietnam with foreign signatories;

c) Surcharges, corporate income tax, and oil and gas interest (the portion allocated to the host country after paying corporate income tax and surcharges) from the residual funds of the oil and gas portion left by the Vietsovpetro Joint Venture in Block 09.1: the declaration and payment must be made no later than the 10th day after the Joint Venture Council decides on the residual amount of the retained oil and gas portion according to resolutions of each meeting, but not later than December 31 annually, as stipulated in the Agreement and the amended and supplemented Protocols;

d) Export tax on oil and gas; in cases where there is no official price at the time of customs declaration registration, the taxpayer is allowed to pay the tax temporarily before customs clearance or release of goods. When the official price is available, the taxpayer must declare and adjust the tax difference (if any) according to regulations.

4. Declaration for each sale transaction in the exploitation and sale of crude oil, including: natural resource tax; corporate income tax; special tax and the surcharge amount when crude oil prices increase for the Vietsovpetro Joint Venture in Block 09.1; the host country oil profit share.

5. Annual tax finalization and finalization upon termination of oil and gas contracts: natural resource tax, corporate income tax, host country oil royalty for exploration, crude oil and natural gas sales activities; surcharge when crude oil prices fluctuate upward; special tax on natural gas exploration and sales activities of the Vietsovpetro Joint Venture in Lot 09.1; surcharge, corporate income tax, and oil and gas revenue (portion allocated to the host country after paying corporate income tax and surcharge) from the retained oil balance of the oil and gas activities of the Vietsovpetro Joint Venture in Lot 09.1.

Article 14. Currency for tax declaration, other revenues, tax payment, other payments; exchange rate for tax declaration, other revenues conversion; exchange rate for tax calculation

1. The currency for tax declaration and other revenues is the Vietnamese Dong, except for the following cases:

a) Taxpayers who fall under the case of filing corporate income tax supplements in foreign currency according to the provisions of Decree No. 236/2025/NĐ-CP of the Government;

b) Taxpayers filing tax or other revenue items for oil and gas activities and oil sales:

b.1) For filing tax or other revenue items on a monthly, quarterly, per occurrence, and per sales transaction basis (including domestically sold crude oil and exported crude oil):

b.1.1) In cases where the taxpayer receives payment in US dollars, the currency for tax declaration and other revenues is US dollars.

In cases where the taxpayer receives payment in Vietnamese Dong, the currency for tax declaration and other revenue items is Vietnamese Dong;

b.1.2) In the case that the Vietnam National Oil and Gas Group is allowed to pay taxes and other revenues in Vietnamese Dong as regulated by the Government, the currency for declaring other revenue taxes is Vietnamese Dong, and the exchange rate for converting foreign currency is carried out according to the provisions in point b.2, Clause 3 of this Article;

b.1.3) For surtaxes, corporate income tax, and petroleum interest (the portion allocated to the host country after paying corporate income tax and surtax) from the surplus funds of the petroleum portion left from the petroleum activities of the Vietsovpetro Joint Venture in Block 09.1, the currency for declaring taxes and other revenues is the US Dollar.

b.2) For final tax returns: the currency used for declaring final tax returns and other revenues is the US dollar. In cases where the taxpayer receives payment in Vietnamese Dong and has declared and paid taxes, other revenues in Vietnamese Dong, at the time of filing the tax return for the corresponding other revenues, the taxpayer shall convert them into US dollars at the exchange rate prescribed in point b.1, clause 3 of this Article for inclusion in the final tax return file for taxes and other revenues.

c) Foreign suppliers declare taxes in freely convertible foreign currencies for business activities on e-commerce platforms, digital platforms, and other services;

d) Representative offices of the Socialist Republic of Vietnam abroad and agencies, organizations in Vietnam authorized to collect fees and charges in foreign currency shall implement the collection of fees, charges, and other receipts in freely convertible foreign currency as prescribed in the document regulating the levels of fees, charges, and other receipts.

2. The currency for paying taxes and other receipts related to oil and gas activities and oil and gas sales shall be implemented as follows:

a) For tax declaration, other revenue collected monthly, quarterly, per occurrence, and per sale: the currency for paying taxes or other revenue is the currency for tax declaration or other revenue specified in point b.1 clause 1 of this Article;

b) For finalizing tax declaration, other revenue: the currency for paying taxes is the currency for finalizing tax declaration specified in point b.2 clause 1 of this Article.

3. Exchange rate for tax declaration conversion:

a) For additional corporate income tax according to the regulations on global minimum taxation:

a.1) In case the taxpayer files the Information Declaration according to the regulations on global minimum tax in a foreign currency and chooses to declare a supplementary Corporate Income Tax return, paying the supplementary Corporate Income Tax in Vietnamese Dong, the conversion rate shall be determined in accordance with the provisions of Government Decree No. 236/2025/NĐ-CP. If there is no rate as prescribed in Decree No. 236/2025/NĐ-CP, the conversion rate shall be determined according to the cross rate announced by the State Bank of Vietnam on the nearest date before the tax declaration date;

a.2) In the case where the taxpayer submits a supplementary tax declaration dossier in accordance with the tax administration law, the rate applied shall be the rate in the initial tax declaration dossier that has been accepted by the tax authority;

a.3) In cases carried out according to the conclusions, handling decisions after inspection or examination by the tax authority or competent state agency, the exchange rate applied shall be the rate in the initial tax declaration accepted by the tax authority, or the exchange rate on the last day of the tax declaration submission deadline in cases where the taxpayer has not yet submitted the tax declaration.

b) For oil and gas activities and oil sales:

b.1) The exchange rate for tax declaration and other revenue related to oil and gas activities and oil sales, as stipulated in point b.1.1, Clause 1 of this Article, is the actual transaction payment exchange rate for oil sales;

b.2) In the case that the Vietnam National Oil and Gas Group is allowed to pay taxes and other fees in Vietnamese Dong according to the regulations of the Government, the tax declaration exchange rate for converting from foreign currency actually received in payment into Vietnamese Dong is the average interbank transaction exchange rate of the commercial bank where the taxpayer regularly conducts transactions on the day of filing the tax return. In case the taxpayer supplements the tax return in accordance with the provisions of tax administration law, the exchange rate applied is the rate in the initial tax return that has been accepted by the tax authority;

b.3) For domestic oil sales activities, the exchange rate for calculating value-added tax is the telegraphic transfer selling rate of the commercial bank where the taxpayer receives payment under the contract at the time of issuing the invoice according to the invoice law.

4. For exported and imported goods, the exchange rate for tax calculation shall be applied in accordance with the provisions of customs law.

5. For fees and charges, the exchange rate for calculating fees and charges shall be applied in accordance with the provisions of the law on fees and charges.

Article 15. Allocation of tax obligations and other payable revenues

1. Taxpayers who have business activities, dependent units, or business locations in provincial administrative units different from the location of the head office shall declare as follows:

a) Taxpayers who are required to allocate taxes and other payments specified in Clause 2 of this Article shall perform tax declarations and other payment declarations centrally at the tax authority directly managing the taxpayer, or declare taxes and other payments from business activities, dependent units, business locations at the tax authority managing the revenue where the business activity arises, as guided by the Minister of Finance, while calculating and allocating tax obligations and other payments to be made to each locality benefiting from state budget revenue, except in cases specified in point b of this Clause;

b) Taxpayers who are required to declare taxes and other payments separately from business activities, dependent units, or business locations shall perform separate declarations at the tax authority managing the revenue where the business activity arises, as guided by the Minister of Finance.

2. Cases where tax and other payable amounts must be allocated:

a) Taxpayers must allocate value-added tax payable in the following cases:

a.1) Electronic lottery business activities;

a.2) Construction activities in accordance with the provisions of the law on the national economic sector system or the provisions of the construction law, with the value of construction works under the contract including value-added tax of 01 billion VND or more (excluding construction activities in duty-free zones, consulting, surveying, design, accounting, insurance);

a.3) Real estate transfer activities, excluding the transfer of real estate from infrastructure investment projects, residential houses for transfer (including cases where advance payments are received from customers according to the progress);

a.4) Dependent units and business locations are production establishments (including processing and assembly establishments) and rooftop solar power production facilities, except in the case of allocation by taxpayers that are micro-enterprises according to the law on support for small and medium-sized enterprises;

a.5) Hydropower plants located across multiple provincial-level areas;

a.6) Post-paid telecommunications service business activities; in cases where the business establishment purchasing goods and services for telecommunications is investing centrally for the entire telecommunications infrastructure system, it may choose to allocate the input value-added tax to branches according to the provisions of the Minister of Finance.

b) Taxpayers must allocate corporate income tax payable in the following cases:

b.1) Computerized lottery business activities;

b.2) Real estate transfer activities, except in cases where tax is declared separately at the location of the real estate according to the guidance of the Minister of Finance;

b.3) Dependent units, business locations that are production facilities (including processing, assembly facilities, and rooftop solar power production facilities), except for dependent units and business locations that have income eligible for corporate income tax incentives and dependent units, business locations of taxpayers that are micro-enterprises according to the laws on support for small and medium-sized enterprises;

b.4) Hydropower plants located across multiple provincial-level localities.

c) Taxpayers allocate excise tax payable for electronic lottery business activities;

d) Taxpayers allocate personal income tax payable in the following cases:

d.1) Deduction of personal income tax on income from wages and salaries paid by organizations or individuals to employees working at subsidiaries or business locations in a province different from where the organization or individual has its headquarters; except in cases where the organization or individual paying the income performs tax declaration with the tax authority directly managing the subsidiary or business location as guided by the Minister of Finance;

d.2) Deduction of personal income tax on income from prizes for individuals winning computerized lottery through the method of ticket distribution via telephone, internet, or terminal devices.

d) Taxpayers shall allocate the resource tax payable for hydropower production activities with reservoirs located across multiple provincial jurisdictions;

e) Taxpayers shall allocate the environmental protection tax payable in the following cases:

e.1) Petroleum: a dependent unit of a business entity engaged in petroleum trading, a petroleum-producing business entity, or a dependent unit of a subsidiary according to the provisions of the Enterprise Law of a petroleum trading business entity or a petroleum-producing business entity, except for cases where the dependent unit of a petroleum trading business entity, a petroleum-producing business entity, or a dependent unit of a subsidiary of a petroleum trading or petroleum-producing business entity performs tax declaration and tax calculation directly with the tax authority in charge or with the tax authority managing the revenue according to the guidance of the Minister of Finance;

e.2) Mined coal and domestic consumption: a subsidiary or dependent unit of an enterprise that engages in the mining and domestic consumption of coal and is assigned to mine, process, and consume coal;

g) Taxpayers allocate the remaining after-tax profits after allocating the funds for e-lottery business activities.

3. The Minister of Finance guides the method of allocation, tax declaration, and tax payment for cases of allocating taxes and other revenues as prescribed in this Article.

Article 16. Cases where the tax authorities calculate taxes, other revenues, and notify the payment of taxes and other revenues based on the taxpayer's tax declaration, other revenue declaration

1. The tax authorities calculate taxes, other revenues, and notify the payment of taxes and other revenues based on the taxpayer's tax declaration, other revenue declaration in the following cases:

a) Personal income tax from inheritance and gifts, except for inheritance and gifts that are real estate as specified in point b of this clause, including:

a.1) Personal income tax from inheritance and gifts that are securities or capital contributions;

a.2) Personal income tax from inheritance or gifts is applied to assets that must be registered for ownership or usage rights.

b) Personal income tax from real estate transfer or inheritance, gifts of real estate in the following cases:

b.1) Real estate is residential housing, commercial housing, future construction projects; construction works, residential houses that have been handed over by the project investor for use but have not yet been issued a Certificate of land use rights and ownership of assets attached to land according to the housing law;

b.2) Real estate authorized by an individual, where the recipient of the authorization has full content equivalent to ownership rights to the real estate according to personal income tax law;

b.3) Real estate abroad.

c) Registration fees (excluding registration fees for houses and land);

d) Non-agricultural land use tax for households and individuals (except in the case of aggregate declaration, the taxpayer must determine the additional tax payable due to the aggregate declaration);

dd) Agricultural land use tax for households and individuals;

e) Land rental fees applied in cases where there is no rental decision or land lease contract (including cases of renting land whose usage period has expired but has not been extended).

2. Procedures and processes for receiving and handling dossiers in cases where the tax authority calculates taxes or other amounts and notifies the payment of taxes or other amounts from the date of receiving a legal, complete, and correctly formatted tax or other payment declaration dossier from the taxpayer in the following specific cases:

a) Authority receiving the dossier:

a.1) In the case specified in point a.1, clause 1 of this Article, the tax authority managing the enterprise that issues securities or the enterprise in which there is a capital contribution is responsible. In the event that the taxpayer simultaneously receives inheritance or gifts of multiple types of securities or capital contributions, the receiving authority is the tax authority where the taxpayer resides;

a.2) In the case specified in point a.2 and point c, clause 1 of this Article, it is the tax authority where the ownership or usage rights are registered, or the location determined by the provincial People's Committee;

a.3) In the case specified in points b.1, b.2, and point e, clause 1 of this Article, it is the tax authority where the land is located;

a.4) In the case specified in point b.3, clause 1 of this Article, it is the tax authority where the taxpayer resides;

a.5) In the case specified in point d, clause 1 of this Article, the tax authority where the land subject to tax is located. Households and individuals submit a consolidated tax declaration dossier to the tax authority according to the guidance of the Minister of Finance;

a.6) In the case specified in point đ, clause 1 of this Article, it is the Commune-level People's Committee where the land subject to tax is located.

b) Deadline for the tax authority to issue a tax payment notice and other collections:

b.1) No later than 5 working days from the date the tax authority receives the taxpayer's tax declaration dossier or the date the tax authority receives the dossier through the one-stop interconnection mechanism, except for cases specified in point b.2 and point c of this clause. For the non-agricultural land use tax obligation that involves a change of taxpayer but the previous taxpayer has already fulfilled the tax obligation, the tax authority shall not issue a tax payment notice for the completed tax obligation;

b.2) No later than 3 working days from the date the tax authority receives the taxpayer's tax declaration dossier for the cases prescribed in point b, clause 1 of this Article;

b.3) No later than April 30 for annual tax obligations (except in cases of consolidated declaration for non-agricultural land use tax of households and individuals);

b.4) In cases where the locality has agricultural product harvest seasons that do not coincide with the deadline for paying agricultural land use tax as prescribed, the tax authority is allowed to postpone the issuance of the tax payment notice but not more than 60 days from the prescribed deadline;

b.5) No later than the next working day for cases specified in point c, clause 1 of this Article. In cases where there is no registration fee valuation yet, the latest deadline is 5 working days from the date the tax authority receives the taxpayer's tax declaration dossier.

c) In the case where the tax declaration dossier is incomplete or does not comply with the prescribed form, the tax authority shall notify the taxpayer about the non-acceptance of the tax declaration dossier or request an explanation and supplementary information according to the form guided by the Minister of Finance, or determine the tax in accordance with the law, or issue a document following the form guided by the Minister of Finance to the competent state agency no later than 03 working days from the date of receiving the taxpayer's tax declaration dossier to verify information as a basis for calculating taxes and other revenues, and notify the taxpayer to pay taxes and other revenues no later than 05 working days from the date of receiving the information-providing document transferred from the competent state agency;

d) For cases that are not required to submit a tax declaration dossier as stipulated in Clause 10, Article 11 of this Decree, the tax authority shall calculate the tax and other amounts payable based on data that has been connected, shared, and updated from the national database, the databases of competent state agencies, and the Tax Management Information System; and shall issue the notice of tax payment and other amounts payable no later than the next working day from the date the Tax Management Information System records sufficient information to determine the tax and other amounts payable of the taxpayer.

In cases where the information on the system is incomplete, inconsistent, or needs to be verified as a basis for calculating taxes or other fees, the tax authority requests the taxpayer to provide or supplement information according to the template guided by the Minister of Finance or to have a document sent to the competent state authority to verify the information. The tax authority issues a tax payment notice and notice of other fees to the taxpayer no later than 5 working days from the date of receiving complete information as a basis for calculating taxes and other fees.

Article 17. Cases where the tax authority calculates taxes and other fees and issues a tax payment notice and notice of other fees based on the financial obligation determination file transferred by a competent state management agency.

1. In cases where the tax authority calculates taxes and other fees and issues the amount of tax and other fees to be paid according to the financial obligation determination file transferred by the competent state management agency, including:

a) Personal income tax from the transfer of real estate, from inheritance, or gifts of real estate (including real estate that has completed the procedures for issuing a Certificate of land use rights, ownership of assets attached to land, but the individual has changes in information related to the tax obligations that must be paid), except in cases specified in point b, clause 1, Article 16 of this Decree;

b) Non-agricultural land use tax, agricultural land use tax of households and individuals in cases of submitting dossiers according to the one-stop interlinked mechanism;

c) Registration fees for houses and land;

d) Land use fees;

đ) Land lease fees;

e) The amount that the taxpayer must pay additionally for the period during which land lease fees and land use fees were not calculated (hereinafter referred to as the additional amount the taxpayer must pay);

g) Amounts equivalent to late payment of land use fees and land rent in accordance with the provisions of the law on land use fees and land rent;

h) Other revenues belonging to the state budget according to the provisions of the law.

2. Procedures and processing of documents in case the tax authority issues a notice to pay tax or other revenues and sends the notice to the taxpayer from the date of receiving the information transfer slip to determine financial obligations regarding land and legal, complete documents from competent state agencies, are as follows:

a) Agencies receiving and processing dossiers: the agency receiving the dossier is the agency assigned the task of receiving the dossier according to land law regulations. The receiving agency transfers the dossier to the specialized agency to prepare an information transfer form to send to the local tax authority where the land is located, along with documents proving eligibility for exemptions or reductions (if any). In cases of land use fee or land rent exemption or reduction, the specialized agency prepares an information transfer form specifying the subjects, the area exempted from land rent for certain years, the reduction in land use fees and land rent, the duration of exemption for certain years, the period of reduction, and the amount of reduction in land use fees and land rent, and records this on the information transfer form, without sending documents proving the exemption or reduction eligibility to the local tax authority.

b) The time limit for the tax authority to issue a tax payment notice or other collections from the date of receiving the information transfer form to determine financial obligations regarding land:

No later than 7 working days for land use fees and additional amounts payable by organizations and individuals who are overseas Vietnamese; 5 working days for land use fees and additional amounts payable by households and individuals (except for individuals who are overseas Vietnamese); 5 working days for land rent and additional amounts payable; 3 working days for personal income tax from real estate transfers, inheritance, gifts in the form of real estate, house and land registration fees, non-agricultural land use tax, and agricultural land use tax.

No later than 7 working days from the date of receiving the document specifying the amounts that the taxpayer is allowed to deduct from the land lease fees and land use fees payable from the competent state agency. The competent state agency must determine the amounts that the taxpayer is allowed to deduct from the land lease fees and land use fees payable and send them to the tax authority no later than 5 working days from the date of receiving the dossier transferred by the Land Registration Office or the agency in charge of land management or the one-stop interlinked service unit.

No later than April 30 each year, the tax authority issues a notice of land lease payment to the taxpayer in the case of annual land lease payment.

3. In the recommendation documents of the taxpayer, the information transfer form according to the procedure for circulating dossiers to determine financial obligations regarding land, as prescribed by the Provincial People's Committee, must contain complete information to serve as a basis for the tax authority to calculate and notify the amount of tax and other payable charges as stipulated in Clause 1 of this Article. The taxpayer is not required to submit a tax declaration dossier.

Article 18. Cases where the tax authority notifies other payable charges according to the document determining other charges of the competent state management agency that has been transferred.

1. In cases where the tax authority notifies other payable amounts according to the documents sent by the competent state management agency, including:

a) Fees for granting mineral exploitation rights;

b) Fees for granting water resource exploitation rights;

c) Fees for using maritime areas;

d) Other revenues belonging to the state budget as prescribed by law.

2. The order, procedure, and deadline for the tax authority to issue a notice of other payable amounts and send the notice of other payable amounts to the taxpayer from the date of receiving the decision, notice, or document of the competent state agency, specifically as follows:

a) No later than 10 working days from the date of receipt of the decision, notice, or complete legal document from the competent state authority;

b) No later than April 30th each year, the tax authority shall issue a payment notice for the following years in cases where the payment is for the right to exploit mineral resources, the right to exploit water resources, or the use of sea areas in the form of annual payment.

Article 19. Cases in which the customs authority calculates taxes, other charges, and issues notices for taxes or other charges

1. Cases in which the customs authority determines the amount of tax or other charges payable and notifies the taxpayer include:

a) When the taxpayer ceases operations, does not operate at the registered business address, dissolves, or goes bankrupt without having completed tax obligations, the customs authority shall calculate taxes and issue tax notifications to determine the amount of tax payable by organizations or individuals with related obligations in accordance with the law;

b) The competent state agency requests the customs authority to determine the amount of export and import goods tax that has been confiscated as a basis for handling in accordance with the provisions of law;

c) Imported goods that have not paid taxes at the import stage, and are subject to enforcement for inventory and auction by the competent agency; in cases where the goods are required to pay import taxes, the customs authority calculates the tax, notifies the tax to the agency collecting the auction proceeds to pay the tax;

d) Imported goods that are exempt from tax, not subject to tax, where the taxpayer uses as collateral or pledge to secure loans, in cases where credit institutions must handle the pledged or collateralized assets according to the law to recover debts, but the taxpayer has not yet declared a new customs declaration or paid the full tax as prescribed by customs law, the customs authority shall determine the amount of tax payable for the goods and notify the credit institution to fulfill the obligations according to the law;

d) Customs fees; fees for goods, luggage, and transit vehicles;

e) Taxpayers who commit administrative violations in tax management, with the penalty amount calculated based on the under-declared tax or evaded tax amount.

2. In the cases specified in points a, b, c, d and point đ of clause 1 of this Article, the customs authority shall base on the provisions of tax law, tax management data, and relevant documents to determine the amount of tax payable for exported and imported goods.

Article 20. Responsibilities of taxpayers, tax management agencies, and competent authorities in the case where the tax management agency calculates tax, other amounts, or notifies the payment of tax or other amounts.

1. Taxpayers are responsible for accurately, honestly, and fully declaring the contents in the tax declaration dossier or the dossier determining financial obligations and submitting the dossier to the tax administration agency or the competent state management agency according to the provisions of law, and are responsible for the information in the declared dossier; explaining and supplementing full information and documents on time as requested by the tax administration agency.

2. Tax administration agency:

a) In cases where the tax administration agency calculates taxes or other revenues and notifies the amount of taxes or other revenues to be paid according to the tax declaration dossier or other revenue dossiers of the taxpayer, the tax administration agency is responsible for checking the information declared by the taxpayer in the tax declaration dossier and performing the tax calculation and notifying the taxpayer of the taxes.

b) In the case where the tax administration authority calculates taxes, other receivables, and notifies the amount of taxes and other receivables to be paid based on the financial obligation determination dossier sent by a competent state management agency, the tax administration authority is responsible for calculating taxes and other receivables, and notifying taxes and other receivables to the taxpayer based on the information in the financial obligation determination dossier.

In cases where the information provided by competent state agencies is incomplete, insufficient, or the tax administration agency discovers that the information is not accurate, within 5 working days from the date of receiving the dossier, the tax administration agency shall be responsible for notifying in writing the agency that submitted the dossier to supplement or adjust the information. In the event of receiving a written request for additional information from the tax administration agency, the competent state agency shall provide the dossier and information as requested by the tax administration agency within 5 working days from the date of receiving the written request. After receiving complete dossiers and information, the tax administration agency shall calculate and issue the payment notice within the timeline prescribed in the corresponding Articles of this Decree;

c) In the case where the tax authority notifies the amount of tax or other payable amounts according to the tax calculation documents or other collection documents from the competent state management agency sent over as prescribed in Article 18 of this Decree: if the information from the competent state agencies sent over is insufficient to issue a tax payment notice, within 5 working days from the date of receipt of the document, the tax authority is responsible for notifying in writing the agency that submitted the dossier to supplement or adjust the information. In the case of receiving a written request for additional information from the tax authority, the competent state agency shall provide the requested dossiers and information to the tax authority within 5 working days from the date of receipt of the document. After receiving complete dossiers and information, the tax authority shall issue the payment notice according to the timeframe prescribed in clause 2, Article 18 of this Decree;

d) In the case that the tax administration authority receives a document from an agency or competent person regarding the adjustment, supplementation, replacement, or revocation of the dossier for determining financial obligations, based on the information provided by the competent state management agency, the tax administration authority shall carry out the adjustment, supplementation, or revocation of the tax payment notice or other revenue;

d) Tax administration officials are only responsible for the results of tax calculation, other revenue, tax notifications, and other revenue within the scope of the dossiers, documents, information provided by the taxpayer, information provided by competent state agencies, and within the scope of the tax authority's database exploited at the time of calculating tax and other revenue.

3. For competent state agencies:

a) Responsible for the completeness and accuracy of information on the dossiers determining financial obligations or documents determining obligations to be paid;

b) Receive dossiers and tax declaration information from taxpayers and fully and promptly transfer information determining financial obligations or documents determining obligations to be paid to the tax authority;

c) Adjust, supplement, and provide information upon the request of the tax authority no later than 05 working days from the date of receiving the document from the tax authority;

d) Timely send documents adjusting or supplementing information to determine the amount of tax payable to the tax authorities in order to adjust tax obligations and amend or supplement previously issued tax payment notices;

d) Coordinate with the tax authorities and develop an information system to transmit and receive information automatically by electronic means.

