Công văn 2386/CT-CS bổ sung hướng dẫn xử lý vấn đề liên quan đến sắp xếp tổ chức bộ máy Nhà nước trong các văn bản quy phạm pháp luật về quản lý thuế từ ngày 01/7/2025 do Cục Thuế ban hành

To:

- Office and Departments affiliated to the Department of Taxation;
- Tax authorities of provinces and cities;
- Sub-Department of Large Taxpayers;
- Sub-Department of E-commerce Tax;
- Tax authorities at grassroots level affiliated to Tax authorities of provinces and cities.

Pursuant to 160-KL/TW dated May 31, 2025 of the Politburo, the Secretariat on the implementation of organization of the state apparatus and administrative divisions, ensuring progress and requirements of resolutions and conclusions of the Central Committee, Politburo, Secretariat;

Pursuant to Decision No. 2229/QD-BTC dated June 30, 2025 of the Ministry of Finance on amendments to Decision No. 381/QD-BTC dated February 26, 2025 of the Minister of Finance on functions, tasks, powers, and organizational structure of the Department of Taxation; Decision No. 1376/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, powers, and organizational structure of Tax authorities of provinces and cities affiliated to the Department of Taxation; Decision No. 1377/QD-CT dated June 30, 2025 of the Department of Taxation on functions, tasks, powers, and organizational structure of the Tax authorities at grassroots level affiliated to Tax authorities of provinces and cities;

To align with the reorganization of tax authorities at all levels from July 1, 2025 onwards, the Department of Taxation adds some contents in the Official Dispatch No. 204/CT-CS dated March 19, 2025 as follows:

I. Regarding handling of certain issues regarding the state apparatus in legislative documents on tax administration in Official Dispatch No. 204/CT-CS:

1. Regarding the names of tax authorities:

- “Regional Sub-department of Taxation” shall be renamed as “Tax authority of province/city”;

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2. Regarding the titles of authorized persons:

- The title “Director of the Regional Sub-department of Taxation” shall be renamed as “Director of the Tax authority of province/city”;

- The title of Head of the E-commerce Tax Sub-Department and Head of the Large Taxpayers Sub-Department shall remain unchanged;

- The title “Team Leader of the District-level Tax Team” shall be renamed as “Head of the Tax authority at grassroots level”.

3. Appendix attached to the Official Dispatch No. 204/CT-CS shall be correspondingly amended as above.

II. Regarding delegation, devolution, and distinction of powers of the two-tier local government in taxation and tax administration;

On June 11, 2025, the Government of Vietnam issued Decree No. 122/2025/ND-CP on the delegation and devolution in tax administration and Decree No. 125/2025/ND-CP on distinction of powers of the two-tier local government in state management of the Ministry of Finance; the Ministry of Finance issued Circular No. 40/2025/TT-BTC amending and supplementing certain Articles of circulars in tax administration for distinction of powers of two-tier local government. Therefore, it is requested that the Heads of Tax authorities in provinces and cities disseminate and understand the content of devolution, delegation, and distinction of powers in the above-mentioned documents, and pay attention to the following points:

1. Regarding the authority to write off tax debts of 15 billion VND or more for enterprises and cooperatives as stipulated in Decree No. 122/2025/ND-CP:

The authority to decide on the write-off of debts for enterprises and cooperatives falling under the cases specified in Clause 3 Article 85 of the Law on Tax Administration with tax debts, late payment interests and fines of VND 15.000.000.000 or more stipulated in Clause 4 Article 87 of the Law on Tax Administration No. 38/2019/QH14 that has been has been delegated by the Prime Minister to the Minister of Finance.

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The following authorities are transferred from the Chairpersons of the People's Committee of districts to Chairpersons of the People's Committee of communes for implementation in accordance with Decree No. 125/2025/ND-CP: deciding to establish the Tax Advisory Council in communes; issuing decisions on enforcement against administrative decisions on tax administration issued by commune-level authorities; cooperating in issuance and revocation of business registration certificates of household businesses, cooperatives for cases of debt write-off; implementing land classification for agricultural land tax calculation; and establishing a Valuation Council when enforcing enforcement.

3. Regarding amendments to distinction of powers of local authorities according to two-tier local government in Circular No. 40/2025/TT-BTC:

- The Tax Advisory Council in communes shall have changes in its composition, including: The head or deputy head of inter-communal tax team or equivalents shall be adjusted to a tax official. The Head of tax authority at grassroots level shall request the Chairperson of People's Committee of the commune to establish a Tax Advisory Council based on the composition and list of participants in the Tax Advisory Council.

- The task of compiling a list of taxpayers eligible for tax exemption or reduction for agricultural land use tax and submitting it to the People's Committee of the commune of the tax team shall be conducted by the Tax authority at grassroots level.

- The task of inspection and report of communes, wards, special zones; submission to the People's Committees of provinces for consideration and decision on tax exemption or reduction for agricultural land use tax for taxpayers under the jurisdiction of the Tax Departments of provinces and cities shall be conducted by Tax authorities of provinces and cities.

- The authority to decide on tax exemption or reduction for agricultural land use tax shall be authorized to People's Committees of communes (previously authorized to People's Committees of districts) by People's Committees of provinces.

III. In addition, the Department of Taxation shall further provide guidelines on changing the names of agencies, titles, and authorities of issued documents during the period from March 1, 2025, to June 30, 2025 in the appendix attached hereto.

The Department of Taxation hereby notifies the Office, Departments affiliated to Department of Taxation, Large Taxpayers Sub-Department, Sub-Department of E-commerce Tax, Tax authorities of provinces and cities, and Tax authorities at grassroots level to implement accordingly./.

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PP. DIRECTOR
DEPUTY DIRECTOR




Dang Ngoc Minh

APPENDIX I

GOVERNMENT’S DECREE NO. 70/2025/ND-CP AMENDMENTS TO GOVERNMENT’S DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 PRESCRIBING INVOICES AND RECORDS
(enclosed with Official Dispatch No. 2386/CT-CS dated July 10, 2025 of the Department of Taxation)

NO.

ARTICLE/CLAUSE

APPLICABLE REGULATION

AMENDMENT
(After restructuring the organizational apparatus)

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d) Clause 14 is added as follows:

“14. General Department of Taxation’s web portal on e-invoices for taxpayers (hereinafter referred to as “General Department of Taxation’s web portal”) means a centralized point of access on the Internet which is provided by the General Department of Taxation to allow taxpayers, tax authorities, transmitting and receiving organizations, and other authorities, organizations and individuals to conduct e-invoice transactions as prescribed. The General Department of Taxation’s web portal shall send automatic responses certifying taxpayers' successful sending of their documents/data and notifying the official time of receipt of such documents/data; send notices and handling results of contents on e-invoices of taxpayers (if any) through e-invoice service providers (for taxpayers that apply for use of e-invoices through e-invoice service providers) or accounts used for accessing the General Department of Taxation’s web portal or email addresses registered with tax authorities (for taxpayers that apply for use of e-invoices directly on the General Department of Taxation’s web portal).”

d) Clause 14 is added as follows:

“Information systems for handling administrative procedure of Tax authorities on e-invoices for taxpayers (hereinafter referred to as “Information systems for handling administrative procedure of Tax authorities”) means a centralized point of access on the Internet which is provided by the Department of Taxation to allow taxpayers, tax authorities, transmitting and receiving organizations, and other authorities, organizations and individuals to conduct e-invoice transactions as prescribed. The Information systems for handling administrative procedure of Tax authorities shall send automatic responses certifying taxpayers' successful sending of their documents/data and notifying the official time of receipt of such documents/data; send notices and handling results of contents on e-invoices of taxpayers (if any) through e-invoice service providers (for taxpayers that apply for use of e-invoices through e-invoice service providers) or accounts used for accessing the Information systems for handling administrative procedure of Tax authorities or email addresses registered with tax authorities (for taxpayers that apply for use of e-invoices directly on the Information systems for handling administrative procedure of Tax authorities).”

