How do enterprises in Vietnam submit tax questions to the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam?

How doenterprises in Vietnam submittax questions to theGeneral Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam?

According to Subsection 6, Section 2, Part 2 đá bóng trực tiếp the Procedure for Propaganda and Support for Taxpayers issued withDecision 745/QD-TCT đá bóng trực tiếp 2015, provisions are set forth for addressing tax-related queries for taxpayers as follows:

IMPLEMENTATION đá bóng trực tiếp PROPAGANDA AND SUPPORT FOR TAXPAYERS

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6. Addressing Tax-Related Queries for Taxpayers

6.1. Addressing Queries via Telephone or Directly at Tax Offices

The Propaganda and Support Section is tasked with organizing and arranging officers to handle calls and direct interactions with taxpayers to receive and address tax-related queries.

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6.2. Addressing Taxpayer Queries in Writing

For documents with queries sent to Tax authorities via postal services, reception and circulation are handled as per current regulations on administrative document processing.

For documents submitted directly at the "single-window" section, document circulation is conducted in accordance with the "single-window" procedures đá bóng trực tiếp the tax office.

All written requests for query resolution received must be answered by the assigned branch as per the hierarchical response regulations đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam.

Monitoring, archival, reporting, and supervision đá bóng trực tiếp responses to taxpayer queries in writing are conducted in accordance with current regulations on document processing within tax offices.

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Thus, based on the aforementioned regulations, enterprises can submit tax questions to the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam via telephone, directly at the tax office, through direct submission at the single-window section, or by postal service.

How do enterprises in Vietnam submit tax questions to the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam?(Image from Internet)

What are regulations on answering taxpayers' questions oftheGeneral Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam?

According to Clause 6.2.2, Subsection 6, Section 2, Part 2 đá bóng trực tiếp the Procedure for Propaganda and Support for Taxpayers issued withDecision 745/QD-TCT đá bóng trực tiếp 2015, the provisions for addressing taxpayer queries in writing at the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam are as follows:

- The unit assigned to address written queries at the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam follows the steps (assessing the clarity đá bóng trực tiếp the query, determining the legal basis for response, formulating the response) as practiced at the Tax Departments and Tax Sub-Departments.

- Resolution timelines are executed in accordance with the current operational regulations đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam.

What are duties and powers ofthe General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam?

Pursuant to Article 2Decision 41/2018/QD-TTgregarding the duties and powers đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam, the following are specified:

(1) Submitting to the Minister đá bóng trực tiếp Finance proposals for consideration and decision by competent authorities:

- Law projects, draft resolutions đá bóng trực tiếp the National Assembly, ordinance projects, draft resolutions đá bóng trực tiếp the Standing Committee đá bóng trực tiếp the National Assembly; draft decrees đá bóng trực tiếp the Government đá bóng trực tiếp Vietnam; draft Decisions đá bóng trực tiếp the Prime Minister on tax management;

- Strategies, action programs, important schemes and projects on tax management; annual tax revenue estimates as prescribed by the State Budget Law.

(2) Submitting to the Minister đá bóng trực tiếp Finance for consideration and decision:

- Draft circulars and other documents in the management field đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam;

- Annual operational plans đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam.

(3) Issuing professional guidelines, process regulations; internal normative and specific documents within the management scope đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam.

(4) Implementing legal documents, strategies, plans, programs, projects, schemes within the management scope đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam upon issuance or approval by competent authorities.

(5) Propagating, disseminating, and educating the law within the management field đá bóng trực tiếp the General Department đá bóng trực tiếp Taxation đá bóng trực tiếp Vietnam.

(6) Organizing tax management according to legal provisions:

- Guiding, explaining the State's tax policies; supporting taxpayers to fulfill their tax obligations following legal regulations;

- Guiding, directing, inspecting, supervising, and implementing procedures related to taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, debt write-off, penalties, and other related operations;

- Deciding or proposing decisions on tax exemption, reduction, refund, extension for tax declaration submission, tax payment extension, tax debt write-off, penalty reductions;

- Compensating taxpayers for damages; maintaining confidentiality for taxpayer information; confirming tax obligation fulfillment upon lawful requests;

- Appraising to determine taxpayer's liability upon requests from competent state agencies;

- Authorizing organizations to directly collect certain taxes as prescribed.

(7) Organizing technical and professional risk management measures in tax management activities.

(8) Applying administrative measures ensuring compliance with tax laws:

- Requesting taxpayers to provide accounting records, invoices, vouchers, and documents relating to tax computation and payment; requiring credit institutions, organizations, and individuals to provide information and cooperate in tax management;

- Determining taxes, collecting owed taxes; enforcing compliance with tax administrative decisions to recover tax debts and penalties.

(9) Filing cases for prosecution đá bóng trực tiếp individuals, organizations violating tax laws; publicly disclosing tax law violations in the media.

(10) Conducting tax audits; addressing complaints, denunciations; dealing with or recommending handling đá bóng trực tiếp tax law violations; fighting corruption, collusion, and executing thrift, anti-waste measures in the management đá bóng trực tiếp assets and budget as prescribed.

(11) Developing, implementing, managing tax-specific application software, national tax databases, information technology infrastructure to modernize tax management, internal operation, and providing electronic services for taxpayer support.

(12) Conducting tax accounting, statistics, and financial policies reporting as prescribed.

(13) Performing international cooperation tasks in tax areas as assigned and delegated by the Minister đá bóng trực tiếp Finance and legal regulations.

(14) Managing personnel, organizational systems; implementing wage policies and other policies, training, commendation and discipline programs for officials, public employees, and workers under its jurisdiction per the Minister đá bóng trực tiếp Finance's assignments and legal regulations.

(15) Executing tax sector commendation work for taxpayers and recognizing organizations, individuals making outstanding contributions to tax management and fulfilling tax obligations with the state budget.

(16) Managing state-funded budgets and assigned assets, retaining and containing tax documents, material and stickers as per legal regulations; executing financial and staffing management as authorized by competent agencies.

(17) Implementing administrative reforms as set by the administrative reform program approved by the Minister đá bóng trực tiếp Finance.

(18) Executing other duties, rights assigned by the Minister đá bóng trực tiếp Finance and legal provisions.