New point of Decree 126 / ND-CP on tax administration is applicable from December 05, 12

Tax administration law regulates almost all contents related to the management of tax collection for individuals and businesses in Vietnam.

Decree 126/2020 / ND-CP guiding the Law on Tax Administration officially comes into effect from December 05, 12.

Because of the importance of the tax administration law and this decree, the General Department of Taxation has issued Official Letter 5189 / TCT-CS to guide the provincial tax departments and related individuals and businesses. new Decree 126/2020 / ND-CP guiding the Law on Tax Administration.

New point of Decree 126/2020 / ND-CP on tax administration

Synthesize key new points about tax administration

1. About the scope of adjustment

This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the administration of taxes and other state budget revenues; except for the provisions on tax administration for enterprises with associated transactions, application of invoices and documents, sanctioning of administrative violations in the field of tax and invoices, sanctioning of administrative violations in the domain. Customs (regulated in separate Decrees under Decision No. 936 / QD-TTg dated July 26, 7 of the Prime Minister).

2. Regarding tax administration for taxpayers during the suspension of business or business activities

a) Regarding the basis for determining the time the taxpayer suspends operation, operates or resumes operation before the time limit specified in Clauses 1 and 3, Article 4

New point 1: Pursuant to Clause 1, Article 37 of the Law on Tax Administration, the Decree prescribes that taxpayers being organizations, business households, or business individuals are eligible for business registration by the Home office. Competent countries approve, notify or request the suspension of business, business or operation, resuming business ahead of time, the period of business suspension or operation or business resumption before the implementation deadline. according to a document issued by a competent state agency. The tax authority does not receive the document of business suspension or resumes operation before the taxpayer's deadline, but receives the document sent by the competent authority.

Previously: In Clause 2, Article 21 of Circular No. 95/2016 / TT-BTC regulating the period of temporary suspension of business or operation, resuming business ahead of time according to the taxpayer's registration document. The tax authority receives the written registration of temporary suspension of business or operation, resuming business before the deadline of all taxpayers.

New point 2: Pursuant to Clause 2, Article 37 of the Law on Tax Administration. The Decree prescribes that taxpayers being organizations, business households and individuals that are not subject to business registration shall submit their written registration for temporary business suspension or operation or resumption of business before the deadline. to the tax authority at least 01 working day before suspending the operation, doing business or resuming business activities ahead of time.

Previously: In Clause 1, Article 21 of Circular No. 95/2016 / TT-BTC stipulates the time is 15 days for organizations and 01 working day for households, groups of individuals and business individuals.

New point 3: Adding regulations on time to settle and return results of suspension of business and operation of tax authorities to taxpayers who are organizations, business households and individuals that are not subject to business registration .

Previously: There is no such regulation.

b) Regarding tax administration for taxpayers during the period of suspension of operations or business specified in Clause 2, Article 4

New point: Amending the regulations on the powers and responsibilities of the tax authority on tax administration and the powers and responsibilities of the taxpayer for tax obligations during the time the taxpayer is suspended from operating or doing business.

Before:

In Article 14 of Circular No. 151/2014 / TT-BTC amending Point dd, Clause 1, Article 10 of Circular No. 156/2013 / TT-BTC dated November 06, 11 of the Ministry of Finance guiding the implementation of a number of articles. of the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 2013/83 / ND-CP dated July 2013, 22 of the Government (collectively referred to as Circular No. 7/2013 / TT-BTC):

“Dd) If a taxpayer does not incur any tax liability during the business suspension, the taxpayer is not required to submit a tax declaration for the period of business suspension. In case the taxpayer suspends business for the entire calendar year or fiscal year, he / she still has to submit the tax finalization dossier for the year ... "

c) Supplement the provision that taxpayers register tax directly with tax authorities are not allowed to temporarily suspend operations or business when the tax authority has issued a notice of taxpayer's inactivity at the registered address. signed in Clause 4 Article 4.

Previously: Tax administration regulations applied to other state budget revenues collected by tax administration agencies (collectively referred to as taxes).

4. About tax registration

New point 1: Amending regulations on taxpayers being individuals when changing information about identity cards, citizenship cards, passports, the date of information generation is 20 days (for districts Upland mountainous areas, border areas, islands are 30 days) from the date written on the identity card, citizen's identity card, passport (Clause 2 Article 6).

Previously: The Law on Tax Administration stipulates that the deadline for submission of a change in tax registration information is 10 working days from the date the change arises.

New point 2: Amending the regulations on taxpayers' responsibilities in implementing tax procedures with the supervisory tax authority before changing the address of the head office to another province is to transfer the tax corporate income, remaining profit after tax after setting up funds temporarily paid but the deadline for submission of tax finalization declaration has not been made to offset with the payable amount according to the tax finalization declaration dossier (Clause 2, Article 6).

Previously: In Clause 2, Article 8 of Decree No. 83/2013 / ND-CP, there is no regulation that taxpayers can transfer these amounts.

New point 3: Amend the taxpayer's responsibility to carry out tax procedures with the supervisory tax authority when restoring tax identification numbers, in principle that the tax amount must be fully completed. and other state budget revenues with direct tax authorities. In case the taxpayer has outstanding tax and other state budget revenues but is accepted by a competent authority to pay tax debt by installments as committed by the taxpayer or the amount of debt owed. if the payment is extended or the debt is not subject to late payment interest in accordance with the Law on Tax Administration, the taxpayer is not required to fulfill tax liability and other state budget revenues when recovering the tax identification number ( Clause 4 Article 6).

Previously: In Article 20 of Circular No. 95/2016 / TT-BTC, taxpayers must complete all tax debts and other revenues belonging to the state budget.

5. About tax declaration and tax calculation

5.1. About additional declarations tax records

New point 1: Amending regulations on additional declarations of personal income tax finalization for organizations and individuals that pay income from salaries and wages, at the same time, there must be additional declarations of monthly and quarterly declarations. corresponding errors and errors (Point a, Clause 4, Article 7).

Previously: In Clause 5 Article 10 of Circular No. 156/2013 / TT-BTC stipulates: If the dossier has been submitted for annual tax finalization, only additional declaration is required for annual tax finalization, no additional declaration is required. Monthly and quarterly declarations with corresponding errors and errors.

New point 2: Amending the provision that taxpayers can only make additional declarations to increase the value-added tax amount requested for refund when they have not yet submitted tax declaration dossiers of the next tax period and have not yet submitted dossiers to request tax refund (Points b Clause 4 Article 7).

Previously: Pursuant to the provisions of Circular No. 156/2013 / TT-BTC dated November 6, 11 of the Ministry of Finance, the General Department of Taxation has instructed: In case the deadline for tax declaration is not due in the tax period. Next, the taxpayer has not submitted the tax return to bring the deductible VAT amount to the target of the previous period's withheld tax amount converted to the official declaration of the next tax period. according to and the tax refund request dossier has not yet been submitted to the tax agency, it may make additional declarations to increase the requested refund quota on the additional declaration of that tax period.