Article 21. Deadline for payment of taxes and other contributions in cases where the tax authorities calculate taxes or other contributions, or issue tax payment notices or other contributions.

1. Non-agricultural land use tax:

a) First payment deadline: no later than 30 days from the date of issuance of the non-agricultural land use tax payment notice by the tax authority. From the second year onwards, taxpayers shall pay the non-agricultural land use tax in a single payment each year no later than October 31.

b) The deadline for paying the tax difference as determined by the taxpayer on the consolidated declaration form is no later than March 31 of the calendar year following the tax year;

c) The deadline for paying tax for an amended declaration is no later than 30 days from the date of issuance of the non-agricultural land use tax payment notice.

2. Agricultural land use tax:

a) Deadline for the first tax payment: no later than 30 days from the date of issuance of the agricultural land use tax payment notice by the tax authority;

b) From the second year onwards, the taxpayer may choose to pay the agricultural land use tax either once or twice a year. In the case that the taxpayer chooses to pay the tax once a year, the deadline for payment is no later than May 31.

In the case where the taxpayer chooses to pay tax twice a year, the deadlines for each period are as follows: the first period pays 50% no later than May 31; the second period pays the remaining portion no later than October 31;

c) The deadline for paying tax for an amended declaration is no later than 30 days from the date of issuance of the notice of agricultural land use tax payment;

d) In the case where the local agricultural harvest season does not coincide with the tax payment deadline prescribed in this clause, the tax authority is allowed to extend the tax payment deadline by no more than 60 days compared to the deadline prescribed in this clause.

3. Land rental fees and additional amounts payable by the taxpayer:

a) In the case of annual land rent payment:

a.1) Deadline for the first land rent payment: no later than 30 days from the date of issuance of the land rent payment notice by the tax authority;

For the case of newly leased land where the time to determine the financial obligation for land rent to be paid of the first year is after October 31, the tax authority issues a notice to pay land rent for the remaining time of the year;

a.2) From the second year onwards, taxpayers may choose to pay once or twice a year. In the case that a taxpayer chooses to pay once a year, the latest deadline for payment is May 31. In the case that a taxpayer chooses to pay twice a year, the deadlines for each installment are as follows: the first installment of 50% must be paid no later than May 31; the second installment of the remaining amount according to the notice must be paid no later than October 31.

a.3) In the case where the taxpayer uses the land for purposes that require leasing the land according to the provisions of law but does not yet have a decision or land lease contract and is late in submitting the land rent declaration file, the tax authority shall issue a notice for annual land rent payment for the period of land use and the corresponding late payment of land rent. The deadline for paying land rent, which serves as the basis for calculating late payment, is determined as follows: for the first year, it is 30 days from the date of commencement of land use; from the second year onward, it is carried out according to the time limit specified in point a.2 of this clause;

a.4) Deadline for paying land rent for the notice of adjusted and supplementary tax payment:

In cases of tax payment notifications adjusted or supplemented according to the taxpayer's amended declaration, the land rent payment deadline follows the deadline of the initial notification.

In the case of a notice to adjust or supplement tax payment according to a document from a competent state agency, the deadline for paying the additional land rent amount is no later than 30 days from the date of issuance of the notice to adjust or supplement tax payment;

a.5) The deadline for paying land rent in the case where the tax authority notifies the payment according to a document from a competent state agency allowing an extension of land use in the event of delayed land use or delayed land use progress compared to the progress recorded in the investment project, and other cases adjusting factors related to the re-determination of the payable land rent and determining the additional amount the taxpayer must pay for time not yet charged for land rent is as follows:

No later than 30 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the total amount payable according to the notice;

No later than 90 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the remaining total amount payable according to the notice;

b) In the case of paying land rent in a lump sum for the entire rental period:

b.1) The deadline for the initial land rent payment, the deadline for the additional amount that the taxpayer must pay for the time period not yet calculated for land rent:

No later than 30 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the total amount payable according to the notice;

No later than 90 days from the date of issuance of the payment notice, the taxpayer must pay 50% of the remaining total amount payable according to the notice;

b.2) The deadline for paying the increased land rent difference for the case of a late adjustment declaration is no later than 30 days from the date of issuance of the adjusted and supplementary tax payment notice;

c) In the case of land lease through auction of land use rights, the payment deadline is the deadline stated in the decision approving the auction result by the competent state authority.

4. Land use fees and additional amounts payable by the taxpayer:

a) No later than 30 days from the date of issuing the payment notice, the taxpayer must pay 50% of the total amount payable according to the notice;

b) No later than 90 days from the date of issuing the payment notice, the taxpayer must pay the remaining 50% of the total amount payable according to the notice;

c) No later than 30 days from the date of issuing the land use fee payment notice, the taxpayer must pay 100% of the total amount payable according to the notice in the case of re-determining the land use fee that must be paid beyond 5 years from the date of the decision on allocating resettlement land when the household or individual has not fully paid the remaining land use fee owed;

d) No later than 30 days from the date of issuance of the notice for the adjusted or supplementary land use fee payment, the taxpayer must pay 100% of the additional amount to be paid according to the adjustment or supplementary notice;

d) In the case of land allocation through land use rights auction, the payment deadline is the deadline specified in the decision approving the auction result by the competent state authority.

5. Water resource exploitation fee:

a) The payment deadline for the water resource exploitation fee in the case of one-time payment for the entire approved period, the first payment (in the case of annual payment), the adjusted payment (applied to the additional amount to be paid, while the amount still required to be paid according to the previously issued payment notice shall continue to be made according to the issued notice), and the collection according to the document of the competent state authority: no later than 90 days from the date of issuance of the notice by the tax authority;

b) From the second year onward, in the case of taxpayers who pay annually:

b.1) In the case the taxpayer pays the water resource exploitation license fee once a year, the latest payment deadline is May 31;

b.2) In the case the taxpayer pays the water resource exploitation license fee twice a year, the payment deadline for each period is as follows: for the first period, 50% must be paid no later than May 31; for the second period, the remaining amount must be fully paid no later than October 31.

6. Mineral exploitation license fees and border area usage fees are implemented in accordance with specialized legal provisions.

7. Registration fees: the payment deadline for the registration fee is no later than 30 days from the date of issuance of the notice, except in the case the taxpayer is allowed to defer the registration fee.

8. Personal income tax from the transfer of real estate, personal income tax from inheritance, gifts: The deadline for tax payment is no later than 30 days from the date of issuance of the notice.

9. In cases where the tax authority issues a notice for tax payment or other adjusted or supplementary amounts due to incorrect data, the deadline for paying the increased tax difference is no later than 30 days from the date of issuance of the notice for tax payment or other adjusted or supplementary amounts.

10. In cases where the tax authority issues a notice for tax payment or other adjusted or supplementary amounts that reduce the amount of tax payable, the payment deadline is according to the deadline stated in the original tax payment notice or other notice.

Article 22. Cases of tax deduction, tax declaration on behalf, and tax payment on behalf

1. Cases of withholding, declaring, and paying on behalf the withheld tax:

a) Organizations and individuals that withhold, declare, and pay on behalf the withheld tax of the taxpayer according to the provisions of tax law;

b) Organizations that withhold, declare, and pay on behalf the withheld tax for business activities on e-commerce platforms according to the provisions of Article 43 of this Decree;

c) The auction organization carries out the sale of collateral assets to settle the obligations of the taxpayer. If it directly collects, manages, or is authorized to collect the sale proceeds of the collateral assets from the buyer, it is responsible for withholding and paying taxes or other revenues from the proceeds of the collateral asset sale to the organization or individual who owns the assets as specified in point l, clause 3, Article 40 of the Law on Tax Administration. The seller of the collateral assets, when selling the collateral assets, issues an invoice according to the type of invoice that the unit is currently using and separately declares taxes for the activity of selling collateral assets. The value-added tax to be withheld and paid on behalf is determined according to the tax calculation method that the seller of the collateral assets is currently applying. In the case where the party selling the secured asset requests the issuance of an electronic invoice for each transaction arising in accordance with the provisions of the law on electronic invoices, the value-added tax shall be declared according to the tax calculation method suitable for the type of electronic invoice requested. The corporate income tax and personal income tax that must be withheld and paid on behalf are determined in accordance with the provisions of the tax law.

2. Cases of declaring and paying tax on behalf:

a) Organizations and individuals that declare and pay tax on behalf of the taxpayer according to the provisions of tax law;

b) When an organization cooperates in business with an individual, the organization is responsible for declaring value-added tax on the entire revenue from the business cooperation activities regardless of the method of dividing the business cooperation results; declaring and paying personal income tax on behalf of the individual cooperating in business according to the provisions of personal income tax law. In the case that the organization cooperates in business with an individual who is a business household or an individual businessperson, and the individual has an operating occupation that coincides with the business cooperation occupation with the organization, the organization and the individual shall declare taxes corresponding to the actual results of the business cooperation according to regulations;

c) The secured party (excluding the State Bank) sells the secured asset to handle the debt, or the buyer of the secured asset according to the agreement under civil law, is responsible for declaring and paying taxes on behalf of others as prescribed in point g, clause 2, Article 40 of the Law on Tax Administration as follows:

c.1) The secured party must separately declare taxes for the activity of selling the secured asset. When selling the secured asset, the secured party shall issue an invoice according to the type of invoice applied by the unit, the value-added tax to be withheld and paid on behalf is determined according to the tax calculation method applied by the seller of the secured asset, and the corporate income tax and personal income tax to be withheld and paid on behalf are determined according to the provisions of tax law;

c.2) The buyer of the secured asset is responsible for declaring and paying taxes on behalf of non-business individuals;

d) The guarantee recipient is an organization wholly owned by the State, established by the Government, with the function of buying, selling, and handling debt, allowed to transfer or lease real estate and other assets that have been mortgaged in accordance with the law to recover debts. If there is a civil agreement regarding the guarantee recipient declaring and paying taxes on behalf of an organization or individual with collateral assets, the guarantee recipient is responsible for declaring and paying taxes on behalf of the organization or individual and performing tax declaration, issuing invoices to determine the tax amount to be withheld, and paying on their behalf according to the provisions in point c.1 of this section;

d) An organization leasing real estate from an individual, where the lease contract stipulates that the organization is responsible for paying taxes on behalf of the individual, the organization is responsible for declaring and paying taxes on behalf of the individual;

e) In cases of transferring real estate where the contract stipulates that the buyer is responsible for paying taxes on behalf of the seller (except in cases of tax exemption, non-taxable, or temporarily not required to pay tax) or a related third party is permitted to sell an individual's property according to legal regulations, the buyer or third party, as agreed, is responsible for declaring and paying the tax on behalf of the individual in accordance with regulations;

g) Cases that must fulfill tax obligations as stipulated in Article 27 of this Decree;

h) Credit institutions pay taxes and late payment fees on behalf of taxpayers in cases where imported goods are subject to tax exemption, not subject to tax, or the taxpayer has mortgaged property as collateral for loans but has not yet declared or paid taxes to the customs authority; the credit institution must handle the mortgaged assets to recover the debt;

i) Auction organizations, if directly collecting, managing, or being authorized to collect money from the sale of secured assets from the buyers, are responsible for declaring and paying on behalf of matters related to secured assets that are imported goods subject to tax exemption, not subject to tax as stipulated in Point l, Clause 3, Article 40 of the Law on Tax Administration;

k) The enforcement agency selling secured assets for enforcement purposes according to the provisions of the law on civil enforcement is responsible for declaring and paying taxes on behalf of the organization or individual owning the assets. The amount of value-added tax to be withheld and paid on behalf is determined according to the tax calculation method suitable for the type of electronic invoice issued each time according to the provisions of the law on electronic invoices. The amount of corporate income tax and personal income tax to be withheld and paid on behalf is determined according to the provisions of tax law;

l) Organizations and individuals responsible for withholding, filing on behalf of, and paying personal income tax on business income in accordance with the provisions of the personal income tax law are also responsible for filing on behalf of and paying value-added tax on behalf of individuals for income from brokerage, insurance agency, lottery, multi-level marketing activities of individuals, and business income of non-resident individuals.

Article 23. Extension of filing tax returns and other payments in special cases

When subjects, sectors, or business industries encounter special difficulties requiring an extension for submitting tax declaration files or other revenue according to the provisions at point b, clause 4, Article 12 of the Law on Tax Administration, the Ministry of Finance shall take the lead, in coordination with relevant ministries and sectors, to submit to the Government regulations on subjects, types of taxes and other revenue belonging to the state budget, the time, sequence, and procedures for extending the submission of tax declaration files and other revenue.

Section 3. TEMPORARY PAYMENT OF TAXES AND OTHER REVENUE BY QUARTER; DEADLINE FOR PAYMENT

TAXES, OTHER REVENUE ITEMS, TAX PAYMENT EXTENSION PERIOD,

OTHER RECEIPTS; HANDLING LATE TAX PAYMENTS, AMOUNTS

OTHER TAXES; FULFILLMENT OF TAX PAYMENT OBLIGATIONS

Article 24. Quarterly provisional tax payment, other receipts

1. Taxpayers shall make provisional payments on a quarterly basis for the following taxes and other receipts:

a) Corporate income tax;

b) The remaining after-tax profit is paid into the state budget in accordance with the provisions of the law on management and investment of state capital in enterprises.

2. The deadline for provisional quarterly payments is no later than the last day of the first month of the quarter following the quarter in which the tax obligation or other collections arise.

3. Obligation to make provisional tax payments or other collections:

a) Taxpayers must self-determine the tax or other collections to be provisionally paid quarterly, but the total tax or other collections provisionally paid for the four quarters must not be less than 80% of the tax or other collections payable according to the annual finalization of the taxpayer’s self-declared tax.

b) In the case where the taxpayer pays less than the amount of tax or other revenue that must be temporarily paid for 04 quarters according to the provision in point a of this clause, they must pay late payment interest calculated on the underpaid tax or other revenue from the day immediately following the last day of the 04th quarter temporary payment deadline until the day preceding the day the remaining amount is paid into the state budget, including cases where the taxpayer submits a supplementary declaration;

c) In the case where the competent authority conducts inspection or examination after the enterprise has finalized its tax payment, if it is found that the amount payable is higher than the amount of tax or other revenue declared by the enterprise in the finalization, the calculation of late payment interest shall be carried out in accordance with the provisions of Clause 2, Article 26 of this Decree.

4. The Minister of Finance shall provide guidance on the temporary quarterly payment of tax and other revenue as prescribed in this Article.

Article 25. Deadlines for paying taxes, other revenues, late payment fees, penalties, deadlines for extending payment of taxes, other revenues, late payment fees, penalties, and extension of payment of taxes, other revenues, late payment fees, penalties in special cases

1. Tax payment deadlines:

a) For taxes, other revenues, late payment fees, and penalties, comply with the provisions in Clause 1, Article 14 of the Law on Tax Administration;

b) For fees and charges not directly collected by the tax authority, the deadlines for paying fees and charges by the payers are implemented in accordance with the provisions of the law on fees and charges.

2. The deadline for paying taxes, other revenues, late payment fees, and penalties in the case where the taxpayer pays directly to the organization entrusted by the tax authority to collect: no later than 01 working day from the date of collecting taxes, other revenues, late payment fees, and penalties from the taxpayer, the entrusted organization must deposit the collected money from the taxpayer into the state budget revenue account as prescribed.

3. The time for extension of payment of taxes, other revenues, late payment fees, and penalties:

a) In the case of material damage that directly affects production and business due to a force majeure event as stipulated in point a, clause 7, Article 14 of the Law on Tax Administration, the period for extending the payment of tax, other revenues, late payment interest, and fines is 02 years from the date the force majeure event occurs;

b) In the case of having to cease operations due to relocating production and business facilities at the request of competent authorities, affecting production and business results as stipulated in point b, clause 7, Article 14 of the Law on Tax Administration, the period for extending the payment of tax, other revenues, late payment interest, and fines is 01 year from the date the taxpayer has to cease operations due to relocating production and business facilities at the request of competent authorities.

4. Extension of payment of tax, other revenues, late payment interest, and fines in special cases:

In certain periods, when individuals, sectors, or business industries face special difficulties, the Ministry of Finance shall take the lead, in coordination with relevant ministries and sectors, to submit to the Government regulations on the subjects, types of taxes, and other revenues belonging to the state budget, as well as the time, procedures, authority, and dossiers for extending the payment of taxes and other revenues, late payment interest, and fines. The extension of tax and other revenue payments does not lead to adjustments of the state budget revenue estimates approved by the National Assembly.

5. In the case that the customs authority collects directly in cash, no later than 01 working day from the date of collecting taxes, other revenues, late payment interests, and fines from taxpayers, the customs authority shall deposit the money into the state budget collection account as prescribed by the Minister of Finance.

Article 26. The time for calculating late payment interest, cases where late payment interest is not calculated, cases where late payment interest has not been calculated, and adjustment of late payment interest.

1. Late payment billing period:

a) The time for calculating late payment interest is calculated continuously from the day immediately following the last day of the deadline for paying taxes or other collections, or the extended deadline for paying taxes or other collections, or the deadline stated in the notice, tax assessment decision, handling decision of the tax authority, decision or document of the competent state agency until the day immediately preceding the day the overdue tax, overdue other collection, additional tax, additional other collection, assessed tax, assessed other collection, delayed transfer tax, or delayed transfer other collection is paid into the state budget;

b) The interest for late payment is calculated continuously from the date the State Treasury pays the tax refund or the date the State Treasury offsets the tax refund against state budget revenue according to the decision on tax refund recovery by the tax authority, or from the date of the decision on tax exemption, tax reduction, or notification of tax exemption or reduction, up to the day immediately before the date the recovered tax refund, recovered tax exemption, or reduction is paid into the state budget.

2. In cases where the competent authority conducts an inspection or examination after the taxpayer has filed the tax finalization declaration, other revenue items, if an increase in the amount of tax or other revenue to be paid is detected compared to the amount of tax or other revenue declared and finalized by the taxpayer, the taxpayer shall be subject to late payment interest on the additional tax or other revenue to be paid after offsetting with the amount of overpaid tax, other revenue, late payment interest, and fines in accordance with the provisions of Clause 2, Article 15 of the Law on Tax Administration.

The delayed payment period for tax amounts and other payable revenues is determined continuously from the day following the last day of the deadline for submitting the tax finalization dossier and other revenues until the day immediately before the taxpayer pays the money into the state budget. The unpaid tax amount and other revenues are implemented in accordance with the provisions at point g, Clause 3 of this Article.

3. Cases not subject to late payment fees:

a) Taxpayers providing goods and services paid from state budget funds, including subcontractors stipulated in the contract signed with the investor and directly paid by the investor but not yet paid:

a.1) The amount of tax debt not subject to late payment interest as prescribed in this clause is the total amount of tax (excluding personal income tax; value-added tax, corporate income tax that the taxpayer is responsible for withholding and paying on behalf of a foreign contractor), other fees, late payment interest (excluding late payment interest arising from personal income tax; value-added tax, corporate income tax that the taxpayer is responsible for withholding and paying on behalf of a foreign contractor) collected by the tax authorities that the taxpayer still owes to the state budget, but not exceeding the amount of the unpaid state budget;

a.2) The period for which late payment interest is not calculated is counted from the date the unit using the state budget is required to pay the taxpayer but has not paid until the date the unit using the state budget actually pays the taxpayer;

b) Taxpayers are eligible for debt write-off in accordance with point e, Clause 1, Article 20 of the Law on Tax Administration and during the period of debt write-off as stipulated in Article 34 of this Decree;

c) The case specified in point o, Clause 1, Article 37 of the Law on Tax Administration;

d) Cases where late payment interest is not calculated according to legal regulations;

đ) Cases of recovery of written-off tax debts as regulated by the Minister of Finance: the tax administration agency does not calculate late payment interest from the date of issuance of the decision to write off the tax debt until the date of issuance of the decision to recover the written-off tax debt;

e) For exported and imported goods:

e.1) Exported and imported goods that must undergo analysis, classification, or inspection under customs law in order to accurately determine the payable tax amount shall not incur late payment interest on the additional tax amount during the period awaiting the customs authority's request for supplementary information based on the results of analysis, classification, or inspection;

e.2) Goods without an official value at the time of customs declaration registration in accordance with customs valuation law shall not incur late payment interest on the additional tax amount during the period in which there is no official value available;

e.3) For goods that have additional adjustments to the customs value that cannot be determined at the time of customs declaration registration, no late payment interest shall be calculated on the additional tax amount during the period when the additional adjustments to the customs value cannot be determined;

e.4) In the case of imported goods subject to anti-dumping or countervailing duties retroactively effective up to 90 days according to foreign trade management law: the customs authority shall not calculate late payment interest for the 90-day retroactive period;

e.5) Exported goods and imported goods fall under the cases specified in points a, b, c, d, and đ of this clause;

g) In cases where the taxpayer offsets overpaid tax, other revenue amounts, late payment fines, or penalties with outstanding tax, other revenue amounts, late payment fines, or penalties, late payment interest corresponding to the offset amount is not calculated during the period from the date the overpayment arises to the date the tax authority performs the offset.

4. Late payment interest is not calculated during the debt suspension period for cases that are allowed to suspend debts as prescribed in points a, b, c, d, and đ of Clause 1, Article 20 of the Law on Tax Administration.

5. If the taxpayer submits a supplementary tax declaration that reduces the amount of tax or other revenue payable, or if the tax administration, state agency, or the competent authority determines a reduction in the taxpayer's obligation to pay state budget contributions, the taxpayer is allowed to adjust the calculated late payment interest corresponding to the reduced difference in tax or other revenue amounts.

Article 27. Fulfilling Tax Payment Obligations

1. The fulfillment of tax payment obligations shall be carried out in accordance with the provisions of Article 17 of the Law on Tax Administration and the provisions of this Article.

2. In the case specified in point c, clause 2, Article 17 of the Law on Tax Administration, if an enterprise converts its business type without having fulfilled its tax obligations, the enterprise after conversion shall be responsible for inheriting the benefits (including inheriting the amount of tax payable or deductible value-added tax, overpaid tax) and fulfilling the tax payment obligations from the converted enterprise from the date of issuance of the Enterprise Registration Certificate.

3. In the case specified in clause 3, Article 17 of the Law on Tax Administration:

a) When the tax authority receives information that a taxpayer who is an individual has died, has been declared dead by a court, is missing, or has lost civil act capacity, and information about the heir or the person assigned to manage the estate or the property manager, the tax authority is responsible for determining the outstanding tax obligations of the deceased, missing, or incapacitated individual and determining the responsibility of the heir or the person assigned to manage the estate or the property manager in fulfilling the tax obligations in accordance with the law;

b) In the case where the taxpayer is an individual who has been declared by the Court as deceased or having lost civil act capacity and whose debts have been written off in accordance with point a, clause 1, Article 21 of the Law on Tax Administration, if the Court subsequently issues a decision to annul the declaration that a person is deceased or has lost civil act capacity, the tax administration agency shall carry out procedures to restore the tax debt that was written off in accordance with the provisions of the Minister of Finance. The taxpayer is responsible for fulfilling their tax obligations as prescribed.

4. The tax authority is responsible for notifying taxpayers of unfulfilled tax obligations and implementing measures to urge and enforce compliance against taxpayers and organizations or individuals responsible for inheriting the unfulfilled tax obligations of taxpayers in accordance with the provisions of Article 17 of the Law on Tax Administration.

5. In cases where relevant laws stipulate that an organization or individual inherits the rights and obligations of another organization or individual outside the cases specified in Article 17 of the Law on Tax Administration, the fulfillment of tax obligations by the inheriting organization or individual shall be conducted similarly to the provisions in Clauses 2 and 4 of this Article.

6. Foreign investors are allowed to transfer profits distributed or earned from direct investment activities in Vietnam abroad as follows:

a) Foreign investors are allowed to transfer abroad annually the profits distributed or earned from direct investment activities in Vietnam at the end of the financial year, after the enterprise in which the foreign investor has invested has fulfilled its financial obligations to the State of Vietnam in accordance with the law, has submitted audited financial statements and the corporate income tax finalization declaration for the financial year to the direct tax authority, has paid all taxes, other dues, late payment amounts, and administrative fines due in accordance with the law, and at the time of transferring the profits abroad, the enterprise must have no outstanding tax liabilities;

b) Upon the termination of direct investment activities in Vietnam: after the enterprise in which the foreign investor has invested has fulfilled its financial obligations to the State of Vietnam in accordance with the law, submitted audited financial statements, and filed corporate income tax finalization declarations with the directly responsible tax authorities while fully performing obligations in accordance with the provisions of the Tax Administration Law, including taxes not yet due under the law;

c) The foreign investor is not allowed to transfer abroad the profits distributed or earned from direct investment activities in Vietnam for the year in which profits are generated if the financial statements of the enterprise in which the foreign investor has invested for that profit-generating year still show accumulated losses after deducting losses in accordance with the corporate income tax law.