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Clause 8 Article 1

2. An e-invoice generated by POS cash registers must meet the following rules:

a) It must be recognizable as the e-invoice generated by POS cash register;

b) Digital signature on that e-invoice is optional;

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c) The spending on goods or services written in the invoice (or is described in the scanned invoice or the information search result on the e-invoice page in the Information systems for handling administrative procedure of Tax authorities which is generated by a POS cash register may be defined as an expense supported by adequate legal invoices and records upon determination of tax obligations.

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Clause 9 Article 1

9. Clause 3 Article 12 is amended as follows:

3. The General Department of Taxation shall develop the format of transaction-related information and method for transmitting and receiving data to and from tax authorities. Regarding a VAT invoice cum refund claim, the General Department of Vietnam Customs shall develop the format of transaction-related information sections for the customs authority and the commercial bank that acts as a tax refund agent. The General Department of Taxation shall announce the format of transaction-related information and method for transmitting and receiving data to and from tax authorities for consistent application; provide tools for display of e-invoice contents in accordance with regulations herein.”

9. Clause 3 Article 12 is amended as follows:

3. The Department of Taxation shall develop the format of transaction-related information and method for transmitting and receiving data to and from tax authorities. Regarding a VAT invoice cum refund claim, the General Department of Vietnam Customs shall develop the format of transaction-related information sections for the customs authority and the commercial bank that acts as a tax refund agent. The Department of Taxation shall announce the format of transaction-related information and method for transmitting and receiving data to and from tax authorities for consistent application; provide tools for display of e-invoice contents in accordance with regulations herein.”

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Clause 10.a Article 1

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b) Enterprises, economic organizations, other organizations, household businesses and individual businesses eligible for authenticated e-invoices which are provided at each time when a transaction occurs shall submit an application for provision of authenticated e-invoices which is made using form No. 06/DN-PSDT in Appendix IA enclosed herewith to the tax authority and enter the Information systems for handling administrative procedure of Tax authorities to generate e-invoices.

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c.2) For household businesses and individual businesses

c.2) For household businesses and individual businesses

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c.2.1) A household business or individual business with a fixed business location shall submit an application for provision of authenticated e-invoices at each time when a transaction occurs to the tax authority at the grassroots level where its business operations are performed.

c.2.2) A household business or individual business without a fixed business location shall submit an application for provision of authenticated e-invoices at each time when a transaction occurs to the Sub-department of taxation of the district where they reside or follow business registration procedures.

c.2.2) A household business or individual business without a fixed business location shall submit an application for provision of authenticated e-invoices at each time when a transaction occurs to the tax authority at the grassroots level where they reside or follow business registration procedures.

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Clause 11.b,c,d Article 1

b) Clause 1b is added following clause 1 as follows:

“1a. In case an enterprise, economic organization, other organization, household business or individual business applies for use of e-invoices:

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“1a. In case an enterprise, economic organization, other organization, household business or individual business applies for use of e-invoices:

a) Within 01 working day from its receipt of the application, an automatic comparison of information (including biometric information according to the Government’s regulations on electronic identification and authentication and the roadmap of tax authorities) on the legal representative or representative of a household business, individual business or sole proprietor that applies for use of e-invoices between the enterprise registration, tax registration databases and the National population database or the electronic identification and authentication system shall be carried out on the General Department of Taxation’s web portal. If the information is not matched, a notice of refusal of the application for use of e-invoices shall be automatically sent from the General Department of Taxation’s web portal to the taxpayer within the same working day or by the end of the next working day. Such notice also indicates the pieces of information which are not yet matched for the taxpayer to modify their information provided in the submitted application or request the competent police offices to correct information included in the National population database or electronic identification and authentication system. If the information is matched, an automatic request for verification of information shall be sent from the General Department of Taxation’s web portal to the taxpayer through email or telephone number of the sole proprietor or legal representative or representative of the household business or the individual business provided in their application for tax registration or enterprise registration. The taxpayer is required to reply to this request within the same working day or by the end of the next working day. Over this time limit, if the taxpayer fails to reply to this request or makes unsuccessful verification, a notice of refusal of the application for use of e-invoices shall be automatically sent from the General Department of Taxation’s web portal to the taxpayer within the same working day or by the end of the next working day. Tax authorities shall apply biometric technology to processing of applications for use of e-invoices in conformity with regulations of law.

a) Within 01 working day from its receipt of the application, an automatic comparison of information (including biometric information according to the Government’s regulations on electronic identification and authentication and the roadmap of tax authorities) on the legal representative or representative of a household business, individual business or sole proprietor that applies for use of e-invoices between the enterprise registration, tax registration databases and the National population database or the electronic identification and authentication system shall be carried out on the Information systems for handling administrative procedure of Tax authorities. If the information is not matched, a notice of refusal of the application for use of e-invoices shall be automatically sent from the Information systems for handling administrative procedure of Tax authorities to the taxpayer within the same working day or by the end of the next working day. Such notice also indicates the pieces of information which are not yet matched for the taxpayer to modify their information provided in the submitted application or request the competent police offices to correct information included in the National population database or electronic identification and authentication system. If the information is matched, an automatic request for verification of information shall be sent from the Information systems for handling administrative procedure of Tax authorities to the taxpayer through email or telephone number of the sole proprietor or legal representative or representative of the household business or the individual business provided in their application for tax registration or enterprise registration. The taxpayer is required to reply to this request within the same working day or by the end of the next working day. Over this time limit, if the taxpayer fails to reply to this request or makes unsuccessful verification, a notice of refusal of the application for use of e-invoices shall be automatically sent from the Information systems for handling administrative procedure of Tax authorities to the taxpayer within the same working day or by the end of the next working day. Tax authorities shall apply biometric technology to processing of applications for use of e-invoices in conformity with regulations of law.

b) In case the taxpayer gives a verification reply within the prescribed time limit on the General Department of Taxation’s web portal and falls into neither of these cases: the legal representative of the enterprise or organization, or representative of household business, or sole proprietor, or individual business has acted or is acting as the legal representative or representative or sole proprietor of another enterprise or organization or household business or sole proprietorship, or is also the individual business whose TIN status indicates that the taxpayer does not carry out business at the registered business location, the taxpayer has shut down business but not yet completed procedures for TIN invalidation, or the taxpayer has suspended its business but not yet fulfilled tax obligations; the taxpayer commits a violation against regulations on taxes, invoices and records according to the Minister of Finance's guidelines, within the next working day, the tax authority shall issue a notice of approval of its application for use of e-invoices as prescribed in clause 2 of this Article.

b) In case the taxpayer gives a verification reply within the prescribed time limit on the Information systems for handling administrative procedure of Tax authorities and falls into neither of these cases: the legal representative of the enterprise or organization, or representative of household business, or sole proprietor, or individual business has acted or is acting as the legal representative or representative or sole proprietor of another enterprise or organization or household business or sole proprietorship, or is also the individual business whose TIN status indicates that the taxpayer does not carry out business at the registered business location, the taxpayer has shut down business but not yet completed procedures for TIN invalidation, or the taxpayer has suspended its business but not yet fulfilled tax obligations; the taxpayer commits a violation against regulations on taxes, invoices and records according to the Minister of Finance's guidelines, within the next working day, the tax authority shall issue a notice of approval of its application for use of e-invoices as prescribed in clause 2 of this Article.

