THE GOVERNMENT ------- SOCIALIST RE

THE GOVERNMENT
------- SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 85/2007/ND-CP Hanoi, May 25, 2007

DECREE
DETAILING THE IMPLEMENTATION OF A NUMBER OF ARTICLES OF THE LAW ON TAX ADMINISTRATION
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration;
At the proposal of the Minister of Finance,
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.- Scope of regulation
1. This Decree details the implementation of a number of articles of the Law on Tax Administration applicable to the management of taxes, charges, fees, land and water surface rents, land use levy, revenue collected from the exploitation of mineral resources and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.
2. Policies on modernization of tax administration, building of the tax administration force, handling of tax law violations and coercive enforcement of tax administrative decisions are provided for in other legal documents.
Article 2.- Taxpayers
Taxpayers referred to in this Decree include:
1. Organizations, households and individuals that pay taxes, charges, fees or other revenues of the state budget according to law.
2. Organizations that are tasked to collect charges and fees belonging to the state budget.
3. Organizations and individuals that withhold tax; organizations and individuals that carry out tax procedures on behalf of taxpayers, including:
a/ Organizations and individuals being Vietnamese parties to contracts with foreign organizations and individuals that conduct business in Vietnam not under the investment law and do not practice the Vietnamese accounting regime;
b/ Organizations and individuals withholding tax when paying incomes to persons who have incomes liable to income tax on high income-earners;
c/ Organizations acting as shipping agents or agents for foreign carriers and responsible for withholding enterprise income tax on activities of shipping cargoes from Vietnamese seaports to overseas seaports or between Vietnamese seaports;
d/ Organizations providing services of carrying out tax procedures;
e/ Agents for carrying out customs procedures for imported goods and exported goods;
f/ Organizations and individuals providing postal and international express mail services in case they pay taxes on behalf of tax-paying organizations and individuals;
g/ Credit institutions or other organizations operating under the Law on Credit Institutions in case of guaranteeing tax payment for tax-paying organizations and individuals.
Article 3.- Tax collection mandate
1. Tax administration agencies may mandate other agencies, organizations and individuals to collect some taxes according to the regulations of the Ministry of Finance.
2. Tax collection mandate must be effected through contracts between heads of tax administration agencies and agencies, organizations or individuals mandated to collect taxes.
3. Parties mandated to collect taxes shall notify and urge taxpayers to pay taxes under tax collection mandate contracts; issue tax receipts to taxpayers upon collecting taxes; remit collected tax amounts into State Treasury accounts of tax administration agencies; finalize collected tax amounts and tax receipts with tax administration agencies; monitor and report to tax administration agencies on new taxpayers or changes in the business scale and lines of taxpayers in localities where they are mandated to collect taxes.
4. Tax administration agencies shall publicly notify cases of mandated tax collection to taxpayers for information and implementation; supply tax receipts to agencies, organizations and individuals mandated to collect taxes, guide, inspect and supervise their collection and remittance of collected tax amounts.
5. Agencies, organizations and individuals mandated to collect taxes defined in this Article enjoy mandated tax collection funds deducted from operating funds of tax administration agencies. The Ministry of Finance shall guide the deduction and use of mandated tax collection funds mentioned in this Clause.
Chapter II
SPECIFIC PROVISIONS
Article 4.- Principles for tax calculation, declaration and payment
1. Except for the cases in which tax administration agencies make tax assessment or calculation under Articles 37, 38 and 39 of the Law on Tax Administration, taxpayers shall calculate tax amounts payable into the state budget they have declared.
2. Taxpayers shall accurately, honestly and fully fill in their tax returns and fully submit vouchers and documents required in tax declaration dossiers to tax administration agencies.
3. If making tax calculation by themselves, taxpayers shall fully pay tax amounts already calculated and declared to tax administration agencies within the time limit for submitting tax declaration dossiers specified in Articles 32 and 33 of the Law on Tax Administration.