New point 3: Amending the provision that taxpayers may submit additional declaration dossiers for each tax declaration dossier if detecting that the first tax declaration dossier submitted to the tax agency contains errors, errors but the deadline for submission has not yet expired. The tax declaration of the tax period contains errors and errors (Clause 4, Article 7).

Previously: At Point a, Clause 5, Article 10 of Circular No. 156/2013 / TT-BTC: After the deadline for submitting tax declaration dossiers as prescribed, taxpayers discover that tax declaration dossiers have been submitted to agencies. Taxes with errors may make additional declarations in tax declaration dossiers.

5.2. Regarding value added tax (except for value added tax from lottery activities, electricity production, production and business activities of business households, individuals for property tax)

New point 1: Adding a provision that taxpayers must prepare separate VAT declaration dossiers for revenues collected on behalf of competent state agencies, and business cooperation contracts without establishment of separate legal entities (Points a, c, dd Clause 2 Article 7).

Previously: There is no such regulation.

New point 2: Amending the regulation that taxpayers must prepare a separate VAT declaration dossier for each investment project eligible for VAT refund and pay it at the tax office where the investment project is located; At the same time, it is required to offset the VAT amount of goods and services purchased and used for each investment project against the payable VAT amount (if any) of the business activity being carried out in the same tax period.

Where the project owner assigns the project management unit and branch at a province other than the locality where the project owner is headquartered on behalf of the project owner to directly manage one or more projects Investing in many localities, the Project Management Board and the Branch must prepare a separate tax declaration for each investment project and submit it to the tax authority where the project is located and have to offset the input VAT amount. investment projects with payable VAT amounts of all business activities in the same tax period of the project owner and the branch.

When an investment project to establish a business has been completed and procedures for business registration and tax payment are completed, the business establishment that is the owner of the investment project must sum up the value-added tax. refunded, VAT refunded, value added tax not refunded project to hand over to newly established enterprises for new enterprise to declare, pay tax and request for value tax refund increase according to regulations with the tax agency directly managing them.

(Point d Clause 2 Article 7 and Point a Clause 1 Article 11).

Before:

- Point b, Clause 2, Article 10 of Decree No. 209/2013 / ND-CP dated December 18, 12 of the Government as amended and supplemented in Clause 2013, Article 6 of Decree No. 1/100 / ND-CP: Business establishments that are operating in the category of paying value added tax by the deduction method have new investment projects (except for investment projects to build houses for sale) in other provinces or centrally run cities For the province or city where the head office is located, is in the investment stage, has not come into operation, has not yet registered for business, has not registered for tax, the input value-added tax amount shall be offset against the value-added tax amount. Increase payable for production and business activities at the head office, after offsetting, if the value-added tax on purchased goods and services used for the remaining investment is VND 2016 million or more, it will be refunded. value added tax for investment projects, except the case specified at Point c of this Clause. Business establishments must declare and prepare separate tax refund dossiers for investment projects.

- At Point c, Clause 3, Article 11 of Circular No. 156/2013 / TT-BTC and Clause 3 of Article 18 of Circular No. 219/2013 / TT-BTC as amended and supplemented in Clause 3, Article 1 of Circular No. 130 / 2016 / TT-BTC instructions:

“If taxpayers who pay VAT by the deduction method have an investment project in the province or centrally run city where the head office is located, and are in the investment phase, then make a tax declaration. for investment projects and must offset the value added tax on goods and services purchased and used for investment projects with the value added tax on the on-going production and business activities. After offsetting, if there is value-added tax on goods or services purchased and used for investment projects but not fully offset according to the provisions of the VAT law, value added tax shall be refunded. increase for investment projects.

Taxpayers having investment projects shall make separate tax declaration dossiers for investment projects and submit them to tax offices directly managing them where their head offices are located. In case the taxpayer has an investment project in a province or centrally run city other than the province or city where its head office is headquartered, is in the investment stage, has not come into operation, has not yet registered for business. If tax has not been registered, taxpayers shall make separate tax declaration dossiers for investment projects and submit them to the supervisory tax office of the locality where the head office is located. In case the taxpayer has a decision to establish project management boards or branches located in provinces or centrally run cities other than the province or city where the head office is located to act on behalf of the taxpayer to directly take over manage one or more investment projects in many localities, project management boards, branches with seals in accordance with the law, keep books and documents in accordance with the law on accounting, have accounts If sent at a bank, has registered tax and is granted a tax code, the project management board or branch must make a separate tax declaration dossier with the local tax office where the tax is registered.

When an investment project to establish a business has been completed and procedures for business registration and tax payment are completed, the business establishment that is the owner of the investment project must sum up the value-added tax. refunded, VAT refunded, value added tax not refunded project to hand over to newly established enterprises for new enterprise to declare, pay tax and request for value tax refund increase according to regulations with the tax agency directly managing them.

In case the taxpayer has an investment project and is required to offset the value-added tax on goods or services purchased and used for investment projects with the value-added tax on production and business activities. In the meantime, the value-added tax declaration of investment projects on a monthly or quarterly basis is done together with the value added tax declaration of the head office. ”

New point 3: Amending the provision that taxpayers are not required to submit VAT declaration documents in case only activities and business are not subject to tax in accordance with the law on value added tax, enterprises Export processing only involves export activities (Points a and c, Clause 3, Article 7).

Before:

Pursuant to the provisions of Circular No. 156/2013 / TT-BTC, the General Department of Taxation has instructions: In case a taxpayer only produces and trades goods and services that are not subject to VAT, VAT declaration and payment are not required. . If there is a sale of goods and services subject to VAT (for example, liquidation of property, ..), the taxpayer will use invoices issued by the tax authority and pay tax as prescribed.

New point 4: Amending the regulations on quarterly VAT declaration for the sales of supporting industrial products on the List of supporting industrial products prioritized for development with sales of over 50 billion VND / year (Article 9) .

Before:

In Clause 1, Article 3 of Circular No. 21/2016 / TT-BTC stipulates: Taxpayers shall declare VAT quarterly on sales of supporting industrial products on the List of priority supporting industrial products. development (regardless of whether the turnover is above or below 50 billion VND / year).

New point 5: Amending and specifying that value added tax is the type of tax declared monthly, quarterly, and each time. If the taxpayer declares tax on a monthly basis and is eligible for quarterly tax declaration, he / she may switch to quarterly tax declaration or continue to declare tax on a monthly basis. The period of monthly / quarterly tax declaration is stable for the whole calendar year, if the monthly declaration is eligible for quarterly declaration and is converted to quarterly declaration, it is required to send a document to the tax authority. if eligible for quarterly declaration, they do not have to return the monthly tax declaration dossiers of the previous quarters, but must submit the determination of the amount of tax payable on a monthly basis that increases over the quarterly declared amount and must charge late. payment (Article 9).

Before:

- In Clause 3, Article 4 of Decree No. 91/2014 / ND-CP only stipulates the principles applicable to taxpayers who meet the condition that the total turnover of goods and services of the preceding year is from 50 billion or less.

