{"id":1598,"date":"2026-01-01T10:30:51","date_gmt":"2026-01-01T10:30:51","guid":{"rendered":"https:\/\/lawpage.vn\/?p=1598"},"modified":"2026-08-05T10:44:02","modified_gmt":"2026-08-05T10:44:02","slug":"law-on-tax-administration-no-108-2025-qh15-takes-effect-on-july-1-2026","status":"publish","type":"post","link":"https:\/\/lawpage.vn\/en\/law-on-tax-administration-no-108-2025-qh15-takes-effect-on-july-1-2026\/","title":{"rendered":"Law on Tax Administration No. 108\/2025\/QH15 takes effect on July 1, 2026."},"content":{"rendered":"
SUMMARY OF TAX ADMINSTRATION:\u00a0<\/strong><\/span><\/div>\n
<\/div>\n
Chapter I \u2013 General Provisions<\/strong><\/div>\n
This chapter concludes:<\/div>\n
<\/div>\n
    \n
  • Defines scope: tax administration and other revenues belonging to the state budget.<\/li>\n
  • Subjects of application: taxpayers, tax authorities, customs, related organizations\/individuals.<\/li>\n
  • Key terms explained: \u201ctax,\u201d \u201cother revenues,\u201d \u201ctax administration information system,\u201d \u201crelated-party transactions,\u201d \u201ctax risk,\u201d etc.<\/li>\n
  • Principles: transparency, self-declaration & self-payment, risk management, independent transactions.<\/li>\n
  • Confidentiality of taxpayer information and cases of disclosure.<\/li>\n
  • Prohibited acts: collusion, tax evasion, illegal invoices, data system sabotage.<\/li>\n
  • Building a modern, professional tax administration force.<\/li>\n<\/ul>\n
    <\/div>\n
    \n
    Article 8. Prohibited Acts in Tax Administration<\/em><\/div>\n
    1. Collusion and abuse of authority<\/em><\/div>\n
    Collusion, connivance, or cover-up between taxpayers and tax officials\/tax authorities to engage in transfer pricing, tax evasion, avoidance of other revenues, fraud, or misappropriation of tax and state budget funds.<\/em><\/div>\n
    <\/div>\n
    Abuse of position or authority to unlawfully disclose or leak taxpayer information.<\/em><\/div>\n
    <\/div>\n
    Falsifying inspection results or handling of tax law violations.<\/em><\/div>\n
    <\/div>\n
    Harassing or causing trouble for taxpayers.<\/em><\/div>\n
    <\/div>\n
    Misappropriating or unlawfully using tax funds or other revenues.<\/em><\/div>\n
    <\/div>\n
    2. False or incomplete declarations<\/em><\/div>\n
    <\/div>\n
    Deliberately failing to declare, or declaring incompletely, untimely, or inaccurately the amount of tax or other revenues payable, exempted, reduced, refunded, or not collected.<\/em><\/div>\n
    <\/div>\n
    Obstructing tax officials in the performance of their duties.<\/em><\/div>\n
    <\/div>\n
    Resisting, delaying, or failing to provide information and documents necessary for tax inspection and supervision.<\/em><\/div>\n
    <\/div>\n
    3. Misuse of tax identification numbers<\/em><\/div>\n
    <\/div>\n
    Using another taxpayer\u2019s tax identification number to commit unlawful acts.<\/em><\/div>\n
    <\/div>\n
    Allowing others to use one\u2019s own tax identification number contrary to legal regulations.<\/em><\/div>\n
    <\/div>\n
    4. Invoice and document violations<\/em><\/div>\n
    <\/div>\n
    Selling goods or providing services without issuing invoices as required by law.<\/em><\/div>\n
    <\/div>\n
    Using illegal invoices\/documents, unlawfully using invoices\/documents, or forging invoices\/documents to commit unlawful acts.<\/em><\/div>\n
    <\/div>\n
    Illegally creating electronic invoices\/documents or using them to commit violations in tax administration.<\/em><\/div>\n
    <\/div>\n
    5. Information system violations<\/em><\/div>\n
    <\/div>\n
    Distorting, misusing, unauthorized access to, or destroying taxpayer information systems.<\/em><\/div>\n
    <\/div>\n
    \n

    Providing or disseminating false information that harms the reputation or operations of tax authorities, taxpayers, or the tax administration information system.<\/p>\n

    <\/em><\/p>\n<\/div>\n<\/div>\n

    Chapter II \u2013 Tax Administration Functions<\/strong><\/div>\n
    This chapter concludes:<\/div>\n
    <\/div>\n
      \n
    • Full tax administration process: registration, declaration\u2013calculation\u2013payment, refund, exemption\/reduction, debt handling, enforcement.<\/li>\n
    • Tax registration via one-stop mechanism.<\/li>\n
    • Detailed rules on declaration, deduction, substitution, supplementary declaration within 5 years.<\/li>\n
    • Special rules for household businesses, individual businesses (especially e-commerce).<\/li>\n
    • Electronic tax payment; payment reference codes.<\/li>\n
    • Handling overpaid tax, late payment interest (0.03%\/day).<\/li>\n
    • Fulfillment of tax obligations in cases of dissolution, bankruptcy, death, disappearance, capital transfer.<\/li>\n
    • Tax refund, exemption, non-collection.<\/li>\n
    • Debt rescheduling, debt cancellation.<\/li>\n
    • Tax inspection, re-inspection, related-party transaction audit.<\/li>\n
    • Tax assessment when taxpayers fail to declare, misdeclare, or fail to provide documents.<\/span><\/li>\n<\/ul>\n