4. If tax administration agencies make tax calculation or tax assessment, the tax payment time limit is the time limit stated in tax payment notices or tax collection decisions of tax administration agencies.
Article 5.- Changes in tax registration information
1. In case of a change in information in a submitted tax registration dossier, the taxpayer shall notify it to the direct managing tax agency (stated in the tax registration certificate) within 10 (ten) working days from the date such change occurs.
2. A taxpayer that relocates its office, which leads to the change of the direct managing tax agency, shall fully pay the tax amount declared before relocating its office and is not required to make tax finalization with the tax agency (except for cases in which the time of office relocation coincides with the time of annual tax finalization.
3. In case of changes in information in tax registration certificates, direct managing tax agencies shall withdraw granted tax registration certificates and grant new ones to taxpayers.
Article 6.- Tax declaration dossiers
1. A tax declaration dossier comprises a tax return made according to a form set by the Ministry of Finance and relevant documents used by a taxpayer for making tax declaration and calculation.
2. A tax return must have the following principal contents:
a/ Its type name and code;
b/ Tax period or time of arising of tax liability;
c/ Information on the taxpayer: name, tax identification number and transaction address;
d/ Information on the bases for calculation of the payable tax amount;
e/ Signature of the taxpayer or his/her lawful representative.
Article 7.- Declaration of value-added tax
1. Declaration of value-added tax is specified as follows:
a/ Declaration on a monthly basis, except for cases of declaration upon each time of arising of tax liability specified at Point b of this Clause and tax declaration by the presumption method specified in Article 18 of this Decree.
b/ Declaration upon each time of arising of tax liability is applicable to:
- Exported goods, imported goods;
- Goods and services sold or provided by taxpayers that are engaged in itinerary construction, installation or sale without setting up affiliated units in provincial-level localities other than localities where they are headquartered (hereinafter referred to as extra-provincial business). If making tax declaration several times in a month, taxpayers may register with tax administration agencies to make value-added tax declaration on a monthly basis.
c/ Declaration for annual tax finalization for cases where value-added tax is directly calculated on the basis of added value.
2. Value-added tax declaration dossiers:
a/ A value-added tax declaration dossier comprises:
- Monthly value-added tax declaration;
- List of goods or service sale invoices;
- List of goods and service purchase invoices.
b/ Dossiers of value-added tax declaration upon each time of arising of tax liability are value-added tax declarations for extra-provincial business or customs dossiers for exported goods and imported goods.
c/ Dossiers of declaration for value-added tax finalization are value-added tax finalization declarations and relevant documents.
Article 8.- Declaration of enterprise income tax
1. Declaration of enterprise income tax is specified as follows:
a/ Declaration for temporary calculation on a quarterly basis, except for cases of tax declaration by the presumption method specified in Article 18 of this Decree;
b/ Declaration upon each time of arising of tax liability for enterprise income from the transfer of land use or land lease rights;
c/ Declaration for annual finalization or declaration for tax finalization up to the date of termination of operation of enterprises or expiration of contracts, enterprise ownership transformation or reorganization.
2. Enterprise income tax declaration dossiers:
a/ Dossiers of enterprise income tax declaration for temporary calculation on a quarterly basis are quarterly enterprise income tax declarations.
b/ Dossiers of declaration of enterprise income tax on incomes from the transfer of land use or land lease rights are enterprise income tax declarations for incomes from transfer of land use or land lease rights and relevant documents.
c/ A dossier of declaration for enterprise income tax finalization comprises:
- Declaration for enterprise income tax finalization;
- Annual financial statement or financial statement up to the date of termination of operation or contract, enterprise ownership transformation or reorganization;
- Other documents related to tax finalization.
3. The declaration of withheld enterprise income tax on incomes from securities, agency commission or capital transfer shall be specified by the Ministry of Finance.
Article 9.- Declaration of special consumption tax
1. Declaration of special consumption tax is specified as follows:
a/ Monthly tax declaration is applied to goods (except for imported goods specified at Point b of this

