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5 NEW CONTENT OF TAX MANAGEMENT LAW 38/2019/QH14
Tax Administration Law 38/2019/QH14 passed by the National Assembly on June 13, 2019, effective from July 1, 2020, has several important changes. Here are the 5 most notable ones.
1. Expansion of taxpayers' rights:
According to Article 16 of the Law on Tax Administration No. 38/2019/QH14, in addition to the rights specified in Article 6 of the Law on Tax Administration No. 78/2006/QH11 and Clause 3, Article 1 of the Law amending and supplementing some articles of the Law on Tax Administration many new rights have been added to ensure the interests of taxpayers as:
– Receive documents related to tax obligations of competent authorities when conducting inspection, examination, and audit.
– To know the deadline for settlement of tax refund, the amount of non-refundable tax, and the legal basis for the non-refundable tax amount.
– To be able to sign a contract with a customs clearance agency business organization to provide customs clearance agency services.
– To receive the written conclusion of tax inspection, tax inspection, the decision on tax handling after inspection, and examination from the tax administration agency.
– No penalties for tax-related administrative violations, no late payment interest in cases where taxpayers comply with the guiding documents and handling decisions of tax authorities or relevant state agencies. Related to the content of determining the tax liability of the taxpayer.
– To search, view and print all electronic documents that they have sent to the electronic portal of the tax administration by the provisions of the Law on Tax Administration and the law on electronic transactions.
– To use electronic vouchers in transactions with tax administration agencies and related agencies and organizations.
2. Regulations on tax administration for electronic transactions:
According to Clause 4, Article 42 of the Law on Tax Administration No. 38/2019/QH14 on tax declaration Regulations on tax administration law for electronic transactions:
For e-commerce, digital-based business, and other services performed by an overseas supplier without a permanent establishment in Vietnam, the overseas supplier may be Directly or authorized to carry out tax registration, tax declaration, and tax payment in Vietnam according to regulations of the Minister of Finance.
3. Strengthen the management of transfer pricing activities
According to Clause 5, Article 42 of Law on Tax Administration 38/2019/QH14Regulations on tax declaration principles for the mechanism of prior agreement on the method of determining taxable prices is specified as follows:
– The application of the mechanism of prior agreement on the method of determining the tax calculation price shall be carried out based on the request of the taxpayer, the agreement between the tax authority and the taxpayer under a unilateral or bilateral agreement, and Multilateralism between tax authorities, taxpayers and relevant foreign tax authorities and territories;
– The application of the mechanism of prior agreement on the method of determining the taxable price must be based on the taxpayer's information and verified commercial databases to ensure the legality;
– The application of the mechanism of prior agreement on the method of determining taxable prices must be approved by the Minister of Finance before implementation; For bilateral or multilateral agreements with the participation of foreign tax authorities, the provisions of the law on international treaties and agreements shall be complied with.
4. Extension of time limit for submission of PIT finalization documents
According to Clause 2, Article 32 of the Law on Tax Administration No. 78/2006/QH11, the deadline for submitting tax finalization dossiers is the 90th day from the end of the calendar year, or the fiscal year, for the annual finalization dossier.
However, according to Point b, Clause 2, Article 44 of the Law on Tax Administration No. 38/2019/QH14, the deadline for submitting tax declaration dossiers for taxes with an annual tax period is the last day of the fourth month from the date of the tax year. From the end of the calendar year for the personal income tax finalization file of the individual directly making the final settlement. (extended by one month compared to the Law on Tax Administration 2006).
5. Add the function of providing services for tax agents
According to Point c, Clause 1, Article 104 of the Law on Tax Administration 38/2019/QH14 stipulates: Services provided by tax agents to taxpayers under contracts include: Accounting services for micro-enterprises as prescribed in Clause 1 of this Article. Article 150 of this Law.
Nguyễn Hải Tâm