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blue-check 2019 Law on Tax administration

Law No. 38/2019/QH14 dated June 13th, 2019 of the National Assembly on Tax administration
Posted: 1/7/2019 2:27:50 PM | Latest updated: 27/8/2022 11:06:42 AM (GMT+7) | LuatVietnam: 4744 | Vietlaw: 428
VietlawOnline

This Law provides for tax registration, tax declaration, tax payment, tax exemption, tax reduction, tax refund, and actions against tax-related administrative violations.

Accordingly, in comparison with the earlier Law, this Law supplements the policy on “tax remission” with regard to individuals whose annual personal income tax payable on salary or wage is VND 50.000 or smaller (Article 79).

In addition, this new Law also supplements the policy on “tax chargeoff” applicable to these cases: The taxpayer is dead or declared dead, missing or incapacitated by the court; the taxpayer submits a dissolution decision; the taxpayer has filed for bankruptcy; the taxpayer no longer does business at the registered address; the taxpayer’s certificate of business registration has been revoked (Article 83).

The aforesaid cases entitled to the “tax chargeoff” shall not be charged late payment interest (Clause 6 Article 59).

Regarding personal tax identification numbers (TINs), personal identification numbers shall replace TINs when they are issued to the whole population (Clause 7 Article 35).

This Law comes into force from July 1st, 2020.

Regulations on electronic documents and invoices of this Law come into force from July 1st, 2022; organizations and individuals are recommended to apply regulations on electronic documents and invoices in this Law before July 1st, 2022.

The Law on Tax administration No. 78/2006/QH11status1 , which has been amended by Law No. 21/2012/QH13status1 , Law No. 71/2014/QH13status2 and Law No. 106/2016/QH13status2 , ceases to be effect from the effective date of this Law, except for the cases specified in Clause 1 Article 152 of this Law.

Xem Văn bản hợp nhất số 14/VBHN-VPQH ngày 4/7/2019.
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Related documents

Penalty document

red-check 125/2020/NĐ-CPRegulations on administrative penalties for tax or invoice-related violations

Information

Effective Date 1-Jul-2020
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 428

Files attachment

enflag pdficon LL38_13062019QH14[ENGLISH].pdf

Timeline

Tax declaration

blue-check Amendments to the regulation on the minimum ratio of provisional CIT to be paid
blue-check Key amendments in Decree No. 91/2022/ND-CP regarding tax declaration
blue-check
blue-check It is still required to submit tax declaration dossier in case of revocation of enterprise registration certificate
blue-check It is required to use a separate TIN upon paying tax on behalf of a foreign contractor
blue-check How to declare and pay taxes upon contributing capital by brand property right
blue-check How to calculate CIT to be distributed to the locality where a factory is located
blue-check Process of online tax registration for individuals who do not conduct business
blue-check Foreign suppliers may make online tax registration at website https://etaxvn.gdt.gov.vn
blue-check Guidance on procedures for issuance of certificate of eligibility for business in tax procedure services from March 12th, 2022
blue-check Forms and procedures for tax declaration from January 1st, 2022
blue-check Introduction of some new regulations on tax incurred by individual businesses
blue-check Tax authorities may request banks to provide information about accounts of enterprises
blue-check Effective period of an advance pricing agreement is shortened to 3 years
red-check New method for calculation and payment of taxes incurred by individual businesses
blue-check Regulations on assessment of levels of risks of taxpayers from July 2nd, 2021
blue-check Regarding PIT declaration made by representative offices
blue-check Regarding organization of tax administration in Thu Duc city
blue-check Issues relating to taxes on donations received from parent company outside Vietnam
blue-check Regarding taxes incurred by a foreigner who has houses leased in Vietnam