Article 28. Fulfilling tax obligations in the case of exit

1. Cases of temporary denial of exit include:

a) Business individuals or household business owners subject to forced enforcement of administrative decisions on tax management, with tax debts of 50 million VND or more and such tax debts overdue by 120 days or more according to regulations;

b) Individuals who are beneficiaries of a business as prescribed by the Enterprise Law, individuals who are legal representatives of a business, cooperative, or cooperative union, where the business, cooperative, or cooperative union is subject to forced enforcement of administrative decisions on tax management, with tax debts of 500 million VND or more and such tax debts overdue by 120 days or more according to regulations;

c) Business individuals, household business owners, individuals who are beneficiaries of enterprises under the provisions of the Enterprise Law, individuals who are legal representatives of enterprises, cooperatives, or cooperative unions in cases where the tax authority has sufficient grounds to determine and has issued a notice that the taxpayer is not operating at the registered address as prescribed, if 120 days have passed from the date the tax authority issued the notice without carrying out the procedure to restore the tax code or terminate the tax code's validity as prescribed;

d) Individuals who are foreigners with tax debt past the due date according to regulations and have not fulfilled their tax payment obligations;

đ) Individuals who are Vietnamese citizens leaving the country to settle abroad, or Vietnamese citizens residing abroad before leaving Vietnam, who have tax debt past the due date according to regulations and have not fulfilled their tax payment obligations.

2. Authority to notify temporary exit suspension, extend temporary exit suspension, cancel temporary exit suspension:

a) The tax management agency directly managing the taxpayer has the authority to notify the temporary exit suspension;

b) The tax management agency that has notified the temporary exit suspension has the authority to notify the extension of the temporary exit suspension, notify the cancellation of the temporary exit suspension. In case the taxpayer changes the tax management agency, the new management agency has the authority to notify the extension of the temporary exit suspension and notify the cancellation of the temporary exit suspension for the taxpayer.

3. Procedure for implementing temporary exit suspension:

a) For the tax management agency:

a.1) Taxpayers falling under cases specified in points a, b, c of clause 1 of this Article: 30 days before the notice of temporary exit suspension, the tax administration agency, through the Tax Management Information System, shall send to the taxpayer's electronic tax transaction account a notification about the application of the temporary exit suspension measure, while also publicly posting this notification on the electronic information page of the tax administration agency.

Upon the deadline stated in the notice, the measure of temporary exit suspension will be applied if the taxpayer has not fulfilled the tax payment obligations according to the thresholds specified in points a, b, c, clause 1 of this Article. Then, the tax administration agency, through the Tax Management Information System, shall send a notice on the application of the temporary exit suspension measure to the system of the immigration management agency, to the electronic tax transaction account of the taxpayer and of the person subject to temporary exit suspension, and at the same time publicly announce this notice on the electronic information page of the tax administration agency;

a.2) Taxpayers falling under the case specified in point d, clause 1 of this Article: the tax administration agency, through the Tax Management Information System, sends a notice regarding the application of the temporary exit suspension measure to the System of the Immigration Management Agency and to the electronic tax transaction account of the person subject to temporary exit suspension, while also publicly posting this notice on the electronic information page of the tax administration agency;

a.3) Taxpayers falling under the provisions of point đ, clause 1 of this Article: when there is a basis to determine that an individual is a Vietnamese citizen leaving the country to settle abroad, or that a Vietnamese citizen settled abroad still has outstanding tax debts, the tax authority, through the Tax Management Information System, sends a notice regarding the application of exit suspension measures to the system of the immigration management authority and to the electronic tax transaction account of the person subject to exit suspension, while also publicly posting this notice on the tax authority's electronic information page.

b) For the immigration management authority: on the same day of receiving the exit suspension notice from the tax authority system, the immigration management authority is responsible for implementing the exit suspension in accordance with regulations.

4. Procedure for extending the exit suspension for foreigners

At least 30 days before the expiry date of the exit suspension for foreigners in accordance with the laws on exit and entry of foreigners in Vietnam, if the taxpayer has not fulfilled the tax payment obligations specified in points a.1 and a.3 of clause 5 of this Article, the tax authority, through the Tax Management Information System, shall send a notice of extension of the exit suspension to the system of the immigration management agency and to the electronic tax transaction account of the person whose exit is suspended, and simultaneously make it public on the electronic information page of the tax authority.

5. Procedure for canceling the exit suspension:

a) For the tax management agency:

a.1) For taxpayers falling under the cases specified in points a and b of clause 1 of this Article, the tax authority, through the Tax Management Information System, shall issue a notice of cancellation of temporary exit prohibition immediately after determining that the taxpayer has fulfilled their tax obligations and the remaining tax debt is below the threshold of 50 million VND for individual business households, or 500 million VND for enterprises, cooperatives, or cooperative alliances, or the tax debt is eligible for write-off according to regulations;

a.2) For taxpayers falling under the case specified in point c, clause 1 of this Article, the tax administration authority shall issue a notice to cancel the temporary suspension of exit when the taxpayer submits a dossier requesting the restoration of the tax identification number, fulfills the obligation to submit tax declaration dossiers, and pays the outstanding tax amount, provided that the remaining tax debt to be paid is below 50 million VND for individual business households or 500 million VND for enterprises, cooperatives, cooperative unions, or taxpayers whose tax identification number is terminated according to regulations;

a.3) For taxpayers falling under the cases specified in points d and đ, clause 1 of this Article, the tax administration authority, through the Tax Management Information System, shall issue a notice to cancel the temporary suspension of exit immediately after determining that the taxpayer has fulfilled the tax payment obligations or has had the tax debt written off according to regulations;

b) In cases where the taxpayer has fulfilled the tax payment obligations according to point a above but the information has not been updated in the Tax Management Information System, the taxpayer shall send feedback regarding the tax payment along with a scanned copy of the payment receipt to the State budget to the tax authority electronically via the Tax Management Information System. The tax authority shall update the information and issue a notice to cancel the temporary travel ban on the system immediately after receiving the taxpayer's feedback;

c) For the immigration authority: the immigration authority shall cancel the temporary travel ban immediately upon receiving the notification from the tax authority's system.

6. The method of connection and data transmission between the tax authority, the immigration authority, and the taxpayer:

a) Notification about the temporary suspension of exit, extension of temporary suspension of exit, and cancellation of temporary suspension of exit shall be sent to the immigration management authority through real-time data transmission between the tax management information system of the tax authority and the system of the immigration management authority;

b) In cases where conditions for data transmission as prescribed in this Article are not met, notifications about temporary suspension of exit, extension of temporary suspension of exit, and cancellation of temporary suspension of exit shall be sent by postal mail between the tax management authority, the taxpayer, and the immigration management authority.

Section 4. TAX REFUND, LATE PAYMENT, FINES; TAX EXEMPTION;

Section 4. TAX REFUND, LATE PAYMENT INTEREST, FINES; TAX EXEMPTION; TAX REDUCTION, OTHER REVENUE; NON-TAXABLE

Article 29. Cases of tax refund and non-tax refund

1. Cases of tax refund stipulated in point a, clause 1, Article 18 of the Law on Tax Administration shall be carried out in accordance with the provisions of tax law. Specifically, for gasoline and oil sold to transportation vehicles of foreign companies on routes passing through Vietnamese ports or Vietnamese transportation vehicles on international transport routes that are eligible for tax refund under the provisions of environmental protection tax law, the tax refund procedure shall be implemented according to the regulations on reimbursement of overpaid amounts.

2. Cases of reimbursement of overpaid amounts stipulated in point b, clause 1, Article 18 of the Law on Tax Administration:

a) Reimbursement of personal income tax to organizations or individuals paying income from salaries and wages, carried out finalization for individuals with authorization;

b) Reimbursement of tax to organizations or individuals under double taxation avoidance agreements and reimbursement of tax or other revenue under other international treaties;

c) Refund of taxes to enterprises and organizations upon dissolution or bankruptcy;

d) Refund of personal income tax to individuals who have income from salaries and wages directly settled with the tax authorities;

d) Refund of excess tax paid to business households and individual businesspersons according to the provisions in Clauses 1, 2, and 3 of Article 12 of Government Decree No. 68/2026/NĐ-CP (amended and supplemented by Decree No. 141/2026/NĐ-CP);

e) Refund of taxes, other revenues, late payment interest, and overpaid fines as stipulated in Clause 1, Article 15 of the Law on Tax Administration, which are not included in the provisions at points a, b, c, d, and đ of this Clause.

3. Cases of refund to individuals under the provisions at point c, Clause 1, Article 18 of the Law on Tax Administration.

4. Cases where tax is not refunded:

a) Individuals who have an annual overpaid tax amount after personal income tax finalization from salary and wages on the tax finalization declaration of 50,000 VND or less shall offset the overpaid tax against the tax payable for the next tax period;

b) Business households and business individuals who have an overpaid tax amount of the entire year on the tax declaration or tax finalization file of 50,000 VND or less shall offset the overpaid tax against the tax payable for the next tax period.

5. The Minister of Finance shall guide this Article and the standards, dossiers, procedures for selecting, adjusting, and terminating enterprises that sell goods eligible for value-added tax refunds for foreigners, Vietnamese residing abroad (hereinafter referred to as foreigners) when they carry goods upon departure; standards and procedures for selecting and terminating value-added tax refund agents for foreigners; selection, suspension, and termination of applying value-added tax refunds for foreigners at international airports and international seaports; regulations on accessing, exchanging, and connecting information of the Value-Added Tax Refund Management System for foreigners; locations for inspecting goods, inspecting invoices together with tax refund declarations, and locations for paying value-added tax refunds to foreigners; regulations on the responsibilities and powers of agencies, organizations, and individuals involved in the implementation of value-added tax refunds for foreigners.

Article 30. Cases of tax refund in advance or pre-refund inspection

1. Cases of pre-refund inspection under the authority of the tax authorities include:

a) The first tax refund for a tax refund dossier in accordance with the tax law by each investment project, each tax refund case. In the event that a taxpayer has a tax refund dossier for each investment project, each tax refund case submitted to the tax authority for the first time but does not fall under the cases eligible for a tax refund according to regulations, the next tax refund request is still considered the first tax refund;

b) The dossier of a taxpayer requesting a tax refund within 02 years from the time of being handled for tax evasion.

In cases where a taxpayer submits multiple tax refund requests within a 2-year period, if in the first refund request after being handled for tax evasion, the tax authority reviews the taxpayer's refund dossier and finds no misreporting that leads to underpayment of tax or overclaiming of refundable tax as stipulated in Clause 2, Article 45 of the Law on Tax Administration, or tax evasion as stipulated in Clause 4, Article 45 of the Law on Tax Administration, then subsequent refund requests, the taxpayer's refund dossiers are not subject to pre-refund inspection. In cases where, in subsequent refund requests, the taxpayer is found to have misreported in the refund dossier or committed tax evasion as stipulated in Article 45 of the Law on Tax Administration, the refund dossier is still subject to pre-refund inspection within a 2-year period from the time of being handled for tax evasion;

c) The tax refund dossier or a portion of the amount requested for a tax refund in the tax refund dossier is determined to carry a high risk in tax management;

d) Tax refund dossiers for enterprises and organizations in cases of dissolution or bankruptcy. In cases where a final inspection has been conducted, the tax authority does not classify the tax refund dossiers and processes the tax refund based on the inspection results.

2. Cases of pre-refund inspection for exported and imported goods under the authority of the customs authority include:

a) Tax refund dossiers of taxpayers requesting a refund for the first time for each refund case according to tax law regulations. In cases where the taxpayer submits a refund dossier to the customs authority for the first time but is not eligible for a refund under the regulations, the next refund request is still considered as the first refund request;

b) Tax refund dossiers of taxpayers within 2 years from the date of being handled for tax evasion or smuggling or illegal transportation of goods across the border until the date of submitting the refund dossier;

c) Tax refund dossiers of organizations that are dissolved, bankrupt, cease operations, sold, transferred, or handed over state-owned enterprises;

d) Tax refund dossiers classified as high tax risk according to risk management classification in tax administration;

d) Tax refund dossiers for exported or imported goods that are not paid through commercial banks or other credit institutions as prescribed by law;

e) Tax refund dossiers of taxpayers within 12 months prior to the date of submission of the refund request that have been determined by the customs authority to have committed customs violations and have been handled more than twice (including acts of incorrect declaration leading to underpayment of tax or overstatement of tax exemption, reduction, refund, or non-collection) with fines exceeding the authority of the Customs Team Leader according to the law on handling administrative violations;

g) Tax refund dossiers of taxpayers who are being enforced under administrative decisions on tax management;

h) Goods subject to special consumption tax;

i) Imported goods that must be re-exported back to a foreign country (or re-exported to a third country or re-exported to a non-tariff area) not through the same border gate; exported goods that must be re-imported back to Vietnam not through the same border gate.

The provisions in this clause do not apply to the case of handling overpaid taxes, late payment charges, or fines for exported or imported goods.

3. Cases of pre-tax refund for taxpayers are tax refund dossiers that do not fall under the cases of pre-refund inspection as prescribed in Clauses 1 and 2 of this Article.

4. The Minister of Finance shall guide this Article.

Article 31. Time limit for receiving, resolving, and responding to the information of tax refund dossiers by the tax administration.

1. Deadline for receiving and responding to tax refund file information:

a) The tax authority shall notify whether it accepts or does not accept the tax refund file for the taxpayer within 03 working days from the date of receiving the taxpayer's file;

b) In the case where the tax refund dossier is simultaneously a tax declaration dossier, the notice of receipt of the tax declaration dossier is the notice of receipt of the tax refund dossier.

2. The time limit for processing tax refund dossiers by the tax authority:

a) For cases eligible for advance tax refunds: no later than 06 working days from the date the tax authority notifies the receipt of the tax refund application, the tax authority issues a tax refund decision, notifies the amount requested for refund but not refunded (the amount requested for refund but not refunded, the amount requested for refund but not refunded and carried forward for deduction, the amount requested for refund but not refunded, not deductible), notifies the transfer of the file, the amount requested for refund of the taxpayer to be subject to pre-refund inspection according to regulations, notifies the file, the amount requested for refund not yet eligible for tax refund. The time limit for resolving tax refund applications does not include the time for the taxpayer to provide explanations or supplement information and documents as required by the tax authority;

b) For cases subject to pre-refund inspection: no later than 10 working days from the date the tax authority issues the conclusion or decision on handling violations after inspecting at the taxpayer's premises, the tax authority shall make a decision on tax refund, notify the amount proposed for refund but not refunded (the amount proposed for refund but not refunded, the amount proposed for refund but not refunded and carried over for offset, the amount proposed for refund but not refunded and not offset), notify the dossier, the amount proposed for refund not yet eligible for tax refund. The time limit for processing the tax refund dossier does not include the time the taxpayer takes to provide clarification or supplementary information/documentation as requested by the tax authority.

3. The time limit for processing the tax refund dossier by the customs authority:

a) For cases eligible for pre-refund: no later than 06 working days from the date of the notice of receipt of the tax refund dossier, the customs authority shall make a decision to refund the tax or notify that the tax refund request dossier does not meet the conditions for a refund. The time limit for processing the tax refund dossier does not include the time the taxpayer explains or supplements information and documents as requested by the customs authority;

b) For cases subject to inspection before the tax refund: no later than 10 working days from the date the customs authority issues the inspection conclusion at the taxpayer's premises, the customs authority shall make a decision to refund the tax or notify that the tax refund request dossier does not meet the conditions for a refund.

4. The Minister of Finance shall guide this Article.

Article 32. Cases of tax exemptions, tax reductions, non-taxable, and tax non-liability

1. Cases of tax exemptions, tax reductions, non-taxable (not required to pay tax), and tax non-liability as prescribed in point a, clause 1, Article 19 of the Law on Tax Administration include:

a) Cases of tax exemption and tax reduction under the authority of tax authorities shall be implemented in accordance with the provisions of tax law, fee and charge law, and other relevant laws;

b) Cases of tax exemption, tax reduction, non-collection of tax, or tax non-liability for exported goods and imported goods under the authority of customs authorities shall be implemented in accordance with the provisions of tax law;

c) Cases of tax exemption and tax reduction as prescribed in the resolutions of the National Assembly and the decisions of the Prime Minister;

d) Tax exemption and tax reduction as prescribed by agreements on the avoidance of double taxation and other international treaties.

2. Cases of tax exemption under the provisions at point b, clause 1, Article 19 of the Law on Tax Administration include:

a) Exemption from personal income tax for individuals with an annual tax payable after personal income tax finalization from salaries and wages on the tax finalization file of 50,000 VND or less;

b) Exemption from tax for business households and individual business households with a tax payable on the tax declaration file or tax finalization file of 50,000 VND or less, except as provided in point a of this clause;

c) Exemption from non-agricultural land use tax for households and individuals subject to non-agricultural land use tax with an annual tax payable of 50,000 VND or less.

3. The Minister of Finance shall guide points a, c, and d of clause 1 of this Article.

Article 33. Deadline for receiving and resolving files for tax exemption, tax reduction, non-taxable, and tax non-collection.

1. The tax authority receives the tax exemption and reduction dossiers and issues a notice of acceptance or non-acceptance of the tax exemption and reduction dossiers to the taxpayer within 03 working days from the date of receipt of the taxpayer's dossier. In the case where the tax exemption and reduction dossier is simultaneously a tax declaration dossier, the notice of acceptance of the tax declaration dossier is the notice of acceptance of the tax exemption and reduction dossier.

2. The time limit for resolving tax exemption and reduction dossiers under the competence of the tax authority is implemented as follows:

a) In cases where the tax authority determines the amount or income eligible for tax exemption or reduction, within 30 working days from the date the tax authority receives the application, the tax authority shall issue a decision or notice on tax exemption or reduction, or notify the reason for ineligibility for tax exemption or reduction. The processing time for tax exemption or reduction applications does not include the time the taxpayer takes to provide explanations or additional information as requested by the tax authority during the application process. In cases where tax, fee, and other relevant laws allow the taxpayer to self-determine eligibility for tax exemption or reduction, the tax authority does not issue a decision or notice on tax exemption or reduction, nor notify the reason for ineligibility for tax exemption or reduction;

b) In cases where the tax exemption or reduction dossier of a taxpayer has a high risk and falls under the provisions at point a, clause 3, Article 22 of the Law on Tax Administration, within 10 working days from the date the tax authority issues a conclusion or decision handling violations during the inspection at the taxpayer's premises, the tax authority shall make a decision, notify the tax exemption or reduction, or notify the reasons for not being exempted or reduced;

c) In cases where the tax exemption or reduction dossier is received under the one-stop interlinked mechanism, within 07 working days from the date of receiving a complete, valid, and correctly formatted dossier, the tax authority shall notify the amount of tax exemption or reduction or the reasons for not being exempted or reduced in the tax payment notice sent to the agency receiving the dossier under the one-stop interlinked mechanism.

3. The time limit for receiving and processing dossiers for tax exemption, tax reduction, non-collection of tax, and non-liability for tax on exported and imported goods under the authority of the customs agency is implemented as follows:

a) The time limit for receiving and processing tax exemption and tax reduction dossiers for exported and imported goods in accordance with the provisions of the law on export tax, import tax, and customs law;

b) The time limit for receiving and processing tax-exempt files for exported and imported goods shall be carried out according to the provisions of the Minister of Finance;

c) The time limit for receiving and processing files not subject to tax, for exported and imported goods, shall be carried out according to the provisions of customs law, export tax law, import tax law, special consumption tax law, environmental protection tax law, and value-added tax law.

4. The Minister of Finance shall guide this Article.

Section 5. WRITE-OFF OF TAX DEBTS, CANCELLATION OF TAX DEBTS

Article 34. Debt Tax Suspension

1. Cases of debt tax suspension shall be carried out according to the provisions in clause 1, Article 20 of the Law on Tax Administration. The tax administration agency shall not carry out debt tax suspension according to points b, d, and đ of clause 1, Article 20 of the Law on Tax Administration for branches, representative offices, and business locations where the enterprise or organization is operating.

2. The implementation of debt tax suspension specified in point e, clause 1, Article 20 of the Law on Tax Administration shall be carried out as follows:

a) Taxpayers are eligible to have their tax debt written off in accordance with the provisions at point e, Clause 1, Article 20 of the Law on Tax Administration when meeting the following criteria:

a.1) For taxpayers whose rights to exploit and use land are restricted: there is a document from the competent state management authority specifying information about the land area and land price that have issues; the total land area under the decision, land allocation or lease contract; the reason for the restriction and the start date of the restriction so that the tax authority has a basis to determine the amount of tax debt to be written off;

a.2) For taxpayers whose rights to exploit minerals are restricted: there must be a document from the competent state management agency showing the amount for mineral exploitation rights, the amount for water resource exploitation rights, and the amount for using maritime areas where the rights to exploit and use minerals are actually restricted; the reason for the restriction and the starting time of the restriction for the restricted area so that the tax authorities have a basis to determine the amount of tax debt to be written off;

b) The state management agencies with authority specified in points a.1 and a.2 of this clause include: The Ministry of Agriculture and Environment or specialized agencies under the Ministry of Agriculture and Environment performing the task of granting mineral exploitation rights; People's Committees at all levels or specialized agencies under the provincial-level People's Committee performing the task of granting rights to exploit and use land and minerals. These competent state management agencies are responsible for:

b.1) Issuing a written notice regarding taxpayers being restricted in their rights to exploit and use land and minerals at the request of the taxpayer. The content of the written notice must clearly reflect the provisions specified in points a.1 and a.2 of this clause; this notice is sent to the taxpayer and simultaneously sent to the tax authority managing the relevant tax immediately upon issuance to carry out the procedure of freezing the taxpayer's tax debt.

b.2) Notify in writing the tax authority managing the revenue within 5 working days from the date the taxpayer is allowed to continue exploiting minerals or using land so that the tax authority can stop freezing the tax debt;

c) Responsibilities of the tax authority:

c.1) Within 03 working days from the date of receipt of the document from the competent state management agency, if the document does not fully comply with the contents prescribed in points a.1 and a.2 of this clause, the tax authority shall issue a document requesting the competent state management agency to supplement the information within the deadline stated in the request document.

In case the document already fully complies with the prescribed content, within 07 working days from the date of receipt of the document, the tax authority shall issue a notice of ineligibility for debt tax deferral for cases not subject to debt tax deferral or a decision on debt tax deferral for cases subject to debt tax deferral and send it to the taxpayer;

c.2) The tax authority is responsible for sending the decision to defer the tax debt, the decision to terminate the validity of the deferment of the tax debt for the case specified at point e, Clause 1, Article 20 of the Law on Tax Administration to the state agency authorized to grant the right to exploit and use land and minerals within 5 working days from the date of issuance of the decision for coordination and monitoring purposes.

3. Duration of tax debt deferral:

a) The duration of the tax debt deferral for the cases specified at points a, b, d, and đ, Clause 1, Article 20 of the Law on Tax Administration is calculated from the date the tax management agency issues the decision to defer the tax debt until the date the tax management agency issues the decision to terminate the validity of the tax debt deferral.

b) The period for deferring tax debt in the case specified in point c, clause 1, Article 20 of the Law on Tax Administration is calculated from the date the competent Court notifies the acceptance of the request to apply recovery procedures or accepts the request to apply bankruptcy procedures until the date the tax authority issues a decision to terminate the validity of the tax debt deferment decision;

c) The period for deferring tax debt in the case specified in point e, clause 1, Article 20 of the Law on Tax Administration is calculated from the date the taxpayer is restricted in the rights to exploit and use land and minerals due to reasons from competent state agencies as recorded in the decision or confirmation document of the competent state agency until the taxpayer is allowed to continue mineral exploitation and land use according to the notification of the competent state agency.

4. The amount of deferred tax debt:

a) The amount of tax debt that is deferred in the cases prescribed in points a, b, c, d, and đ of Clause 1, Article 20 of the Law on Tax Administration is the total amount of tax debt of the taxpayer at the time of commencement of the debt deferment as prescribed in Clause 3 of this Article;

b) The amount of tax debt that is deferred in the case prescribed in point e, Clause 1, Article 20 of the Law on Tax Administration is the tax debt arising from the restriction of the right to exploit and use land and mineral resources, including: fees for mineral exploitation rights, land use fees, land rental fees, sea area use fees, fees for water resource exploitation rights, non-agricultural land use tax, and corresponding late payment fees;

c) After issuing the decision to defer the tax debt, in case the taxpayer’s tax debt changes, the head of the tax administration agency shall issue a decision to adjust the tax debt deferment decision.

5. The head of the tax administration agency decides on the suspension of tax debt collection, and terminates the effectiveness of the decision on the suspension of tax debt collection for the tax debts under their management. During the period of suspended tax debt collection, the tax administration agency continues to monitor the suspended tax debts and coordinates with relevant agencies to recover tax debts when taxpayers have the ability to pay taxes, or to write off tax debts in accordance with the provisions of Article 21 of the Law on Tax Administration.

6. Cases of termination of the effectiveness of the decision on suspension of tax debt collection include:

a) The taxpayer has had their tax debts suspended according to the provisions in points b, c, d, and đ of clause 1, Article 20 of the Law on Tax Administration, but the taxpayer continues their production and business activities;

b) Taxpayers are individual businesspeople, business households, private enterprises, single-member limited liability companies whose tax debts have been deferred in accordance with points b, c, d, and đ of Clause 1, Article 20 of the Law on Tax Administration, but the tax authority discovers that the individual, owner of the business household, owner of the private enterprise, owner of the single-member limited liability company, or the legal representative established another production or business facility or enterprise;

c) Taxpayers whose tax debts have been deferred in accordance with point a, Clause 1, Article 20 of the Law on Tax Administration, but the Court annuls a previous decision declaring a person dead, missing, or legally incompetent;

d) Taxpayers who have had their tax debt deferred in accordance with Clause 1, Article 20 of the Law on Tax Administration but the amount of tax already deferred by the tax authority meets the conditions for tax debt cancellation under Article 21 of the Law on Tax Administration;

d) Taxpayers who have had their tax debt deferred in accordance with Point c, Clause 1, Article 20 of the Law on Tax Administration but the Court decides not to open bankruptcy proceedings or to suspend bankruptcy proceedings; the Court recognizes a business recovery plan or suspends the business recovery procedure in accordance with Points a, b, c, and d, Clause 1, Article 37 of the Law on Enterprise Recovery and Bankruptcy No. 142/2025/QH15;

e) Taxpayers who have had their tax debt deferred in accordance with Clause 1, Article 20 of the Law on Tax Administration but the taxpayer has fulfilled their tax obligations;

g) Taxpayers who have had their tax debt deferred according to the provisions in point e, clause 1, Article 20 of the Law on Tax Administration, but the competent state management agency issues a written notice stating that the taxpayer is allowed to continue exploiting minerals or using land.

