- Amendment of Tax Administration Principles
According to Article 5, Clause 2, Law No. 56/2024/QH15, the tax administration principles are amended and supplemented as follows:
- Tax officials must process files based on:
o Documents, records, and information provided by the taxpayer.
o The database of the tax authority.
o Information from competent government agencies related to the taxpayer.
o The results of risk management applications in tax administration. - Tax officials must ensure compliance with their duties and legal regulations.
- Supplementing the Taxpayer's Responsibility to Provide Information
According to Clause 4, Article 6, Law No. 56/2024/QH15, amending Article 17, Clause 2 of the 2019 Tax Administration Law, the taxpayer must:
- Accurately, truthfully, and fully declare and submit tax documents on time.
- Be legally responsible for the accuracy, truthfulness, and completeness of the tax records and documents provided to the tax authority during the processing of the tax files.
- Tax Registration, Tax Declaration, and Tax Payment Obligations of Foreign Suppliers
According to point (a), Clause 5, Article 6, Law No. 56/2024/QH15, amending Clause 4, Article 42 of the 2019 Tax Administration Law: For e-commerce activities, digital platform-based businesses, and other services provided by foreign suppliers, the foreign supplier is required to register for tax, file tax declarations, and pay taxes in Vietnam, or designate another party to perform these duties in accordance with the regulations set forth by the Minister of Finance. - E-commerce Platforms Must Declare and Pay Taxes on Behalf of Sellers
According to point (b), Clause 5, Article 6, Law No. 56/2024/QH15, amending Clause 4a, Article 42 of the 2019 Tax Administration Law:
- From April 1, 2025, e-commerce platforms, digital platforms with payment functions, and other digital economy organizations must: Withhold, declare, and pay taxes on behalf of sellers (business households, individual businesses).
- If business households or individual businesses on these platforms are not subject to withholding, tax declaration, or tax payment on behalf, they must self-register for tax, file tax declarations, and pay taxes.
- Amendment of Regulations on Supplementary Tax Declarations
According to Clause 6, Article 6, Law No. 56/2024/QH15, supplementing regulations on supplementary tax declarations within 10 years from the tax filing deadline, in Article 47 of the 2019 Tax Administration Law:
- Taxpayers may supplement their tax documents within 10 years from the tax filing deadline for the relevant tax period if they discover errors, provided that:
o It is before the tax authority issues a decision to audit or inspect.
o The documents are not within the scope of the audit or inspection. - From December 18, 2024, taxpayers will no longer be allowed to supplement their tax documents if the tax authority or a competent authority has issued a decision to audit or inspect at the taxpayer’s premises, or has issued a conclusion or decision on tax handling after the audit or inspection.
- Amendment of the Calculation Method for Late Payment Interest on Taxes
According to Clause 7, Article 6, Law No. 56/2024/QH15, amending the calculation method for late payment interest on taxes in point (b), Clause 2, Article 59 of the 2019 Tax Administration Law:
The period for calculating late payment interest on taxes will be counted continuously from the day following the tax payment deadline or the extended deadline, until the day just before the overdue tax amount is paid into the state budget. - Abolition of the Right to Request Tax Authorities to Pay Interest on Overpaid Taxes
According to Clause 8, Article 6, Law No. 56/2024/QH15: Taxpayers no longer have the right to request the tax authority to pay interest on overpaid tax amounts, late payment interest, or penalties that have been paid in excess of the tax, late payment interest, or penalties, as determined by the competent authority's decision. - Authority to Decide on Tax Refunds
According to Clause 11, Article 6, Law No. 56/2024/QH15, amending Clause 1, Article 76 of the 2019 Tax Administration Law regarding the authority to decide on tax refunds:
From January 1, 2025, in addition to the Director General of the General Department of Taxation and the Director of the Tax Department, the Head of the Tax Sub-department and the Head of the Regional Tax Sub-department will also have the authority to decide on tax refunds for cases of tax refunds in accordance with tax laws. - Supplementing Regulations on the Reception and Feedback of Tax Refund Files
The tax authority managing the taxpayer directly is responsible for receiving tax refund files for cases eligible for tax refunds under the law. It must apply risk management, issue internal procedures, and utilize information technology to classify tax refund files. These tax refund files may be processed according to regulations on pre-refund or be subject to verification before the refund. The tax authority will also receive files for refunding overpaid amounts in cases of corporate income tax or personal income tax finalization.
This law takes effect from January 1, 2025.
