Instructions For State Budget Revenues Managed By Tax Authorities
The Ministry of Finance has issued a Circular No. 80/2021 guiding the state budget revenues managed by the tax authorities in accordance with the Law on Tax Administration in 2019 and a number of articles of Decree No. 126 on 19 -10-2020 of the Government detailing the implementation of a number of articles of the Law on Tax Administration. tax declaration, tax calculation and allocation of tax obligations, tax exchanges; handling on tax late payment; handling for tax amounts, remittance and reduced fines; dossiers to submit gradually debt tax and tax payment dossiers; Order and tax refund procedures, classify tax refund dossiers, receive tax refund dossiers. The Circular also provides for tax exemption and reduction dossiers; dossiers of deleting tax debts, late payment and fines; construction, collection of information and information management of taxpayers; order and procedures for tax examination dossiers; Tax management for e-commerce business activities, business-based business and other services of overseas providers do not have a permanent establishment in Vietnam