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c) In case the information is matched and the taxpayer gives a verification reply within the prescribed time limit on the General Department of Taxation’s web portal but the taxpayer falls into one of the following cases: the legal representative of the enterprise or organization, or representative of household business, or sole proprietor, or individual business has acted or is acting as the legal representative or representative or sole proprietor of another enterprise or organization or household business or sole proprietorship, or is also the individual business whose TIN status indicates that the taxpayer does not carry out business at the registered business location, the taxpayer has shut down business but not yet completed procedures for TIN invalidation, or the taxpayer has suspended its business but not yet fulfilled tax obligations; the taxpayer commits a violation against regulations on taxes, invoices and records; the taxpayer poses high tax risks according to the Minister of Finance's guidelines, within 01 working day from the date of receipt of the application for use of e-invoices, the tax authority shall send a request for provision of explanations or additional information which is made using Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP to the taxpayer or the supervisory tax authority shall carry out physical verification to the taxpayer’s registered business location in accordance with regulations of law on tax administration.

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c) In case the information is matched and the taxpayer gives a verification reply within the prescribed time limit on the Information systems for handling administrative procedure of Tax authorities but the taxpayer falls into one of the following cases: the legal representative of the enterprise or organization, or representative of household business, or sole proprietor, or individual business has acted or is acting as the legal representative or representative or sole proprietor of another enterprise or organization or household business or sole proprietorship, or is also the individual business whose TIN status indicates that the taxpayer does not carry out business at the registered business location, the taxpayer has shut down business but not yet completed procedures for TIN invalidation, or the taxpayer has suspended its business but not yet fulfilled tax obligations; the taxpayer commits a violation against regulations on taxes, invoices and records; the taxpayer poses high tax risks according to the Minister of Finance's guidelines, within 01 working day from the date of receipt of the application for use of e-invoices, the tax authority shall send a request for provision of explanations or additional information which is made using Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP to the taxpayer or the supervisory tax authority shall carry out physical verification to the taxpayer’s registered business location in accordance with regulations of law on tax administration.

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c) Clause 2 is amended as follows:

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In case an enterprise or economic organization that registers for direct transmission of e-invoice data to the tax authority as prescribed in point b clause 3 Article 22 hereof has received a notice of approval of use of e-invoices (Form No. 01/TB-DKDT in Appendix IB enclosed herewith) from the tax authority but does not yet cooperate with the General Department of Taxation to complete IT infrastructure configuration and testing for connection, data transmission and receipt, within 05 working days from their receipt of Form No. 01/TB-DKDT from the tax authority, it shall complete preparation of IT infrastructure conditions and request the General Department of Taxation to make connection. The connection shall be made within 10 working days after the General Department of Taxation receives the request. If the result of connection, data transmission and receipt testing is satisfactory, the enterprise or economic organization shall transmit e-invoice data directly to the tax authority as prescribed in Article 22 hereof. After 05 working days from receipt of form No. 01/TB-DKDT from the tax authority, if the enterprise or economic organization fails to request the General Department of Taxation to make connection or the result of connection, data transmission and receipt testing is unsatisfactory, it shall apply for modification of the submitted application for use of e-invoices using form No. 01/DKTD-HDDT in Appendix IA enclosed herewith, and transmit e-invoice data through the organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities.

In case an enterprise or economic organization that registers for direct transmission of e-invoice data to the tax authority as prescribed in point b clause 3 Article 22 hereof has received a notice of approval of use of e-invoices (Form No. 01/TB-DKDT in Appendix IB enclosed herewith) from the tax authority but does not yet cooperate with the Department of Taxation to complete IT infrastructure configuration and testing for connection, data transmission and receipt, within 05 working days from their receipt of Form No. 01/TB-DKDT from the tax authority, it shall complete preparation of IT infrastructure conditions and request the Department of Taxation to make connection. The connection shall be made within 10 working days after the Department of Taxation receives the request. If the result of connection, data transmission and receipt testing is satisfactory, the enterprise or economic organization shall transmit e-invoice data directly to the tax authority as prescribed in Article 22 hereof. After 05 working days from receipt of form No. 01/TB-DKDT from the tax authority, if the enterprise or economic organization fails to request the Department of Taxation to make connection or the result of connection, data transmission and receipt testing is unsatisfactory, it shall apply for modification of the submitted application for use of e-invoices using form No. 01/DKTD-HDDT in Appendix IA enclosed herewith, and transmit e-invoice data through the organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities.

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c) Clause 4 is amended as follows:

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c) Clause 4 is amended as follows:

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b) In case the taxpayer makes changes in information on use of e-invoices in a case other than that prescribed in point a of this clause, a request for information verification shall be sent from the General Department of Taxation’s web portal to the taxpayer through email or telephone number of the sole proprietor or legal representative provided in their application for tax registration.

Upon completion of procedures for making changes, the enterprise, economic organization, other organization, household business or individual business shall send a notice of changes which is made using Form No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority through the General Department of Taxation’s web portal or through the e-invoice service provider, except the cases of suspension of use of e-invoices as prescribed in clause 1 Article 16 hereof. The application for approval of changes in registration information shall be received through the General Department of Taxation’s web portal and processed by the tax authority according to the provisions in Clause 2 of this Article.

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Upon completion of procedures for making changes, the enterprise, economic organization, other organization, household business or individual business shall send a notice of changes which is made using Form No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority through the Information systems for handling administrative procedure of Tax authorities or through the e-invoice service provider, except the cases of suspension of use of e-invoices as prescribed in clause 1 Article 16 hereof. The application for approval of changes in registration information shall be received through the Information systems for handling administrative procedure of Tax authorities and processed by the tax authority according to the provisions in Clause 2 of this Article.

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Clause 12 Article 1

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2. Procedures for suspension of use of e-invoices:

12. Clause 3 Article 12 is amended as follows:

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2. Procedures for suspension of use of e-invoices:

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 a) The General Department of Taxation’s web portal stops receiving e-invoices and shall not send notices of suspension of use of e-invoices to the taxpayers in the cases prescribed in points a, b, d and household businesses or individual businesses that change their tax accounting method as prescribed in point c clause 1 of this Article from the day on which their TIN is invalidated or from the day on which the tax authority issues a notice that the taxpayer is not operating at the registered location or issues a decision to enforce payment of tax debts.

b) The General Department of Taxation’s web portal sends an electronic notice of suspension of use of e-invoices or suspension of use of e-invoices generated from POS cash register (Form No. 01/TB-NSD in Appendix IB enclosed herewith) and stops receiving e-invoices or e-invoices generated from POS cash register from the taxpayers in the cases prescribed in points c, h clause 1 of this Article upon its receipt of a competent authority’s notice of business suspension or a taxpayer’s notice of business suspension or suspension of use of e-invoices.

 a) The Information systems for handling administrative procedure of Tax authorities stops receiving e-invoices and shall not send notices of suspension of use of e-invoices to the taxpayers in the cases prescribed in points a, b, d and household businesses or individual businesses that change their tax accounting method as prescribed in point c clause 1 of this Article from the day on which their TIN is invalidated or from the day on which the tax authority issues a notice that the taxpayer is not operating at the registered location or issues a decision to enforce payment of tax debts.

b) The Information systems for handling administrative procedure of Tax authorities sends an electronic notice of suspension of use of e-invoices or suspension of use of e-invoices generated from POS cash register (Form No. 01/TB-NSD in Appendix IB enclosed herewith) and stops receiving e-invoices or e-invoices generated from POS cash register from the taxpayers in the cases prescribed in points c, h clause 1 of this Article upon its receipt of a competent authority’s notice of business suspension or a taxpayer’s notice of business suspension or suspension of use of e-invoices.

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Clause 13 Article 1

13. Heading and contents of Article 19 are amended as follows:

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3. In case the seller send a notice (Form No. 04/SS-HDDT in Appendix IA enclosed herewith) to the tax authority as prescribed in point a clause 1 of this Article, an automatic notice of receipt (Form No. 01/TB-SSDT in Appendix IB enclosed herewith) shall be sent from the General Department of Taxation’s web portal.

