There will be five Decrees and eight Circulars for guiding Tax Management Law 2019

The Decrees and the Circulars guiding the Tax Management Law in 2019 all have a roadmap that will be promulgated in 2020.

After the promulgation of the Tax Management Law 2019, the General Department of Taxation submitted to the Ministry of Finance the list of documents stipulating and guiding the implementation of the Tax Management Law.

Accordingly, there will be five guidance decrees, namely: Decree regulating some articles of the Tax Management Law; the Decree amending and supplementing a number of articles of Decree No. 20/2017/ND-CP dated February 24, 2017 of the Government regulating tax management for enterprises with associated transactions; the Decree amending and supplementing a number of articles of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government on electronic invoices when selling goods and providing services; decree stipulating sanctions for administrative violations in the field of taxes and invoices; decree on sanctioning administrative violations in the field of customs.

There will also be eight guidance circulars as follows: Circular guiding in detail some articles of the Tax Management Law; circular guiding tax registration; circular guiding the application of pre-agreement on tax calculation method in tax administration - APA; circular guiding tax management for households and individual businesses; circular guiding electronic transactions in the tax field; circular guiding risk management in tax management; circular guiding electronic stamps; circular guiding on tax procedure services (tax agent).

According to the General Department of Taxation, the Decrees and the Circulars guiding the Tax Management Law in 2019 all have a roadmap that will be promulgated in 2020.