- In Article 15 of the Circular No. 151/2014 / TT-BTC dated 10/10/2014 of the Ministry of Finance guiding: the period of monthly / quarterly tax declaration is stable for the whole calendar year and according to a stable 3-year cycle, the school If the conditions for quarterly declaration are met but if they want to declare monthly, they must send documents to the tax agency. In case of being declared quarterly VAT, they find that they are not eligible for quarterly declaration, from the year following the year of discovery. At the end of the stabilization period, the taxpayer must declare tax incrementally.

New point 6: Amending regulations where taxpayers do concentrated accounting at the head office but have a dependent unit or place of business in another provincial administrative unit where the head office is located, the taxpayer shall declare tax at headquarters, tax calculation, and distribution of tax liability to each locality where state budget revenues are enjoyed (Clause 2, Article 11).

Before:

- In Clause 1, Article 11 of Circular No. 156/2013 / TT-BTC instructing: In case a affiliated production establishment other than the province does not directly sell goods, generates no revenue and does not perform the accounting middlemen at the head office but must calculate the tax distribution to be paid to the locality where the head office is located.

- At Points b and c, Clause 11, Article 11 of Circular No. 156/2013 / TT-BTC and Point a, Clause 1, Article 2 of Circular No. 26/2015 / TT-BTC guiding: Declaring VAT in the locality where the activities arise. activities for: business of construction, installation, sale of real estate transfer outside the province (revenue less than 1 billion VND; minus: real estate business projects, interprovincial works), Owner ODA projects not eligible for VAT refund and foreign contractors implementing ODA projects eligible for VAT refund (except for inter-provincial projects).

New point 7: Amendment of regulations on places to submit value-added tax declaration dossiers for all real estate transfer activities of transferable houses and infrastructure projects (including schools in a province other than the place where the taxpayer is headquartered is the tax authority where real estate transfer is carried out (Point b, Clause 1, Article 11).

Previously: At Point c, Clause 1, Article 11 of Circular No. 156/2013 / TT-BTC: In case the taxpayer has a real estate project in a province other than the place where the taxpayer is headquartered. If a subordinate unit is established (branch, project management board ...), the taxpayer must make tax registration and pay tax according to the deduction method for real estate trading activities with tax authorities. the locality where the real estate business takes place. In case the taxpayer does not establish a subsidiary (branch, project management board ...), the taxpayer shall declare and pay tax at the tax office managing the head office.

New point 8: Amending the regulations on tax declaration dossiers for each VAT declaration method, in which: removing the VAT list already paid in out-of-province form No. 01-5 / GTGT and notification of conversion period VAT from quarter to month form No. 07 / GTGT. Supplementing a written request to change the tax period from month to quarter, using form No. 01 / ĐK-TĐKTT and the Determination of the amount of tax payable on a monthly basis that increases in comparison with the number declared by the quarter, form No. 02 / XĐ-PNTT (List of tax declaration documents in Appendix I enclosed with Decree No. 126/2020 / ND-CP)

Before:

- At Point b, Clause 2, Article 11 of Decree No. 83/2013 / ND-CP and Clause 2, Article 5 of Decree No. 12/2015 / ND-CP providing for monthly, quarterly, and arising VAT declaration dossiers. is the monthly, quarterly, incurred value-added tax return.

- At Point e, Clause 1, Article 2 of Circular No. 26/2015 / TT-BTC guiding the VAT declaration dossiers according to the deduction method at the head office in case of out-of-town activities must include the tax list. VAT has been paid by foreign bank accounts form No. 01-5 / GTGT.

- In Article 15 of Circular No. 151/2014 / TT-BTC guiding the case of converting a tax period from month to quarter, there must be a notice of converting the VAT declaration period from quarter to month, using form No. 07 / GTGT. Particularly, the Notice of Application of VAT calculation method form No. 06 / GTGT is annulled according to Circular No. 93/2017 / TT-BTC.

5.3. Regarding special consumption tax declaration (except for special consumption tax from lottery activities)

New point: Additional special consumption tax declaration dossiers for biofuel production and preparation facilities (the list of tax declaration dossiers is in Appendix 1 attached to Decree No. 126/2020 / ND-CP) ).

Previously: According to the provisions of the Government's Decree No. 14/2019 / ND-CP dated February 01, 02, there are no separate tax declaration dossiers for biofuel production and preparation establishments that are used together. with a general excise tax return for all excise taxable items.

5.4. Regarding corporate income tax (except corporate income tax from the search, exploration and extraction of oil and gas):

New point 1: Amend the regulations on declaring corporate income tax according to the time it arises for the real estate transfer, thereby declaring corporate income tax on real estate transfer according to the time of occurrence only required for taxpayers to calculate corporate income tax by the method of proportion to turnover according to the provisions of the law on corporate income tax (Point e, Clause 4, Article 8).

Previously: In Article 16 of Circular No. 151/2014 / TT-BTC stipulates: CIT declaration for each time incurred on real estate transfer applies to enterprises with no business function. Real estate businesses and enterprises having the function of real estate business if there is a need.

New point 2: Amending provisions on the obligation to temporarily pay quarterly corporate income tax, so that the total amount of provisional corporate income tax for the first three quarters of the tax year must not be less than 03% of the amount of corporate income tax. Enterprises must pay according to the applicable annual settlement starting from the tax period of 75. If the taxpayer underpays the tax amount to be temporarily paid for the first 2021 quarters of the year, the late payment interest shall be calculated based on the underpaid tax amount from the day following the last day of the third quarterly deadline for tax payment to the state budget (Point b, Clause 03, Article 03).

Previously: In Clause 6, Article 4 of Decree No. 91/2014 / ND-CP and Article 17 of Circular 151/2014 / TT-BTC stipulating the case that the total of four temporary payment times is 20% or more lower than the Enterprise income tax payable according to the settlement, the enterprise must pay late payment interest for the difference of 20% or more between the temporary payment amount and the settlement amount calculated from the day following the last day of the deadline for quarterly tax payment. four of the enterprise up to the date of actual payment of the tax amount owing to the settlement number.

New point 3: Amending regulations on temporary payment of corporate income tax for taxpayers who carry out investment projects in infrastructure, houses for transfer or lease purchase, with advance payment from customers According to the progress in accordance with the provisions of law, the quarterly temporary payment of corporate income tax at the rate of 1% of the proceeds (Point b, Clause 6, Article 8).

Previously: In Article 16 of Circular No. 151/2014 / TT-BTC stipulates: Enterprises temporarily pay tax according to revenue minus expenses (if the enterprise can determine the cost corresponding to the recorded turnover) or according to the rate of 1% of the collected revenue (if the enterprise has not yet determined the cost corresponding to the turnover).

New point 4: Adding regulations on corporate income tax declaration at locations where dependent units and places of business with income are eligible for CIT incentives at tax authorities where other businesses are located province or city where the head office is located (Point h Clause 1 Article 11).

Previously: In Article 16 of Circular No. 151/2014 / TT-BTC stipulates: Taxpayers shall collectively declare at the head office both the arising part at the head office and at the place where the subsidiary accounting production facility is located. attached.