7. The Minister of Finance shall guide the procedures and steps for terminating the validity of the decision on deferred tax debt and the decision adjusting the deferred tax debt.

Article 35. Cancellation of tax debt

1. Cases of tax debt cancellation shall be implemented in accordance with the provisions of clause 1, Article 21 of the Law on Tax Administration.

2. For cases where taxpayers are affected by natural disasters, calamities, or widespread epidemics as prescribed in point d, clause 1, Article 21 of the Law on Tax Administration, the cancellation of tax debt shall be carried out when the following conditions are met:

a) Taxpayers who suffer direct damages due to natural disasters, calamities, or epidemics of wide scope that have been announced or confirmed by competent state authorities;

b) The amount of tax debt proposed for cancellation arising before or during the occurrence of natural disasters, catastrophes, or widespread epidemics, and at the time of the debt cancellation request, the taxpayer no longer has the ability to pay the state budget;

c) The taxpayer has been granted tax payment extensions or late payment waivers by the tax authority or competent state agency but is unable to restore production or business operations;

d) There is a file requesting the cancellation of the tax debt and documents certifying the value of the damage as prescribed by the Minister of Finance in the event of natural disasters, catastrophes, or widespread epidemics;

d) The amount of tax debt to be canceled does not exceed the value of the damage directly affected by natural disasters, catastrophes, or widespread epidemics.

3. Conditions for canceling tax debt in cases specified in points a, b, and c of Clause 1, Article 21 of the Law on Tax Administration:

a) The cancellation of tax arrears for cases specified in Clause 1, Article 21 of the Law on Tax Administration must comply with the procedures and dossiers for canceling tax arrears as guided by the Minister of Finance;

b) Specifically, for the cancellation of debts such as payments for the right to exploit minerals, land use fees, land lease fees, fees for the use of sea areas, fees for the right to exploit water resources, non-agricultural land use tax, and accrued late payment, the conditions specified in point a of this clause must be met, and the debt can only be canceled when the taxpayer has received a land recovery decision or mineral exploitation rights recovery decision from the competent state authority.

4. Authority to cancel tax arrears:

a) The Chairman of the Provincial People's Committee decides to write off debts arising in the locality, including: fees for the right to exploit minerals, land use fees, land rental fees, fees for the use of sea areas, fees for the right to exploit water resources, non-agricultural land use tax, and late payment fees arising from debts of fees for the right to exploit minerals, land use fees, land rental fees, fees for the use of sea areas, fees for the right to exploit water resources, and non-agricultural land use tax in cases specified in Clause 1, Article 21 of the Law on Tax Administration;

b) The provincial or city tax chief, the head of the Large Enterprise Tax Department, the head of the E-commerce Tax Department, the head of the Regional Customs Department, the head of the Anti-smuggling Investigation Department, and the head of the Post-clearance Inspection Department decide to write off debts for taxpayers with tax arrears in their area of management or debts arising at the tax authority (excluding tax arrears under the authority of the provincial People's Committee Chairman as specified in point a of this clause) of less than 5,000,000,000 VND;

c) The director of the Tax Department and the director of the Customs Department decide to write off debts for taxpayers with tax arrears (excluding tax arrears under the authority of the provincial People's Committee Chairman as specified in point a of this clause) from 5,000,000,000 VND to less than 10,000,000,000 VND;

d) The Minister of Finance decides to write off debts for taxpayers with outstanding tax amounts (excluding tax debts under the authority of the Chairman of the Provincial People's Committee as specified in point a of this clause) from 10,000,000,000 VND or more;

d) The person authorized to decide on the cancellation of tax debts prescribed in this clause has the authority to decide on the recovery of tax debts that have been canceled.

5. The time limit for handling the tax debt cancellation dossier:

a) The agency or authorized person who has received the tax debt cancellation dossier or the dossier for the recovery of canceled tax debts must notify the submitting agency to complete the dossier if it is incomplete within 10 working days from the date of receipt of the dossier;

b) The authorized person must issue a decision to cancel the tax debt, a decision to recover the canceled tax debt, or notify that it is not eligible for tax debt cancellation or recovery of canceled tax debt to the agency that submitted the dossier within 30 days from the date of receiving the complete dossier.

6. The business registration agency is responsible for coordinating with the tax authority when handling applications for business registration, cooperative registration, cooperative union registration, cooperative group registration, and household business registration, and shall not issue a business registration certificate, cooperative registration, cooperative group registration, or household business registration to individuals, individual businesses, household heads, business owners, private enterprise owners, or owners of single-member limited liability companies who have had their tax debts written off according to the provisions at point c, clause 1, Article 21 of the Law on Tax Administration, if the written-off tax debt has not yet been repaid to the state budget.

7. The Minister of Finance shall guide the order, procedures, and dossiers for restoring tax debts that have been written off for the cases prescribed in clause 3, Article 17 and clause 2, Article 21 of the Law on Tax Administration.

Section 6. TAX DETERMINATION

Article 36. Basis for tax determination and method of tax assessment by tax authorities

1. Basis for tax determination:

a) Databases of the tax administration authorities and commercial databases;

b) Information and data provided to the tax authorities by competent agencies; information and data publicly announced by competent agencies or from other official sources;

c) Comparison of revenue, profit margin, and minimum average tax payable of three business establishments with the same goods, sector, occupation, and scale in the locality; in case the locality of the business establishment has no information or the information is insufficient regarding the goods, sector, occupation, and scale of the business establishment, then comparison can be made with other localities;

d) Prices issued by the People's Committees and Provincial/Municipal People's Councils at the time of determining the taxable value in cases of transfer, inheritance, or donation of real estate;

d) Documents and inspection results from tax authorities; documents, inspection, and tax audit results sent to the tax authority by competent state agencies;

e) Tax collection rate on revenue for each field, sector, and profession according to tax law regulations.

2. Tax assessment method:

a) Determining each factor related to the calculation of the tax payable.

Cases of assessment by factors:

a.1) Through the review of tax declaration records, the tax authority has grounds to believe that the taxpayer has not fully or accurately declared the factors used as the basis for determining the tax payable, has requested the taxpayer to make supplementary declarations, but the taxpayer either does not make supplementary declarations or makes supplementary declarations inaccurately or dishonestly, not according to the requirements of the tax authority;

a.2) Through the inspection of accounting books, invoices, and documents related to determining the tax amount payable by the taxpayer or through the inspection, comparison, and verification of accounting books, invoices, and documents of relevant organizations, business households, or individuals, the tax authority has grounds to prove that the taxpayer has inaccurately or dishonestly recorded factors related to determining the tax amount payable;

a.3) The taxpayer records the selling price of goods and services inaccurately compared to the actual payment price, reducing taxable revenue, or records the purchase price of goods and materials for production or business inaccurately compared to the actual payment price, increasing expenses, increasing deductible value-added tax, and reducing tax liabilities payable;

a.4) Taxpayers submit tax declaration dossiers but cannot determine the elements used as a basis to calculate the tax liability or can determine the elements used as a basis to calculate the tax liability but cannot calculate the amount of tax payable themselves;

a.5) Taxpayers use documents or papers that do not reflect the true nature of transactions or the actual transaction value to reduce tax obligations; conduct transactions that do not match the economic reality with the purpose of reducing tax obligations;

a.6) Taxpayers do not comply with the regulations on declaration obligations, determination of related-party transaction prices, or do not provide information and data for declaring and determining related-party transaction prices according to tax management regulations for related-party transactions of affiliated enterprises.

Based on the tax assessment in accordance with the provisions of Clause 1 of this Article, the tax authority determines each element to ascertain the amount of tax payable in accordance with the tax law.

b) Determining the amount of tax payable based on a percentage of revenue or the tax rate multiplied by the value-added.

Taxpayers pay value-added tax under the direct calculation method, pay personal income tax based on the tax rate multiplied by taxable revenue, pay corporate income tax as a percentage of revenue determined by the tax authority based on the revenue or the tax rate multiplied by the value-added if falling under one of the cases prescribed in points a, b, c, d, đ, e, g, and h, Clause 2, Article 24 of the Law on Tax Administration.

Based on the assessed revenue, the tax authority determines the amount of tax payable in accordance with tax law.

Article 37. Authority and procedures for tax assessment by the tax authority

1. Authority to assess tax:

The head of the tax authority as prescribed in point a, clause 2, Article 2 of this Decree.

2. Tax determination procedure:

a) When carrying out the tax determination procedure, the tax authority shall notify the taxpayer in writing of the reason for tax determination, the basis for tax determination, the amount of tax determined, the deadline for paying the determined tax, and issue a tax determination decision;

b) The tax authority shall issue a tax determination decision according to the form guided by the Minister of Finance, and simultaneously send it to the taxpayer within 03 working days from the date of signing the tax determination decision. The tax determination decision must clearly state the reason for tax determination, the basis for tax determination, the amount of tax determined, and the deadline for paying the tax.

In case the taxpayer is subject to tax payment according to the notice from the tax authority, the tax authority is not required to issue a tax determination decision as prescribed in this clause;

c) In cases where the tax authority carries out tax assessment through a tax inspection, the reason for the tax assessment, the basis for the tax assessment, the method of tax assessment, the amount of assessed tax, and the deadline for tax payment must be recorded in the tax inspection report and the tax handling decision of the tax authority;

d) In cases where the taxpayer is assessed for tax according to regulations, the tax administration authority shall impose administrative sanctions and calculate late payment of tax according to the provisions of the law.

Article 38. Responsibilities of taxpayers and tax administration authorities in tax assessment

1. Responsibilities of taxpayers:

Taxpayers must pay the amount of tax determined according to the tax handling decision of the tax administration agency; in case of disagreement with the amount of tax determined by the tax administration agency, taxpayers must still pay that amount of tax, and at the same time have the right to request the tax administration agency to explain or file a complaint or lawsuit regarding the tax determination. Taxpayers are responsible for providing documents and materials to support the complaint or lawsuit.

2. Responsibilities of the tax administration agency:

a) The tax authority shall notify taxpayers in writing about the tax determination and issue a tax determination decision;

b) In the case that the tax administration agency carries out tax determination through a tax inspection, the tax administration agency shall prepare a tax inspection record and a tax handling decision;

c) In cases where the tax amount determined by the tax authority is greater than the tax payable according to the complaint resolution decision of the competent authority or the judgment or decision of the Court, the tax authority must refund the excess tax paid;

d) In cases where the tax amount determined by the tax authority is less than the tax payable according to the complaint resolution decision of the competent authority or the judgment or decision of the Court, the taxpayer is responsible for paying the additional amount. The tax authority is responsible for tax determination.

Article 39. Tax determination for exported and imported goods

1. Cases of tax determination for exported and imported goods are implemented in accordance with the provisions of Clause 1, Article 25 of the Law on Tax Administration and Clause 2 of this Article.

2. Other cases of tax determination for exported and imported goods include:

a) Taxpayers declare incorrectly the subjects eligible for tax exemption, tax reduction, non-taxation, or non-liability to tax; fail to report or report inaccurate data to the customs authority beyond the prescribed deadline; fail to submit supplementary declarations or submit incorrect supplementary declarations beyond the prescribed deadline, fail to submit additional tax declaration documents as requested by the customs authority, or have submitted supplementary tax declaration documents but do not have documents or records to prove the explained contents for the customs authority to consider, or have incomplete or inaccurate tax bases to determine tax obligations according to the provisions of the law;

b) Taxpayers do not comply with the tax inspection decisions or post-clearance inspections of the customs authority;

c) Imported goods that are subject to tax exemption and are not taxable, but the taxpayer arbitrarily changes the purpose of use or transfers them for domestic consumption without declaring and paying tax on a new customs declaration as prescribed by law, or the customs authority or competent state agency determines that they do not qualify for tax exemption or are not exempt from tax; goods that are raw materials, supplies, and imported components that have exceeded the 5-year tax exemption period under the provisions of export and import tax law but the taxpayer does not declare and pay tax; goods exported or imported locally in violation of the provisions of tax law, customs law, or trade law:

c.1) In cases where imported materials and supplies for processing and export production have a negative (less) or positive (more) discrepancy compared to the figures reported to the customs authority, if the customs authority conducts an inspection and identifies the cause of the negative or positive discrepancy, the handling shall be based on the violation, and tax shall be determined for the entire discrepancy, including both the negative and positive parts.

c.2) In the case where imported materials and supplies show a negative or positive discrepancy compared to the data reported to the customs authority, and the enterprise has provided an explanation and the customs authority has conducted an inspection but the cause of the discrepancy cannot be determined, and no violation can be identified, the customs authority shall only impose tax on the quantity of materials and supplies with a negative discrepancy. For quantities of materials and supplies with a positive discrepancy, if the taxpayer is not covered under point c.1 of this clause but these materials and supplies are still used by the enterprise for proper processing or export production purposes, the customs authority shall not impose tax. Enterprises must monitor and manage imported materials and supplies for processing and export production in the same manner as for materials and supplies imported for the first time until all products are exported.

c.3) In the case of imported goods for processing by domestic enterprises, if there is a positive discrepancy in the quantity of materials and supplies at the time the processing contract has expired, and the processing party has settled the contract with the contracting party, the enterprise must re-export or declare and pay taxes on the portion of materials and supplies with a positive discrepancy, except in cases where the enterprise transfers the excess materials and supplies to execute another processing contract. If the enterprise does not declare and pay taxes on the portion of materials and supplies with a positive discrepancy, the customs authority shall perform tax assessment;

d) Imported goods that have not completed customs procedures and are seized for auction according to the decision of the competent authority or a judgment, decision of the Court are subject to tax, and the customs authority determines the tax to be paid and notifies the agency or organization collecting the auction proceeds to pay the tax, except for imported goods confiscated for auction that are owned by the entire populace;

d) Imported goods that are subject to tax exemption, not subject to tax, with the taxpayer using them as collateral or pledge to secure loans; in cases where the credit institution must handle the collateral or pledged assets according to the law to recover debts, but the taxpayer has not yet declared a new customs declaration or paid sufficient taxes as prescribed by customs law;

e) Exported or imported goods in other cases where customs authorities or inspection, audit agencies conduct inspection, audit, or verification at the taxpayer's premises or at the customs authority and discover that the taxpayer has not declared or has declared, calculated taxes, or determined the tax-exempt, tax-reduced, tax-refunded, non-taxable amounts, or wrongly determined that the goods are not subject to tax contrary to legal provisions.

3. The customs authorities carry out the assessment based on the grounds specified in Clause 2, Article 25 of the Law on Tax Administration. The assessment is carried out during the customs procedures, after the goods have been cleared or released.

4. Assessment method: the customs authorities determine the elements of the tax calculation basis and the method of tax calculation to determine the amount of tax that the taxpayer must pay.

5. Authority to decide on tax assessment, amendment, supplementation of tax assessment decisions, and cancellation of tax assessment decisions: the head of the customs authority as prescribed in Point b, Clause 2, Article 2 of this Decree.

6. Responsibilities of the taxpayer:

a) The taxpayer, the person authorized by the taxpayer, the guarantor, and the person paying taxes on behalf of the taxpayer are responsible for paying the full amount of assessed taxes, fines, and late payment fees according to the assessment decision of the customs authority:

a.1) In cases where imported goods are exempt from tax, not subject to tax, the taxpayer has pledged or mortgaged them as collateral for loans, and the taxpayer has not yet declared a new customs declaration, but has paid all taxes according to customs law, if the credit institution must handle the pledged or mortgaged assets in accordance with the law to recover debts as prescribed in point d, clause 2 of this Article, the credit institution is responsible for paying the tax on behalf of the taxpayer;

a.2) In the case where imported goods that have not completed customs procedures are seized and auctioned by the customs authority to enforce an administrative decision on tax management in the customs sector, goods that are exempt from tax or not subject to tax but are seized and auctioned according to the decision of a competent authority, a judgment, or decision of the Court that applies to taxable goods, the agency or organization collecting the auction proceeds is obligated to deduct and pay the tax amount from the auction proceeds to the customs authority for the seized and auctioned goods.

b) Taxpayers, persons authorized by taxpayers, guarantors, and persons paying taxes on behalf of taxpayers who do not agree with the tax assessment decision of the customs authority must still pay the full assessed tax amount, late payment interest, and fines as prescribed in point o, clause 2, Article 37 of the Law on Tax Administration, except in cases where the competent authority decides to temporarily suspend the implementation of the tax assessment decision.

7. The Minister of Finance shall guide the procedure for tax assessment as stipulated in this Article.

Chapter III. DECLARING AND PAYING TAXES, OTHER COLLECTIONS FOR ACTIVITIES

BUSINESS ON ELECTRONIC COMMERCE PLATFORM,

OTHER DIGITAL PLATFORM (HEREINAFTER REFERRED TO AS THE PLATFORM

ELECTRONIC COMMERCE)

Section 1. DECLARATION, PAYMENT OF TAXES, AND OTHER RECEIPTS OF

FOREIGN ORGANIZATIONS, NON-RESIDENT INDIVIDUALS

HAVING BUSINESS ACTIVITIES ON THE PLATFORM

ELECTRONIC COMMERCE AND OTHER SERVICES

Article 40. Directly declaring, calculating, paying taxes, late payment fees, and fines of foreign organizations that generate revenue in Vietnam through business activities on electronic commerce platforms

1. Registration for electronic tax transactions and tax registration:

a) Foreign organizations (including operators of foreign electronic commerce platforms and digital platforms) that conduct business on electronic commerce platforms and other services generating taxable revenue in Vietnam (hereinafter referred to as foreign suppliers) shall register for electronic tax transactions together with initial tax registration and shall be issued a tax identification number by the tax authority through the Tax Management Information System.

In cases where the tax obligations on the total revenue arising in Vietnam of a foreign supplier have been handled by a business organization in Vietnam using the value-added tax calculation method of tax deduction, or where the e-commerce platform administrator carries out tax deduction and payment on behalf in accordance with the provisions of Article 43 of this Decree, the tax registration procedures prescribed in this point do not need to be performed;

b) In cases of changes in tax registration information, the foreign supplier shall perform the information changes according to the instructions of the Minister of Finance;

c) The tax registration deadline shall be implemented according to the provisions in Clause 3, Article 6 of this Decree;

d) The conditions for electronic tax transactions, procedures, documents for registering electronic tax transactions, and tax registration shall be carried out following the instructions of the Minister of Finance;

d) When registering for tax for the first time, foreign suppliers are responsible for fully declaring information about payment receiving accounts related to transactions generating revenue in Vietnam, including:

d.1) Bank accounts, payment accounts, e-wallets, or other forms of receiving payment that foreign suppliers use to receive payment from organizations or individuals in Vietnam, or from the platform operators of e-commerce platforms related to transactions generating revenue in Vietnam;

d.2) The declaration information includes: name of the credit institution or payment service provider; country where the account is opened; account number or account identifier; account holder's name; account currency.

2. Tax declaration, tax calculation, tax payment:

a) Tax declaration, tax payment:

a.1) For foreign suppliers doing business regularly: perform tax declaration and tax payment monthly;

a.2) For foreign suppliers doing business occasionally: declare and pay taxes for each occurrence of revenue arising in Vietnam;

b) Foreign suppliers must calculate value-added tax and corporate income tax in accordance with the regulations of the value-added tax and corporate income tax law;

c) The principle for determining revenue arising in Vietnam for tax declaration and calculation is as follows:

c.1) The types of information used to identify transactions of organizations and individuals purchasing goods and services arising in Vietnam include: information related to the payment of organizations and individuals in Vietnam, bank account information or similar information that the purchasing organizations and individuals use to make payments to foreign suppliers; information on the residency status of organizations and individuals in Vietnam (billing address, delivery address, home address, or similar information that purchasing organizations and individuals declare to foreign suppliers); information on access by organizations and individuals in Vietnam (information on the country code of the phone number of the SIM card, IP address, landline location, or similar information of the purchasing organizations and individuals);

c.2) When determining a transaction that arises in Vietnam for tax declaration and calculation purposes, the foreign supplier uses two pieces of non-contradictory information, including information related to the payment of the organization or individual in Vietnam and information about the residency status or access information of the aforementioned organization or individual in Vietnam. In cases where payment-related information of the organization or individual cannot be obtained or contradicts the remaining information, the foreign supplier is allowed to use two pieces of non-contradictory information, including information about the residency status and access information of the organization or individual in Vietnam;

d) Procedures and dossiers for tax declaration, tax payment, handling of tax amounts, late payment amounts, and overpaid fines (excluding tax refunds): foreign suppliers directly declare taxes in the Tax Management Information System, using the electronic transaction authentication code issued and managed by the tax authority, and submit electronic tax declaration dossiers, supplementary declaration dossiers, and dossiers requesting the handling of overpaid taxes to the tax authority directly managing them according to the guidance of the Minister of Finance;

d) The deadline for submitting tax declaration dossiers is implemented in accordance with the provisions of Article 10 of this Decree;

e) The deadline for tax payment is implemented in accordance with the provisions of point a, clause 1, Article 14 of the Law on Tax Administration.

3. Responsibilities of foreign suppliers:

a) Must store the information prescribed in clause 2 of this Article to be used for identifying transactions of organizations and individuals purchasing goods arising in Vietnam for the purpose of inspection by the tax authority;

b) Review and confirm the accuracy and completeness of the payment account information declared when there are changes. The confirmation of the reviewed information is carried out through the Tax Management Information System at the same time as the December tax declaration period. In the case of no changes, the foreign supplier is not required to confirm the information.

4. In the case where the foreign supplier belongs to a country or territory that has signed a Double Taxation Avoidance Agreement with Vietnam, tax exemption or reduction procedures shall be carried out in accordance with the provisions in point d, clause 1, Article 32 of this Decree.

5. Foreign suppliers ceasing business operations in Vietnam must notify the tax authorities of the termination of activities and pay all taxes, late payment charges, and administrative penalties related to tax management (if any) to the Vietnamese tax authorities; foreign suppliers self-declare, self-pay, and are fully responsible for fulfilling their tax obligations in Vietnam.

Article 41. Authorization to carry out tax registration, tax declaration, and tax payment in Vietnam by foreign suppliers

1. In the case that a foreign supplier authorizes an organization operating under Vietnamese law, a tax agent (hereinafter referred to as the authorized party), the authorized party is responsible for carrying out tax procedures according to the contract signed with the foreign supplier as stipulated in Article 40 of this Decree. The procedures for tax declaration and tax payment are carried out according to the guidelines of the Minister of Finance.

2. In the case where a foreign supplier has directly registered for tax, declared tax, and paid tax in Vietnam but switches to authorizing an organization or tax agent to declare and pay tax on their behalf, a notification must be made to the tax authority in accordance with the guidance of the Minister of Finance.

Article 42. Direct tax declaration, tax calculation, and tax payment of non-resident individuals with business activities on e-commerce platforms that do not have online ordering and payment functions

1. Registration for electronic tax transactions and tax registration:

a) Non-resident individuals use an official email address to transact with the tax authority to register for electronic tax transactions along with the initial tax registration through the tax declaration dossier and are notified of their tax code by the tax authority through the Tax Management Information System;

b) In case of changes in tax registration information, non-resident individuals shall make changes through tax declaration dossiers; the tax authority directly managing the taxpayer is responsible for updating the changed information into the Tax Management Information System;

c) The deadline for tax registration shall comply with the provisions of Clause 3, Article 6 of this Decree.

2. Tax declaration, tax calculation, tax payment:

a) Non-resident individuals shall perform tax declaration for each occurrence, except for the case specified in Point c, Clause 3, Article 43 of this Decree;

b) Non-resident individuals shall calculate tax in accordance with the tax law;

c) Non-resident individuals shall pay tax electronically via the Tax Management Information System.

3. Tax declaration dossiers shall be carried out according to the guidance of the Minister of Finance.

Section 2. SCOPE OF RESPONSIBILITY, METHODS OF DEDUCTION, DECLARATION ON BEHALF

AND SUBMIT ON BEHALF OF THE PLATFORM OWNER THE TAX ALREADY DEDUCTED

ELECTRONIC COMMERCE WITH ONLINE ORDERING FUNCTION

AND PAYMENT FUNCTIONS, BUSINESS ORGANIZATION

IN VIETNAM HAVE OTHER DIGITAL ECONOMY ACTIVITIES; RIGHTS AND

RESPONSIBILITIES OF HOUSEHOLDS AND INDIVIDUALS WITH ACTIVITIES

BUSINESS ON ELECTRONIC COMMERCE PLATFORMS

Article 43. Deducting and paying on behalf the tax amount already deducted for business activities on electronic commerce platforms

1. The administrator of an e-commerce platform with online ordering and payment functions (domestic and international), including the direct owner managing the platform or an organization or individual authorized to manage the platform or an organization in Vietnam with other digital economic activities on behalf of the foreign e-commerce platform administrator to make income payments to business households or individual businesses from digital information content products and services in accordance with the law on information technology, is responsible for withholding, declaring on behalf of, and paying the withheld taxes for business activities on the e-commerce platform of business households or individual businesses as follows:

a) Withhold and pay on behalf the value-added tax payable in accordance with the provisions of value-added tax law for each transaction of supplying goods and services that generates revenue domestically from business households or individuals conducting business on e-commerce platforms;

b) Withhold and pay on behalf personal income tax:

b.1) Withhold and pay on behalf the personal income tax payable in accordance with the provisions of personal income tax law for each transaction of supplying goods and services that generates revenue domestically and internationally from resident individuals conducting business on e-commerce platforms;

b.2) Withhold and pay on behalf the personal income tax payable in accordance with the provisions of personal income tax law for each transaction of supplying goods and services that generates domestic revenue from non-resident individuals conducting business on e-commerce platforms.

