On 22 July 2013, the Government issued Decree 83/2013/ND-CP (“Decree 83”) providing guidance for a number of articles under the Law on Tax Administration and the amended Law on Tax Administration. Decree 83 shall take effect starting from 15 September 2013 and replace Decree 85/2007/ND-CP dated 25 May 2007 and Decree 106/2010/ND-CP dated 28 October 2010, which provides detail implementation of the Law on Tax Administration.In principles, Decree 83 provides guidance on the implementation of major changes under the amended Law on Tax Administration, including:

  • Instruction on quarterly tax declaration return with respect to Value Added Tax and Personal Income Tax;
  • Instruction on applying payments under the “installment” method for outstanding tax liabilities;
  • Instruction on the deadline for import duty payment; and
  • Principles for advance ruling of HS code classifications and dutiable values.

The above guidance is consistent with the temporary instruction in Official Letter 8355/BTC-TCT dated 28 June 2013 and Official Letter 8356/BTC-TCHQ dated 28 June 2013 of the Ministry of Finance for the implementation of the amended Law on Tax Administration from 1 July 2013. These instructions were updated in our Tax Alert dated 15 July 2013.

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