Kết quả (Trung) 1:

政府— — 越南社会主义共和国独立-自由-幸福----------85/2007年/ND-CP 号河内，2007 年 5 月 25 日 法令详细规定如何执行的大量的物品的税收管理法政府2001 年 12 月 25 日依法对组织的政府;根据 2006 年 11 月 29 日法律第 78/2006年/QH11 税务管理;在财政部长的建议法令:第章我一般规定第 1 条.-监管范围1.本法令细节的大量的物品的税收管理适用于税收、 收费、 收费、 土地和水的表面租金，土地管理法实施使用征收、 征收的矿产资源开发和其他收入的国家预算，由税务管理机关依法管理的集合。2.关于税务管理现代化的政策，建设的税收征管力量，税收违法行为的处理和税务行政决定的强制执行为提供其他法律文件中。第二条.-纳税人纳税人所称这项法令包括:1.组织、 家庭和个人支付税收、 收费、 费用或其他收入依法国家预算。2.各组织的任务是收集的收费及收费属于国家预算。3.各组织和个人，扣缴税款;组织和个人开展税收程序代表纳税人，包括:/ 组织和个人正在越南签署合约与外国组织和个人，不是根据投资的法律开展业务的越南并不练习越南会计制度;b / 组织和个人预缴税金时支付收入人士收入应交纳所得税对高收入者;c / 组织充当航运代理或代理外国运营商，并负责扣缴企业所得税税收活动从越南港口航运货物，到海外海港或之间越南海港;d / 组织提供服务的开展税务问题的程序;e / 代理商开展海关办理进口料件和出口的货物;光圈的组织和个人提供邮政和国际特快专递服务，以防他们交税纳税的组织和个人;g / 信用机构或根据法律对信贷机构在保证纳税为纳税的组织和个人的情况下运作的其他组织。第 3 条。-收税任务1.税务管理机关可授权其他机构、 组织和个人收集一些税按照财政部的规定。2.收税任务必须通过合同之间税收管理机构负责人和机构、 组织或个人授权征税，收集。3.缔约方授权来收税应当通知并督促纳税人纳税税收集任务合约;向纳税人征收税款; 对问题税收收入汇收集的税额存入国库账户的税收管理机构;完成收集的税额和税收收入与税收管理机构;监视和报告以税收管理机构对新纳税人或变化的业务规模和线条的地方在哪里，他们受命征收税款的纳税人。4.税收管理机构应当公开通知案件的法定的税收对纳税人信息和执行;供应税收机构、 组织和个人授权来收税，指导、 检查、 监督其收集和收集的税额的汇款。5.各机构、 组织和个人收税在这篇文章中定义的任务享受法定的税收集合资金从业务的税务管理机构资金中扣除。财务部应指导在扣除和本条款所述的已获授权的税收集合资金使用。第二章具体规定第 4 条.-用于计算税金、 宣言和付款的原则1.除了为例税务管理机构作出评税或根据文章 37、 38 和 39 条税收征管法计算纳税人应计算纳税金额支付到他们已宣布的国家预算。2.纳税人应准确，诚实和全面填写其税收返回并充分提交凭证和税务申报档案中须税务管理机构的文件。3.如果自行制作税的计算方法，纳税人应全额缴付税额已计算和申报税务管理机构在提交税务宣言档案中第 32 条和税收管理法 33 指定的时限内。4.如果税收行政机构使税收计算或评税，缴纳税款期限是在缴付税款通知书或税务代理税务集合决定规定的时限。第 5 条.-税务登记信息中的更改1.在的情况下提交的税务登记档案中的信息变化，纳税人应将通知它直接管理税内的机构 (如税务登记证部分所述) 10 (十) 个工作日的日期从该等改变发生时。2.重新定位它的办公室，导致的直接管理税务代理的变化，纳税人应全额缴付税额宣布前搬迁其办公室和不需要使税收定稿与税务代理 (除了办公室搬迁的时间正值年度税收完成之时的情况。3.在的情况下更改信息在税务登记证件，直接管理的税收机构应当撤销授予税务登记证和授予新的纳税人。第 6 条.-税务申报档案1.税收申报档案包括报税表，根据财政部和纳税人用于制造纳税申报和计算的有关文件所规定的形式进行。2.纳税申报表必须具有以下主要内容:其类型名称和代码;b / 纳税期间或时间所产生的税务责任;c / 纳税人信息: 名称、 税务识别号码和交易地址;d / 信息为基础计算的应纳税额;e / 纳税人或其合法代表签名。第 7 条.-增值税宣言1.增值税的宣言被指定，如下所示:宣言 》 每月的基础，除了宣言 》 后所产生的税务责任的每一次的情况由指定该法令第 18 条的推定方法指定点 b 的这条和个人所得税的申报。b / 每次所产生的税务责任的声明是适用于:-出口的货物，进口货物;-货物和服务卖给或提供由纳税人从事行程建造、 安装或销售而不设置附属单位以外地方他们的总部所在地的省级地区 (以下简称外省级业务)。如果在一个月内进行纳税申报，纳税人可登记与税务管理机构，按月进行增值税纳税申报。c / 宣言为年度税收定稿为例而增值税直接计算的基础上增加的价值。2.增值税申报档案:a / 增值税申报档案包括:-每月增值税纳税申报;-列表中的商品或服务销售发票;-货物和服务采购发票的列表。b / 档案的增值税纳税申报时所产生的税务责任的每一次都是外省级业务或海关档案的出口的货物和进口的货物的增值税纳税申报。c 为增值税定稿的宣言 》 的档案是增值税定稿声明和有关文件。第 8 条.-企业所得税宣言1.企业所得税的宣言被指定，如下所示:/ 临时计算按季，除了纳税申报的推定方法的情况的声明指定的这项法令; 第 18 条b / 宣言后从转让土地的企业所得税的纳税义务所产生的每次使用或土地租赁权;c / 年度最后定稿或税最后定稿时为止，终止运作企业或合同到期，企业改制或重组声明声明。2.企业所得税申报档案:/ 临时按季计算的企业所得税纳税申报档案是企业季度所得税申报。b / 档案宣言 》 的土地用途或土地租赁权转让所得企业所得税是企业收入税的申报为转让所得土地利用或土地租赁权和相关文件。c / 一申报企业所得税完成档案包括:-申报企业所得税定稿;-年度财务报表或财务报表截至终止日期的操作或合同、 企业改制或重组;-其他相关税收最后定稿的文件。3.宣言 》 从证券、 机构委员会或资本转让收入扣缴的企业所得税由财政部规定。第 9 条.— — 宣言 》 特别消费税1.宣言 》 特别消费税被指定，如下所示:或每月的税务申报适用于货物 (除了指定的这点 b 的进口货物