2. The operator of the e-commerce platform with online ordering and payment functions (domestic and international) shall carry out the deduction and payment on behalf of value-added tax and corporate income tax payable in accordance with the provisions of the value-added tax law and the corporate income tax law for each transaction providing goods and services that generate revenue in Vietnam by foreign suppliers conducting business on the e-commerce platform.

Foreign suppliers for whom the e-commerce platform operator has deducted, declared, and paid the deducted taxes on their behalf are not required to declare or pay value-added tax or corporate income tax for business activities on the e-commerce platform where the taxes have already been deducted and paid by the platform operator.

3. Business organizations in Vietnam applying the value-added tax deduction method when purchasing goods and services from foreign suppliers or non-resident individuals on e-commerce platforms are responsible for:

a) Withholding and paying on behalf the value-added tax payable by foreign suppliers or non-resident individuals for the provision of services in accordance with value-added tax laws;

b) Withholding and paying on behalf the corporate income tax payable by foreign suppliers as stipulated in Article 44 of this Decree;

c) Withholding and paying on behalf the personal income tax payable by non-resident individuals as stipulated in Article 44 of this Decree.

4. In cases where a business entity in Vietnam has carried out withholding and payment on behalf in accordance with the provisions of Clause 3 of this Article for transactions arising on e-commerce platforms with payment and online ordering functions, it shall notify electronically the administrator of the e-commerce platform to avoid withholding tax on the same transaction.

The notification must include information identifying the transaction that has been withheld and paid, including: the tax code of the entity that carried out the withholding, transaction code or order code, transaction value, tax withheld and paid on behalf, and information of the organization or individual selling goods or providing services. Business entities in Vietnam and administrators of e-commerce platforms are responsible for retaining related information and documents and providing them to the tax authorities upon request.

Article 44. Time of withholding and basis for determining the amount of tax to be withheld.

1. Timing of deduction:

a) For business organizations in Vietnam as stipulated in Clause 3, Article 43 of this Decree, the timing is when payment is made to foreign suppliers or non-resident individuals;

b) For the operators of e-commerce platforms, the timing is when the transaction is confirmed as successful and payment is accepted according to the platform's regulations.

2. Determination of tax to be withheld:

a) The value-added tax, corporate income tax, and personal income tax to be withheld are determined based on the percentage (%) tax rate on revenue arising in Vietnam. In which:

a.1) The % tax rate is implemented in accordance with the provisions of the law on value-added tax, corporate income tax, and personal income tax for each transaction of selling goods or providing services;

a.2) Revenue arising in Vietnam is the amount from the sale of goods or provision of services that foreign organizations, business households, or individual businesses receive, paid by business organizations in Vietnam or collected on behalf by the platform owner;

b) In cases where business organizations in Vietnam, owners of e-commerce platforms fall under the subject of withholding, paying on behalf the withheld tax but cannot determine whether the revenue-generating transaction from the e-commerce platform is goods or services or the type of service based on available data and information, the determination of the amount of tax to be withheld shall be carried out according to the highest % tax rate prescribed under the laws on value-added tax, corporate income tax, and personal income tax.

Article 45. Tax registration, methods of declaration, and paying on behalf the withheld tax

1. Registration for electronic tax transactions and tax registration:

a) Domestic e-commerce platform operators, organizations in Vietnam with other digital economic activities, must register for tax and are issued a separate tax code for declaring and paying withheld taxes as instructed by the Minister of Finance, and can use the issued electronic tax transaction account to conduct electronic tax transactions;

b) Foreign e-commerce platform operators use the already issued tax code and electronic tax transaction account in accordance with the provisions of Clause 1, Article 40 of this Decree to declare and pay the withheld taxes.

2. E-commerce platform operators declare the withheld taxes on a monthly basis.

For transactions that are canceled or returned, the e-commerce platform operator shall offset the deducted tax, pay on behalf of the canceled or returned transactions with the tax to be deducted, pay on behalf of the sales of goods and services transactions.

The tax paid on behalf by the e-commerce platform operator is determined by the total tax of goods and services sales transactions after offsetting against the total tax of canceled or returned transactions of foreign organizations, business households, or individual businesses (if any).

3. Business organizations in Vietnam shall declare the deducted tax each time it arises. In case it arises multiple times within a month, it can be declared monthly.

4. The deadline for submitting the declaration file and paying the deducted tax shall be in accordance with the provisions of Article 10 of this Decree.

5. The dossier for declaring the amount of tax already withheld, the tax authority’s reception and processing of the tax declaration dossier, shall be carried out according to the guidance of the Minister of Finance.

Article 46. Responsibilities of the e-commerce platform managers subject to tax withholding and payment on behalf of foreign service providers; rights and responsibilities of business households and individual businesspeople conducting business on e-commerce platforms

1. Responsibilities of e-commerce platform managers subject to withholding and paying the withheld tax amounts:

a) Manage the usernames and passwords of accounts issued by the tax authority; store business transaction data, information, and documents related to determining the tax payable and the tax already withheld from foreign service providers, business households, and individual businesspeople in accordance with the provisions of the tax administration law;

b) Withhold tax, declare the amount of tax withheld, and pay on behalf of the accurate and complete amount of tax withheld according to the information provided by foreign suppliers, business households, business individuals, and in accordance with the provisions of this Decree; be responsible before the law for the accuracy, honesty, and completeness of the tax dossiers;

c) Provide other information about business activities on the e-commerce platform as requested by the tax authorities pursuant to the law on tax administration;

d) Fully and timely refund or pay on behalf of the foreign suppliers, business households, and business individuals the taxes for transactions that are canceled or returned;

đ) Fulfill responsibilities as prescribed in Article 14 of Government Decree No. 68/2026/NĐ-CP.

2. Foreign suppliers conducting business on e-commerce platforms with organizations or individuals in Vietnam, having revenue from Vietnam that has not been organized by a business in Vietnam, and for which the e-commerce platform operator deducts, declares, and submits taxes on their behalf, are directly responsible for registering, declaring, and paying taxes through the Tax Management Information System; providing accurate, complete, and timely information and documents related to determining the tax obligations payable for the e-commerce platform operator subject to deduction and tax payment, and are responsible for fulfilling tax obligations in accordance with the provisions of this Decree.

3. The rights and obligations of business households and individuals conducting business on e-commerce platforms are implemented in accordance with the provisions of Article 13 of Government Decree No. 68/2026/NĐ-CP.

Chapter IV. INTERNATIONAL COOPERATION ON TAXATION; PREFERENTIAL REGIME

FOR TAXPAYERS; TECHNOLOGY APPLICATION,

DATA AND DIGITAL TRANSFORMATION IN TAX ADMINISTRATION

Article 47. Cooperation and administrative assistance on taxes with foreign tax authorities, international organizations

Cooperation and other administrative assistance on taxes with foreign tax authorities, international organizations as stipulated in point e, clause 2, Article 30 of the Law on Tax Administration include:

1. Tax Collection Assistance:

a) Request foreign tax authorities and competent agencies to provide assistance in collecting taxes abroad for tax debts in Vietnam that the taxpayer is obligated to pay when the taxpayer is no longer in Vietnam;

b) Provide assistance in tax collection at the request of foreign tax authorities for tax debts payable abroad by taxpayers in Vietnam through measures to urge tax debt collection in accordance with the provisions of tax administration law and suitable to the practical tax management of Vietnam;

c) The Minister of Finance shall guide the principles for implementing tax collection support stipulated in this clause.

2. Concurrent tax audits according to the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, of which the Socialist Republic of Vietnam is a member, include the following contents:

a) Request foreign tax authorities to coordinate and carry out tax audits abroad at the same time on tax issues of one or more taxpayers who have common or related interests;

b) Consider conducting concurrent tax audits in Vietnam at the request of foreign tax authorities on tax issues of one or more taxpayers in Vietnam who have common or related interests;

c) Vietnamese tax authorities shall consult with foreign tax authorities to determine the cases and procedures for conducting concurrent tax audits in accordance with the legal provisions of each country.

Article 48. Conditions, scope, forms of application, and revocation of preferential treatment for taxpayers

1. Forms of preferential treatment for taxpayers:

a) Preference in applying automated procedures in conducting tax administrative procedures, including:

a.1) Reducing intermediary steps in internal processing and approval procedures;

a.2) Automatic pre-filling of information in tax declaration dossiers when the data is already available in the tax management database, with data connected and shared;

a.3) Tax administrative procedures are applied with an automatic approval mechanism except when the system detects risks within the prescribed processing time;

b) Preference in processing time:

b.1) Shortening the processing time for tax refund, tax exemption, tax reduction, and other tax administrative procedures;

b.2) Applying refund first and inspection later based on risk management;

b.3) Implement automatic tax refunds, tax exemptions, and tax reductions for cases that meet the conditions and have accurate and complete electronic data;

c) Priority regarding inspection and supervision methods, including:

c.1) Eligible for remote inspection and supervision based on taxpayers' electronic data;

c.2) Not included in the inspection plan at the taxpayer's premises except in cases where the tax authority has collected information indicating that the taxpayer has high-risk signs;

d) Priority in taxpayer support services:

d.1) Receive online support and directly exchange information with the tax authorities;

d.2) Receiving risk warnings and compliance support;

d) Given priority when considering compliance ranking between the tax authority and related agencies and organizations;

e) Priority for taxpayers with related-party transactions:

e.1) Allowed to exchange information before, during, and after declaring tax obligations related to related-party transactions with the tax authority;

e.2) Given priority in the procedures for handling files for the application of Advance Pricing Agreements (APA), Mutual Agreement Procedures (MAP), and information exchange files;

e.3) Receive risk warnings and compliance support for related-party transactions;

g) Given priority in applying programs to enhance voluntary compliance by the tax authority and priority regimes as provided in this Article.

2. Scope of application of the priority regime:

a) Taxpayers are entitled to preferential treatment when carrying out procedures regarding tax exemption, tax reduction, tax refund, extension of tax declaration deadlines, extension of tax payment deadlines, confirmation of tax debt status, confirmation of tax obligations, and other tax administrative procedures according to the automated, simplified process as prescribed in Clause 1 of this Article;

b) Tax authorities implement preferential treatment in tax administration as follows:

b.1) The system automatically fills in tax declarations based on electronic invoice data and taxpayer declaration data;

b.2) Priority is given to processing and shortening time compared to regular dossiers in the same type of procedure, except in cases where the tax authority's risk assessment results determine that the taxpayer shows signs of high risk;

b.3) Prioritize implementing automatic tax refunds, refunds before post-audit, tax exemption, and tax reduction for eligible subjects in accordance with the provisions of tax law as stipulated in Clause 3, Article 18 and Clause 4, Article 19 of the Law on Tax Administration;

b.4) Conduct remote inspection and monitoring based on electronic data provided by taxpayers or connected to the Tax Management Information System. Do not conduct inspections at the taxpayer’s premises that are under the preferential regime, except in cases where the taxpayer shows signs of violating tax law;

b.5) Minimize requests for information that already exists in the system of the State agency;

b.6) Prioritize access to information and data related to the taxpayer's business and production results, as well as warning results, risk management, and compliance management from the tax sector’s database;

b.7) Priority is given to using tax risk management services under Voluntary Compliance Programs so that taxpayers can proactively declare and update information and data related to determining tax obligations;

b.8) Priority is given to commendation and reward in accordance with legal regulations;

b.9) Priority is given to immediately providing support and consulting services regarding tax policies and issues in performing tax administrative procedures;

b.10) Priority is given to signing prior agreements on the method of determining taxable prices with the tax authority.

c) For taxpayers with related-party transactions:

c.1) Implement connection and sharing of electronic data on related-party transactions, consolidated financial statements, and country-by-country profit reports (if any) with the tax authority in accordance with regulations;

c.2) Do not carry out inspections at the taxpayer's premises except in cases where the taxpayer shows risk signs based on the tax authority's database.

3. Conditions for applying the priority regime:

a) Taxpayers who have good compliance ranking results and low-risk ranking in the tax authority's database for a minimum of 02 consecutive years prior to the year they request to apply the preferential regime;

b) Fully, timely, and accurately connect and share electronic data with the tax management information system according to the technical and data standards of the Ministry of Finance, ensuring the ability to reconcile, check, and analyze risks in real-time or periodically. The Minister of Finance provides guidance on procedures for connecting, sharing information, and the refusal or temporary suspension of connection and information sharing between the tax authorities and taxpayers;

c) Fully perform the preparation, storage, and transmission of electronic data on accounting books; electronic invoices; accounting documents; and transaction data related to tax obligations;

d) Have an internal control system and tax risk management mechanism to ensure compliance with tax laws;

d) Perform accounting bookkeeping, prepare and present financial statements in accordance with accounting standards and the accounting regime of Vietnam;

e) For taxpayers with related-party transactions, in addition to the conditions specified in points a, b, c, d, and đ of clause 3 of this Article, they must meet:

e.1) Fully fulfill the obligations of preparing, storing, and providing documentation to determine the pricing of related-party transactions according to tax law regulations;

e.2) Have an internal control and risk management mechanism for related-party transactions;

e.3) Ensure transparency of information and cooperate with the tax authorities during the process of exchanging and providing data.

4. The tax authorities shall apply the priority regime as follows:

a) The recognition, extension, suspension, revocation, and reissuance of the priority regime shall be carried out automatically on the information technology system of the tax sector;

b) The head of the tax authority decides to recognize, extend, temporarily suspend, revoke, and reissue the preferential regime for taxpayers who meet the conditions stipulated in Clause 3 of this Article based on the results of compliance assessment and risk classification conducted automatically on the tax management information technology system according to the guidelines of the Ministry of Finance and through the Tax Management Information System sending the decision to the taxpayer's electronic tax transaction account.

c) The tax authority directly managing the taxpayer is responsible for reviewing and confirming the fulfillment of the conditions for applying the preferential regime, organizing implementation, monitoring the taxpayer's compliance, and providing assistance and supervision to ensure the maintenance of conditions for applying the preferential regime in accordance with regulations;

d) Establish and operate a system for connecting and sharing electronic data between the tax authority and priority taxpayers in order to serve compliance management, risk assessment, and early warning in near real-time.

5. The tax authority shall temporarily suspend, revoke, or reissue the priority regime as follows:

a) In cases where the evaluation results in the tax management information system or information collected by the tax authority indicate that the taxpayer shows signs of violating tax laws or no longer meets the conditions specified in Clause 3 of this Article, the head of the tax authority shall notify the temporary suspension of the priority regime to carry out review and verification.

b) In cases where the review and verification results determine that the taxpayer does not meet the conditions for applying the preferential regime or has committed violations of tax laws, the head of the tax authority shall decide to revoke the application of the preferential regime;

c) Taxpayers whose preferential regime has been revoked may be considered for reissuance when they fully meet the conditions prescribed in Clause 3 of this Article based on the results of compliance assessment and risk classification in the tax management information system;

d) The tax authority conducts an annual automatic assessment of the application of the preferential regime.

6. Priority enterprises in the customs sector:

a) Preferential regime for enterprises:

a.1) Eligible for tax refunds first, inspections later;

a.2) Allowed to pay taxes for customs declarations that have been cleared or goods released within the month no later than the tenth day of the following month as prescribed in Clause 2 Article 9 of the Law on Export Tax and Import Tax;

a.3) Other preferential regimes in accordance with the provisions of customs law, tax law, and other relevant laws;

b) Mutual recognition agreements on priority enterprises:

b.1) The Minister of Finance signs mutual recognition agreements on priority enterprises in the field of customs in accordance with the provisions of the law on the conclusion and implementation of international agreements;

b.2) Priority enterprises of countries that have signed mutual recognition agreements on priority enterprises with Vietnam shall be applied preferential measures on customs procedures and tax procedures according to the signed agreements. The list of priority enterprises of partner countries entitled to preferential treatment is specifically regulated in the agreement.

Article 49. Principles and content of applying technology, data, and digital transformation in tax administration

1. Principles of applying technology, data, and digital transformation:

a) Apply modern digital technology, automate business processes; connect and share digital data with relevant agencies and organizations to build a large database system for tax management; apply standards to ensure cybersecurity, protect data and privacy in accordance with legal regulations in the digital environment;

b) Digital transformation in tax management should be implemented according to the principle of user-centeredness, improving service quality; ensuring transparency and accountability for decisions supported by digital technology to enhance user trust.

2. Content of technology, data, and digital transformation applications:

a) The tax management agency exploits and uses data on the Tax Information Management System to manage taxable subjects, determine tax bases, assess taxpayers' tax obligations, analyze and evaluate risks in tax management, detect and handle obstacles and violations of tax laws; cooperate internationally on information exchange, tax collection support, and risk-based tax management;

b) The tax management agency organizes the comprehensive digital transformation in handling operations, automates management processes, allows automatic determination of tax obligations and issuance of tax administrative decisions based on data and risk management; digitizes, standardizes, and governs tax data;

c) The tax administration encourages organizations and individuals to participate in developing technological solutions for modern tax management and to provide services supporting electronic transactions in the tax sector.

Article 50. Electronic transactions in tax administration

1. Electronic transactions between taxpayers and the tax administration include: conducting transactions for administrative procedures; sending documents, notices, tax administrative decisions of the tax administration; providing services to support taxpayers carried out electronically.

Taxpayers who fall under special circumstances, including the elderly, people with disabilities, those covered by social protection, residents in areas with particularly difficult socio-economic conditions who are unable to carry out electronic transactions, or other cases where electronic transactions cannot be carried out according to the law, shall comply with the legal regulations on carrying out administrative procedures through the one-stop mechanism and the interlinked one-stop at the one-stop division and the National Public Service Portal.

2. Taxpayers who have carried out electronic transactions in tax management are not required to use other transaction methods.

3. When the tax administration agency receives and returns the result of resolving tax administrative procedures to the taxpayer electronically, it must confirm the completion of the taxpayer's electronic transaction electronically, ensuring the rights of the taxpayer as prescribed in point đ, clause 1, Article 38 of the Law on Tax Administration.

4. The taxpayer must comply with the requirements of the tax administration agency stated in electronic documents, notices, or administrative tax decisions in the same manner as with paper documents, notices, or administrative tax decisions of the tax administration agency.

5. Electronic tax records and electronic documents used in electronic transactions have legal value equivalent to paper tax records and documents when the integrity of the data message is ensured, and they can be accessed and used in a complete form in accordance with the provisions of the law on electronic transactions. In cases where the law requires a signature, electronic tax records and electronic documents must have a legal electronic signature or digital signature.

6. Taxpayers use electronic identities in accordance with the law on identification and electronic authentication to conduct electronic transactions in tax administration.

7. Taxpayers conduct electronic transactions with tax authorities through the National Public Service Portal, the Tax Management Information System, and the information systems of organizations providing T-VAN services that are connected to the Tax Management Information System, electronic payment services of state agencies, organizations providing payment services, or organizations providing intermediary payment services or other service organizations directly or indirectly connected to the Tax Management Information System. The content of electronic transactions includes the preparation and submission of electronic tax dossiers, electronic documents for payment to the state budget, and the receipt of dossiers, documents, written communications, notifications, administrative tax decisions, results of administrative tax procedure resolution, and taxpayer support services.

8. The competent state management agency, the T-VAN service provider, and other relevant organizations conduct electronic transactions with the tax authority in receiving, providing, exchanging information, and handling administrative procedures for taxpayers.

9. The T-VAN service provider must fully meet the requirements regarding capacity, technical infrastructure, and technological solutions as guided by the Minister of Finance to ensure that the information system is built, operated, maintained stably, continuously, safely, and securely.

10. The Minister of Finance guides this Article.

Article 51. Database in the Tax Management Information System

1. The database in the Tax Management Information System (abbreviated as the tax management database) includes taxpayer information declared and provided by taxpayers; operational information of the tax management authority; information collected by the tax management authority during the tax administration process; taxpayer information provided by state agencies or foreign tax authorities; information and data from national databases, sectoral databases, commercial databases, and other databases of management agencies and organizations, connected and shared with the Tax Management Information System; information collected by the tax management authority through international tax cooperation; and data from other sources related to taxpayers.

2. The management, backup, and protection of the tax management database are carried out as follows:

a) The tax management database must be backed up regularly, stored securely at the tax authority and in a backup storage system. Backups must ensure data safety and security, be checked periodically, and undergo test recovery to be ready for use in case of incidents;

b) The tax management database must be restored in the event that data is destroyed, subject to cyberattacks, unauthorized access, or other serious incidents. In the case that tax management data storage devices fail or are damaged and need to be handed over to an organization or individual for warranty or repair, there must be a specialized officer from the tax authority supervising, and it must have the approval of the Head of the tax authority; when replacing storage devices, the old devices must be retained for management in accordance with regulations.

3. Ministries, ministerial-level agencies, local governments, and relevant units are responsible for developing and deploying information technology systems that meet the requirements for connecting and exchanging information through the integrated platform, sharing national data according to the provisions of Government Decree No. 278/2025/NĐ-CP, the technical standards of the Ministry of Finance, and ensuring efficiency, security, and information safety.

Article 52. Tax Management Information System

1. The tax management information system is the system as prescribed in Clause 2, Article 3 of this Decree, organized into modules according to business functions and meeting the following criteria:

a) Ensures stable, continuous, and safe operation;

b) Has the ability to expand and upgrade, meeting the requirements of tax management and technological development;

c) Able to connect, interlink, and share data with the information systems and databases of organizations, ministries, sectors, localities, and other information systems as prescribed by law;

d) Comply with the digital architecture framework of the Ministry of Finance, standards, technical regulations, and data standards issued by competent state agencies.

2. The construction and management of the tax management information system include the following main contents:

a) Develop strategies, overall architecture, technical standards, and development directions for the tax management information system;

b) Organize surveys, design, construction, development, and upgrading of the tax management information system;

c) Build and manage data architecture; organize the collection, integration, standardization, and management of data for tax management;

d) Manage digital infrastructure, digital platforms, digital technology services, and resources serving the operation of the tax management information system;

e) Issue procedures, standards, and organize resources for the management, operation, and development of the system;

f) Other management contents as prescribed by law.

3. The operation of the tax management information system includes the following main contents:

a) Organizing the operation, monitoring the activities of the information system, data center, and technical platforms serving tax management;

b) Storing, backing up, providing redundancy, synchronizing, and restoring tax management data;

c) Maintaining, calibrating, and upgrading the tax management information system;

d) Ensuring network security, information safety, and data protection according to legal regulations;

đ) Exploiting and using data and systems to serve tax management activities;

e) Other operational contents as prescribed by law.

4. The tax administration agency is responsible for organizing and operating the Tax Management Information System in creating, issuing documents, notices, and administrative tax decisions in accordance with the law; establishing and controlling input data, business processes, and processing criteria; ensuring the accuracy of information and processing results generated by the system; recording and storing processing history; monitoring and controlling risks during system operation.

5. Principles for handling tax dossiers based on data and determining responsibilities in the Tax Management Information System:

a) The reception and processing of tax dossiers, issuance of notices, administrative tax decisions in the Tax Management Information System are carried out based on lawful data and information that has been controlled in accordance with regulations at the time of resolution;

b) The tax management information system must ensure the recording and storing of the entire processing process, allow tracing, cross-checking, and provide information to serve inspection, examination, and reporting in accordance with the provisions of law;

c) Agencies, organizations, and individuals providing information and data are responsible for the completeness and accuracy of the information and data they provide; tax management agencies are responsible for organizing the control, exploitation, and use of data in accordance with regulations. Tax officials, when processing tax records, issuing tax administrative notices or decisions based on data and information that have been controlled according to regulations and following the correct procedures, order, and authority, are determined to be responsible for performing the assigned tasks in accordance with tax administration law and related laws; they are not responsible for the content of information and data provided by other agencies, organizations, or individuals that has been used as a basis for processing according to regulations.

6. The Ministry of Finance shall develop, manage, and operate the Tax Administration Information System in accordance with the provisions of this Decree. Tax authorities at all levels, relevant agencies, organizations, and individuals are responsible for coordinating, providing information and data, and ensuring conditions for the Tax Administration Information System to operate effectively.

Article 53. Requirements for collecting and updating information into the Tax Administration Information System

1. Information and data collected and updated into the database in the Tax Administration Information System must be cleaned; have a legally verified source, accurately reflect the legal status; contain all information fields, and be updated regularly as prescribed.

2. In cases where information is collected from multiple sources and there is no consistency in the content of the information, when collecting information, the agency or organization providing the information is responsible for coordinating with the tax management agency to verify and confirm the legality of such information and is responsible for the content of the information.

