1.1 Article 1.- Governing scope1.2 Article 2.- Subjects of application1.3 Article 3.- Tax administration contents1.4 Article 4.- Tax administration principles1.5 Article 5.- Interpretation of terms1.6 Article 6.- Rights of taxpayers1.7 Article 7.- Obligations of taxpayers1.8 Article 8.- Responsibilities of tax administration agencies1.9 Article 9.- Powers of tax administration agencies1.10 Article 10.- Responsibilities of the Finance Ministry in tax administration1.11 Article 11.- Responsibilities of People's Councils and People's Committees in tax administration1.12 Article 12.- Tax consulting councils in communes, wards or townships1.13 Article 13.- Responsibilities of other state agencies in tax administration1.14 Article 14.- Responsibilities of the Vietnam Fatherland Front, socio-political-professional organizations, social organizations and socio-professional organizations for participating in tax administration1.15 Article 15.- Responsibilities of information and press agencies in tax administration1.16 Article 16.- Responsibilities of other organizations and individuals to participate in tax administration1.17 Article 17.- International cooperation in tax administration1.18 Article 18.- Building of the tax administration force1.19 Article 19.- Modernization of tax administration1.20 Article 20.- Organizations providing services of carrying out tax procedures
2.1 Article 21.- Tax registrants2.2 Article 22.- Time limit for tax registration2.3 Article 23.- Tax registration dossiers2.4 Article 24.- Places for submission of tax registration dossiers2.5 Article 25.- Responsibilities of tax agencies and tax officers for receiving tax registration dossiers2.6 Article 26.- Grant of tax registration certificates2.7 Article 27.- Changes in tax registration information2.8 Article 28.- Use of tax identification numbers2.9 Article 29.- Invalidation of tax identification numbers
3.1 Article 30.- Principles of tax declaration and calculation3.2 Article 31.- Tax declaration dossiers3.3 Article 32.- Deadlines and places for submission of tax declaration dossiers3.4 Article 33.- Prolongation of time limit for submitting tax declaration dossiers3.5 Article 34.- Making additional declarations in tax declaration dossiers3.6 Article 35.- Responsibilities of tax administration agencies and tax administration officers in receiving tax declaration dossiers
4.1 Article 36.- Principles for tax assessment4.2 Article 37.- Tax assessment for taxpayers that pay taxes by the declaration method in case of violation of tax law4.3 Article 38.- Tax assessment for business households and individuals that pay taxes by the tax presumption method4.4 Article 39.- Tax assessment for imported goods and exported goods4.5 Article 40.- Responsibility of tax administration agencies in tax assessment4.6 Article 41.- Responsibility of taxpayers to pay assessed tax amounts
5.1 Article 42.- Time limit for tax payment5.2 Article 43.- Currency for tax payment5.3 Article 44.- Places and modes of tax payment5.4 Article 45.- Order of paying taxes and fines5.5 Article 46.- Determination of tax payment date5.6 Article 47.- Handling of overpaid tax amounts5.7 Article 48.- Tax payment in the course of settlement of complaints or institution of lawsuits5.8 Article 49.- Prolongation of the tax payment time limit5.9 Article 50.- Competence to prolong the tax payment time limit5.10 Article 51.- Dossiers for tax payment time limit prolongation5.11 Article 52.- Receipt and processing of tax payment time limit prolongation dossiers
6.1 Article 53.- Fulfillment of the tax payment obligation by persons on exit6.2 Article 54.- Fulfillment of the tax payment obligation in case of dissolution, bankruptcy or termination of operation6.3 Article 55.- Fulfillment of the tax payment obligation by reorganized enterprises6.4 Article 56.- Inheritance of the tax payment obligation of individuals who are dead, have lost their civil act capacity or are missing according to the civil law
7.1 Article 57.- Cases eligible for tax refund7.2 Article 58.- Tax refund dossiers7.3 Article 59.- Responsibilities of tax administration agencies and tax administration officers for receipt of tax refund dossiers7.4 Article 60.- Responsibilities of tax administration agencies for processing of tax refund dossiers
9.1 Article 61.- Tax exemption or reduction9.2 Article 62.- Tax exemption or reduction dossiers9.3 Article 63.- Submission and receipt of tax exemption or reduction dossiers9.4 Article 64.- Time limit for handling tax exemption or reduction dossiers for cases where tax administration agencies decide on tax amounts to be exempted or reduced
