How are the 15 obligations of taxpayers regulated under the 2025 Tax Administration Law?

This English version is translated from the Vietnamese original. In case of any discrepancy, the Vietnamese version prevails.

Where are taxpayer obligations defined under the 2025 Tax Management Law?

Clause 2 of Article 37 of the Tax Management Law 2025, No. 108/2025/QH15 (effective from 01/7/2026) lists all 15 obligations of taxpayers. This is a document that replaces the Tax Management Law 2019 (No. 38/2019/QH14) and substantially inherits and expands upon taxpayer obligations compared to previous regulations.

How are the 15 taxpayer obligations under the 2025 Tax Management Law defined?

According to Clause 2 of Article 37 of the Tax Management Law 2025, No. 108/2025/QH15, taxpayers have the following obligations:

1. Tax registration and use of tax identification numbers in accordance with regulations (point a).

2. Accurate, truthful, complete declaration and timely submission of tax documents; bearing legal responsibility for the accuracy, truthfulness, and completeness of tax documents and materials provided to the tax authority during the process of handling tax documents (point b).

3. Full and timely payment of taxes, other fees, late payment charges, and penalties; in cases where the amount to be paid has been assigned a payment identification code by the tax authority, payment shall be made according to the payment identification code (point c).

4. Compliance with accounting and statistical regimes and use of invoices and supporting documents in accordance with legal provisions (point d).

5. Accurate, truthful, and complete recording and documentation of activities giving rise to tax obligations, tax deductions, and transactions requiring tax information disclosure (point đ).

6. Issuance of invoices and supporting documents to purchasers in the correct quantity, category, and actual payment value when selling goods or providing services in accordance with legal regulations (point e).

7. Provision of accurate, complete, and timely information and documents related to determination of tax obligations in written paper or electronic form; provision of information to the tax authority to facilitate information exchange with foreign tax authorities pursuant to international treaties and international tax agreements to which the Socialist Republic of Vietnam is a party or signatory; explanation of tax calculation, other fees, tax declaration, other fees, tax payment, and other fees payment as requested by the tax authority (point g).

8. Compliance with decisions, notices, and requests of the tax authority and tax officials in accordance with legal regulations (point h).

9. Bearing responsibility for fulfillment of tax obligations and other fees in accordance with legal regulations, including in cases where a legal representative or authorized representative acts on behalf of the taxpayer in performing tax or other fees procedures in violation of regulations (point i).

10. Operation of technical infrastructure to conduct electronic transactions and information connectivity for tax obligations with the tax authority (point k).

11. Establishment, maintenance, declaration, and provision of documents on related-party transactions and related parties, including foreign related parties (point m).

12. Other obligations as prescribed by the tax law, tax management law, and related laws (remaining points in Clause 2 of Article 37).

How is the obligation of truthful tax declaration understood?

The obligation of truthful tax declaration is detailed in Article 12 of the Tax Management Law 2025, No. 108/2025/QH15:

"Taxpayers must declare accurately, truthfully, and completely the contents in the tax declaration document and other fees documents for each type of tax and other fees, and self-calculate the amount of tax and other fees to be paid, except in cases where the calculation of tax and other fees, tax notification, and other fees notification is performed by the tax authority as prescribed by the Government."

Taxpayers self-determine obligations and self-declare and self-pay into the state budget. If errors or omissions are discovered in submitted documents, taxpayers may file supplementary declarations within five years from the deadline for submission of tax declaration documents of the tax period containing such errors — subject to specific conditions prescribed in Clause 5 of Article 12 of the Tax Management Law 2025.

How are violations of tax payment obligations handled?

Article 45 of the Tax Management Law 2025, No. 108/2025/QH15 classifies violation conducts into: procedural tax violations; incorrect declaration of tax calculation basis or incorrect determination of cases eligible for tax exemption, reduction, or refund, or use of illegal invoices or supporting documents not attributable to the buyer's fault; incorrect declaration resulting in underpayment of required taxes; or overstating tax-exempt, tax-reduced, non-taxable amounts, and tax evasion conduct — the most serious degree. Specifically, tax evasion conduct includes:

• Failure to submit tax registration documents, failure to submit tax declaration documents, or submission more than 90 days from the deadline resulting in tax underpayment;

• Failure to record revenues related to determination of the amount of tax to be paid;

• Failure to issue invoices or recording invoice values lower than actual payment values;

• Use of illegal invoices or supporting documents to reduce the amount of tax to be paid or increase the amount of tax to be refunded;

• Use of supporting documents or materials not reflecting actual transactions;

• Incorrect declaration compared to actual facts regarding exported or imported goods without voluntary remediation;

• Collusion with freight forwarders to import goods for purposes of tax evasion;

• Misuse of tax-exempt goods or non-taxable goods:

• Business operation during suspension of operations without notification to the tax authority.

What rights do taxpayers have when fulfilling these obligations?

Alongside obligations, Clause 1 of Article 37 of the Tax Management Law 2025, No. 108/2025/QH15 ensures corresponding benefits for taxpayers, notably:

• Right to information confidentiality as provided in Article 7 of the Law;

• Right to non-punishment for administrative violations of tax management when fulfilling tax obligations in accordance with administrative documents or decisions of competent authorities;

• Right to lodge complaints and legal proceedings against administrative decisions and conduct on tax matters;

• Right to offset or refund overpaid tax amounts as prescribed in Article 15 of the Tax Management Law 2025.

What should enterprises note to comply with these 15 obligations?

Full compliance with the 15 obligations prescribed in Clause 2 of Article 37 of the Tax Management Law 2025, No. 108/2025/QH15 requires enterprises to pay special attention to: (1) systematization of electronic invoices in accordance with regulations — detailed guidance provided in Decree 254/2026/NĐ-CP; (2) conducting electronic transactions with the tax authority; (3) document storage ensuring integrity and security throughout the period as prescribed in accounting regulations; and (4) timely supplementary declarations when errors are discovered — within a five-year limit from the tax declaration submission deadline for the period containing errors, and in cases permitted by Clause 5 of Article 12 of the Tax Management Law 2025 (including certain cases after tax inspection decisions). Detailed procedures regarding tax declaration, tax payment, and tax inspection are specifically guided in Circular 89/2026/TT-BTC.

If enterprises need to review compliance with tax obligations or address issues arising during declaration and tax inspection processes, A&D Law Firm — a business law consultant in Vietnam — is ready to provide specific advisory support, from tax risk assessment to representation in dealings with tax authorities.

This article is for informational purposes only and does not constitute legal advice for specific situations. Legal regulations may change over time; please contact a lawyer or tax consultant for assistance appropriate to your enterprise's actual circumstances.