      Chapter III \u2013 Electronic Invoices and Documents<\/strong><\/p>\n

      This chapter concludes:<\/div>\n
      <\/div>\n
        \n
      • Rules on e-invoices: with code, without code, POS invoices.<\/li>\n
      • Entities required to use e-invoices; responsibilities for issuance, management, storage.<\/li>\n
      • Centralized invoice data management, connected to state agencies.<\/li>\n
      • Rules on electronic documents: tax receipts, deduction vouchers.<\/li>\n<\/ul>\n
        Chapter IV \u2013 International Tax Cooperation and Administration<\/strong><\/div>\n
        This chapter concludes:<\/div>\n
          \n
        • Implementation of tax treaties, double taxation agreements.<\/li>\n
        • MAP (Mutual Agreement Procedure) and APA (Advance Pricing Agreement).<\/li>\n
        • Exchange of tax information with foreign countries.<\/li>\n
        • Tax administration for cross-border related-party transactions, global minimum tax.<\/li>\n<\/ul>\n
          Chapter V \u2013 Risk Management, Compliance, Technology and Digital Transformation<\/strong><\/div>\n
          This chapter concludes:<\/div>\n
            \n
          • Application of risk management across tax activities.<\/li>\n
          • Building taxpayer compliance evaluation systems.<\/li>\n
          • Tax transactions conducted electronically.<\/li>\n
          • Tax administration information system integrated with national data, automated processes.<\/li>\n
          • Ensuring information security, handling technical incidents.<\/li>\n<\/ul>\n
            Chapter VI \u2013 Rights and Obligations of Taxpayers and Related Parties<\/strong><\/div>\n
            This chapter concludes:<\/div>\n
              \n
            • Taxpayer rights: support, data access, explanation, complaint, confidentiality.<\/li>\n
            • Obligations: tax registration, timely declaration\/payment, information provision, proper invoice use.<\/li>\n
            • Tax authority powers: request information, inspect, assess, enforce.<\/li>\n
            • Responsibilities of ministries, People\u2019s Committees, State Audit, Inspectorate, Fatherland Front, credit institutions, tax agents.<\/li>\n<\/ul>\n
              Chapter VII \u2013 Complaints, Denunciations, Dispute Resolution<\/strong><\/div>\n
              This chapter concludes:<\/div>\n
                \n
              • Taxpayer rights to complain and denounce.<\/li>\n
              • Complaint resolution procedures under the Law on Complaints.<\/li>\n
              • Tax disputes with foreign elements resolved via complaints, litigation, or treaty mechanisms.<\/li>\n<\/ul>\n
                Chapter VIII \u2013 Administrative Violations and Enforcement<\/strong><\/div>\n
                  \n
                • Principles of sanctioning; cases exempt from sanction.<\/li>\n
                • Penalties: 10%, 20%, 1\u20133 times evaded tax depending on act.<\/li>\n
                • Detailed violations: misdeclaration, tax evasion, illegal invoices.<\/li>\n
                • Handling violations by banks, payment institutions, guarantors.<\/li>\n
                • Enforcement measures: account deduction, income withholding, customs suspension, invoice suspension, asset seizure, license revocation.<\/li>\n<\/ul>\n
                  Chapter IX \u2013 Implementation Provisions<\/strong><\/div>\n
                  This chapter concludes:<\/div>\n
                    \n
                  • Effective from July 1, 2026; household businesses must use e-invoices from January 1, 2026.<\/li>\n
                  • Law on Tax Administration No. 38\/2019 ceases effect (except transitional provisions).<\/li>\n
                  • Transitional rules on exemption\/reduction, tax debt, tax inspection.<\/li>\n
                  • Roadmap to complete electronic transaction system before January 1, 2027.<\/li>\n<\/ul>\n
                    <\/div>\n","protected":false},"excerpt":{"rendered":"

                    SUMMARY OF TAX ADMINSTRATION:\u00a0 Chapter I \u2013 General Provisions This chapter concludes: Defines scope: tax administration and other revenues belonging to the state budget. Subjects of application: taxpayers, tax authorities, customs, related organizations\/individuals. Key terms explained: \u201ctax,\u201d \u201cother revenues,\u201d \u201ctax administration information system,\u201d \u201crelated-party transactions,\u201d \u201ctax risk,\u201d etc. Principles: transparency, self-declaration & self-payment, risk management, […]\n","protected":false},"author":78,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1598","post","type-post","status-publish","format-standard","hentry","category-legal-updates"],"_links":{"self":[{"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/posts\/1598","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/users\/78"}],"replies":[{"embeddable":true,"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/comments?post=1598"}],"version-history":[{"count":0,"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/posts\/1598\/revisions"}],"wp:attachment":[{"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/media?parent=1598"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/categories?post=1598"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lawpage.vn\/en\/wp-json\/wp\/v2\/tags?post=1598"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}