NEWS

06/07/2021 0 Comments 0

Rules for e-transactions in taxation

Rules for e-transactions in taxation   1. The e-transactions in taxation must be transparent, fair, truthful, safe, effective and conformable with the Law on Electronic transaction. 2. The taxpayer who has declared tax electronically must also make other transactions mentioned in Clause 1 Article 1 of this Circular electronically, except for the case in Article 9 of this Circular. 3. Taxpayers and relevant entities who have finished making e-transactions in taxation are not required to apply other methods and the tax procedures are [...]

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02/07/2021 0 Comments 0

Rules for handling complaints

Rules for handling complaints   Sensitive circumstances shall be handled according to the following rules: 1. Following procedures prescribed in legislative documents and this Regulation. 2. Handling the cases in the order of ranks of tax officials and tax authorities. 3. Refusing illegitimate complaints. 4. Conducting at the premises of taxpayers as prescribed in the Law on Inspection; the Law on Tax administration; procedures for inspection and guiding documents.   Article 5. Some sensitive circumstances in which complaints are likely:   1. The circumstance handled by the inspectorate is [...]

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29/06/2021 0 Comments 0

Deducting, declaring, paying tax incurred by property lessors

Deducting, declaring, paying tax incurred by property lessors   1. The lessor declares tax directly: Property lessors who declare tax directly are persons who sign lease contract with other persons; persons who sign lease contract with organizations other than business organizations (regulatory agencies, associations, international organizations, embassies, consulates, etc.); person who signs lease contract with enterprises, business organizations which do not require the lessee to pay tax on the lessor’s behalf. a) Tax declaration principles – The lessor shall declare VAT and/or PIT if [...]

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25/06/2021 0 Comments 0

Tax declaration by businesspersons paying flat tax

Tax declaration by businesspersons paying flat tax   1. Tax declaration principles: a) Persons who pay flat tax shall declare tax once per year at the Sub-departments of taxation of the district where their business premises are located and are not required to make annual tax statements. b) Flat tax payers using invoices of tax authorities shall declare and pay taxes on revenues on the invoices quarterly in addition to the flat revenue. c) In case a businessperson engages in business cooperation with an [...]

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22/06/2021 0 Comments 0

Tax accounting method applied by persons leasing property

Tax accounting method applied by persons leasing property   1. Applied principles: a) Persons leasing property (hereinafter referred to as lessors) are those who earn revenue from the lease of their property, including: housing, premises, stores, workshops, warehouses, depots exclusive of accommodation services; lease of means of transport, machinery and equipment without operators; lease of other property without associated services. Accommodation services not included in property lease mentioned in this point include: provision of short-term lodging establishments for tourists and other guests; provision [...]

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18/06/2021 0 Comments 0

Taxpayers

Taxpayers   1. Taxpayers mentioned in Chapter I of this Circular are residents including individuals, groups of individuals, and households who manufacture and/or trade in goods, services in any field and sector prescribed by law (hereinafter referred to as businessperson or businesspeople). The business fields and sectors also include: a) Independent practice in the fields and sectors that are permitted in the practising certificate or license as prescribed by law. b) Acting as a lottery, insurance, multi-level marketing agent who directly signs a [...]

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14/06/2021 0 Comments 0

Relationship between T-VAN service providers and taxpayers

Relationship between T-VAN service providers and taxpayers   The relationship between a T-VAN service provider and a taxpayer is determined according to the T-VAN service contract. 1. Rights and obligations of providers of T-VAN services a) A provider of T-VAN services has the right to: – Sign contracts with taxpayers to provide T-VAN services, which specify responsibility of both parties for contents of electronic documents. – Refuse to provide T-VAN services for entities that are unqualified or violate the contracts. – Collect payment for T-VAN services [...]

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10/06/2021 0 Comments 0

Procedures for registering T-VAN services

Procedures for registering T-VAN services   1. Taxpayers may use T-VAN services while following electronic tax procedures. 2. Taxpayers shall make a T-VAN service registration form (form 01/DK-T-VAN enclosed herewith) and send it to the web portal of General Department of Taxation via the T-VAN service provider. 3. Right after the registration form is received, the tax authority shall send a notification (form 03/TB-TDT enclosed herewith) to the T-VAN service provider to send it to the taxpayer. If the registration is granted, the tax [...]

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07/06/2021 0 Comments 0

Sending notifications and documents of tax authorities

Sending notifications and documents of tax authorities   1. Types of notifications and documents of tax authorities: a) Notifications of the web portal of General Department of Taxation include all feedbacks sent by the website to taxpayer, confirmations of receipt of electronic tax documents from taxpayers. b) Notifications of tax authorities include all notifications to taxpayers of the progress and result of processing tax documents of taxpayers, instructions, requests for explanation and additional information/documents sent to taxpayers according to regulations of law on [...]

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04/06/2021 0 Comments 0

Making and sending electronic claim for tax refund

Making and sending electronic claim for tax refund   1. The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of this Circular in order to claim tax refund tax electronically. 2. The taxpayer shall make and send the claim documents using one of the following methods: a) If the tax declaration already includes the claim for tax refund: claim documents shall be made and send together with the electronic tax declaration. b) If claim documents consist [...]

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