New point 6: Supplementing Appendix 03-3D / TNDN; 03-8A / TNDN; 03- 8B / TNDN; 03-8C / TNDN; 03-9 / TNDN attached to the finalization declaration 03 / TNDN (the list of tax declaration documents is in Appendix 1 enclosed with Decree No. 126/2020 / ND-CP).

5.5. Regarding natural resources tax (except royalties from oil and gas exploration and extraction):

New point: Adding regulations on irregular exploitation of natural resources licensed by competent state agencies or not subject to licensing according to the provisions of law on each arising time (Point d, Clause 4 Article 8).

Previously: There is no such regulation.

5.8. Regarding the declaration of the remaining profit after tax after setting up the funds (Point c, Clause 6, Article 8)

New point: Amending the regulation that the total remaining profit after tax after setting up funds temporarily paid in the first three quarters of the tax year must not be lower than 03% of the remaining profit after tax after setting up the funds. according to the applicable annual settlement starting from the tax period of 75.

Previously: In Clause 3, Article 7 of Circular 61/2016 / TT-BTC, the total remaining after-tax profit after setting up the temporarily paid funds of the fiscal year is not less than 80% of the profit after tax. remaining tax after setting up the payable funds according to the annual settlement.

5.9. Regarding tax declaration for exploitation of security assets (Point b, Clause 5, Article 7, Point b, Clause 2, Article 8)

New point: Supplementing the regulation that the credit institution or a third party authorized by the credit institution arises the operation of exploiting collateral (real assets) while waiting for the settlement, the collateral still belongs to the department. If the borrower is an organization or an enterprise, the credit institution or a third party authorized by the credit institution shall declare tax quarterly on value added tax, corporate income tax, and income tax. personal. Specifically:

- Submit value added tax, corporate income tax, personal income tax on the exploitation of property assets pending processing according to form No. 01 / TSBĐ (in the List of tax declaration documents according to Appendix 1 issued together with the Decree No. 126/2020 / ND-CP).

- A detailed list of VAT, corporate income tax, and personal income tax on the exploitation of property assets pending processing, made according to form No. 01 / TC-TSBD (in the List of documents tax declaration according to Appendix 1 attached to Decree No. 126/2020 / ND-CP).

Previously: There are no separate tax records for a credit institution or a third party authorized by a credit institution to declare tax on behalf of a taxpayer who has collateral, but declares tax together with the Group's business activities. credit institution or a third party authorized by a credit institution.

5.11. Regarding tax declaration for electricity production activities

New point: Amending the regulation that taxpayers have power generation plants (applicable to all types of electricity generation) in other provinces or cities where their head offices are headquartered to submit value tax declaration dossiers. increase at the tax authority where the power generation plant is located (point c Clause 1 Article 11).

Before:

- For hydroelectricity production: According to Article 23 of Circular No. 156/2013 / TT-BTC, the hydroelectricity producing establishment shall declare VAT in the locality where its head office is located and pay tax at the price. value added to the local coffers where hydroelectric plants are located.

- For other power generation activities, except hydroelectricity: In accordance with Point d Article 11 of Circular No. 156/2013 / TT-BTC, taxpayers shall declare VAT at the head office. and pay value-added tax to the locality where the production facility is located at the rate of 2% of turnover at the price without value added tax.

5.12. Regarding environmental protection tax declaration for petroleum

New point 1: Amend regulations on environmental protection taxpayers for gasoline and oil as focal traders, dependent units of major traders, subsidiaries of key traders and dependent units of wholesaler, in which the subsidiary of the major trader is determined according to the provisions of the Law on Enterprises (including the subsidiary in which the controlling share holds more than 50% of the shareholding or the subsidiary in which The focal person has the right to directly or indirectly decide to appoint a majority or all of the members of the Board of Directors, the Director or General Director of that company or have the right to decide on the amendment or supplement of the Charter of the company. but the percentage of capital contribution of the wholesaler is less than 50%) (Clause 4 Article 11).

Previously: Under the provisions of Point b, Clause 2, Article 16 of the Government's Decree No. 83/2013 / ND-CP dated July 22, 07; In Article 2013 of Circular No. 15/156 / TT-BTC dated November 2013, 06 of the Ministry of Finance, the environmental protection tax payer for petroleum is the wholesale petroleum trading company, branch of the company. clue, independent accounting member unit under the focal unit; Joint-stock companies whose controlling shares are held by the focal unit (over 11% of the shares) or branches affiliated to member units, branches directly under joint stock companies.

With this regulation, only subsidiary companies in which the focal unit holds dominant shares over 50% are subject to declaration and payment of environmental protection tax. Where a Company still meets the criteria of being a subsidiary of a focal enterprise as prescribed in the Law on Enterprises (such as still having the right to directly or indirectly decide to appoint a majority or all members of the Board of Directors or the director or general director of that company or has the right to decide the amendment or supplement to the charter of that company) but the capital contribution ratio of the focal enterprise is lower than 50%, so it is not subject to the tax declaration and payment for environmental protection.

New point 2: Adding regulations on the allocation of payable environmental protection tax on petroleum products to each locality where a dependent unit is headquartered in case the major trader or its company The focal point has an affiliated business in a locality other than the province or centrally run city from where the major trader or subsidiary of the major trader is located but the dependent unit does not do accounting. to separately declare the environmental protection tax (Clause 4, Article 11).

Previously: There is no such regulation.

New point 3: Add the Appendix on the distribution table of the environmental protection tax payable to localities where they can enjoy the revenue from gasoline (in Appendix 1 enclosed with Decree No. 126/2020 / ND- CP).

Previously: There is no such regulation.

5.14. Regarding personal income tax declaration and tax, other revenues from business households and individuals leasing property

a) Regarding tax declaration documents:

New point 1: Amending the provision that organizations and individuals paying income without withholding personal income tax on a monthly or quarterly basis must still declare tax (Point b, Clause 3, Article 7).

Previously: According to Point a.1 Clause 1 Article 16 of Circular No. 156/2013 / TT-BTC dated November 6, 11, income-paying organizations and individuals did not incur no withholding personal income tax. monthly or quarterly, tax is not required.

New point 2: Adding regulations that do business cooperation with individuals, individuals do not directly declare tax. Organizations are responsible for declaring value-added tax on all revenue from business cooperation activities in accordance with the organization's tax law and tax administration, irrespective of the form of division of results. business cooperation, and at the same time, declare and pay personal income tax on behalf of individuals for business cooperation. In case of business cooperation organizations with individuals being business households or individuals doing business as prescribed in Clause 5, Article 51 of the Law on Tax Administration, and individuals having trades currently operating in the business cooperation line For organizations, organizations and individuals shall declare tax by themselves according to the actual results of business cooperation as prescribed (Point c, Clause 5, Article 7).