10.1 Article 65.- Cases eligible for remission of tax arrears or fines10.2 Article 66.- Dossiers for tax arrear or fine remission10.3 Article 67.- Competence to remit tax arrears or fines10.4 Article 68.- Responsibilities for receipt and handling of tax arrear or fine remission dossiers
11.1 Article 69.- System of information on taxpayers11.2 Article 70.- Building and management of the system of information on taxpayers and collection and processing of information on taxpayers11.3 Article 71.- Responsibilities of taxpayers in supplying information11.4 Article 72.- Responsibilities of concerned organizations and individuals in supplying information on taxpayers11.5 Article 73.- Confidentiality of information on taxpayers11.6 Article 74.- Disclosure of information on tax law violations
13.1 Article 75.- Principles for tax examination and tax inspection13.2 Article 76.- Processing of tax examination and tax inspection results
14.1 Article 77.- Tax examination at offices of tax administration agencies14.2 Article 78.- Tax examination at offices of taxpayers14.3 Article 79.- Rights and obligations of taxpayers in tax examination at offices of taxpayers14.4 Article 80.- Tasks and powers of heads of tax administration agencies that issue tax examination decisions and tax administration officers in tax examination
15.1 Article 81.- Cases subject to tax inspection15.2 Article 82.- Tax inspection decisions15.3 Article 83.- Tax inspection duration15.4 Article 84.- Tasks and powers of tax inspection decision issuers15.5 Article 85.- Tasks and powers of heads and members of tax inspection teams15.6 Article 86.- Obligations and rights of subjects of tax inspection15.7 Article 87.- Tax inspection conclusions
16.1 Article 88.- Application of measures in tax inspection to cases showing signs of tax evasion or tax fraud16.2 Article 89.- Collection of information on acts of tax evasion or tax fraud16.3 Article 90.- Temporary seizure of documents and exhibits related to acts of tax evasion or tax fraud16.4 Article 91.- Search of hiding places of documents and exhibits related to acts of tax evasion or tax fraud
17.1 Article 92.- Cases subject to enforcement of tax administrative decisions17.2 Article 93.- Measures of enforcing tax administrative decisions17.3 Article 94.- Competence to decide on enforcement of tax administrative decisions17.4 Article 95.- Decisions on enforcement of tax administrative decisions17.5 Article 96.- Responsibilities for organizing the execution of decisions on enforcement of tax administrative decisions17.6 Article 97.- Enforcement by the measure of deducting money from accounts of entities subject to enforcement of tax administrative decisions17.7 Article 98.- Enforcement by the measure of deducting part of salaries or incomes17.8 Article 99.- Enforcement by the measure of distraining assets or auctioning distrained assets17.9 Article 100.- Enforcement by the measure of confiscating money or other assets of enforcees currently held by other organizations or individuals17.10 Article 101.- Enforcement by the measure of stopping customs procedures for imported goods17.11 Article 102.- Enforcement by the measure of revoking tax identification numbers; suspending the use of invoices; revoking business registration certificates, establishment and operation licenses or practice licenses
18.1 Article 103.- Taxpayers' acts of violation of tax law18.2 Article 104.- Principles and procedures for handling tax law violations18.3 Article 105.- Sanctioning of acts of violating tax procedures18.4 Article 106.- Sanctioning of acts of late tax payment18.5 Article 107.- Sanctioning of acts of making incorrect declarations to reduce payable tax amounts or increase refundable tax amounts18.6 Article 108.- Sanctioning of acts of tax evasion or tax fraud18.7 Article 109.- Competence to sanction tax law violations18.8 Article 110.- Statute of limitations for sanctioning tax law violations18.9 Article 111.- Exemption from sanctioning of tax law violations18.10 Article 112.- Handling of tax law violations committed by tax administration agencies18.11 Article 113.- Handling of tax law violations committed by tax administration officers18.12 Article 114.- Handling of violations committed by commercial banks, other credit institutions or tax payment guarantors18.13 Article 115.- Handling of tax law violations committed by concerned organizations and individuals
19.1 Article 116.- Complaints and denunciations19.2 Article 117.- Institution of legal actions19.3 Article 118.- Responsibilities and powers of tax administration agencies in handling tax-related complaints or denunciations
20.1 Article 119.- Implementation effect20.2 Article 120.- Implementation detailing and guidance
Law Firm . 2005
