Tax Admistration


Regulation on tax administration covers the following main topics:

  • Duties, Powers and Responsibilities of Authorities, Organizations and Individuals in Tax administration;
  • Provide specific guidelines for common procedures for all taxes, such as: Instructions for initial registration of tax number, tax declaration, tax payment, etc. According, the regulation on ech specific tax will refer to these guidelines;
  • Provide general principles/directions for handling some tax procedures so that tax documents of each specific tax can be built and developed in more detail, such as: Tax calculation, Deadlines for submission of tax declaration dossiers, Tax imposition, Tax Refund, etc.;
  • Regulations on invoices and e-vouchers;
  • The guidelines related to Tax agent;
  • Procedures for tax audit, tax inspection, tax enforcement, penalties for tax administrative offences, complaints, denunciations and lawsuits.
For details of the above contents, please refer to the original documents related to tax administration presented in the section Regulations related to tax