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3. In case the seller send a notice (Form No. 04/SS-HDDT in Appendix IA enclosed herewith) to the tax authority as prescribed in point a clause 1 of this Article, an automatic notice of receipt (Form No. 01/TB-SSDT in Appendix IB enclosed herewith) shall be sent from the Information systems for handling administrative procedure of Tax authorities.

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Clause 14.b Article 1

14. Heading and clause 3 of Article 22 are amended, and clause 6 is added to Article 22 as follows:

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b) Clause 3 is amended as follows:

14. Heading and clause 3 of Article 22 are amended, and clause 6 is added to Article 22 as follows:

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3. Transmit data about issued unauthenticated e-invoices to tax authorities via the General Department of Taxation’s web portal (directly or via an e-invoice service provider).

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3. Transmit data about issued unauthenticated e-invoices to tax authorities via the Information systems for handling administrative procedure of Tax authorities (directly or via an e-invoice service provider).

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b) Enterprises and economic organizations shall transmit e-invoice data to tax authorities following the data format prescribed in Article 12 hereof and instructions of the General Department of Taxation, whether directly (if technically capable) or via an e-invoice service provider

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b.1) Direct transmission

b.1) Direct transmission

The seller that is an enterprise or economic organization shall transmit e-invoice data to the tax authority following the data format prescribed in Article 12 hereof and instructions of the General Department of Taxation when it meets all of the following conditions:

The seller that is an enterprise or economic organization shall transmit e-invoice data to the tax authority following the data format prescribed in Article 12 hereof and instructions of the Department of Taxation when it meets all of the following conditions:

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b.1.1) If an enterprise or economic organization uses an average quantity of at least 1.000.000 invoices per month (determined according to the average quantity of invoices issued in the previous year), maintains an IT system which meets the standard data format requirements and other requirements laid down in clause 4 Article 12 hereof, and wishes to transmit e-invoice data directly to the tax authority, it shall send an application for approval which is supported by documents proving its satisfaction of the abovementioned requirements to the General Department of Taxation.

b.1.1) If an enterprise or economic organization uses an average quantity of at least 1.000.000 invoices per month (determined according to the average quantity of invoices issued in the previous year), maintains an IT system which meets the standard data format requirements and other requirements laid down in clause 4 Article 12 hereof, and wishes to transmit e-invoice data directly to the tax authority, it shall send an application for approval which is supported by documents proving its satisfaction of the abovementioned requirements to the Department of Taxation.

b.1.2) Regarding an enterprise or economic organization that is organized in the parent company - subsidiary model, if there is a centralized e-invoice data management system established by the parent company that wishes to transmit all e-invoice data, including those of its subsidiaries, to the tax authority via the General Department of Taxation’s web portal, a list of subsidiaries must be included in its application for approval submitted to General Department of Taxation for technical connection.

b.1.2) Regarding an enterprise or economic organization that is organized in the parent company - subsidiary model, if there is a centralized e-invoice data management system established by the parent company that wishes to transmit all e-invoice data, including those of its subsidiaries, to the tax authority via the Information systems for handling administrative procedure of Tax authorities, a list of subsidiaries must be included in its application for approval submitted to Department of Taxation for technical connection.

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Clause 15 Article 1

15. Article 22a is added following Article 22 as follows:

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a) Obligations:

15. Article 22a is added following Article 22 as follows:

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a) Obligations:

a.1) Providing such services as receiving, transmitting and storing e-invoice data to the General Department of Taxation upon its receipt of e-invoice data from service users (including those e-invoice service providers that do not yet make connections with the General Department of Taxation)

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a.1) Providing such services as receiving, transmitting and storing e-invoice data to the Department of Taxation upon its receipt of e-invoice data from service users (including those e-invoice service providers that do not yet make connections with the Department of Taxation)

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b) Responsibilities:

b) Responsibilities:

b.1) Establish channels for connections and transmission of data to the General Department of Taxation in a manner that ensures uninterruption, security and safety.

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b.1) Establish channels for connections and transmission of data to the Department of Taxation in a manner that ensures uninterruption, security and safety.

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b.4) Immediately notify the General Department of Taxation of any issues that may adversely impact its transmission and receipt of e-invoice data with tax authorities; cooperate with the General Department of Taxation in dealing with any difficulties or problems that arise during its service provision.

b.4) Immediately notify the Department of Taxation of any issues that may adversely impact its transmission and receipt of e-invoice data with tax authorities; cooperate with the Department of Taxation in dealing with any difficulties or problems that arise during its service provision.

b.5) Inform the General Department of Taxation and service users of its plan for termination or suspension of service provision and actions to be taken at least 30 days before such termination or suspension for their cooperation and to ensure that all benefits and interests of such service users are maintained.

b.5) Inform the Department of Taxation and service users of its plan for termination or suspension of service provision and actions to be taken at least 30 days before such termination or suspension for their cooperation and to ensure that all benefits and interests of such service users are maintained.

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b.6) Discharge other responsibilities as agreed upon with the General Department of Taxation and service users.

b.6) Discharge other responsibilities as agreed upon with the Department of Taxation and service users.

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Clause 18.b Article 1

18. Clause 1, point k clause 2 and clause 3 Article 32 are amended as follows:

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18. Clause 1, point k clause 2 and clause 3 Article 32 are amended as follows:

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b) Point k Clause 2 is amended as follows:

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b) Point k Clause 2 is amended as follows:

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If some items of an electronic receipt need to be changed to meet the actual conditions, the fee/charge collector shall request the Ministry of Finance (via the General Department of Taxation and/or General Department of Vietnam Customs) in writing to give their opinions and guidelines before making such changes.

If some items of an electronic receipt need to be changed to meet the actual conditions, the fee/charge collector shall request the Ministry of Finance (via the Department of Taxation and/or Department of Vietnam Customs) in writing to give their opinions and guidelines before making such changes.

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20. Clauses 1 and 3 Article 33 are amended as follows:

…

c) The General Department of Taxation, General Department of Vietnam Customs shall develop and announce the format of transaction-related information, digital signatures and tools for display of such components on electronic records prescribed herein.

20. Clauses 1 and 3 Article 33 are amended as follows:

…

c) The Department of Taxation, Department of Vietnam Customs shall develop and announce the format of transaction-related information, digital signatures and tools for display of such components on electronic records prescribed herein.

12

Clause 21 Article 1

21. Heading and contents of Article 34 are amended as follows:

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...

...

1. Before using electronic records as prescribed in clause 1 Article 30 hereof, organizations or individuals responsible for PIT deduction or deduction of taxes incurred from business activities performed on e-commerce or digital platforms, and tax/fee/charge collectors shall follow procedures for registration of use of such records via the web portal of the General Department of Taxation, General Department of Vietnam Customs or e-invoice service providers.

21. Heading and contents of Article 34 are amended as follows:

…

1. Before using electronic records as prescribed in clause 1 Article 30 hereof, organizations or individuals responsible for PIT deduction or deduction of taxes incurred from business activities performed on e-commerce or digital platforms, and tax/fee/charge collectors shall follow procedures for registration of use of such records via the Information systems for handling administrative procedure of Tax authorities, the web portal of General Department of Vietnam Customs or e-invoice service providers.

Income payers that are not eligible to use e-invoices or that use authenticated e-invoices provided free of charge as prescribed in clause 11 Article 1 hereof may follow procedures for registration of use of electronic PIT deduction proofs via the General Department of Taxation’s web portal or e-invoice service providers that are entrusted by the General Department of Taxation to provide electronic PIT deduction proofs free of charge.

