Decree no. 83/2013/NĐ-CP dated 22 july 2013 of government guiding a number of articles of the law on tax administration and law on amendments and supplements to a number of articles of the law on tax administration
Government issued Decree No. 83/2013/ND-CP replacing Decree 85/2007/ND-CP and Decree 106/2010/ND-CP detailing the implementation of some articles of the Law on Tax Administration. There are a number of new features as follows:
· Organizations of production of goods and services are taxpayers of CIT law, with business transactions of goods and services with affiliated parties to apply the advanced agreement of determination method of assessable value (hereinafter referred to as APA).
· For taxpayers who have been granted tax registration but has not announced about accounts opened at commercial banks, credit institutions with the tax authorities prior to the effective date of this Decree shall implement additional notice, the deadline is December 31, 2013. In the production & business process, taxpayers, quarterly when there is a change or supplement of the accounts at commercial banks, credit institutions must notify the tax authorities in the quarterly estimated CIT declaration.
· Goods for exports, imports, production, business of providing goods or services that are not subject to income tax, tax exemption or reduction under (the provisions of the international treaties that Vietnam is a member) must declare, file non-taxable, tax exemption or reduction records under the international treaties with tax records
· The Vietnamese exits to settle abroad, the Vietnamese resides abroad, foreigners before their departure from Vietnam must be certified by the tax authorities for the fulfillment of tax obligations before exit. Authority Immigration is responsible for exit cease the of the individual when there is a notification in writing or electronic information from the tax authorities about the planned exit individual who does not yet finish tax obligations in accordance with law before exit
· Business households and individuals pay tax under the presumptive method with yearly regular tax declaration activities for VAT, excise tax, natural resource tax, environmental protection tax, PIT
· This Decree takes effects from 15 September 2013