3. Information that has been collected and updated into the database in the Tax Management Information System must be fully stored, and updates, changes, or adjustments to the information must indicate the content, and the organization or individual performing them. All data records are traced for access, editing, and updating, ensuring the ability to retrieve the history of changes and data fluctuations.

Article 54. Ensuring information security and technology risk management

1. Ministries, ministerial-level agencies, People's Committees at all levels, and relevant agencies are responsible for implementing information technology risk management based on the principles of proactivity, comprehensiveness, and regularity; ensuring the identification, assessment, control, and timely handling of risks arising during the development, operation, and use of information technology systems.

2. The tax management agency is responsible for:

a) Establishing a technology risk management mechanism for the Tax Management Information System, including processes for identifying, analyzing, assessing, monitoring, and handling risks;

b) Issuing and periodically implementing plans for preventing and minimizing technology risks, ensuring the continuity and security of the system;

c) Conducting security and system safety inspections and assessments at least once a year or when there are major changes in the technical infrastructure;

d) Developing contingency and incident recovery plans and conducting regular drills;

d) Store technology risk management records to serve inspection and supervision.

3. Ministries, ministerial-level agencies, and People's Committees at all levels are responsible for providing information, data, and technical support to serve technology risk management, handle technical incidents, and participate in building and improving coordination mechanisms and inter-sectoral incident response plans as required.

4. When the tax management information system experiences a technical incident causing taxpayers to be unable to fulfill their tax obligations on time, it shall be carried out according to the provisions of Clause 3, Article 36 of the Law on Tax Administration:

a) The tax management agency is responsible for confirming the incident and publicly announcing it on the tax management information system, electronic information page, or in writing immediately when the system encounters an incident, clearly specifying the time the incident occurred and the time the system resumes operation;

b) Taxpayers may choose to submit their dossiers and fulfill their obligations electronically after the system is restored, or submit them directly, via postal service.

5. In the event that the information systems of competent state agencies, banks, or organizations providing intermediary payment services experience technical issues, the system management unit is responsible for publicly announcing on the unit's information system the time of the system failure and the time the system resumes operation; simultaneously, it must send a notice to the tax management authority within the same working day for coordination and timely support.

6. In the case that the Tax Management Information System automatically issues notifications, decisions, or tax processing results that are not in accordance with legal regulations due to technical errors, data errors, or system errors, the tax administration agency is responsible for recalling, canceling, or adjusting and remedying the arising consequences. Taxpayers, organizations, and individuals involved are responsible for returning, adjusting, or cooperating to correct errors according to the decision of the tax administration agency.

In the case that taxpayers take advantage of the incident for personal gain, they must compensate and bear responsibility according to legal regulations.

7. The Minister of Finance shall guide clauses 4, 5, and 6 of this Article.

Article 55. Principles of connecting and sharing information and data

1. The connection and sharing of information and data with the tax management information system must ensure timely, complete execution, for the correct purpose of tax management, within the proper scope and authority.

2. The provision, sharing, and connection of data with tax authorities to serve the purposes of: identifying taxpayers; determining the tax obligations of taxpayers; compliance management, tax risk management; preventing and combating tax loss; implementing tax management measures in accordance with the provisions of the law.

3. The provision, sharing, and connection of data must ensure: suitability with the functions and tasks of tax authorities; compliance with the Tax Administration Law, Data Law, laws on personal data protection, information security, cybersecurity, and relevant laws; adherence to the principle of sharing once, using multiple times, prioritizing the exploitation of data from national databases and specialized databases; ensuring completeness, timeliness, accuracy, and the ability to reconcile and trace data.

4. Ensure information security, safety, and protection of personal data when connecting and sharing information with the Tax Management Information System. All data connection and sharing activities must be conducted through the integrated platform for sharing digital data in the finance sector and the national integrated data sharing platform.

5. Data connection and sharing must fully comply with the Digital Architecture Framework of the Ministry of Finance and meet information technology technical standards when connecting and sharing with the Tax Management Information System as stipulated by the Minister of Finance; ensuring a minimum information security level of 3 as prescribed by the law on information system security according to the level when officially connecting.

6. The Ministry of Finance refuses or temporarily suspends connection and information sharing in the following cases:

a) The information system of the agency or organization requesting connection does not meet the technical standards prescribed in Clause 5 of this Article;

b) Connected agencies or organizations engage in unauthorized access, altering, deleting, destroying, or disseminating information in the Tax Management Information System;

c) Connected agencies or organizations violate regulations on information security, personal data protection, or content agreed with the Ministry of Finance as stipulated in Clause 3 of this Article;

d) Connected agencies or organizations engage in access activities that lead to overload, affecting the operation of the Tax Management Information System.

7. The Minister of Finance shall provide guidance on the procedures for connecting and sharing information, refusing or temporarily suspending the connection and sharing of information between tax management agencies and state agencies, T-VAN service providers, credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, other organizations, and the procedures for providing information not within the scope of information provision as stipulated in Articles 58, 60, and 61 of this Decree.

Article 56. Forms of connection, sharing, and deadlines for providing information and data

1. The forms of connection and sharing of information and data with the Tax Management Information System through telecommunications networks, the Internet, computer networks, and information systems as prescribed by law on the management, connection, and sharing of digital data of state agencies. Mandatory methods of connection and data sharing include:

a) The information system of the agency using and exploiting data connects to the information system of the data-sharing agency to query data through the data-sharing and coordination platform, where the data-sharing and coordination platform performs authentication and authorization for data exchange between the two parties;

b) The information system of the data-sharing agency synchronizes part or all of its data to the information system of the agency using and exploiting data through the data-sharing and coordination platform;

c) The information system of the data-sharing agency synchronizes data to the national aggregated database through the data-sharing and coordination platform to perform coordination for the agency using and exploiting data;

d) Shared data is packaged and stored on information storage devices.

2. The time frame for providing information and data is carried out periodically, according to cooperation agreements for connection and information sharing, or as requested by tax management authorities.

Chapter V. RIGHTS, OBLIGATIONS, DUTIES, AUTHORITY

OF THE RELEVANT PARTIES IN TAX ADMINISTRATION

Article 57. Duties of tax management authorities and tax officials

1. Duties of tax management authorities in tax administration:

Tax management authorities perform the duties prescribed in the Law on Tax Administration and the provisions of this Decree. The directly managing tax authorities, the tax authorities managing revenue, and the tax authorities managing assigned areas to collect taxes perform their duties according to the regulations of the Minister of Finance.

2. Duties of tax officials in tax administration:

a) Tax officials perform the duties prescribed in Point n, Clause 1, Article 38 of the Law on Tax Administration and the provisions of this Decree;

b) The Minister of Finance guides the implementation of accounting for tax payments, other revenues, late payments, fines, and other revenues belonging to the state budget that must be collected, have been collected, exempted, reduced, written off, or refunded by the tax administration agency as prescribed in point k, clause 1, Article 38 of the Law on Tax Administration;

c) Guide and explain tax policies correctly according to regulations, consistently, without imposing procedures, conditions, or obligations beyond the provisions of the law;

d) Manage, use, and keep taxpayer information confidential; information may only be provided within the scope, subjects, and purposes prescribed by law;

đ) Comply with public service ethics, must not use positions or powers to cause harassment, nuisance, or profiteering; must not illegally intervene in determining taxpayers' obligations.

Article 58. Tasks, responsibilities, and powers of state agencies, inspection and supervision agencies, the Vietnam Fatherland Front, socio-political organizations, social organizations, and socio-professional organizations in tax administration

1. State agencies, inspection and supervision agencies, the Vietnam Fatherland Front, socio-political organizations, social organizations, and socio-professional organizations in tax administration shall perform tasks and exercise powers as prescribed in Article 39 of the Law on Tax Administration and the provisions of this Decree.

2. Responsibilities of the Ministry of Finance

a) Providing guidance on implementation, handling dossiers for the application of double taxation agreements, other international tax treaties, procedures for bilateral agreements, applying advance agreement mechanisms on methods for determining taxable prices in tax administration for enterprises with related-party transactions;

b) Issue notice templates to serve tax management work and carry out tax administrative procedures according to the provisions of this Decree;

3. Responsibilities of ministries, ministerial-level agencies, and other state agencies in tax management:

a) Coordinate with the Ministry of Finance in implementing tax policies and managing taxes according to the provisions at point a, clause 3, Article 39 of the Law on Tax Administration;

b) For international treaties (other than Double Taxation Avoidance Agreements) that provide for tax exemption or reduction: the agency proposing the signing, accession, or presiding over the implementation of the international treaty is responsible for confirming the validity of the international treaty on the document requesting tax exemption, tax reduction, or tax refund of the taxpayer according to the form guided by the Minister of Finance before the taxpayer submits the dossier to the tax authority, except for cases where the international treaty has been published in the national database on international treaties;

c) Review, amend, and supplement legal normative documents in the management sector to ensure that the exchange of information with foreign tax authorities complies with international treaties, international tax agreements, and aligns with the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes;

d) Provide and share information and data under management scope according to the contents and scope of information:

d.1) Ministry of Construction: information on management, use, and ownership of houses by organizations, households, business households, individuals, and individual businesses; information on permits for cargo and passenger transport operations; information on registration of ownership and right to use assets as means of transport; other information as prescribed by relevant laws;

d.2) Ministry of Agriculture and Environment: information on land use; information on land-related fees and assets attached to land; information on resource exploitation permits; information on extraction volumes under each permit in the year; other information as prescribed by relevant laws;

d.3) Ministry of Public Security: information related to the fight against and prevention of tax crimes; identification information, residence information, entry and exit information, and information on the registration and management of vehicles of organizations and individuals; other information as prescribed by relevant laws;

d.4) Ministry of Industry and Trade: information on e-commerce activities; information on registration and licensing of e-commerce activities, franchise activities; market management information on the prevention, handling, and control of smuggling, commercial fraud, counterfeit goods, prohibited goods, and goods of unclear origin; information on legal violations regarding quality, measurement, pricing, food safety, consumer rights protection, intellectual property in commercial activities, and other information as prescribed by relevant laws;

d.5) The State Bank of Vietnam: provides and shares information on the issuance, amendment, supplementation, and revocation of licenses; information on the establishment, purchase, sale, division, separation, merger, consolidation, dissolution, change, and supplementation of information of banks, credit institutions, and payment intermediary service providers; directs and guides commercial banks, credit institutions, and licensed payment intermediary service providers in providing, connecting, and sharing information with tax management authorities related to transactions through banks of organizations and individuals according to the law and according to the content, methods, data standards, frequency, and duration guided by the tax management authority; coordinates with the tax management authority in implementing enforcement measures to execute administrative decisions on tax management; coordinate with the Ministry of Finance and relevant ministries and sectors in establishing mechanisms for managing and supervising cross-border payment transactions in e-commerce, business on digital platforms, and other services with organizations and individuals in Vietnam; provide full and timely information as required by the tax authorities to implement international tax treaties that Vietnam is a member of or international tax agreements that Vietnam has signed; the provision, connection, sharing, exploitation, and use of information are carried out electronically, without requiring duplicate provision for information that has already been fully, accurately, and timely connected and shared from the database of competent state agencies, and must comply with the provisions of the law on personal data protection and relevant laws; provide other information as prescribed by relevant laws;

d.6) Ministry of Home Affairs: provide information about foreign workers working in Vietnam, including: full name; nationality; passport number or identification number as prescribed by law; name of the employing organization; work permit number, work permit duration, and other information as prescribed by law to serve tax management;

d.7) Ministry of Health and state management agencies on the business of pharmaceutical establishments, medical examination and treatment establishments: information on business operation licenses of pharmaceutical establishments, medical examination and treatment establishments, and provide other information as prescribed by relevant laws;

d.8) Ministry of Science and Technology: information on intellectual property rights, technology transfer in Vietnam and abroad; information on licensing for providing and using Internet services, network information, online games; information related to online advertising activities, buying and selling information technology products and services in the online environment, business on digital platforms, and other online services; other information as prescribed by law. The provision of information is carried out through electronic data connection and sharing with the tax authority, including online connection with the Tax Management Information System or through the National One-Stop Information Portal, ensuring daily periodic data exchange;

d.9) Ministry of Justice: implement the sharing of information on notarized transfer contracts and related information (if any);

d.10) Inspection agency: information related to sending minutes or inspection conclusions regarding the taxpayer's compliance with tax laws in case of directly inspecting the taxpayer in accordance with the provisions of the law on inspection and the law on tax administration;

d.11) Audit agency: information and data related to the fulfillment of tax obligations by the taxpayer according to the provisions of the law on auditing and the law on tax administration;

d.12) Court or arbitration agency: information on court or arbitration judgments and decisions regarding the termination of investment projects, bankruptcy of enterprises and cooperatives, and providing other information as prescribed by relevant laws;

d.13) State management agencies have the state budget revenues from the sale of land assets, transfer of land use rights, and from the management, use, exploitation of public assets for business purposes, leasing, joint ventures, and partnerships after fulfilling tax, fee, and charge obligations according to the Law on Public Asset Management must provide information related to the state budget contributions;

d.14) Other state agencies related to taxpayers: information of taxpayers upon the request of the tax management agency and relevant laws;

d.15) Other ministries and ministerial-level agencies, within their assigned functions, tasks, and powers, are responsible for providing information, sharing, and connecting data to serve tax management upon the request of the tax management agency and provisions of relevant laws.

4. Forms and frequency of providing and sharing data:

a) Automatically connect and share data between information systems;

b) Periodically or in real-time exchange electronic data through the integrated platform, government data sharing, National Data Portal, National Public Service Portal, National One-Stop Portal, information exchange system between tax authorities and external agencies. The frequency, method, and data standards for exchange with tax authorities shall be implemented in accordance with the regulations of the Minister of Finance;

c) In case electronic data connection and sharing cannot be implemented, the provision of information shall be carried out according to the written request of the tax authorities. The deadline for providing information is no later than 10 working days from the date of receiving the written request for information from the tax authorities;

5. Responsibilities and powers of state agencies, inspection and supervision agencies, and related parties in sharing, connecting, ensuring security, and using information data for tax management:

a) Responsibilities and powers of state agencies, inspection and supervision agencies, and related parties in sharing and connecting information for tax management:

a.1) Rights and responsibilities of the tax management agency:

The tax management agency has the right to request, access, collect, exploit, and use national data and sector-specific data managed by ministries or ministerial-level agencies to perform tax management functions in accordance with the law.

The tax management agency is responsible for providing taxpayer information to serve tax management activities in accordance with the provisions of tax management law or upon the written request of competent state agencies as prescribed by law.

The tax administration agency is responsible for providing, sharing, and connecting data electronically with ministries and ministerial-level management agencies based on the principle of automatic sharing, except in cases where the law provides restrictions or prohibits data provision;

a.2) Rights and responsibilities of state agencies, inspection and supervision agencies, and concerned parties: exercising the powers stipulated in Article 39 of the Law on Tax Administration; providing complete, accurate, and timely information related to taxpayers as requested by the tax administration agency;

b) Responsibilities and data security assurance:

b.1) The data-providing agency is responsible for the accuracy, completeness, and timeliness of the provided data;

b.2) The tax administration agency is responsible for using the data for the correct purpose of tax administration; ensuring data security and confidentiality in accordance with legal regulations;

b.3) The exploitation and use of data are monitored, recorded, and inspected according to regulations.

Article 59. Duties and powers of competent state agencies in inspecting and supervising the implementation of the law on taxes, fees, and charges

1. Developing inspection and supervision plans:

a) Units under ministries, ministerial-level agencies, specialized agencies under People's Committees at all levels with inspection and supervision functions shall develop annual inspection and supervision plans (overall or thematic) and submit them to competent authorities as prescribed in point a, clause 2 of this Article for issuance and organization of implementation;

b) The development of inspection and supervision plans shall be based on the requirements of state management, the monitoring results of the implementation of the law on taxes, fees, and charges, feedback and recommendations from organizations and individuals, as well as related information;

c) The annual inspection and supervision plan must not overlap with the inspection and supervision plan of other inspection and supervision agencies. In cases where, within the same year, the same content and the same subjects have already been included in the inspection and supervision plan or have been inspected and supervised by a competent authority, other agencies shall not carry out overlapping inspections or supervision; if necessary due to state management requirements, the relevant agencies shall coordinate, integrate the content, and organize the implementation within the same inspection or supervision team.

2. Authority for inspection and supervision:

a) The Minister, the heads of agencies at the ministerial level, and the Chairpersons of People's Committees at all levels of state agencies have the function of inspecting and supervising the implementation of laws on taxes, fees, and charges within their scope of state management;

b) The head of the unit under the ministry, ministerial-level agency, specialized agency under the People's Committees at all levels of the unit, agency with the function of inspecting and supervising the implementation of laws on taxes, fees, and charges in relation to agencies and organizations within the scope of delegated or authorized authority.

3. Responsibilities of relevant agencies, organizations, and individuals:

a) The competent agency has the authority to inspect and supervise the implementation of inspection and supervision according to its functions, tasks, powers, and legal regulations;

b) Relevant agencies, organizations, and individuals are responsible for coordinating, providing information and documents, and complying with the requirements and handling decisions of the inspection and supervision agency in accordance with the law.

4. Inspection and supervision of the implementation of laws on taxes, fees, and charges in relation to tax management agencies:

a) The sequence and procedures for inspecting and supervising the implementation of tax, fees, and charges laws in relation to tax authorities shall be carried out according to Chapter III of Government Decree No. 217/2025/NĐ-CP (except for points b, c, d of Clause 3, Article 15);

b) The content of inspection and supervision includes the execution of tasks and powers of tax authorities in organizing, propagating, disseminating, guiding, and supporting the implementation of tax, fees, and charges laws;

c) In case inspection and supervision detect limitations or inadequacies in the implementation of tax, fees, and charges laws, the person authorized to inspect and supervise shall decide or propose to the competent authority to carry out the following measures:

c.1) Require the inspected and supervised subjects to rectify and overcome the existing shortcomings and limitations;

c.2) Propose to the competent authority to study and improve the tax, fees, and charges laws;

d) In case signs of legal violations beyond authority are detected, the dossier and information shall be transferred to the competent authority for consideration and handling according to the provisions of law;

e) The head of the inspection and supervision agency shall be responsible for monitoring and urging the implementation of recommendations and requests after inspection and supervision, and for summarizing and reporting to the competent authority on the results of implementation.

5. Inspection and supervision of the implementation of laws on fees and charges for organizations collecting fees and charges:

a) The order and procedures for inspection and supervision of the implementation of laws on fees and charges for organizations collecting fees and charges shall be conducted in accordance with Government Decree No. 217/2025/NĐ-CP of 2025;

b) The content of inspection and supervision includes:

b.1) The implementation, dissemination, popularization, guidance, and support in the enforcement of laws on fees and charges;

b.2) The receipt, aggregation, and handling of difficulties and recommendations arising during the enforcement of laws on fees and charges;

b.3) The organization of implementing legal provisions on the collection organization, amount collected, exemption, reduction, payment, management, use, transparency of fees and charges, and the issuance of collection documents;

b.4) Compliance with legal regulations, including the self-imposition and collection of fees and charges contrary to legal provisions (if any);

c) The handling of violations in accordance with the provisions of the law on specialized inspection activities. In cases where inspections and supervision detect limitations and shortcomings in the enforcement of laws on fees and charges, the competent inspection and supervision authority shall propose to the competent agency to study and improve the laws on fees and charges.

6. Inspection and supervision procedures:

The Minister of Finance directs the procedures for inspecting and supervising the implementation of laws on taxes, fees, and charges as prescribed in this Article.

Article 60. Tasks, powers, and responsibilities of organizations and individuals providing information on income payments and the amount of taxes and other revenues declared or paid on behalf of taxpayers to the tax authorities

1. Agencies, organizations, or individuals who pay income are responsible for fully and timely providing information on income payments and the amount of withholding tax of taxpayers, and the amount of taxes and other revenues declared or paid on behalf when requested by the tax authorities.

2. Organizations and individuals who withhold, declare on behalf of, or pay taxes on behalf of others shall provide detailed information on the amount of tax and other revenues that have been withheld or paid on behalf, according to the form prescribed by the Minister of Finance, accompanied by tax payment vouchers to the tax authority. The deadline for providing information coincides with the deadline for tax payment as stipulated by tax administration law.

3. Organizations providing tax procedure services, accounting services; organizations entrusted with export and import; persons authorized to guarantee and pay taxes on behalf of taxpayers; independent auditing companies are responsible for providing information related to agreements with taxpayers and documents used as the basis for determining tax obligations as prescribed by tax administration law and relevant laws upon a written request from the tax authority.

4. Organizations and individuals who are business partners or customers of the taxpayer are responsible for providing information related to the taxpayer in accordance with tax administration laws and relevant laws when requested in writing by the tax authority.

5. Other agencies, organizations, and individuals are responsible for providing information in accordance with the provisions of the Law on Tax Administration and relevant laws.

6. Organizations providing international payment services are responsible for fully and promptly providing the tax authority with requested information on the taxpayer's payment transactions.

7. E-commerce platform operators, organizations providing digital asset services, logistics service providers, international card organizations, foreign organizations providing payment services, intermediary payment services, electronic transaction processing services, and organizations providing telecommunications services to organizations and individuals in Vietnam are responsible for providing complete, accurate, and timely information to tax authorities to support tax management in accordance with the law on tax administration. The provision of information is required in writing by the tax authorities. The information provided includes:

a) Information used for identification and determination of taxpayers, including: tax code, personal identification number, passport number, phone number of the shop owner or seller;

b) Information used to determine revenue and income includes: sales revenue, payment income, payment accounts (bank accounts, e-wallet accounts, mobile money accounts), transaction information through accounts, number of sales, number of deliveries, types of fees collected from sellers (platform fees, shipping fees, COD fees);

c) Other information related to goods and services on the e-commerce platform under management within the scope required by the tax authorities.

For the operators of e-commerce platforms who have already withheld, declared on behalf of, and paid the withheld taxes of business households, individual businesses (resident and non-resident), and foreign suppliers as prescribed, they are not required to provide information about business households, individual businesses, and foreign suppliers in accordance with the provisions of this clause.

8. For information provided upon written request from the tax management authority, organizations and individuals are responsible for providing information to the tax management authority no later than 10 working days from the date of receiving the written request for information from the tax management authority.

9. Organizations and individuals are responsible for failing to provide information, providing information not within the required timeframe, or providing incomplete information when requested by the tax management authority in a way that affects the determination of tax obligations or the time for resolving tax refunds, exemptions, or reductions for taxpayers; they must compensate taxpayers according to the law on state liability for compensation in the case of causing unlawful damage.

Article 61. Duties and powers of credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, online payment service providers (if any), international card organizations

1. Duties and powers in the collection of tax, other revenues, late payment fees, fines:

a) For credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, other service providers in the collection of tax, other revenues, late payment fees, fines:

a.1) Implement the regulations on the collection of tax, other revenues, late payment fees, fines as prescribed in the Law on Tax Administration and other relevant laws;

a.2) Prepare or guide the taxpayer to prepare the payment documents for depositing money into the state budget, in accordance with the taxpayer's requirements, clearly specifying information about the taxpayer, the tax payment date, data on the tax item, and the amount paid into the state budget as prescribed;

a.3) Carry out the transfer of the full amount of tax, other revenues, late payment fees, and fines collected from taxpayers into the account of the State Treasury opened at commercial banks, the State Bank of Vietnam as prescribed on the same day of the transaction. In case it is not possible to complete the procedure on the same day of the transaction, it must be completed before 10 a.m. on the next business day.

For tax amounts, other revenues belonging to the state budget, late payment fees, fines that are delayed in transfer, transferred incompletely, or not timely recorded into the payment account of the State Treasury due to the fault of credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, other service organizations, or due to the subjective fault of commercial banks where the State Treasury opens accounts, these organizations are responsible for determining and paying interest for delayed transfers, incomplete transfers, or delayed accounting based on the number of days and the amount of delayed or incomplete transfers or delayed accounting into the state budget.

The determination of interest, payment deadlines, payment accounts, and the handling of receipts not promptly recorded in the payment account of the State Treasury shall be implemented in accordance with the regulations of the Ministry of Finance on managing and using the payment accounts of the State Treasury opened at the State Bank of Vietnam and commercial banks.

The Minister of Finance provides guidance in cases of errors or omissions that need adjustment and reconciliation between parties in the process of transmitting and receiving state budget revenue information;

a.4) For taxes, other revenues, late payment fees, and fines that are late or not fully paid into the state budget due to the fault of credit institutions, foreign bank branches, payment service providers, intermediary payment service providers, or other service organizations, the credit institutions, foreign bank branches, payment service providers, intermediary payment service providers, or other service organizations must be responsible for paying late payment fees in accordance with the provisions of the Law on Tax Administration;

a.5) Credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, and other service organizations shall notify and verify with relevant units to handle cases of errors as prescribed and shall not refund the tax amount already paid to the taxpayer if the information has been transmitted to the State Treasury. Specifically, commercial banks where the State Treasury opens accounts shall reconcile with the State Treasury regarding the payment vouchers submitted to the budget;

b) For credit institutions, branches of foreign banks, payment service providers, intermediary payment service providers, and other service organizations directly connected to the Tax Management Information System, in addition to the tasks specified in point a of this clause, they shall also perform the following duties and powers:

b.1) Guide taxpayers to declare tax payment information on the documents for paying into the state budget. Fully transmit the information on the state budget payment document issued to the taxpayer to the tax administration agency through the Tax Management Information System;

b.2) Query information according to the identifier code of the payable amount in the Tax Management Information System to record on the payment document into the state budget. It is not allowed to cancel the money transfer order and it is not allowed to refund the tax amount already paid to the taxpayer when the tax payment information has been transmitted to the Tax Management Information System and the tax administration agency has carried out offsetting or debt payment for the taxpayer following the guidance of the Minister of Finance;

b.3) Develop an information technology system that meets technical standards according to the decision of the Minister of Finance. Ensure confidentiality and only use information on the collection of state budget revenues from taxpayers and customs declarants provided by the tax administration agency to implement state budget revenue collection.