Income payers that are not eligible to use e-invoices or that use authenticated e-invoices provided free of charge as prescribed in clause 11 Article 1 hereof may follow procedures for registration of use of electronic PIT deduction proofs via the Information systems for handling administrative procedure of Tax authorities or e-invoice service providers that are entrusted by the Department of Taxation to provide electronic PIT deduction proofs free of charge.

...

...

...

An application for use of electronic records shall be made using Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith.

An application for use of electronic records shall be made using Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith.

An electronic acknowledgement of receipt of application for use of electronic records which is made using Form No. 01/TB-TNDT in Appendix IB enclosed herewith shall be sent from the web portal of the General Department of Taxation, General Department of Vietnam Customs to the e-invoice service provider if that application is submitted through the e-invoice service provider.

An electronic acknowledgement of receipt of application for use of electronic records which is made using Form No. 01/TB-TNDT in Appendix IB enclosed herewith shall be sent from the Information systems for handling administrative procedure of Tax authorities and the web portal of the General Department of Vietnam Customs to the e-invoice service provider if that application is submitted through the e-invoice service provider.

If an application for use of electronic records is submitted directly on the web portal of the General Department of Taxation, General Department of Vietnam Customs, an electronic acknowledgement of receipt of the application (Form No. 01/TB-TNDT in Appendix IB enclosed herewith) shall be sent from the web portal of the General Department of Taxation, General Department of Vietnam Customs directly to the applicant via their email registered with the tax authority.

...

...

...

…

…

4. The relevant organizations or individuals responsible for tax deduction, and tax/fee/charge collectors may make changes in information provided in their applications for use of electronic records as prescribed in clause 1 of this Article by submitting applications for approval of changes (Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith) via the web portal of General Department of Taxation, General Department of Vietnam Customs or e-invoice service providers; All applications for approval of changes shall be received through the web portal of General Department of Taxation, General Department of Vietnam Customs and processed by tax authorities in accordance with provisions of clause 2 of this Article.

4. The relevant organizations or individuals responsible for tax deduction, and tax/fee/charge collectors may make changes in information provided in their applications for use of electronic records as prescribed in clause 1 of this Article by submitting applications for approval of changes (Form No. 01/DKTD-CTDT in Appendix IA enclosed herewith) via the Information systems for handling administrative procedure of Tax authorities, web portal of the General Department of Vietnam Customs or e-invoice service providers; All applications for approval of changes shall be received through the web portal of General Department of Taxation, General Department of Vietnam Customs and processed by tax authorities in accordance with provisions of clause 2 of this Article.

13

...

...

...

22. Article 34a and Article 34b are added following Article 34 as follows:

…

22. Article 34a and Article 34b are added following Article 34 as follows:

…

The organization or individual responsible for PIT deduction shall transmit data on electronic PIT deduction proofs in the data format prescribed in Article 33 hereof to the tax authority via the e-invoice service provider. If the organization responsible for PIT deduction has made connections for direct transmission of e-invoice data to tax authorities, it shall transmit data on electronic PIT deduction proofs through the General Department of Taxation’s web portal. Income payers that are not eligible to use e-invoices or that use authenticated e-invoices provided free of charge as prescribed in clause 10 Article 1 hereof may transmit data on electronic PIT deduction proofs via the General Department of Taxation’s web portal or e-invoice service providers that are entrusted by the General Department of Taxation to provide electronic PIT deduction proofs.

The organization or individual responsible for PIT deduction shall transmit data on electronic PIT deduction proofs in the data format prescribed in Article 33 hereof to the tax authority via the e-invoice service provider. If the organization responsible for PIT deduction has made connections for direct transmission of e-invoice data to tax authorities, it shall transmit data on electronic PIT deduction proofs through the Information systems for handling administrative procedure of Tax authorities. Income payers that are not eligible to use e-invoices or that use authenticated e-invoices provided free of charge as prescribed in clause 10 Article 1 hereof may transmit data on electronic PIT deduction proofs via the Information systems for handling administrative procedure of Tax authorities or e-invoice service providers that are entrusted by the Department of Taxation to provide electronic PIT deduction proofs.

14

...

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24. Clause 1, clause 2 and clause 4 Article 36 are amended as follows:

…

24. Clause 1, clause 2 and clause 4 Article 36 are amended as follows:

…

If the notice of issuance of receipts has been published by a Provincial Department of Taxation or Customs Department on the web portal of the General Department of Taxation or General Department of Vietnam Customs, provision of such notice to other Provincial Departments of Taxation or Customs Departments is not required.

If the notice of issuance of receipts has been published by a Tax authority of the province, E-commerce Tax Sub-Department, Large Taxpayers Sub-Department; or Regional Customs Sub-Department on the web portal of the Department of Taxation or Department of Vietnam Customs, provision of such notice to other Tax authority of the province, E-commerce Tax Sub-Department, Large Taxpayers Sub-Department; or Regional Customs Sub-Department is not required.

15

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26. Point g is added to Clause 3 Article 39:

g) Procedures for destruction of receipts for goods or vehicles imported, exported or in transit shall be carried out with the Customs Departments according to provisions of points a, b, c, d, dd, e of this clause.

26. Point g is added to Clause 3 Article 39:

g) Procedures for destruction of receipts for goods or vehicles imported, exported or in transit shall be carried out with the Customs Departments according to provisions of points a, b, c, d, dd, e of this clause.

16

Clause 29 Article 1

29. Article 47 is amended as follows:

Article 47. Form of access to and use of e-invoice information on web portal

29. Article 47 is amended as follows:

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1. Information users that include enterprises, economic organizations, household businesses or individual businesses that sell goods and/or provide services, and buyers of goods and service users, shall access and use information on e-invoices available on the General Department of Taxation’s web portal.

1. Information users that include enterprises, economic organizations, household businesses or individual businesses that sell goods and/or provide services, and buyers of goods and service users, shall access and use information on e-invoices available on the Information systems for handling administrative procedure of Tax authorities.

2. Information users that are state regulatory agencies, credit institutions and e-invoice service providers shall search for and use information on e-invoices and electronic records with the scope, duration, responsibilities and rights to access the web portal on e-invoices defined in the specific agreement made by and between two parties

2. Information users that are state regulatory agencies, credit institutions and e-invoice service providers shall search for and use information on e-invoices and electronic records with the scope, duration, responsibilities and rights to access the web portal on e-invoices defined in the specific agreement made by and between two parties

...

...

...

Information users prescribed in clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information (hereinafter referred to as “entities in charge of registration”) and send written notification thereof to the General Department of Taxation.

Information users prescribed in clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information (hereinafter referred to as “entities in charge of registration”) and send written notification thereof to the Department of Taxation.

3. The General Department of Taxation or Department of Taxation shall issue no more than 02 accounts used for accessing and using e-invoice information to each user of an agency or organization of the same level under specific agreement between the parties.

3. The Department of Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers Sub-Department shall issue no more than 02 accounts used for accessing and using e-invoice information to each user of an agency or organization of the same level under specific agreement between the parties.”

17

Clause 31 Article 1

31. Heading and contents of Article 49 are amended as follows:

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...

...

31. Heading and contents of Article 49 are amended as follows:

Article 49. Registration, modification and revocation of accounts used for accessing web portal for access to and use of e-invoice information

1. The entity in charge of registration of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation or Provincial Department of Taxation for registration, modification or revocation of user account

1. The entity in charge of registration of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the Department of Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers Sub-Department for registration, modification or revocation of user account

2. Within 02 working days from its receipt of the application, the General Department of Taxation or Provincial Department of Taxation shall consider granting a new user account, or modifying or revoking an existing user account, and give a written notification thereof to the information user. If an application is refused, reasons for such refusal must be given

...

