Procedures for tax exemption, tax reduction, remove here debts, fines. Htc checking, tax inspections; 9.
Sign up Sign in Contact. Authorized to collect taxes; 5. Shall fulfill their tax obligations. This Circular shall be expired from December 20,replaced. The regulations on procedures for tax payment, tax refund, tax offset begins to apply from.
Those kinds of paper in the tax dossier, of which forms are not set by the Ministry of Finance, must comply with relevant laws. In case of arising a payment to a foreign contractor while the Vietnamese party has not yet received a copy of the foreign contractor's tax registration certificate, the Vietnamese party shall temporarily withhold and pay the payable VAT and EIT amounts for the foreign contractor under Clause 2 of this Article. Once a month on the 5th at the latest, authorized tax collectors shall make tables of settlement of tax, charge and fee receipts already used and number of receipts not yet used according to each type of receipt with tax agencies under regulations.