2. Responsibilities of payment service providers, intermediary payment service providers, and other service organizations when participating in tax collection coordination, late payment fees, and fines:

a) Coordinate with tax authorities and the State Treasury in implementing electronic tax payment, electronic tax refund for taxpayers; process and reconcile data on electronic tax payment and electronic tax refund;

b) Transmit electronic tax payment document information to the tax management authority in real-time, fully, and accurately in accordance with legal regulations. Commercial banks where the State Treasury opens accounts, upon receiving money and information according to the payment document from a coordinated collection organization or an uncoordinated collection organization, must carry out accounting and transfer it into the State Treasury's collection account; at the same time, transmit tax information data to the tax management information system of the tax authority in real-time, fully, and accurately in accordance with legal regulations;

c) Support taxpayers during the process of electronic tax payment;

d) Keep the information of taxpayers and customs declarants confidential in accordance with legal regulations.

3. Credit institutions, branches of foreign banks, organizations providing payment services, organizations providing intermediary payment services, organizations providing online payment services (if any), and international card organizations are responsible for providing information about taxpayers' payment accounts opened at banks to the tax authorities and coordinating with the tax authorities when detecting cases with unusual transactions that need to be checked for tax compliance.

4. Credit institutions and branches of foreign banks are responsible for receiving enforcement decisions through measures to debit money from accounts, freezing accounts of taxpayers subject to enforcement electronically; debiting money to pay taxes from taxpayers' accounts, freezing accounts of taxpayers subject to enforcement as prescribed in Article 66 of this Decree.

5. In cases where the taxpayer provides a guarantee for taxes, other collection amounts, late payment fees, or penalties as prescribed by the Law on Tax Administration but fails to pay on time, the credit institution, foreign bank branch, or guarantor must be responsible for paying the taxes, other collection amounts, late payment fees, or penalties on behalf of the taxpayer within the scope of the guarantee. In cases where 90 days have passed since the deadline for paying the overdue taxes according to the approval document of the tax authority and the taxpayer has not fully paid into the state budget, the credit institution, foreign bank branch, or guarantor shall be compulsorily enforced for the guaranteed amount in accordance with the Law on Tax Administration.

6. Credit institutions are responsible for providing information on imported goods that are exempt from tax, not subject to tax, which are pledged or mortgaged, and must be handled to recover debts when the taxpayer has not yet declared a new customs declaration or has not paid the full tax as prescribed by law, as requested by the customs authority, to serve as a basis for the customs authority to determine the amount of tax payable. Credit institutions are responsible for paying taxes on behalf of the taxpayer.

7. The content, form, method, and time limit for providing information to the tax authorities by credit institutions, foreign bank branches, payment service providers, and intermediary payment service providers:

a) Content of information to be provided:

a.1) Information as prescribed at point b, clause 2, Article 40 of the Law on Tax Administration includes: account holder's name, account number according to the tax code issued by the tax authority, account opening location, specifically down to the branch where the account is opened (if any), account opening date, account closing date;

a.2) Information and data related to the taxpayer's transactions include the quantity, transaction value, transaction content, information about the transferring and receiving parties of the transaction, information on domestic and cross-border transactions of the taxpayer; account balances, end-of-period balance, income generated from the account, and other information as prescribed by the Law on Tax Administration and in accordance with the laws on credit institutions, personal data protection laws, and relevant laws directly serving tax administration purposes;

a.3) Information and data about beneficial owners, authorized persons, joint account holders, beneficiaries, and related parties;

a.4) Information on unusual or suspicious transactions in accordance with the provisions of the law on anti-money laundering;

a.5) Information according to the reporting standards of financial account information for non-resident taxpayers in Vietnam and other reports in accordance with the standards of the Global Forum on Transparency and Exchange of Information for tax purposes as stipulated in Article 63 of this Decree.

b) Forms, methods, and deadlines for providing data:

b.1) The form of connection, sharing of information, and data with the Tax Administration Information System is implemented in accordance with the provisions of Article 56 of this Decree;

b.2) Deadline for provision: The provision of information stipulated in this paragraph point a is carried out in accordance with the provisions of Article 56 of this Decree.

The provision of information about the account specified in point a.1 of this clause shall be carried out on a monthly basis, no later than the 10th day of the following month;

b.3) Method of provision: in electronic form;

c) Responsibility for confidentiality and use of information, data: the organization providing information, data shall not be responsible for the use of information, data after it has been provided in accordance with legal regulations. The exploitation and use of information, data must be recorded, monitored, and checked according to regulations.

Article 62. Tasks, powers, content, forms, methods, and time limits for providing information in the sharing and linking of information, data of information and press agencies

1. Tasks, powers, content, and time limits for providing information:

a) Information agencies and the press are responsible for providing the tax management authorities with the following information upon request from the tax management authorities: information about the production, business, advertising, promotion activities, selling prices, and market of organizations and individuals related to tax obligations; information on signs of tax law violations reported in the media; information on risks in tax management identified from information and press activities and public feedback.

b) The timeframe for providing information shall not exceed 5 working days from the date of receiving the request. In case of complex content, the timeframe for providing information shall not exceed 10 working days from the date of receiving the request, and a written notice stating the reasons must be provided. Information on signs of tax law violations must be provided immediately on the same day or at the latest by the next working day after detection.

2. The form and method of providing information shall be carried out in accordance with the provisions of Clause 7, Article 61 of this Decree.

Article 63. Providing, collecting, and verifying information under international treaties, international agreements on taxation, and the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes

1. Tax authorities, taxpayers, and related agencies, organizations, and individuals performing the collection, verification, use, and exchange of information must comply with the provisions of Vietnamese law, international tax treaties to which Vietnam is a party, or international tax agreements that Vietnam has signed, and the standards of the Global Forum on Transparency and Exchange of Information for Tax Purposes (hereinafter referred to as the Global Forum).

2. The content of exchanging information for tax purposes:

a) Exchange information upon the request of foreign tax authorities regarding information, data about legal owners, beneficial owners, banking information, accounting information, and other information of taxpayers, agencies, organizations, and individuals involved for tax purposes;

b) Automatically exchange information on country-by-country profit reports, financial account information reporting standards of non-resident taxpayers in Vietnam, cryptocurrency asset reports, and other reports according to international tax treaties of which Vietnam is a member or international tax agreements that Vietnam has signed;

c) Voluntarily exchange information for tax purposes in accordance with the provisions of international tax treaties of which Vietnam is a member or international tax agreements that Vietnam has signed.

3. Taxpayers, agencies, organizations, and individuals involved must provide information to the tax authorities as prescribed in Clause 2 of this Article and must ensure the following requirements:

a) The information provided must be accurate, complete, timely, and exchangeable for tax purposes in accordance with Vietnamese law, international tax treaties of which Vietnam is a member, or international tax agreements that Vietnam has signed;

b) It is not allowed to refuse to provide information upon the lawful request of the tax authority for reasons of:

b.1) Information falls within the scope of banking secrecy or other confidentiality obligations, except where otherwise provided in the international treaty of which Vietnam is a member;

b.2) Information is held by banks, financial institutions, intermediaries, or third parties.

4. Obligation to provide information on the legal owner, beneficial owner of foreign enterprises:

a) Branches and representative offices of foreign companies operating in Vietnam are obligated to declare and update to the tax authorities information about the legal owners and beneficial owners of the parent company abroad to which they belong or represent when registering for tax for the first time and when changing tax registration information according to the provisions of the law on tax registration.

The legal owner referred to in this point is an organization or individual holding ownership of capital, shares, or equivalent ownership rights in the company according to the law of the country where the company was established or registered.

The beneficial owner is determined in accordance with the provisions of the Law on Anti-Money Laundering, the Law on Enterprises, and guiding documents for implementation;

b) Branches and representative offices are responsible for keeping records and documents related to the information specified in point a of this clause during their operation, ensuring timely provision upon the request of the tax authorities; the minimum retention period is 5 years from the end of the relevant calendar year or reporting period;

c) When a branch or representative office ceases operations in Vietnam, the tax authorities are responsible for storing the information provided by the branch or representative office as prescribed in this clause for a minimum period of 5 years from the calendar year the operation ended.

5. The legal representative of the taxpayer is responsible for either personally managing or hiring an organization or agency to store and preserve accounting documents in Vietnam after temporarily suspending business, dissolving, or declaring bankruptcy, and must simultaneously notify in writing the storage location of the accounting documents to the tax authorities to ensure the obligation of fully providing records and information as requested by the tax authorities and other competent state agencies when there is suspicion or detection of abnormal signs in the tax records or other arising disputes (if any).

6. The taxpayer, agencies, organizations, and other related individuals are obliged to collect, store, and provide information as stipulated in Clause 2 of this Article upon the request of the tax authorities for the purpose of information exchange.

7. The verification of the taxpayer's information is carried out as follows:

a) The tax authority collects and cross-checks the completeness, accuracy, and consistency of information provided by the taxpayer with information and data from the database of state agencies and information collected from relevant agencies, organizations, individuals, or other lawful information sources;

b) In necessary cases, the tax authority shall verify information at the taxpayer's office in order to collect information and documents to serve the information exchange work;

c) The taxpayer is responsible for providing full and timely information and documents; explaining and cooperating with the tax authority during the verification process according to this clause; they must not refuse to provide information or documents as requested legally by the tax authority to serve information exchange for tax purposes with foreign tax authorities;

d) The collection and verification of information must ensure serving information exchange for tax purposes, be carried out within the proper authority, and comply with the provisions of the law.

8. The tax authority implements professional measures in the work of collecting and verifying information as follows:

a) Issue a document requesting agencies, organizations, or individuals involved to provide information according to international tax treaties to which Vietnam is a member or international tax agreements that Vietnam has signed;

b) In cases where agencies, organizations, or individuals do not provide information or provide incomplete or inaccurate information, the tax authority shall implement measures to collect and verify information, including urging measures, warnings, and issuing decisions on information collection and verification;

c) In cases where the measures specified in point b of this clause have been applied but full and accurate information still cannot be collected, depending on the nature and extent of the violation, the relevant agencies, organizations, or individuals shall be subject to administrative sanctions on tax management in accordance with regulations;

d) In the case where an organization or individual does not provide information within the time limit stated in the administrative penalty decision on tax management, the tax authority shall apply coercive measures according to the provisions of law to ensure the fulfillment of the obligation to provide information.

9. Confidentiality and use of information exchanged for tax purposes:

a) Information, correspondence, and documents exchanged between the Vietnamese tax authorities and competent authorities of other countries or territories under international tax treaties must be managed, stored, and kept confidential in accordance with the provisions of the law and international tax treaties to which Vietnam is a member. This information may only be collected, processed, and used for tax administration purposes as prescribed; it may only be provided to authorities, organizations, or individuals involved in performing tax administration tasks;

b) The use or provision of information specified in point a of this clause for other purposes may only be carried out when permitted by the relevant international tax treaty and fully complies with the conditions under that treaty;

c) Tax authorities and state agencies responsible for promulgating and organizing the implementation of procedures to ensure the confidentiality of exchanged information in accordance with Global Forum standards;

d) When collecting information at the request of competent authorities of another country or territory under an international tax treaty to which Vietnam is a member, the tax authority shall proceed as follows:

d.1) Taxpayers, agencies, organizations, and individuals have the right to request tax authorities to provide information and explanations regarding the request for information provision, ensuring that it is appropriate to the content of the request and serves the fulfillment of obligations under the law. The content provided or explained does not include information about the source, the existence of the information exchange request, or the request letter for information provision that is within the scope of confidentiality in exchanges with competent authorities of foreign countries. Tax authorities are responsible for ensuring that the provision of information complies with confidentiality regulations under domestic law and relevant international treaties;

d.2) The collection and verification of information must ensure that it does not affect the purpose of handling the request of competent authorities of foreign countries according to international tax treaties;

d) In cases of disclosure, leakage, loss, or unauthorized use of exchanged information, the individuals or organizations involved shall be subject to disciplinary action, administrative penalties, or criminal liability in accordance with the provisions of the law. The tax authority is responsible for applying necessary measures to enforce sanctions and appropriate handling measures in cases of violation of confidentiality obligations or unauthorized use of taxpayers' confidential information.

10. The tax authority prioritizes ensuring sufficient resources to implement information exchange in accordance with international treaties, international tax agreements, and Global Forum standards.

Article 64. Standards for tax procedure service business

1. The standards for tax procedure service business for organizations and individuals providing services:

a) For tax agents:

a.1) Being an enterprise established and operating in accordance with the provisions of law;

a.2) There are at least 02 people meeting the standards prescribed in clause 2 of this Article working full-time at the enterprise;

b) For business households, individuals meeting the standards prescribed in clause 2 of this Article and conducting activities in accordance with the relevant laws.

2. Standards for participants in tax procedure service business activities:

The person directly performing the tax procedure service is a Vietnamese or a foreigner allowed to reside in Vietnam for 12 months or more, having full civil act capacity and meeting the following standards:

a) Professional standards:

a.1) Having a professional tax practice certificate as prescribed by law;

a.2) Updating professional and practical knowledge as prescribed;

b) Professional ethics standards:

b.1) Do not collude with tax officials or taxpayers to carry out acts violating tax laws; in cases of assisting a taxpayer in committing tax evasion, underreporting taxes, or violating tax procedures, responsibility shall be borne in accordance with the provisions of law and compensation for damages to the taxpayer according to the signed contract (if any);

b.2) Keep information confidential for taxpayers using the services of tax agents, business households, or individuals providing tax procedure services in accordance with the provisions of law.

Organizations and individuals who fully meet the above standards are provided with tax procedure services and are not required to register with the tax authorities.

Chapter VI. ENFORCEMENT OF ADMINISTRATIVE DECISIONS

ON TAX MANAGEMENT

Article 65. Enforcement of administrative decisions on tax administration.

1. Cases of forced enforcement of administrative decisions on tax management are carried out in accordance with the provisions of Clauses 1, 2, 3, 4, and 5 of Article 48 of the Law on Tax Administration.

The tax authorities determine the act of dissipating the taxpayer's assets as stipulated in Clause 3, Article 48 of the Law on Tax Administration based on information on the transfer, donation, sale of assets, withdrawal of money, transfer of money, or disposing of account balances in an unusual manner unrelated to normal transactions in business production before the tax authority issues a forced enforcement decision.

2. Cases where measures to enforce administrative decisions on tax management have not yet been implemented:

a) The taxpayer's debt for which the tax authority does not calculate late payment interest in accordance with the provisions of Article 26 of this Decree;

b) The taxpayer's debt shall be paid in installments of the tax debt in accordance with the provisions of Clause 6, Article 48 of the Law on Tax Administration. The Minister of Finance shall regulate the number of installment payments and the dossiers and procedures for paying the tax debt in installments.

3. The head of the tax administration agency, based on the actual situation and the risk management principle, relying on the level of risk and compliance management according to the level of compliance, shall decide on cases of enforcement of administrative decisions on tax administration in accordance with the provisions of Article 48 of the Law on Tax Administration and not or not yet applying coercive measures in the following cases:

a) For the tax debt amounts that are being rescheduled according to the provisions:

a.1) In cases falling under the provisions of points a, b, d, and đ of Clause 1, Article 20 of the Law on Tax Administration, the tax authority has not yet carried out coercive measures during the period of debt tax installment, except in cases where the tax authority has issued a decision to enforce the administrative decision on tax management. If the tax authority detects that the taxpayer has assets or cash flow to fulfill the tax obligation, it shall carry out coercive measures in accordance with regulations;

a.2) In cases falling under the provisions of points c and e of Clause 1, Article 20 of the Law on Tax Administration, coercive measures shall not be applied during the period of debt tax installment. In cases where a coercive enforcement decision has already been issued, the tax authority shall issue a decision to terminate the validity of the coercive enforcement decision;

b) Coercive measures are not applied to taxpayers (except in cases where the taxpayer is not operating at the registered address) when the total amount of tax debt subject to coercion does not exceed the following limits:

b.1) For organizations: 3,000,000 VND;

b.2) For households, business households, individuals, and individual businesses: 1,000,000 VND;

c) Coercive measures are not applied to tax debts specified in Clause 7 and Clause 8, Article 48 of the Law on Tax Administration.

4. Decision to enforce administrative decisions on tax management, decision to terminate coercion in enforcing administrative decisions on tax management:

a) Administrative decisions on tax management include: decisions to impose administrative penalties for violations of tax management; tax assessment notices, tax assessment decisions; debt tax notices; refund recovery decisions; extension decisions; installment payment decisions; decisions to terminate the validity of debt tax suspension decisions; decisions to apply remedial measures under the law on handling administrative violations in tax management; compensation decisions; other administrative decisions on tax management as prescribed by law;

b) The enforcement decision, the decision to terminate enforcement shall be sent to the taxpayer being enforced and related organizations and individuals electronically and posted on the electronic information page of the tax and customs sector on the same day the decision is issued. In case the conditions for conducting electronic transactions in tax administration are not met, the decisions and enforcement measures shall be sent to the taxpayer being enforced and related organizations and individuals by registered mail via postal service or delivered directly;

c) The enforcement decision takes effect from the date of signing, except for enforcement decisions involving customs procedure suspension for exported or imported goods in accordance with Article 68 of this Decree;

d) The enforcement decision shall cease to be effective from the time:

d.1) The taxpayer falls under the case of termination of the enforcement decision as prescribed in Clause 2, Article 49 of the Law on Tax Administration;

d.2) The third party has fully paid the amount specified in the enforcement decision in the case of enforcement by measures of collecting money or assets of the taxpayer being enforced that are held by another organization or individual;

d.3) The seized assets have been auctioned and the proceeds from the auctioned assets have been handled in the case of enforcement by measures of seizing assets and auctioning seized assets.

5. Measures to enforce administrative decisions on tax management:

a) Measures to enforce administrative decisions on tax management are carried out according to the provisions in Clause 1, Article 49 of the Law on Tax Administration; the tax authority may concurrently implement one or more enforcement measures when the taxpayer has not fully paid the outstanding taxes into the state budget.

b) In cases where there is evidence to determine that the taxpayer who owes taxes is not operating at the registered address or engages in acts of dispersing assets, the competent authority deciding on enforcement shall choose to apply appropriate enforcement measures to ensure timely and full collection of the owed taxes into the state budget.

6. Authority to decide on the enforcement of administrative decisions regarding tax management:

a) The competent authority and the scope of authority to decide on the enforcement of administrative decisions on tax management shall be carried out in accordance with the provisions of Clause 1 and Clause 2, Article 50 of the Law on Tax Administration;

b) The competent authority for enforcement specified in Point a of this Clause may delegate the authority to a deputy according to the provisions of the law on handling administrative violations.

7. For other revenues belonging to the state budget collected by state agencies or organizations assigned by the State to manage collection under the provisions of specialized law, the agency assigned to manage collection is responsible for determining the outstanding amount, late payment fees, issuing reminders for payment, and preparing files to recommend that competent state authorities implement coercive measures as prescribed in Clause 7, Article 39 of the Law on Tax Administration. Competent state authorities are responsible for considering and applying coercive measures within their authority according to the provisions of tax administration law; in cases where such measures are not applied, they must respond in writing and clearly state the reasons.

Article 66. Coercion by measures of deducting money from accounts, freezing the accounts of taxpayers subject to enforcement of administrative decisions on tax management.

1. Measures of withdrawing money from accounts and freezing accounts are applied to taxpayers who are subject to compulsory enforcement of administrative decisions on tax management and have opened accounts at credit institutions or foreign bank branches. Taxpayers subject to compulsory enforcement of administrative decisions on tax management include:

a) Taxpayers falling under the cases stipulated in Clauses 1, 2, 3, and 4 of Article 48 of the Law on Tax Administration;

b) Organizations guaranteeing tax payment for taxpayers: if the 90-day period from the due date for the payment of tax arrears, according to the approval document of the tax authority allowing gradual payment of tax arrears under Clause 6, Article 48 of the Law on Tax Administration, has passed and the taxpayer has not fully paid to the state budget, the guarantor shall be compulsorily enforced in accordance with the provisions of the Law on Tax Administration.

2. Types of accounts that are not subject to enforcement under this Article include: accounts receiving ODA funds and concessional loans at credit institutions or foreign bank branches; accounts receiving maintenance funds for apartment buildings in accordance with housing law; accounts that are collateral for bad debts of credit institutions or foreign bank branches according to the Law on Credit Institutions; fuel price stabilization fund accounts in accordance with the law on petroleum trading.

3. The basis for issuing an enforcement decision is one of the following pieces of information:

a) Information about the taxpayer's account in the tax management database or information about the account provided to the tax authorities by relevant organizations or individuals;

b) Information about the bank account of the taxpayer subject to enforcement provided by the credit institution or foreign bank branch at the request of the tax authority in cases where the database at the tax authority is incomplete.

The tax authority is responsible for keeping confidential the information about the bank account of the taxpayer subject to enforcement.

4. Decision on enforcement to withdraw money from the account, account freezing:

a) The enforcement decision is issued at the following times:

a.1) After the 90th day from the tax payment deadline;

a.2) After the deadline for the tax payment extension;

a.3) After the taxpayer fails to comply with the administrative penalty decision on tax administration within the period specified in the penalty decision (except in cases of deferment or temporary suspension of the penalty decision);

a.4) When it is discovered that the taxpayer has actions of dispersing assets or is not operating at the registered address;

b) The decision to enforce collection by the measure of debiting money from accounts or freezing accounts shall be sent to the taxpayer under enforcement, the credit institution, the foreign bank branch where the enforced taxpayer holds an account, and related organizations and individuals on the same day the enforcement decision is issued;

c) The tax administration agency shall review and update the tax management database. In case a taxpayer opens a new account, the tax administration agency shall issue a supplementary enforcement decision for the newly opened accounts (if any).

5. Responsibilities of the credit institution or foreign bank branch where the enforced organization or individual opens an account:

a) Block the taxpayer's account for the amount specified in the enforcement decision immediately upon receiving the enforcement decision from the tax authority; coordinate to notify the tax authority electronically of the account balance after the block so that the tax authority can issue an order to collect state budget revenue, serving as a basis for the credit institution or foreign bank branch to withdraw money from the taxpayer's account.

b) Credit institutions and foreign bank branches are responsible for transferring the enforced taxpayer's funds into the state budget account opened at the State Treasury on the same day or, at the latest, on the next working day after receiving the order to collect state budget revenue.

In the case where the balance in the account is less than the amount the taxpayer is required to pay under enforcement, after deducting the minimum balance to maintain the account, the credit institution or foreign bank branch must transfer the remaining amount into the state budget collection account.

The credit institution or foreign bank branch continues to monitor the taxpayer's account after it has been frozen. In case the taxpayer's account generates a new balance, the credit institution or foreign bank branch must carry out the transfer to the state budget collection account until the full amount of tax debt under the enforcement decision is collected. When executing the transfer according to the enforcement decision, the credit institution or foreign bank branch must notify the agency that issued the enforcement decision electronically.

The agency issuing the enforcement decision is responsible for notifying, by electronic means, credit institutions and foreign bank branches about the compliance status of the payment of the amount stated in the enforcement decision, serving as a basis for continuing to transfer or stopping the transfer of the amount according to the enforcement decision into the state budget;

c) In the case where the tax management agency issues a document sent to credit institutions and foreign bank branches requesting information on the account number, balance at the time of provision, and other related information of the taxpayer, the credit institutions and foreign bank branches are responsible for providing it within 03 working days from the date of receiving the information request document;

d) Credit institutions and foreign bank branches are responsible for temporarily suspending withdrawals from accounts or freezing the accounts of taxpayers subject to enforcement when receiving a document from the tax management authority in the case specified in clause 4, Article 69 of this Decree.

6. Procedures for collecting money by withdrawing from accounts or freezing accounts:

The withdrawal from accounts or freezing of accounts of taxpayers subject to enforcement of administrative decisions on tax management is carried out based on the prescribed collection documents. The collection documents used for transferring money from accounts are sent to the relevant parties.

Article 67. Enforcement by deducting a part of salary or income

1. The measure of deducting a part of salary or income is applied to taxpayers who are individuals when meeting the following conditions:

a) More than 30 days have passed since the issuance of the enforcement decision by the measure of deducting money from the account, freezing the account, but the tax authority has not collected or has not collected enough of the owed taxes, or there is insufficient information or conditions to implement the enforcement by deducting money from the account, freezing the account;

b) Individuals subject to coercive enforcement of administrative decisions on tax management are receiving salary or income at an agency or organization under a staff appointment or a labor contract with a term of 03 months or more.