...

...

Information about new user accounts shall be sent to each applicant via email.

Information about new user accounts shall be sent to each applicant via email.

3. A new user account or an extended one shall be valid for 12 months or another period as requested by the information user but not exceeding 12 months from the date on which the General Department of Taxation or Provincial Department of Taxation sends the notice of application processing result to the entity in charge of registration of the information user."

3. A new user account or an extended one shall be valid for 12 months or another period as requested by the information user but not exceeding 12 months from the date on which the Department of Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers Sub-Department sends the notice of application processing result to the entity in charge of registration of the information user."

18

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32. Clauses 1 and 3 Article 50 are amended as follows:

32. Clauses 1 and 3 Article 50 are amended as follows:

1. The General Department of Taxation/Provincial Department of Taxation shall revoke the user account for accessing its web portal in the following cases

1. The Department of Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers Sub-Department shall revoke the user account for accessing its web portal in the following cases

…

...

...

...

3. At least 05 working days before the official date of termination of provision or use of e-invoice information (except cases where the termination is made at the request of the entity in charge of registration of the information user), the General Department of Taxation or Provincial Department of Taxation shall electronically send a notice of termination of provision or use of e-invoice/electronic record information to the information user

3. At least 05 working days before the official date of termination of provision or use of e-invoice information (except cases where the termination is made at the request of the entity in charge of registration of the information user), the Department of Taxation, Tax authority of the province, E-commerce Tax Sub-Department, or Large Taxpayers Sub-Department shall electronically send a notice of termination of provision or use of e-invoice/electronic record information to the information user

19

Clause 33 Article 1

33. Clause 5 Article 52 is amended as follows:

“5. In case of suspension of provision of e-invoice information, the General Department of Taxation shall make a notice of such suspension on its web portal on e-invoices for the information users. Such notice must clearly indicate the expected time for resumption of provision of e-invoice information.”

33. Clause 5 Article 52 is amended as follows:

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20

Clause 37 Article 1

37. Article 57a is added following Article 57 as follows:

“Article 57a. Responsibilities of customs authorities to manage electronic records

37. Article 57a is added following Article 57 as follows:

“Article 57a. Responsibilities of customs authorities to manage electronic records

1. The General Department of Vietnam Customs shall:

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…

…

2. Each Customs Department shall:

2. Each Regional Sub-Department of Customs shall:

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CIRCULAR NO. 31/2025/TT-BTC OF THE MINISTRY OF FINANCE ON AMENDMENTS TO CIRCULAR NO. 23/2021/TT-BTC DATED MARCH 30, 2021 OF THE MINISTER OF FINANCE ON GUIDELINES FOR THE PRINTING, ISSUANCE, MANAGEMENT AND USE OF E-STAMPS FOR ALCOHOL AND E-STAMPS FOR TOBACCO PRODUCTS
(Enclosed with Official Dispatch No. 2386/CT-CS dated July 10, 2025 of the Department of Taxation)

NO.

ARTICLE/CLAUSE

APPLICABLE REGULATION

AMENDMENT
(After restructuring the organizational apparatus)

1

Article 2

1. ...

Replace the phrase “General Department of Taxation” with “Department of Taxation” in Point b Clause 1 Article 4; Points a and b Clause 1 Article 6;

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...

Replace the phrase “Sub-department of Taxation” with “District-level Tax Team” in Point b Clause 1 Article 6.

1. …

Replace the phrase “Department of Taxation” with “Department of Taxation” in Point b Clause 1 Article 4; Points a and b Clause 1 Article 6;

…

Replace the phrase “Sub-department of Taxation” with “tax authority at the grassroots level” in Point b Clause 1 Article 6.

APPENDIX III

CIRCULAR NO. 40/2025/TT-BTC DATED JUNE 13, 2025 OF THE MINISTRY OF FINANCE AMENDING AND SUPPLEMENTING CERTAIN ARTICLES OF CIRCULARS ON TAX ADMINISTRATION FOR DISTINCTION OF POWERS OF THE TWO-TIER LOCAL GOVERNMENT
(Enclosed with Official Dispatch No. 2386/CT-CS dated July 10, 2025 of the Department of Taxation)

NO.

...

...

...

APPLICABLE REGULATION

AMENDMENT
(After restructuring the organizational apparatus)

1

Clause 3 Article 1

3. Clause 1, point b.2 clause 3 and clause 4 Article 7 are amended as follows:

“1. The Chairperson of the People's Committee of the commune shall, based on the number, scale of household businesses and individual businesses under the management, decide to establish the Tax Advisory Council of the commune at the request of the Leader of Tax Team.

…

3. Clause 1, point b.2 clause 3 and clause 4 Article 7 are amended as follows:

“1. The Chairperson of the People's Committee of the commune shall, based on the number, scale of household businesses and individual businesses under the management, decide to establish the Tax Advisory Council of the commune at the request of the Head of Tax authority at grassroots level.

...

...

...

“4. Procedures for establishing the Tax Advisory Council

a) The commune-level Vietnam Fatherland Front shall propose, introduce, and send a list of household businesses and individual businesses participating in the Tax Advisory Council to the Tax Team under the Regional Sub-department of Taxation. The Tax Team under the Regional Sub-department of Taxation shall provide a list of household businesses and individual businesses for the commune-level Vietnam Fatherland Front to select.

b) The Tax Team Leader at grassroots level shall request the Chairperson of People's Committee of the commune to establish a Tax Advisory Council based on the composition and list of participants in the Tax Advisory Council as prescribed in this Article (made using Form No. 07-1/HDTV in Appendix I attached hereto)."

“4, Procedures for establishing the Tax Advisory Council

a) The commune-level Vietnam Fatherland Front shall propose, introduce, and send a list of household businesses and individual businesses participating in the Tax Advisory Council to the Tax authority at grassroots level affiliated to the Tax authority of the province. Tax authority at grassroots level affiliated to the Tax authority of the province shall provide a list of household businesses and individual businesses for the commune-level Vietnam Fatherland Front to select.

b) The Head of the Tax authority at grassroots level at grassroots level shall request the Chairperson of People's Committee of the commune to establish a Tax Advisory Council based on the composition and list of participants in the Tax Advisory Council as prescribed in this Article (made using Form No. 07-1/HDTV in Appendix I attached hereto)."

2

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4. Clause 3 Article 9 is amended as follows:

“3. Work relations in providing information and documents

The Tax Team affiliated to the Regional Sub-department of Taxation shall provide information and documents to the Tax Advisory Council within the jurisdiction of the Tax Advisory Council specified in Article 10 of this Circular.”

4. Clause 3 Article 9 is amended as follows:

“3. Work relations in providing information and documents

The Tax authority at grassroots level affiliated to the Tax authority of the province shall provide information and documents to the Tax Advisory Council within the jurisdiction of the Tax Advisory Council specified in Article 10 of this Circular.”

3

Clause 5 Article 1

5. Point dd Clause 2 Article 11, Clause 4 Article 11 are amended as follows:

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...

“4. The Tax Advisory Council shall send the tax advisory results to the People's Committee of the commune and the Leader of the Tax Team affiliated to the Regional Sub-department of Taxation.”

5. Point dd Clause 2 Article 11, Clause 4 Article 11 are amended as follows:

“dd) A report shall be sent to the Chairperson of the People's Committee of the commune and the Tax authority at grassroots level affiliated to the Tax authority of the province in the case where any member is unable to continue participating in the Tax Advisory Council;”

“4. The Tax Advisory Council shall send the tax advisory results to the People's Committee of the commune and the Tax authority at grassroots level affiliated to the Tax authority of the province.”

