Not being fined if you follow the instructions of the tax authorities is a notable content mentioned in the Tax Administration Law 2019 passed by the National Assembly on June 13, 2019.
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Law No. 38/2019/QH14 dated June 13, 2019 of the National Assembly on Tax Administration providing for tax registration, tax declaration and payment, tax exemption and reduction, tax refund and penalties for administrative violations in the field of management tax.

Accordingly, taxpayers have the following benefits:

– Not be sanctioned for tax-related administrative violations, and not be charged late payment interest if they follow the guiding documents and handling decisions of tax authorities or competent state agencies;

– Support and guide the implementation of tax payment; Provide information and documents to fulfill tax obligations and benefits;

– Receive documents related to tax obligations when conducting inspection, examination and audit;

– Request tax authorities to explain tax calculation, tax assessment, request assessment of quantity, quality and type of imported and exported goods;

– To keep information confidential;

– Enjoy tax incentives, tax refund, know tax refund settlement deadline, non-refundable amount and legal basis for non-refundable amount;

– Receive tax treatment decisions, tax inspection records, tax inspection, request explanations, reserve opinions in inspection and inspection records…

– To be compensated for damage caused by tax administration agencies or tax administration officials;

– To lodge complaints or initiate lawsuits against administrative decisions or acts related to their legitimate rights and interests;

– To look up, view and print all electronic documents that they have sent to the electronic portal of tax administration on electronic transactions;…

– The Tax Administration Law 2019 also stipulates prohibited acts in tax administration such as collusion, hooking up, cover-up between taxpayers and tax administration officials, tax administration agencies to transfer prices and evade taxes. ; causing trouble, harassing taxpayers, etc. The sale of goods, provision of services without issuing invoices as prescribed by law, illegal use of invoices and illegal use of invoices are also prohibited.

The deadline for submitting tax declaration dossiers is the 20th day of the month following the month in which the tax liability arises, in the case of monthly declaration and payment; is the last day of the first month of the quarter following the quarter in which the tax liability arises in the case of quarterly declaration and payment. For a tax with an annual tax period, the deadline for filing a tax return is the last day of the tax year. the 3rd month from the end of the calendar year or fiscal year for the annual tax finalization file…

This law takes effect from July 1, 2020.

This law:

– Expiration of the Law on Tax Administration 2006; Law amending and supplementing a number of articles of Law on Tax Administration 2012;

– Partially invalidate the Law amending and supplementing a number of articles of the Law on Taxation 2014; Law amending and supplementing a number of articles of Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration 2016.

– Supplementing the Law on Accounting 2015.

Accordingly, compared with the old Law, this Law adds a policy of “tax exemption” for individuals whose PIT payable from salary and wages after finalization is not more than 50,000 VND (Article 79).

In addition, the new Law also adds a policy of “tax debt freeze”, applicable to cases, including: taxpayers are dead, missing or have lost their civil act capacity; the taxpayer is in the process of dissolution; the taxpayer has filed a petition to open bankruptcy proceedings; taxpayers give up business addresses; the taxpayer has had its business license revoked (Article 83).

The above “tax debt freeze” cases will not be charged late payment interest (Clause 6, Article 59).

Regarding personal MST, when an individual identification number is issued to the entire population, that identification number will replace the current personal MST (Clause 7, Article 35).

Regulations on electronic invoices and documents of this Law take effect from July 1, 2022; encourage agencies, organizations and individuals to apply this Law’s regulations on electronic invoices and documents before July 1, 2022.

Law on Tax Administration No. 78/2006/QH11, which has been amended and supplemented with a number of articles under Law No. 21/2012/QH13, Law No. 71/2014/QH13 and Law No. 106/2016/QH13, expires from the date of issue. This Law takes effect, except for the case specified in Clause 1, Article 152 of this Law.

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