The Tax Management Law No 38/2019/QH14 was ratified by National Assembly dated June 13, 2020 and took effect from July 1, 2020. The promulgation of the Law on Tax Management has ensured the inheritance of current provisions of the Law on Tax Management (Law on Tax Management No. 78/2006/QH11, Law amending and supplementing articles of the Law on Tax Management 21/2012/QH13) still valid for implementation and supplementing new regulations to meet requirements of the socio-economic development in the new period and reform of administrative procedures, in accordance with international commitments in the process of international integration.
On November 19, the Government issued Decree 126/2020/ND-CP detailing a number of articles of the Law on Tax Management, effective from December 5, 2020, including nine chapters and 44 articles. The formulation of Decree 126/2020/ND-CP stipulating articles of the Law on Tax Management is necessary to specify 28 articles, clauses and points of the Law on Tax Management No. 38/2019/QH14 submitting to the Government specific regulations, except for the provisions on sanctioning of administrative violations in tax and invoices, sanctioning administrative violations in customs.
Speaking at the conference, Deputy Director General Luu Manh Tuong requested that to ensure the implementation of the Law on Tax Management No. 38/2019/QH14 and implement it effectively, covering the functions and duties, jurisdictions and responsibilities of the competent State authorities and relevant agencies, as well as the rights and obligations of taxpayers, and customs authorities across the sector should study specific regulations. If any problem arises, it is necessary to report immediately to the General Department of Vietnam Customs (Import-Export Duty Department) for guidance.
At the same time, local customs units must disseminate, thoroughly grasp and widely disseminate the regulations related to the customs sector in the Law on Tax Management No. 38/2019/QH14 like regulations related to tax declaration and tax calculation for import and export goods; the location for submitting dossiers of tax declaration; cases that customs authority calculate tax or announce on tax; impose tax on imported and exported goods; classify tax refund dossiers for import and export goods subject to inspection before tax refund for the business community, customs declarants and taxpayers to know and comply with the regulations.
Deputy Director General Luu Manh Tuong suggested the units organise training on the contents of the Tax Management Law No. 38/2019/QH14 and Decree 126/2020/ND-CP for all officials and the business community. After Decree 126/2020/ND-CP takes effect, if any problem arises, it was necessary to discuss with the Import-Export Duty Department for guidance.
Also at the conference, some contents were requested by leaders of the General Department of Vietnam Customs to carefully study and apply effectively in practice such as regulations on handling the amount of tax, late payment interest, and fines; tax debt relief, tax debts cancellation, late payment interest and fines.
A representative of the Import-Export Duty Department said the Law on Tax Management No. 38/2019/QH14 amended and supplemented cases of tax debt relief, tax debt cancellation, late payment and fines. To be clear and transparent in tax debt relief and cancellation, the Government recently issued Decree No. 126/2020/ND-CP specifying the composition of dossiers, time, and procedures for each specific case.
Regulations on charge off the amount of debts need to pay to the State budget, the decree clearly stipulates that the payers of other revenues belonging to the State budget were allowed to charge off the amount of debt paid to the State budget if it fell into cases specified in Article 83 of The Law on Tax Management unless other legal documents of each revenue have other regulations.
By Nụ Bui/Thanh Thuy
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