4

Clause 6 Article 1

6. Point d Clause 5 Article 13 is amended as follows:

…

In the case of projects within the same province or city (including: inter-commune/ward/special zone projects and projects in other communes, wards, or special zones from the location of the contractor's head office). Regional Sub-department of Taxation shall cooperate with the Department of Finance to advise the People's Council and People's Committee of the province or city to decide on the allocation of state budget revenues in the commune.”

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…

In the case of projects within the same province or city (including: inter-commune/ward/special zone projects and projects in other communes, wards, or special zones from the location of the contractor's head office). The tax authority of the province shall cooperate with the Department of Finance to advise the People's Council and People's Committee of the province or city to decide on the allocation of state budget revenues in the commune.”

5

Article 2

“b. The Tax Team affiliated to the Regional Sub-department of Taxation shall cooperate with the Tax Advisory Council of the commune, based on the regulations of the State and the People's Committee of the province or city, to verify the accuracy and legitimacy of the list of household businesses applying for tax reduction or exemption for agricultural land use tax and to compile a report for the Regional Sub-department of Taxation.

“b. The Tax authority at grassroots level affiliated to the Tax authority of the province shall cooperate with the Tax Advisory Council of the commune, based on the regulations of the State and the People's Committee of the province or city, to verify the accuracy and legitimacy of the list of household businesses applying for tax reduction or exemption for agricultural land use tax and to compile a report for the Tax authority of the province.”

6

Clause 2 Article 3

2. Section II is amended as follows:

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...

1.1. Taxpayers of agricultural land use tax managed by communes, wards, and special zones:

a) The Tax Team affiliated to the Regional Sub-department of Taxation shall cooperate with the Advisory Council of the commune to:

…

- The list of taxpayers eligible for tax exemption or reduction shall be published in the People's Committee of the commune and other locations for information and supervision. After 10 days of publishing, if there are no questions, the Tax Team affiliated to the Regional Sub-department of Taxation shall compile the list of taxpayers eligible for tax exemption or reduction for agricultural land use tax and submit it to the People's Committee of the commune.

…

2. Section II is amended as follows:

…

1.1. Taxpayers of agricultural land use tax managed by communes, wards, and special zones:

a) The Tax authority at grassroots level affiliated to the Tax authority of the province shall cooperate with the Advisory Council of the commune to

...

...

...

- The list of taxpayers eligible for tax exemption or reduction shall be published in the People's Committee of the commune and other locations for information and supervision. After 10 days of publishing, if there are no questions, the Tax authority at grassroots level affiliated to the Tax authority of the province shall compile the list of taxpayers eligible for tax exemption or reduction for agricultural land use tax and submit it to the People's Committee of the commune.

…

b) The People's Committee of commune shall:

…

b) The People's Committee of commune shall:

…

...

...

...

- Coordinate with the Tax Team affiliated to the Regional Sub-department of Taxation to address any tax-related issues and complaints in the province.

…

1.3. The Tax Team affiliated to the Regional Sub-department of Taxation shall cooperate with the Tax Advisory Council of the commune, based on the regulations of the State and the People's Committee of the province or city, to verify the accuracy and legitimacy of the list and rates of household businesses applying for tax reduction or exemption for agricultural land use tax and to compile a report for the Regional Sub-department of Taxation for monitoring and consolidation. The list of poor households shall be determined by the specialized agency assigned by the People's Committee of the commune.

- Coordinate with the Tax Team affiliated to the Tax authority of the province/city to address any tax-related issues and complaints in the province.

…

1.3. The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall cooperate with the Tax Advisory Council of the commune, based on the regulations of the State and the People's Committee of the province or city, to verify the accuracy and legitimacy of the list and rates of household businesses applying for tax reduction or exemption for agricultural land use tax and to compile a report for the Tax authority of the province/city for monitoring and consolidation. The list of poor households shall be determined by the specialized agency assigned by the People's Committee of the commune.

2. In provinces and cities:

...

...

...

…

2. In provinces and cities:

Each Tax authority of the province/city shall:

…

* To ensure timely implementation of tax exemption or reduction for agricultural land use tax stipulated in this Circular; the People's Committee of the province/city shall decide on tax exemption or reduction for agricultural land use tax or may assign the People's Committee of commune for decision-making. In cases where the is assigned to the People's Committee of commune for decision-making, the Tax Team affiliated to the Regional Sub-department of Taxation shall cooperate with the Tax Advisory Council of the commune to submit the proposal to the People's Committee of commune, Regional Sub-department of Taxation, and the People's Committee of the province/city for reporting purposes.

* To ensure timely implementation of tax exemption or reduction for agricultural land use tax stipulated in this Circular; the People's Committee of the province/city shall decide on tax exemption or reduction for agricultural land use tax or may assign the People's Committee of commune for decision-making. In cases where the is assigned to the People's Committee of commune for decision-making, the Tax authority at grassroots level affiliated to the Tax authority of the province/city shall cooperate with the Tax Advisory Council of the commune to submit the proposal to the People's Committee of commune, the Tax authority of the province/city, and the People's Committee of the province/city for reporting purposes.

7

...

...

...

3. Points a.1, a.2, a.3, a.4, a.5 Clause 1, point b.2 Clause 2.2 Article 16 are amended as follows:

…

a.3) In cases where the taxpayer has the right to use land for multiple parcels of land in different communes, wards, or special zones, none of which exceed the land quota, and the total area does not exceed the land quota of homestead land area in this commune/ward/special zone. The taxpayer must shall submit tax declarations for each parcel of land to the People's Committee of the commune where the taxable land is located and submit a consolidated tax declaration to the Tax Team of the Regional Sub-department of Taxation where the taxpayer conducts the consolidated declaration procedure.

a.4) In cases where the taxpayer has the right to use land for multiple parcels of land in different communes, wards, or special zones and only one (01) parcel of land exceeds the land quota at the location where the land right is exercised, the taxpayer shall submit tax declarations for each land parcel to the People's Committee of the commune where the taxable land is located and submit a consolidated tax declaration to the Tax Team of the Regional Sub-department of Taxation where the land parcel exceeds the land quota.

a.5) In cases where the taxpayer has the right to use land for multiple parcels of land in different communes, wards, or special zones and only one (01) parcel of land exceeds the land quota at the location where the land right is exercised, the taxpayer shall submit tax declarations for each land parcel to the People's Committee of the commune where the taxable land is located and select a Tax Team of the Regional Sub-department of Taxation where the taxable land exceeds the land quota to conduct the consolidated tax declaration.

3. Points a.1, a.2, a.3, a.4, a.5 Clause 1, point b.2 Clause 2.2 Article 16 are amended as follows:

…

a.3) In cases where the taxpayer has the right to use land for multiple parcels of land in different communes, wards, or special zones, none of which exceed the land quota, and the total area does not exceed the land quota of homestead land area in this commune/ward/special zone. The taxpayer must shall submit tax declarations for each parcel of land to the People's Committee of the commune where the taxable land is located and submit a consolidated tax declaration to the Tax authority at grassroots level affiliated to the Tax authority of the province/city where the taxpayer conducts the consolidated declaration procedure.

a.4) In cases where the taxpayer has the right to use land for multiple parcels of land in different communes, wards, or special zones and only one (01) parcel of land exceeds the land quota at the location where the land right is exercised, the taxpayer shall submit tax declarations for each land parcel to the People's Committee of the commune where the taxable land is located and submit a consolidated tax declaration to the Tax authority at grassroots level affiliated to the Tax authority of the province/city where the land parcel exceeds the land quota.

...

...

...

8

Clause 1 Article 8

1. Points c, d Clause 1; points a, b, d clause 5; points b.1, b.2 Clause 9 Article 13 are amended as follows:

…

“a) The Tax Team affiliated to the Regional Sub-department of Taxation shall publish it in the single-window department or head office of the Tax Team affiliated to the Regional Sub-department of Taxation, the People's Committee of the commune, and the market management board; the publishing places are gates, entrances, or other convenient locations for information and supervision; the first information disclosure must be from December 20^th to December 31^st.