Previously: Pursuant to the provisions of Circular No. 92/2015 / TT-BTC dated June 15, 6, Circular No. 2015/39 / TT-BTC, the General Department of Taxation has instructed: Grab Taxi Co., Ltd. (The Grab Taxi company operates under the business cooperation model in the transport sector) as follows: When the company signs a business cooperation contract with its partner (organization or individual), receives the revenue shared from Transportation activities shall calculate 2014% value-added tax on divided turnover, declare and pay value-added tax and corporate income tax on shared turnover. For the revenue of the individual partner: The company deducted 10% value added tax, 3% personal income tax, and declared and paid tax on behalf of the individual; For the revenue portion of the corporate partner: Depending on the partner's method of value added tax declaration (direct, deductible), the Company is responsible for issuing corresponding invoices; Based on the actual cooperation contract, the Company will distribute the revenue to the partner so that the Company and the partner will declare tax according to regulations.

New point 3: Amending regulations on organizing tax return instead and paying tax on behalf of individuals receiving stock dividends; an individual who is an existing shareholder receives a bonus in securities; individuals are recognized for the capital increase due to increased capital gains; individuals contributing capital with real estate, capital contributions, securities. The time to declare tax instead and pay tax on behalf of an individual arises when transferring securities of the same type, transferring capital or withdrawing capital (Point d, Clause 5, Article 7).

Previously: In Clauses 9 and 10, Article 26 of Circular No. 111/2013 / TT-BTC dated August 15, 8 of the Ministry of Finance stipulates: Individuals receive dividends by securities; an individual who is an existing shareholder receives a bonus in securities; individuals are recognized for the capital increase due to increased capital gains; individuals contributing capital with real estate, capital contributions, securities must directly declare and pay personal income tax. The time when an individual directly declares, when an individual arises transferring securities of the same type, transferring capital or withdrawing capital, he / she must directly declare and pay personal income tax.

New point 4: Additional provisions for organizations that pay bonuses, sales support, promotions, trade discounts, payment discounts, cash or other non-monetary support payments to individuals. As business households and individuals that pay flat tax, the organizations are responsible for declaring tax on behalf of and paying taxes on behalf of individuals as prescribed (Point dd, Clause 5, Article 7).

Previously: There are no specific regulations on this issue. To solve problems, pursuant to Circular No. 219/2013 / TT-BTC dated December 31, 12, Circular No. 2013/92 / TT-BTC dated June 2015, 15, the General Department of Taxation issued a number of a temporary document instructing the organization not to withhold tax, not to declare tax on behalf of, or to pay tax on behalf of an individual in case of commercial discount.

New point 5: Amending the provisions that the real estate buyer in the real estate transfer contract has an agreement that the buyer is the taxpayer on behalf of the seller (except for cases of tax exemption, tax exemption or temporary The buyer is responsible for declaring tax on behalf of the seller and paying tax on behalf of the seller as prescribed (Point g Clause 5 Article 7).

Previously: In Clause 11, Article 2 of Decree No. 12/2015 / ND-CP dated February 12, 2 of the Government stipulated in the transfer contract where the buyer is agreed to pay tax on behalf of the seller, the buyer to be responsible for declaring tax on behalf of the seller, paying tax on behalf of the seller, not excluding cases of tax exemption, no tax payment or temporarily unpaid tax.

b) Regarding taxes that are declared monthly, quarterly, annually, declare each time the tax liability arises, and declare the tax finalization specified in Article 8.

New point 1:

Amend regulations on organizations and individuals that pay incomes from salaries and wages with personal income tax withholding and declaring personal income tax on a monthly basis. In case income-paying organizations or individuals are eligible to declare value-added tax on a quarterly basis, they may choose to declare personal income tax on a quarterly basis (Point a, Clause 1, Article 8).

Previously: At Point a.2, Clause 1, Article 16 of Circular No. 156/2013 / TT-BTC stipulates: Organizations and individuals paying income with deductible tax amounts in the month of at least one type of tax return. Individual income from 50 million VND or more shall declare tax monthly, unless the income payer declares value added tax on a quarterly basis.

New point 2:

Amend regulations on individuals earning incomes from salaries or wages directly subject to tax declaration, to choose to declare personal income tax on a monthly or quarterly basis (Points a and c, Clause 1, Article 8).

Previously: In Clause 3, Article 21 of Circular No. 92/2015 / TT-BTC stipulates: Resident individuals that earn income from salaries or money shall declare tax directly with tax authorities on a quarterly basis.

New point 3:

Amendment of regulations on authorization of personal income tax finalization for employees who are transferred from the old organization to the new one by merger, consolidation, division, separation or transfer. change the type of enterprise or the old organization and the new one in the same system, the new organization is responsible for tax finalization under the authorization of the individual for both the income paid by the old organization and the recovery of proof. from personal income tax deduction granted to employees by the former organization (if any) (Point d.1, Clause 6, Article 8).

Previously: Circular No. 92/2015 / TT-BTC only stipulates that employees are transferred from the old organization to the new one by merger, consolidation, division, separation or conversion. In the business model, the new organization is responsible for tax finalization under the authorization of the individual for the income paid by the old organization. The General Department of Taxation has instructed employees to move from the old organization to the new one in the same system, so that the new organization is responsible for making tax finalization according to the individual's authorization for the group's income. paid by old function.

c) Regarding the place to submit tax declaration dossiers specified in Article 11

New point 1: Add regulations on the location of filing tax declaration for individuals earning income from leasing real estate abroad at the tax authority directly managing the individual's residence (Point g Clause 6 Article 11).

Previously: There is no such regulation.

New point 2: Supplementing the concept of housing, commercial housing, including construction works, houses that have been handed over and put into use by the project but have not been granted a certificate of land use rights or house ownership Housing and assets attached to land in accordance with the law on housing (Point dd.2, Clause 6, Article 11).

Previously: The concept of housing, commercial housing is regulated in legal documents on housing (Decree No. 71/2010 / ND-CP dated June 23, 6 detailing the implementation of the Law on Housing. in).

New point 3: Adding regulations on the location for filing personal income tax declaration dossiers for individuals who have salary or wage income in two or more places in the case of both direct and Having income paid by the paying organization has withheld, the individual shall submit the tax finalization declaration at the tax office where the largest income source is earned in the year (Point b.1, Clause 7, Article 11).

Previously: In Clause 3, Article 21 of Circular No. 92/2015 / TT-BTC stipulates: Cases of income from two or more places (regardless of whether the individual has income from salaries or wages. in the category of self-declaration with income subject to withholding at the source), the place to submit the finalization dossier is determined according to the place where the family deduction is calculated, in case there is no place to calculate the deduction for himself. according to the Tax Department where the individual resides.

d) Regarding cases in which tax administration agencies calculate and pay tax notices specified in Article 13

New point 1: Cancellation of procedures for Notice of personal income tax payment for individuals earning income from capital transfer, individuals earning income from receiving dividends in shares, profits recorded in increasing capital upon transfer (Clause 1, 2 Article 13).

Previously: In Appendix 02 List of forms for business individuals and forms for personal income tax, issued together with Circular No. 92/2015 / TT-BTC dated June 15, 6 of the Ministry of Finance The main regulations: Tax authorities must notify the payable tax amounts in cases where individuals have income from capital transfer, individuals have income from receiving dividends in shares, or increase in capital profits upon transfer. .