2. Verify information about salary and income:

a) The tax authority organizes the verification of information regarding the wages or income of an individual subject to compulsory enforcement and the agency or organization managing the wages or income of the enforced taxpayer based on the tax authority's database and data provided by the insurance agency. In cases where the database at the tax authority is incomplete, the competent authority issuing the enforcement decision shall send a written request to the individual subject to enforcement and the agency or organization managing the individual's wages or income to provide complete information about the individual's wages or income.

b) The individual subject to enforcement, the agencies or organizations managing salaries or income, and the relevant agencies or organizations must provide information on the salary and income of the individual subject to enforcement to the tax management agency within 03 working days from the date of receiving the request and are legally responsible for the information provided;

c) In case after 03 working days, the individual subject to enforcement, the agencies or organizations managing salaries or income, and the relevant agencies or organizations do not provide or provide incomplete information about the salary and income of the individual subject to enforcement, the tax management agency shall base on the actual situation to apply appropriate enforcement measures according to regulations.

3. Decision on enforcement by deducting part of salary or income:

a) The enforcement decision is issued when the conditions prescribed in clause 1 of this Article are met;

b) The enforcement decision is sent to the individual subject to enforcement, the agency or organization managing the salary or income of the individual subject to enforcement, and relevant agencies and organizations on the same day the enforcement decision is issued.

4. Deduction rate:

a) Only deduct a part of the salary or a part of the income corresponding to the amount stated in the enforcement decision;

b) The rate of wage or income deduction for individuals shall not be less than 10% and not more than 30% of the total monthly wages; for other types of income, the deduction rate shall be based on actual income, but not exceeding 50% of total income.

5. Responsibilities of agencies, organizations, and employers managing the wages or income of individuals under enforcement:

a) Deduct a portion of the wages or income of the taxpayer under enforcement and transfer the deducted amount to the state budget at the State Treasury according to the contents specified in the enforcement decision, starting from the next wage or income payment period until the full amount of tax debt under the enforcement decision on administrative tax management is deducted, and simultaneously notify the person issuing the enforcement decision and the taxpayer under enforcement.

b) In cases where the full amount of tax debt according to the coercive decision has not been deducted and the labor contract of the taxpayer subject to coercion is terminated, the employer must notify the authority issuing the coercive decision within 5 working days from the date of termination of the labor contract;

c) The agency or organization employing the taxpayer subject to coercion that manages their salary or income and intentionally fails to implement the coercive decision shall be subject to administrative sanctions for tax management violations as prescribed.

Article 68. Coercion by measures used for customs procedures for export and import goods

1. The measure of coercively suspending customs procedures is applied to taxpayers who have tax arrears when the tax authority has applied the coercive measures specified in Article 66 or Article 67 of this Decree but has not collected or has not fully collected the tax arrears; in such cases, the customs authority applies the measure of coercively suspending customs procedures for exported or imported goods.

2. In cases where the customs authority conducts tax determination after customs clearance for exported or imported goods, if more than 90 days have passed since the deadline for complying with the tax determination decision and the taxpayer or guarantor does not voluntarily comply with the tax determination decision, the customs authority applies measures to enforce the administrative decision on tax management according to regulations.

3. The measure of suspending customs procedures does not apply to the following cases:

a) Export goods that are exempt from tax, not subject to tax, or have an export tax rate of 0%;

b) Export and import goods serving directly national security and defense, disaster and epidemic prevention and control, emergency relief, humanitarian aid, and non-refundable aid.

4. The coercive decision shall be sent to the taxpayer being coerced and announced on the customs electronic information portal at least 5 working days before the date of applying measures to suspend customs procedures for export and import goods.

5. Based on tax management data, in cases where the tax authority or the state agency or organization assigned to manage other state budget revenues requests the customs authority to issue a coercive decision by suspending customs procedures for taxpayers who have engaged in export and import activities of goods in the 12 months prior to the request, the following shall be implemented:

a) Within 03 working days from the date of receipt of the enforcement proposal from the tax authority or the state agency, the organization assigned to manage the collection of other revenues belonging to the state budget, the customs authority shall carry out enforcement in accordance with regulations and notify the tax authority or the state agency, the organization assigned to manage the collection of other revenues belonging to the state budget, coordinating with them.

In the case that the customs authority is unable to implement the measure of suspending customs procedures upon the request of the tax authority or the state agency, the organization assigned to manage the collection of other revenues belonging to the state budget, it must notify the tax authority or the state agency, the organization assigned to manage the collection of other revenues belonging to the state budget, and clearly state the reason;

b) When the taxpayer falls under the case of termination of the enforcement decision according to the provisions in Clause 2, Article 49 of the Law on Tax Administration, the tax authority or the state agency or organization assigned to manage other budget revenue must notify the customs authority to terminate the implementation of this enforcement measure.

Article 69. Enforcement by suspension of invoice use

1. Enforcement by suspension of invoice use is applied to taxpayers who fall under one of the following cases:

a) The tax authority is not in a position to carry out enforcement by withdrawing money from accounts, freezing accounts, or has grounds to determine that enforcement by withdrawing money from accounts, freezing accounts is incapable of recovering the owed tax.

b) The tax authority is enforcing collection by measures of deducting money from accounts, freezing accounts, but more than 30 days have passed since the issuance of the enforcement decision, and the tax authority has not collected or has not fully collected the owed taxes;

c) The taxpayer falls under the case specified in Clause 3, Article 48 of the Law on Tax Administration;

d) The taxpayer falls under the case specified in Clause 5, Article 48 of the Law on Tax Administration;

d) The customs authority or a state agency, organization assigned to manage other revenues belonging to the state budget requests the tax authority to enforce collection by the measure of suspending invoice use for the taxpayer.

2. Suspended invoices include the following types of invoices: electronic invoices with a code from the tax authority; electronic invoices without a code from the tax authority; electronic invoices generated from the cash register connected to the tax authority's data as prescribed by law.

3. The decision to enforce measures by suspending the use of invoices is issued for the cases stipulated in Clause 1 of this Article and is synchronized to the electronic invoice system immediately upon issuance.

During the period of enforcement measures, the tax authority:

a) Does not accept registration dossiers or changes to electronic invoice usage information;

b) Does not issue codes for electronic invoices with tax authority codes;

c) Issues notifications of invalid invoices for electronic invoices without tax authority codes and electronic invoices generated from cash registers according to the invoice law;

d) Does not issue invoices to taxpayers under enforcement measures, except for the cases stipulated in Clause 4 of this Article.

4. In cases where enforcement measures to suspend invoice use are being applied, and the taxpayer submits a written request to use invoices according to the law on invoices, the tax authority will continue to allow the taxpayer to use invoices for each transaction, provided that the taxpayer immediately pays at least 18% of the total invoice payment amount of the outstanding tax debt under enforcement into the state budget before being issued invoices for each transaction by the tax authority. In cases where the taxpayer is approved by the tax authority to use invoices during the period of enforced suspension of invoice use, the tax authority shall temporarily suspend enforcement measures such as deduction from accounts or freezing accounts against the taxpayer:

a) The taxpayer registers with the tax authority a taxpayer account opened at a credit institution or a branch of a foreign bank in order to temporarily suspend enforcement measures by deducting money from the account or freezing the account;

b) The period for temporarily suspending enforcement measures by deducting money from the account or freezing the account is 10 working days from the date of approval for using the invoice for the amount temporarily suspended as prescribed in point c of this clause;

c) The amount temporarily suspended by enforcement measures by deducting money from the account or freezing the account is the total payment value on the invoice used.

The taxpayer carries out the procedures for requesting the use of invoices for each occurrence in accordance with the provisions of the law on invoices.

5. In the case where a customs authority or a state agency, organization assigned to manage the collection of other revenues belonging to the state budget requests the tax authority that directly manages the taxpayer to issue a coercive decision by measures of suspending the use of invoices against a taxpayer who has applied or is applying coercive measures of withdrawing money from accounts, freezing accounts, or coercive measures of halting customs procedures, the following shall be implemented:

a) Within 03 working days from the date of receiving the request for coercion by measures of suspending the use of invoices from the customs authority or the state agency, organization assigned to manage the collection of other revenues belonging to the state budget, the tax authority shall carry out the coercion following the correct order and procedure and send a notification to the customs authority or the state agency, organization assigned to manage the collection of other revenues belonging to the state budget to know and coordinate.

In case the tax authority cannot immediately implement the coercive measure to stop using invoices as proposed by the customs authority or the state agency or organization assigned to manage the collection of other revenues under the state budget due to insufficient grounds or conditions for implementation, it shall notify the customs authority or the state agency or organization assigned to manage the collection of other revenues under the state budget and clearly state the reasons;

b) When the taxpayer falls under the case of termination of the enforcement decision according to the provisions of Clause 2, Article 49 of the Law on Tax Administration, the customs authority or the state agency or organization assigned to manage the collection of other revenues under the state budget must notify the tax authority to stop implementing this coercive measure.

6. In cases where the taxpayer subject to enforcement is a branch, representative office, or business location, and the tax authority directly managing the branch, representative office, or business location does not have the conditions to carry out the enforcement or is unable to execute the enforcement decision, the tax authority managing the branch, representative office, or business location shall transfer the entire dossier to the tax authority managing the head office to issue an enforcement decision by the measure of suspending the use of invoices for the taxpayer at the head office.

Article 70. Enforcement by the measure of collecting money or other assets of the taxpayer under enforcement held by other agencies, organizations, or individuals

1. Measures to compel the collection of money or other assets of a taxpayer under enforced execution of administrative decisions on tax management by a third party (hereinafter referred to as third-party collection) are applied when the tax authority has full legal grounds to determine that the third party holds debt or money and assets of the taxpayer under enforcement, including:

a) Organizations or individuals having debts that are due to be paid to the taxpayer under enforcement;

b) Organizations, individuals, credit institutions, or foreign bank branches authorized by the taxpayer under enforcement to hold money, assets, goods, documents, or valuable certificates. The money, assets, goods, documents, or valuable certificates held by the third party belong to the taxpayer under enforcement.

2. Verification of information of third parties holding money or other assets of the taxpayer under enforcement:

a) The tax authority shall issue a written request to a third party holding the money or assets of the taxpayer subject to enforcement to provide information about the money, assets being held, or debts payable by the taxpayer subject to enforcement;

b) In case the third party holding the money or assets of the taxpayer subject to enforcement cannot provide information as requested, they must submit a written explanation to the tax authority within 5 working days from the date of receiving the tax authority's written request.

3. The decision to enforce the collection of money or assets of the taxpayer subject to enforcement that are held by other organizations or individuals shall be sent to the following organizations and individuals: the taxpayer subject to enforcement, the third party holding the taxpayer's money or assets, and the tax authority managing the third party.

4. Principles of implementation:

a) In the case that a third party has a debt due to be paid to a taxpayer under enforcement or holds money of a taxpayer under enforcement:

a.1) The head of the tax administration agency shall issue a decision to enforce collection by seizing the money of the taxpayer under enforcement that is held by another organization or individual;

a.2) The third party holding the money of the taxpayer under enforcement must make the payment on behalf of the taxpayer under enforcement within 15 days from the date of receiving the enforcement decision from the tax administration agency;

a.3) A third party that has a debt to a taxpayer under enforcement must make the payment on behalf of the taxpayer under enforcement immediately on the due date of the debt.

a.4) The amount that a third party pays into the state budget on behalf of a taxpayer subject to enforcement is determined as the amount that has been paid to the enforced taxpayer;

b) In cases where the third party holds the assets of the taxpayer subject to enforcement (except for cases specified in point a of this clause), the provisions on enforcement by means of seizure of assets and auction of seized assets prescribed in Article 71 of this Decree shall apply;

c) In cases where money or other assets of the taxpayer subject to enforcement held by the third party are subject to secured transactions or under bankruptcy proceedings, the collection of money or other assets from the third party shall be carried out according to the order of priority and provisions of relevant laws.

5. Responsibilities of the third party who has debts or holds money or other assets of the taxpayer subject to enforcement:

a) Provide the tax management authority with information about debts or other money and assets held by the taxpayer under enforcement, clearly stating the amount of money, debt repayment deadline, type of asset, quantity of asset, and condition of the asset;

b) Upon receiving a written request to verify information from the tax management authority, the third party shall not return money (including debts payable to the taxpayer) or other assets to the taxpayer subject to enforcement from the time of receiving the written request from the tax management authority until the money is paid into the state budget or the assets are transferred according to the request of the tax management authority;

c) In case the third party does not comply with the enforcement decision to pay on behalf of the taxpayer or does not transfer the assets, handling shall be conducted in accordance with the provisions of Clause 4, Article 46 of the Law on Tax Administration.

6. Responsibilities of the tax authority managing a third party located in a different jurisdiction from the taxpayer under enforcement:

a) In cases where the residence or business headquarters of the taxpayer under enforcement and the residence or business headquarters of the third party are within the same provincial/city area but in different commune-level areas, the provincial/city tax authorities and Customs Sub-department are responsible for directing and guiding subordinate tax authorities to coordinate in enforcing tax debt collection;

b) In cases where the residence or business headquarters of the taxpayer under enforcement and the residence or business headquarters of the third party are in different provincial/city areas, the tax authority of the taxpayer under enforcement shall issue the enforcement decision and simultaneously send it to the tax authority managing the third party for coordination in implementation.

Article 71. Enforcement measures through asset seizure and auction of seized assets

1. Measures to enforce the seizure of assets, auction of seized assets against taxpayers subject to enforcement of administrative decisions on tax management are applied when the tax authority has sufficient legal grounds and information about the assets owned by the taxpayer being enforced.

2. Asset seizure is not applied in cases where the taxpayer is an individual undergoing treatment at medical facilities established in accordance with the law.

3. Assets that are not subject to seizure are carried out in accordance with the provisions of Article 21 of Government Decree No. 296/2025/NĐ-CP.

Specifically for state agencies, political organizations, socio-political organizations, and social-professional organizations (collectively referred to as agencies, organizations) operating with capital funded by the state budget, the assets purchased from state budget funds shall not be seized. Instead, the agency or organization is required to submit a written request to the competent authority for financial support to implement the enforcement decision. In cases where the agency or organization has revenue from other legal activities, the assets invested or purchased from that revenue may be seized to enforce the decision, except for the following assets:

a) Medicines for treatment, means, tools, assets belonging to medical facilities, medical examination and treatment, except in cases where these are assets for business purposes; food, provisions, utensils, assets serving meal times for officials and public servants;

b) Kindergartens, schools, equipment, means, and supplies belonging to these establishments if they are not assets used for business by the agency or organization;

c) Equipment, means, and tools ensuring labor safety, fire prevention, and pollution prevention;

d) Work headquarters;

đ) Infrastructure serving public interest, security, and national defense.

4. Verification of information about the assets of taxpayers subject to enforcement:

a) The tax management agency has the right to send documents to the taxpayer subject to enforcement, the agency registering ownership rights of assets, the agency registering secured transactions, and relevant organizations and individuals to verify the assets of the taxpayer subject to enforcement;

b) The tax administration agency has the right to verify the assets of the taxpayer under enforcement in the locality where the taxpayer under enforcement has their business headquarters or residence, the agency registering property ownership rights, the agency registering secured transactions, and relevant organizations and individuals;

c) Verification information includes: verified assets, the value of verified assets reflected in the accounting books of the taxpayer under enforcement, business production results (for business, service establishments) or economic conditions (for individuals not conducting business). For assets subject to registration, the transfer of asset ownership needs to be based on sales, exchange, transfer, or donation contracts, certificates of asset ownership, and verification can be conducted through the owner, local authorities, competent agencies, or confirmation from witnesses such as the seller, local authorities, competent agencies regarding the sale or other legal documents and evidence as prescribed by law;

d) After compiling the verification results, the tax administration agency must draw up a record with the forcibly collected taxpayer to determine the quantity and content of assets subject to seizure, while also requesting the taxpayer to provide documents and papers proving ownership of the assets;

d) In cases where the tax administration agency sends a verification document regarding the assets of the forcibly collected taxpayer to related organizations or individuals, and these organizations or individuals do not provide or do not fully provide information about the assets, the tax administration agency shall carry out enforcement by other measures in accordance with the provisions of Article 49 of the Law on Tax Administration.

5. Coordinate with the People's Committee of the locality where the forcibly collected taxpayer has assets subject to seizure:

a) Within 5 working days from the date of preparing the asset verification record with the taxpayer, the tax authority at the place where the taxpayer incurs tax debt shall send a written document to the commune-level People’s Committee where the taxpayer subject to enforcement has assets to be seized (including assets in different localities) requesting enforcement by means of asset seizure and auction of seized assets;

b) In cases where the assets subject to enforcement are located in multiple communes or wards within the same province, the tax authority at the place where the taxpayer incurs tax debt shall send a written document to the provincial-level People’s Committee requesting enforcement by means of asset seizure and auction of seized assets;

c) The tax administration authority is responsible for notifying the Commune-level or Provincial People's Committee not to carry out the auction of seized assets when the taxpayer falls under the case of termination of the enforcement decision in accordance with clause 2, Article 49 of the Law on Tax Administration, so that the Commune-level or Provincial People's Committee can issue a decision to terminate the enforcement decision.

6. The enforcement decision by asset seizure and auction of seized assets issued by the Chairman of the Provincial or Commune-level People's Committee shall be sent to the taxpayer being enforced. For seized assets that are subject to ownership registration, the enforcement decision by asset seizure shall be sent to the taxpayer and the following agencies:

a) The land use rights registration office, the competent authority for the registration of assets attached to land in the case of seizure of land use rights and assets attached to land;

b) The vehicle registration authority in case the seized asset is a vehicle;

c) Agencies authorized to register other ownership or usage rights as prescribed by law.

7. Handling the money obtained from auctioning seized assets:

a) The taxpayer subject to enforcement must bear all costs for tax enforcement activities and is responsible for paying all enforcement costs to the organization carrying out the enforcement;

b) The agency executing measures for seizure and auction of assets shall:

b.1) Settle enforcement costs;

b.2) Pay the overdue taxes according to the enforcement decision.

In the case where imported goods that have not completed customs procedures are seized and auctioned by the customs authority, the customs authority shall deduct the auction proceeds to pay the tax corresponding to the amount of tax payable on the seized goods before paying the outstanding tax according to the seizure decision, except for goods owned by the State;

b.3) Return to the forcibly collected taxpayer after fully paying the enforcement costs and paying all outstanding taxes into the state budget.

8. The costs of enforcing administrative decisions on tax management shall be implemented in accordance with the provisions of Articles 48 to 53 of Government Decree No. 296/2025/NĐ-CP.

9. The person issuing the coercive decision is allowed to use funds from the state budget to carry out coercive measures. Individuals or organizations subject to coercion are responsible for reimbursing the coercion costs to the competent state agency. In the case where individuals or organizations do not voluntarily reimburse the coercion costs, the person authorized to issue the coercive decision may apply coercive measures to enforce administrative decisions on tax management as prescribed in Clause 1, Article 49 of the Law on Tax Administration.

10. The organization of enforcement through the measure of asset seizure is carried out in accordance with the provisions from Article 24 to Article 35 of Government Decree No. 296/2025/NĐ-CP.

Article 72. Coercion by the measure of filing a request to apply bankruptcy procedures

1. The tax administration agency submits a petition requesting the application of bankruptcy procedures prescribed in Point g, Clause 1, Article 49 of the Law on Tax Administration for enterprises and cooperatives that meet one of the following conditions:

a) Enterprises and cooperatives that do not operate at the registered address for more than 03 years from the date the tax authority issues a notice that the taxpayer does not operate at the registered address, and the taxpayer does not submit an application to restore the tax code or terminate the validity of the tax code; the tax authority has implemented one of the enforcement measures stipulated in Articles 66, 68, 69, 70, and 71 of this Decree but is unable to recover the owed taxes;

b) Enterprises and cooperatives in cases subject to compulsory enforcement of administrative decisions on tax management, where the tax authorities have applied compulsory measures to enforce administrative decisions on tax management as prescribed for a period of 3 years or more but have not collected the outstanding tax payments.

2. The tax authorities shall carry out the procedures for filing a petition for bankruptcy in accordance with the provisions of the Law on Rehabilitation and Bankruptcy No. 142/2025/QH15.

3. In the case where the Court notifies the return of the petition or issues a decision not to open bankruptcy proceedings at the request of the tax authorities, the tax authorities shall apply compulsory measures to enforce administrative decisions in accordance with Article 73 of this Decree.

Article 73. Enforcement by measures of revoking the business registration certificate, enterprise registration certificate, cooperative registration certificate, cooperative group registration certificate, household business registration certificate, establishment and operation license, professional practice license, branch or representative office operation registration certificate, business location registration certificate, registering or requesting to terminate the confirmation of notification, e-commerce activity registration

1. Measures to forcibly revoke business registration certificates, enterprise registration certificates, cooperative registration certificates, cooperative group registration certificates, household business registration certificates, establishment and operation licenses, professional practice licenses, branch and representative office operation registration certificates, business location registration certificates, registration or requirements to terminate notification confirmation, and electronic commerce activity registration applicable to taxpayers in the following cases:

a) Taxpayers (except in cases specified in point b, clause 1, Article 72 of this Decree) who are subject to enforcement of tax administration decisions, where the tax authorities have applied enforcement measures to implement tax administration decisions as prescribed for a period of 3 years or more but have not recovered the tax debt;

b) Taxpayers who are foreign organizations or foreign individuals registered to conduct business on e-commerce platforms in Vietnam who are subject to enforcement of tax administration decisions;

c) Taxpayers in cases specified in clause 3, Article 72 of this Decree.

2. The tax authority verifies the information of the taxpayer subject to enforcement measures through management data on taxpayers at the tax authority or at the competent state agency that issued the aforementioned documents of the taxpayer to serve as a basis for issuing a request for revocation.

3. Request for revocation document:

a) The request for revocation of the business registration certificate must include the following main contents: the competent state agency receiving the document; information of the taxpayer being enforced, including: name, tax code, registered business address; type of document requested for revocation; information related to the type of document requested for revocation (number, date of issuance); reason for revocation; the time requested for the issuing agency to implement the revocation of the business registration certificate;

b) The request for revocation must be sent to the taxpayer subject to enforcement and the competent state management authority for revoking the business registration certificate - within 03 working days from the date of completing the verification of information that the taxpayer falls under the enforcement measures as stipulated in Clause 2 of this Article.

4. Responsibilities of the competent business registration authority:

a) Upon receiving the revocation request from the tax management authority, the competent state management authority that issues the business registration certificate shall carry out the revocation of the business registration certificate according to the procedures, processes, and within the time frame stipulated by relevant law, or notify the tax management authority of the reasons for not revoking;

b) After receiving the notice about not revoking the above business registration certificate from the competent state authority, the tax management agency continues to monitor this debt and applies other enforcement measures to ensure the collection of the owed tax into the state budget.

5. When the taxpayer falls under the case of termination of enforcement as prescribed in Clause 2, Article 49 of the Law on Tax Administration and the taxpayer under enforcement submits a written request to restore the legal status, the tax management agency shall prepare a written request to restore the legal status of: enterprises, cooperatives, cooperative unions, cooperatives groups, business households, branches, representative offices, business locations, and send it to the competent state authority to restore the legal status:

a) The document requesting the restoration of legal status must include the following main contents: the name of the tax management authority requesting it, the competent state agency receiving the document; information of the taxpayer being enforced, including: name, tax identification number, registered business address; reason for restoring legal status;

b) The document requesting the restoration of legal status must be sent to the competent state management agency no later than 03 working days from the date the tax management agency receives the document requesting the restoration of legal status.

Chapter VII. IMPLEMENTATION PROVISIONS

Article 74. Effective Date

1. This decree takes effect from July 1, 2026.

2. Regulations on the allocation of value-added tax payable at points a.2, a.3, a.4, a.5, and a.6 (except in the case of allocating input value-added tax) of clause 2, Article 15 of this decree shall be implemented until December 31, 2026.

3. This decree replaces:

a) Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing a number of provisions of the Law on Tax Administration;

b) Decree No. 91/2022/NĐ-CP dated October 30, 2022 of the Government amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax Administration;

c) Decree No. 49/2025/NĐ-CP dated February 28, 2025 of the Government stipulating the threshold for temporary suspension of exit from the country;

d) Decree No. 117/2025/NĐ-CP dated June 9, 2025 of the Government stipulating tax management for business activities on e-commerce platforms and digital platforms of households and individuals;

d) Decree No. 373/2025/NĐ-CP dated December 31, 2025 of the Government amending and supplementing a number of articles of Decree No. 126/2020/NĐ-CP dated October 19, 2020 detailing a number of articles of the Law on Tax Administration.

4. Decree No. 125/2020/NĐ-CP dated October 19, 2020, of the Government (amended and supplemented by Decree No. 102/2021/NĐ-CP dated November 16, 2021, and Decree No. 310/2025/NĐ-CP dated December 2, 2025) shall continue to take effect from July 1, 2026, until it is replaced by another document.

5. In case the legal normative documents cited in this Decree are amended, supplemented, or replaced, they shall be implemented according to the amended, supplemented, or replaced documents.

Article 75. Transitional provisions

For cases where tax debts have been written off according to the decision of the Chairman of the Provincial People's Committee before this Decree takes effect, but the taxpayer must return the tax debt that has been written off in accordance with Clause 2, Article 21 of the Law on Tax Administration and the guidance of the Minister of Finance, the Provincial/City Tax Director, Director of the Large Enterprise Tax Department, Director of the E-commerce Tax Department, Director of the Regional Customs Department, Director of the Anti-smuggling Investigation Department, and Director of the Post-clearance Inspection Department have the authority to issue a decision to restore the tax debt that has been written off for taxpayers under their management.

Article 76. Responsibility for Implementation

Ministers, heads of ministerial-level agencies, Chairmen of the People's Committees of provinces and centrally-run cities, and relevant organizations and individuals are responsible for implementing this Decree.