1. Points c, d Clause 1; points a, b, d clause 5; points b.1, b.2 Clause 9 Article 13 are amended as follows:

…

“a) The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall publish it in the single-window department or head office of the Tax authority at grassroots level affiliated to the Tax authority of the province/city, the People's Committee of the commune, and the market management board; the publishing places are gates, entrances, or other convenient locations for information and supervision; the First information disclosure must be from December 20th to December 31st.

...

...

...

b) The Tax Team affiliated to the Regional Sub-department of Taxation shall send documents to be published for the first-time to the People's Council and the Vietnam Fatherland Front of the commune by December 20^th, in which specify the address and deadline for receiving feedback (if any) from the People's Council and the Vietnam Fatherland Front by the Tax Team affiliated to the Regional Sub-department of Taxation. The deadline for receiving feedback (if any) by the Tax Team affiliated to the Regional Sub-department of Taxation is by December 31^st.

b) The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall send documents to be published for the first-time to the People's Council and the Vietnam Fatherland Front of the commune by December 20th, in which specify the address and deadline for receiving feedback (if any) from the People's Council and the Vietnam Fatherland Front by the Tax authority at grassroots level affiliated to the Tax authority of the province/city. The deadline for receiving feedback (if any) by the Tax authority at grassroots level affiliated to the Tax authority of the province/city is by December 31st.

dd) The Tax Team affiliated to the Regional Sub-department of Taxation shall consolidate feedback on the first information disclosure from the people, taxpayers, People's Council, and commune-level Vietnam Fatherland Front to study and adjust the management subjects, estimated revenue, and expected tax rates before requesting the Tax Advisory Council to give feedback.

“b) The Tax Team affiliated to the Regional Sub-department of Taxation

b.1) The Tax Team affiliated to the Regional Sub-department of Taxation shall carry out the second public disclosure before January 30^th at the single-window section or the head office of the Tax Team affiliated to the Regional Sub-department of Taxation, the head office of the commune-level People's Committee, the head office of the market management council; such information shall be published at the door, gate or a convenient location for information accessing and monitoring.

b.2) The Tax Team affiliated to the Regional Sub-department of Taxation shall send documents for the second public disclosure to the People's Council and the Vietnam Fatherland Front of the commune by January 30th, specifying the address and time for The Tax Team affiliated to the Regional Sub-department of Taxation to receive feedback (if any) from the People's Council and the Vietnam Fatherland Front of the commune”

dd) The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall consolidate feedback on the first information disclosure from the people, taxpayers, People's Council, and commune-level Vietnam Fatherland Front to study and adjust the management subjects, estimated revenue, and expected tax rates before requesting the Tax Advisory Council to give feedback.

...

...

...

b.1) The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall carry out the second public disclosure before January 30th at the single-window section or the head office of the Tax authority at grassroots level affiliated to the Tax authority of the province/city, the head office of the commune-level People's Committee, the head office of the market management council; such information shall be published at the door, gate or a convenient location for information accessing and monitoring.

b.2) The Tax authority at grassroots level affiliated to the Tax authority of the province/city shall send documents for the second public disclosure to the People's Council and the Vietnam Fatherland Front of the commune by January 30th, specifying the address and time for the Tax authority at grassroots level affiliated to the Tax authority of the province/city to receive feedback (if any) from the People's Council and the Vietnam Fatherland Front of the commune”

9

Clause 1 Article 9

1. Clause 2 Article 20 is amended as follows:

“2. All information on accounting for tax liabilities and payments that need to be collected, already been collected, remain to be collected; tax refunds that need to be paid, have already been paid, remain to be refunded; tax exemptions; tax deductions; charged-off and cancelled tax debts must carry administrative division's code respectively, including:

a) Where the collection agency’s code indicates a Regional Sub-department of Taxation, Large Taxpayers Sub-Department, or E-commerce Tax Sub-Department the administrative division's code must be the provincial code.

b) Where the collection agency’s code indicates a Regional Sub-department of Taxation, Large Taxpayers Sub-Department, E-commerce Tax Sub-Department, or Tax Team affiliated to the Regional Sub-department of Taxation and the collection on the list of collections recorded in commune-level accounting books in accordance with regulations of the State Treasury, the administrative division's code must be a commune-level one.”

1. Clause 2 Article 20 is amended as follows:

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a) Where the collection agency’s code indicates a Tax authority of the province/city, Large Taxpayers Sub-Department, or E-commerce Tax Sub-Department the administrative division's code must be the provincial code.

b) Where the collection agency’s code indicates a Tax authority of the province/city, Large Taxpayers Sub-Department, E-commerce Tax Sub-Department, or Tax authority at grassroots level affiliated to the Tax authority of the province/city the collection on the list of collections recorded in commune-level accounting books in accordance with regulations of the State Treasury, the administrative division's code must be a commune-level one.”

10

Clause 1 Article 10

1. Point b Clause 1 Article 7 is amended as follows:

b) Other cooperatives, organizations, and affiliated units stipulated in points b, c, and n Clause 2 Article 4 of this Circular shall submit their applications for the first-time tax registration at the head office of the Regional Sub-department of Taxation where the organization’s head office is located; at the Tax Team affiliated to the Regional Sub-department of Taxation where the organization's head office is located (if the organization is not established by a central or provincial authority) or where the cooperative organization is located.

1. Point b Clause 1 Article 7 is amended as follows:

b) Other cooperatives, organizations, and affiliated units stipulated in points b, c, and n Clause 2 Article 4 of this Circular shall submit their applications for the first-time tax registration at the head office of the Tax authority of the province/city where the organization’s head office is located; at the Tax authority at grassroots level affiliated to the Tax authority of the province/city where the organization's head office is located (if the organization is not established by a central or provincial authority) or where the cooperative organization is located.

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2. Clause 2 Article 10 is amended as follows:

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b.2.1) Taxpayers shall submit applications for amendments to tax registration information at the tax authority of the new location within 10 (ten) days from the date on which the tax authority of the previous location issues the Notice of taxpayer relocation using Form No. 09-MST attached hereto. To be specific:

- Taxpayers stipulated in points a, b, d, dd, and h Clause 2 Article 4 hereof (excluding cooperatives) shall submit applications at the Regional Sub-department of Taxation of the new location.

- Taxpayers that are cooperatives stipulated in point b Clause 2 Article 4 hereof shall submit applications at the Tax Team affiliated to the Regional Sub-department of Taxation of the new location.

- Taxpayers stipulated in points c and n Clause 2 Article 4 hereof shall submit applications at the Regional Sub-department of Taxation of the new location (if the organization is established by a central or provincial authority); at the Tax Team affiliated to the Regional Sub-department of Taxation of the new location (if the organization is not established by a central or provincial authority).

2. Clause 2 Article 10 is amended as follows:

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b.2.1) Taxpayers shall submit applications for amendments to tax registration information at the tax authority of the new location within 10 (ten) days from the date on which the tax authority of the previous location issues the Notice of taxpayer relocation using Form No. 09-MST attached hereto. To be specific:

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- Taxpayers stipulated in points a, b, d, dd, and h Clause 2 Article 4 hereof (excluding cooperatives) shall submit applications at the Tax authority at grassroots level affiliated to the Tax authority of the province/city of the new location.

- Taxpayers stipulated in points c and n Clause 2 Article 4 hereof shall submit applications at the Tax authority of the province/city of the new location (if the organization is established by a central or provincial authority); at the Tax authority at grassroots level affiliated to the Tax authority of the province/city of the new location (if the organization is not established by a central or provincial authority).