New point 2: Adding regulations that the tax authority when receiving the personal income tax return from real estate transfer of the taxpayer is responsible for sending the document according to Form 01 / CCTT-TĐMN issued together with Appendix Annex II of Decree 126/2020 / ND-CP requesting competent state agencies to provide cadastral information as a basis for issuing notices of deposit payment to taxpayers within 03 working days from the date of receive tax declaration dossiers from taxpayers (Point c, Clause 6, Article 13).

Previously: there is no such regulation.

New point 3: Adding a provision on the deadline for the tax authority to send a document to a competent state agency for adjustment and supplementation of information in case the tax authority receives the information transfer slip to determine obligations Land finance, decisions, notices and documents issued by competent state agencies are not legal or sufficient as prescribed (Clause 8 Article 13).

Previously: there is no such regulation.

5.21. Regarding the declaration, calculation and issuance of the Notice of license fee payment

New point 1: Amendment of regulations on newly established license fee payers (except for business households and individuals) or newly established enterprises (including small and medium-sized enterprises transferred from business households) or having established additional applications Dependents, business locations or starting production and business activities (collectively referred to as organizations) shall submit license fee declaration dossiers by January 30 of the year after the year of establishment or commencement. production and business activities (Point a, Clause 01, Article 1).

Previously: In Clause 3, Article 1 of the Government's Decree No. 22/2020 / ND-CP dated February 24, 02, stipulating: For organizations, the deadline for submitting a license fee declaration dossier is before the 2020 of month. 30 year after the year of establishment or commencement of production and business operations.

New point 2: The provision is added that in the year there is a change in capital, the license fee payer shall submit a license fee declaration dossier no later than January 30 of the year after the year the changed information arises (point a, Clause 01, Article 1).

Previously: There is no requirement to declare license fees in the case of a change in capital.

New point 3: Amending regulations on business households and individuals that are not required to submit license fee declaration documents (Point b, Clause 1, Article 10).

Previously: Clause 3, Article 1 of Decree No. 22/2020 / ND-CP stipulates that: Households, individuals and groups of individuals that pay tax by the presumption method are not required to declare license fees.

5.23. Foreign withholding tax

New point 1: Additional provisions for the case of corporate income tax declaration of foreign carriers temporarily paid quarterly and finalized annually, the total corporate income tax has been temporarily paid for the first three quarters of the year. The tax must not be lower than 75% of the payable enterprise income tax amount according to the applicable annual settlement starting from the tax period of 2021. If the taxpayer pays underpayments compared to the amount to be temporarily paid for the first 3 quarters of the year, they must pay late payment interest as prescribed (Point g, Clause 6, Article 8).

Previously: There is no such regulation.

New point 2: Adding the distribution sheet of the value added tax payable by the foreign contractor to the locality where the revenue is earned in the foreign contractor's tax declaration dossier for the direct method (in Appendix Appendix I, issued together with Decree No. 126/2020 / ND-CP).

Previously: There is no such regulation.

5.24. Other regulations on tax declaration and tax calculation

New point 1: Adding regulations on the cases in which taxpayers are not required to submit tax declaration documents, including: Taxpayers only conduct activities and businesses that are not subject to tax according to the tax law. each tax; The taxpayer submits the application for TIN deactivation, except for shutdown, contract termination, corporate reorganization as prescribed in Clause 4 Article 44 of the Law on Tax Administration (Points a, dd Clause 3 Article 7).

Previously: There is no such regulation.

New point 2: Supplementing the regulations on responsibilities of organizations and individuals making tax declaration on behalf of taxpayers must be responsible for fully implementing the regulations on tax declaration and tax payment as prescribed for with taxpayers (Clause 5, Article 7).

Previously: There is no such regulation.

New point 3: Adding a provision that taxpayers must submit tax declaration dossiers to the tax agency where they move out in case the deadline for submission of tax declaration dossiers is due but taxpayers have not completed the procedure for changing their head office address. to the business registration office, the cooperative registration agency or the tax authority of the place of relocation (Clause 6 Article 7).

Previously: There is no such regulation.

New point 4: It is not specified that the tax office receiving and processing tax declaration dossiers is that the Tax Department or the Tax Department or the director of the Tax Department decides where to submit tax declaration dossiers, but only specifies that the colonial tax office table where the application is filed (Article 11).

Previously: In Circular No. 156/2013 / TT-BTC and other circulars amending and supplementing, the tax office receiving and processing tax declaration dossiers is the Tax Department or the Tax Department or the Director. The Tax Department decides where to submit tax declaration dossiers.

New point 5: Adding the provision that some taxpayers, although centralized accounting at the head office and having operations and business in many other provinces where taxpayers are headquartered, are not submit the distribution of payable tax amounts (if any) according to each province-level where they are entitled to state budget revenues (Points a, b, d, dd, e, Clause 2, Article 11).

Previously: There is no such regulation.

New point 6: Adding regulations based on the actual situation in the management area, in case the competent state agency of the province decides to decentralize the revenue source to the place where there are dependent units and business locations. in the same province-level area as where the taxpayer's head office is located, the taxpayer shall calculate and distribute the payable tax to the district-level locality where the revenue is generated (Clause 9, Article 11).

Previously: There is no such regulation.

New point 7: Amending regulations in case of conversion of enterprises (excluding equitized state-owned enterprises) where the transformed enterprise inherits all tax obligations of the transformed enterprise is not tax finalization declaration up to the time of the decision on enterprise conversion, the enterprise shall declare for finalization at the end of the year (Clause 6 Article 8).

Before:

- In Article 16 of Circular No. 151/2014 / TT-BTC dated 10/10/2014 of the Ministry of Finance stipulates: In case of conversion of the type of enterprise, the recipient inherits all tax obligations of the enterprise before conversion (such as changing the type of enterprise from a limited company to a joint stock company or vice versa; converting a 100% State owned enterprise into a joint stock company and other cases in accordance with law) The enterprise is not required to make a tax finalization declaration until the time the decision on conversion is issued, the enterprise shall only declare the annual tax finalization as prescribed.

- In Clause 1, Article 21 of Circular No. 92/2015 / TT-BTC dated June 15, 6 of the Ministry of Finance stipulates: In case of conversion of an enterprise, the receiving party inherits all tax obligations of a pre-transformed enterprise (such as converting a type of business from a limited liability company to a joint stock company or vice versa; converting a 2015% State owned enterprise into a joint stock company and other cases according to regulations). according to legal regulations), the pre-converted enterprise is not required to make a tax finalization declaration until the time of having a decision on the enterprise transformation, the receiving party shall make the annual tax finalization declaration according to regulations.

6. About tax assessment

New point 1: To supplement a number of tax imposition cases specified in Article 14 of the Decree, including: Failure to comply with tax examination and inspection decisions; Buying, selling, exchanging and recording the value of goods or services not according to the normal transaction value on the market; Purchase and exchange of goods or services using illegal invoices or illegally using invoices that are real as determined by agencies with investigation, inspection and examination functions Turnover and taxable expenses have been declared (Article 14)

New point 2: Specifying bases for tax assessment for taxpayers being organizations: Based on the database of the tax administration agency and the commercial database; valid documents and inspection results; verification results; minimum turnover of 03 business establishments of the same goods, industries, trades and sizes in the locality; In cases where a local business establishment does not have or does not have enough information on items, lines, trades or business establishment's size, information from other local business establishments with the same conditions shall be obtained. natural and economic development to fix taxable revenue (Clause 1, Article 15).

