18/02/2021 0 Comments 0

Temporary exportation procedures

Temporary exportation procedures   1. Customs dossier: a) The ATA carnet issued by VCCI according to the form in Appendix I enclosed herewith; b) The license for temporary exportation of goods and the notice of inspection results as prescribed by law: 01 original. The customs declarant may submit the photocopy if it is required according to specialized regulations or there is no requirement for submission of the original or photocopy; c) The competent authority’s certification of the event prescribed in Clause 7 Article 3 hereof: [...]

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16/02/2021 0 Comments 0

Issue of criteria and indicators for risk management

Issue of criteria and indicators for risk management   1. Based on the reality, the General Department of Taxation shall develop and present the criteria to the Ministry of Finance to assess the tax law and taxpayer’s risk to meet the tax management in each period and in accordance with the current regulations of tax law and state management policies, including: – Criteria for assessment of taxpayer’s compliance with tax law; – Criteria for assessment and rating of taxpayer’s risk level; – Criteria for [...]

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12/02/2021 0 Comments 0

Coordinated exchange of information with competent bodies

Coordinated exchange of information with competent bodies   1. The tax authorities shall exchange and provide information with the competent bodies and units of relevant Ministries and sectors based on the current regulations of law and the Joint Circular between the Ministry of Finance and the relevant Ministries and sector on exchange and provision of information for state management of tax and finance. The tax authorities at all levels may sign the coordination regulations with the competent bodies and units at the [...]

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09/02/2021 0 Comments 0

Management of information about taxpayer’s dossier

Management of information about taxpayer’s dossier   1. The taxpayer’s dossier is the information about the establishment and registration of business, tax, reality of business and production, financial report, tax declaration dossiers, reports on management of printed matters of tax, compliance with tax law and other relevant regulations of law; result of management operation of tax authorities and other information related to the taxpayers. The General Department of Taxation shall develop and centrally manage the information system about taxpayer’s dossier in the [...]

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08/02/2021 0 Comments 0

Application of information technology in risk management

Application of information technology in risk management   1. The database system of tax operation information is centrally managed at the General Department of Taxation to ensure the information as a basis for risk assessment is fully gathered and updated, including: a) General information of the taxpayers; b) Information on tax declaration dossier and grounds for tax calculation; c) Management of risk dossiers in tax registration, declaration, payment, tax debt, tax refund and tax exemption or reduction, creation, printing, issue, management and use of [...]

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05/02/2021 0 Comments 0

Risk management in operational activities of tax authorities

Risk management in operational activities of tax authorities   The tax authorities shall apply the measures and techniques of risk management in the operational activities: Tax registration, declaration, payment; management of tax debt and enforcement of administrative decision on tax; tax refund; tax verification and inspection; creation, printing, issue, management and use of printed materials of tax, including: 1. Application of criteria for risk management; 2. Collection and development of database system related to the taxpayers; application of information technology in risk management; 3. [...]

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02/02/2021 0 Comments 0

Scope of regulation

Scope of regulation   This Circular provides for the application of risk management in tax management of the tax authorities at all levels to assess the compliance with the tax law from the taxpayers in tax management operations, including: Tax registration, declaration, payment, tax debt and enforcement of implementation of administrative decisions on tax, tax refund, tax verification and inspection, creation, printing, issue, management and use of printed matters of tax and other tax management operations during the implementation of operations, [...]

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29/01/2021 0 Comments 0

Scope and regulated entities

Scope and regulated entities   1. This Circular deals with fees for assessment of contents of non-commercial documents for issuance of publishing permit, charges for issuance of permit for import of non-commercial publications and charges for registering import of publications for business and collection, transfer, management and use thereof. 2. This Circular applies to: a) Applicants for issuance of the permit for publishing of non-commercial documents; applicants for issuance of the permit for import of non-commercial publications, and registration of import of publications [...]

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26/01/2021 0 Comments 0

Rate of registration charge (%)

Rate of registration charge (%)   1. The rate of 0.5% applies to real property. 2. The rate of 2% applies to firearms for hunting, training and sporting. 3. The rate of 1% applies to water-borne vehicles, barge, motorboat, tugboat, ship, yacht and aircraft. 4. The rate of 2% applies to motorcycle. Except: a) Motorcycles registered under organizations or individuals in centrally-affiliated cities, in provincial cities or in towns where the provincial People’s Committee is based, to which the initial registration rate of 5% applies. The [...]

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22/01/2021 0 Comments 0

Properties subjected to the registration charge

Properties subjected to the registration charge   1. Real property: a) Buildings: residential houses, business establishments, constructions for other purposes. b) Land: agricultural and non-agricultural lands, as defined in the Land Law, under the management and use of organizations, households and individuals (regardless of the construction of a structure on such lands). 2. Firearms for hunting, training and sporting. 3. Ships, including barges, motorboats, tugboats. 4. Ships, including yachts, of which the registration of ownership or use with state management agencies is mandatory. 5. Aircrafts. 6. Two-wheel or [...]

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