Law on Tax administration 2006 of Vietnam: Tax administration contents

Nguyen Trinh

11:50, 25/05/2010

The Law on Tax administration 2006 of Vietnam provides for the administration of taxes and other revenues of the state budget, the collection of which is managed by tax administration agencies according to law.

According to Article 3 of the Law on Tax administration 2006 of Vietnam, tax administration contents include:

One, tax registration, tax declaration, tax payment and tax assessment.

Two, procedures for tax refund, exemption or reduction.

Three, remission of tax arrears or fines.

Four, management of information on taxpayers.

Five, tax examination, tax inspection.

Six, enforcement of tax administration decisions.

Seven, handling of violations of tax law.

Eight, settlement of tax-related complaints and denunciations.

Tax administration must ensure publicity, transparency and equality; and guarantee lawful rights and interests of taxpayers.

View more: The Law on Tax administration 2006 of Vietnam was promulgated on November 29, 2006 and effective from July 01, 2007.

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