Previously: There was no regulation on the number of enterprises that needed to get information, the order in which it was determined was the firm that obtained information.

New point 3: Adding a basis for tax assessment for individuals transferring, receiving inheritance, gifts being real estate (Point b.2, Clause 1, Article 15).

Previous: Not regulated.

New point 4: Adding the provision that taxpayers are organizations that pay value-added tax according to the direct method, and business individuals that pay tax by the declaration method are subject to their payable tax amounts according to the proportion of their turnover. collected according to regulations (Clause 2, Article 15)

Previous: Not regulated.

New point 5: Clear regulations on competence, procedures and form of tax assessment decision (Article 16).

Previously: There is no such regulation.

9. Regarding the fulfillment of tax obligations in case of exit

New points: Pursuant to Article 66 and Clause 7, Article 124 of the Law on Tax Administration providing for the fulfillment of tax obligations, the Decree has additionally provided for individuals who are the legal representatives of taxpayers who are business Enterprises are subject to coercive enforcement of administrative decisions on tax administration and have not fulfilled their tax liability, then they are suspended from exit.

Previously: Only Vietnamese people on exit to settle abroad, Vietnamese people residing abroad, foreigners before exiting from Vietnam must fulfill tax obligations (Clause 1, Article 40 Circular No. 156/2013 / TT-BTC).

10. About frozen tax debt

New point: Article 23 of Decree No. 126/2020 / ND-CP stipulates the dossiers, time and order of frozen procedures for taxpayers who are dead, missing, incapable of civil acts; dissolution; bankrupt; no longer doing business at the business address; the business registration certificate has been revoked.

Previous: Not regulated.

11. Regarding the coordination between the tax office and the business registration agency and the local government in the debt write-off, refund to the State tax debts, late payment interest, and fines that have been cleared prior to the grant Certificate of business registration

New point: Article 25 of Decree No. 126/2020 / ND-CP provides for the coordination mechanism between tax authorities and business registration agencies at all levels in controlling taxpayers whose debts have been cleared. The tax has been written off. If you want to return to production and business, you must refund to the State the cleared tax amount.

Previously: There is no regulation on information exchange between tax authorities and business registrars for cases where tax debt has been cleared.

12. Regarding tax debt enforcement measures

New point 1: The tax authority has the right to request the customs authority to enforce the enforcement of customs procedures for exported and imported goods (Clause 8 Article 33 of Decree No. 126/2020 / ND- CP).

Previously: It is not regulated that tax authorities may request customs authorities to enforce the suspension of customs procedures for taxpayers involved in exporting or importing goods.

New point 2: For enforcement measures on invoices, if the decision on enforcement of using invoices expires but the taxpayer has not fully paid tax debt to the state budget, if the conditions are not met. Applying further enforcement measures or applying effective coercive measures to stop using invoices will continue to apply effective coercive measures. In case where the invoice enforcement measure is applied but there are information about and conditions for implementing the first enforcement measure or the next coercive measure more effective, the tax authority shall simultaneously apply coercive measures or take measures. next enforcement measures to collect tax debt to the state budget (point b.2, clause 3 Article 34 of Decree No. 126/2020 / ND-CP).

Previously: Coercive measures of invoice cannot be applied at the same time with other enforcement measures.

New point 3: The decision on enforcement takes effect from the date of issuance of the decision (in the Articles of Chapter VII of Decree 126/2020 / ND-CP).

Previously: The decision to enforce the account takes effect 05 days from the date of its issue (Clause 3, Article 27 of Decree No. 129/2013 / ND-CP), the decision to enforce the account takes effect after 03 days. from the date of issuance of the decision (Clause 1, Article 36 of Decree No. 129/2013 / ND-CP).

13. Regarding information disclosure

New point: Additional regulations: in case taxpayers' information is publicized, in case the taxpayer does not submit a tax return, or does not work at the registered address; prescribing the content and form of publicity of taxpayer information; The authority to decide on the disclosure of information of taxpayers is the head of the direct tax administration agency (Article 29 of Decree 126/2020 / ND-CP).

Previous: Not regulated.

14. Regarding the responsibilities of organizations and individuals involved in providing taxpayer information

New point 1: To add state agencies competent to provide information to tax agencies such as: Ministries including: Ministry of Construction, Ministry of Industry and Trade, Ministry of Information and Communications, Ministry of Transport, Ministry of Communications Transport, the Ministry of Labor, War Invalids and Social Affairs, the Ministry of Health, the Ministry of Science and Technology and the competent state agencies of the ministries and agencies: Auditing agency; General Statistics Office; Social insurance agencies; Courts, arbitration agencies ... (Clause 2, Article 26 of Decree No. 126/2020 / ND-CP)

New point 2: Supplementing the regulations that the Ministry of Finance shall assume the prime responsibility for, and ministries, branches and state management agencies are responsible for coordinating with the Ministry of Finance to develop the Regulation on exchange, provision of information and public coordination. cooperation between the Ministry of Finance and each unit to prescribe the content, time limit and form of information provision (Point c, Clause 2, Article 26).

New point 3: Additional information provided to tax authorities for tax administration (Clause 2, Article 26 of Decree 126/2020 / ND-CP) such as:

- Information on e-commerce activities, commercial franchising, information about e-commerce licenses, commercial franchising, and related information in tax administration for organizations and individuals. e-commerce activities.

- Information on revenues related to land, land-attached assets, information on the license to grant the right to exploit natural resources, exploitation output in the year according to each license.

- Information on the provision and use of Internet services, information on the network, online games; provide relevant information for online advertising; trading information technology products and services on the network environment, digital-based business ...

New point 4: Adding regulations on information responsibility of related organizations and individuals (Article 27 of Decree 126/2020 / ND-CP):

- To add income-paying organizations and individuals responsible for providing information on income payment and withheld tax amount of taxpayers upon annual tax finalization or at the request of tax authorities. .

- To add a competent agency responsible for providing pre-auction information on goods of import origin that are tax-exempt or not liable to tax to the customs office for tax assessment.

- Adding the time limit for organizations and individuals to have the responsibility to provide information to the tax authority within 10 days from the date of receiving the administrative agency's written request for information. tax.

New point 5: Responsibilities of state management agencies, organizations and individuals in providing information (Article 28 of Decree 126/2020 / ND-CP).

- Additional regulations when tax administration agencies request state management agencies, organizations and individuals to provide information under Article 15 and Clause 2 and Clause 4, Article 98 of the Law on Tax Administration State management agencies, organizations and individuals must fully and punctually provide them according to contents requested by tax administration agencies.

