The Law on Tax Administration 2019

The Law on Tax Administration 2019 was passed by the 14th National Assembly, 7th session on June 13, 2019, effective from July 1, 2020. The Law includes provisions on the following contents: Tax registration, tax declaration, tax payment, tax assessment; Tax refund, tax exemption, tax reduction, no tax collection; Tax arrears; Write-off of tax arrears, late payment and penalties; waiver of late payment and fines; do not charge late payment; extension of tax payment; gradual payment of taxes owed; Taxpayer information management; Invoices and documents management; Tax inspection, tax inspection and take measures to prevent, prevent and prevent violations of tax legislation; Enforcement of administrative decisions on tax administration; Penalties for administrative violations of tax administration; Settlement of tax complaints and denunciations; International cooperation on taxation; and Taxpayer Advocacy.