Kết quả (Trung) 3:

政府
-------社会主义共和国越南
独立自由幸福
----------
85号/ 2007 / nd-cp河内，2007年5月25日

法令
详细介绍一些法律的税务管理
政府
对政府组织的2001年12月25日法规定条款的执行；
根据2006年11月29日法78号/ 2006 / qh11税务管理；
在财政部部长的提议中，法令：第1章，第1章，第1章，第1条。这项法令详细的实施了若干法律适用于税收、收费、费用、土地和水表面租金管理的法律，土地使用税，从矿产资源开发和国家财政收入的其他收入，收集的收入，这是管理税务行政机构依法。税务行政管理现代化建设的政策，在其他法律文件中规定了税收执法和强制执行税务行政决策的规定。2。按法律的国家预算，组织、家庭和个人缴纳税款、费用、费用或其他收入。负责收集属于国家预算的费用和费用的组织，3。截留税的组织和个人，代表纳税人进行纳税程序的组织和个人，包括：越南的一个/组织和个人与外国组织和个人在越南进行业务的合同，而不是根据投资法，不实行越南的会计制度；C /组织作为航运代理或外国航空公司负责扣缴企业所得税航运货物活动从越南海港海外港口之间或越南港口代理；
D /组织提供开展纳税程序服务；
E /代理商进行进口货物的海关手续和出口货物；
个人/组织和个人提供邮政和国际快递邮件服务的情况下，他们缴纳税款的名义纳税组织和个人；克/信用机构或其他组织在法律下经营的信用机构，以保证纳税的组织和个人纳税的情况。税务行政部门可以委托其他机构、组织和个人根据财政部的规定收取税款。2。必须通过税务行政机构和机构、组织或个人的契约来收取税款，以收取税款。规定征收税款的当事人应当根据税收征收任务合同通知并督促纳税人缴纳税款，代收税款后向纳税人开具纳税所得税；汇入国库的税款汇入国库账户；最后确定征收税款和税收征管机构；监察和报告新的纳税人或在他们的业务规模和线路的纳税人在新的纳税人或变化的税收。税务行政机关应当公开将委托的税收征管情况通知纳税人，并向各机构提供税收，规定的组织和个人收集税收，指导，检查和监督他们的收集和汇款的税款数额。机构、组织和个人在本条中规定征收的税收，在税收管理机构的营运基金中扣除规定的税收征收基金。财政部对本条款中所规定的税收征收基金的扣除和使用进行指导，第二章第二章，具体规定：4。除税务行政管理部门根据税法37、38、39的情况进行纳税评估或计算的情况，纳税人应纳税额计算为国家财政预算。2。纳税人应当准确、诚实和完全填写纳税申报和报送纳税申报资料中完全需要税收管理机构的凭证和文件。
3。如果按自己的纳税计算，