- Additional provisions that state management agencies, organizations and individuals are responsible for failure to provide information on time or provide incomplete information when requested by tax authorities. affect the determination of tax obligations or the time for settlement of tax refund, exemption or reduction of taxpayers in the event that the taxpayer's compensation is incurred under Clause 2, Article 61 and Clause 3, Article 75. Tax management Law.

15. Regarding the duties and powers of a commercial bank or an intermediary payment service provider in Article 30

New point 1: Supplement the duties and powers of commercial banks to collect and pay taxes and other state budget revenues according to Article 56 of the Law on Tax Administration and Decree No. 11/2020 / ND. -CP dated January 20, 1 of the Government regulates administrative procedures in the field of State Treasury (Point a.2020, Clause 1, Article 1).

Previous: Not regulated.

New point 2: Amending the regulations on duties and powers of a commercial bank for the tax amount and state budget revenues that are late or inadequately paid into the state budget due to the fault of commercial banks. The commercial bank shall be responsible for the payment of late payment interest in accordance with the Law on Tax Administration (Point a.4, Clause 1, Article 30).

Previously: At Point b, Clause 4, Article 5 of Circular No. 84/2016 / TT-BTC stipulates: In case the bank does not comply with the request of the payment order of the organization or individual using the payment service; to coordinate with the relevant banks or State Treasury agencies to recover the wrongly transferred or excess amounts when performing payment transactions according to the provisions of law; compensate for damage caused by their fault in accordance with the law.

New point 3: Amend the regulations, duties and powers of the commercial bank to notify, check to the relevant units to handle errors as prescribed and not be refunded. tax paid to taxpayers if information has been passed to the State Treasury. Particularly, the commercial bank where the State Treasury opened its account shall compare with the State Treasury about the documents of remittance into the budget (Point a.5, Clause 1, Article 30).

Previously: At Point dd, Clause 1, Article 17 of Circular No. 84/2016 / TT-BTC stipulates: In case the taxpayer makes the same electronic tax payment transaction 2 times or more for 1 payment in a day. then, the taxpayer shall contact the taxpayer's bank or State Treasury to request a one-time tax adjustment. In case the tax amount of the duplicate transaction has been recorded and remitted into the state budget, the taxpayer may choose to have such amount paid for the remaining obligations or request a refund in accordance with regulations of law. tax.

New point 4: Adding duties and powers of commercial banks that have joined the web portal of tax administration agencies to query information according to the collection identification code at the electricity portal. tax authority to record on the voucher of remittance into the state budget. Do not cancel a money order when the tax information has been transferred to the web portal of the tax authority (Point b.2 Clause 1 Article 30).

Previously: Not specified about this content.

New point 5: Amending the current regulations on the tasks of commercial banks to build an information technology system to meet the standard of data messages and information exchange in accordance with the format of messages by regulators. tax issued. Keep confidential and only use information on collection and payment of state budget of taxpayers and customs declarants provided by tax authorities on the web portal of tax authorities to collect home budget. country (Point b.3, Clause 1, Article 30).

Previously: At Points a and b, Clause 3, Article 5 of Circular No. 84/2016 / TT-BTC stipulates: Commercial banks implement cooperation agreements to coordinate budget collection with the General Department of Taxation and is responsible for exploitation. and keep confidential information related to State budget collection and remittance provided by tax authorities through the web portal of General Department of Taxation.

New point 6: Supplement the responsibilities of the intermediary payment service providers in collecting and paying taxes and other revenues belonging to the state budget (Point c, Clause 1, Article 30).

Previously: There are no specific regulations on responsibility for providers of intermediary payment services in tax collection and payment.

New point 7: Additional regulations on responsibility for providing information about taxpayers' payment accounts opened at banks to tax authorities (Clause 2 Article 30).

Previously: There is no such regulation.

16. Purchase information, documents and data of suppliers to serve tax administration

New point: Additional regulations on purchasing information, documents and data of suppliers to serve tax administration. This regulation allows tax authorities and customs authorities to use funds provided by the state budget to purchase information, documents and data provided by the units to serve the tax administration and handle behaviors. violating tax laws and customs laws (Article 40 of Decree 126/2020 / ND-CP).

Previously: There is no such regulation.

17. Contents of the mechanism Prior agreement on tax calculation method (APA) for enterprises with associated transactions (Article 41)

17.1. Regarding the provision of application of prior agreement on method of tax calculation price determination

New point: Adding a provision that the application of prior agreements on methods of determining taxable prices must comply with the principles specified in Clause 6, Article 42 of the Law on Tax Administration, specifically:

- Based on the request of the taxpayer, the consensus between the tax authority and the taxpayer under a unilateral, bilateral and multilateral agreement between the tax authority, the taxpayer and the foreign or regional tax authority. relevant territory;

- Must be based on taxpayers' information, verifiable commercial databases ensure legality;

- Must be approved by the Minister of Finance before implementation; Bilateral and multilateral agreements involving foreign tax authorities shall comply with the provisions of law on international treaties and international agreements.

Previously: There is no such regulation.

17.2. Regarding the procedural steps / procedures in handling the application for APA

New point: Adding regulations on procedural steps / procedures in resolving the application for APA, including: Consultation before submitting a formal APA application (if any); Submit a formal application for APA; Submit a request for bilateral agreement (in case of a request for a bilateral or multilateral APA); The taxpayer's obligation to submit annual APA reports (and ad hoc APA reports, if applicable); The procedures for requesting extension, modification, revocation, and cancellation of APA (if any).

Previously: Consultation of the General Department of Taxation before submitting the application for official APA: Previously, according to Article 8 of Circular No. 201/2013 / TT-BTC, consultation step before submitting the main application. This is required in the processing of a taxpayer's request for an APA. Now, according to Decree No. 126/2020 / ND-CP, this step is optional but depends on the needs of the taxpayer.

17.3. Specific provisions on the authority to approve and sign APA

New point: On the basis of appraisal results, discussing and negotiating with taxpayers (in the case of unilateral APA) or with partner tax authorities and taxpayers (in the case of bilateral APA or multilateral APA) Regarding the APA content, the General Department of Taxation develops a draft APA and submits it to the Ministry of Finance's leadership for approval and signing of the APA. For bilateral and multilateral APA agreements with the participation of foreign tax authorities, the Ministry of Finance shall consult the Ministry of Foreign Affairs, the Ministry of Justice and relevant agencies and submit them to the Government and the Prime Minister. Government for comments on the signing of APA according to the procedures and order of signing international treaties, international agreements in accordance with the law on the signing of international treaties, international agreements.

Previously: Decree No. 83/2013 / ND-CP previously regulated the Ministry of Finance to approve and assign the General Department of Taxation to sign APA.

17.4. About the APA's effectiveness

New point: The effective date of APA is specified in Clause 16 Article 3 of the Law on Tax Administration. For bilateral or multilateral APAs related to tax administration of foreign tax authorities, the Ministry of Finance shall report to the Government for consideration and decision.

Previously: Previous Decree No. 83/2013 / ND-CP stipulates that the signed APA is effective for a period of up to 05 years and can be extended for no more than 05 subsequent years; The effective date shall not be prior to the date the taxpayer submits the application for APA./.

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