Official Letter 206/CTHNA-TTHT Tax Department of Ha Nam Province regarding the provision of information on the 2024 tax finalization

GENERAL DEPARTMENT OF TAXATION TAX DEPARTMENT OF HA NAM PROVINCE No: 206/CTHNA-TTHT Re: Providing information on tax finalization for 2024		SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness Ha Nam, January 24, 2025
To:	- Taxpayers in Ha Nam province - Income-paying units in Ha Nam province

To assist taxpayers (NNT) in complying with tax management regulations for the 2024 tax finalization (QTT) declaration dossier, the Ha Nam Provincial Tax Department provides some information on QTT declaration for certain taxes as follows:

1. Corporate Income Tax (TNDN) finalization for the 2024 tax period

Corporate Income Tax (except for corporate income tax from capital transfer of foreign contractors; corporate income tax declared by the percentage method on revenue on each arising or monthly basis according to the provisions at Point d, Clause 4, Article 8 of Decree No. 126/2020/ND-CP) is a type of annual tax finalization and finalization up to the time of dissolution, bankruptcy, cessation of activities, termination of contracts, or reorganization of enterprises. In the case of a change in enterprise type (excluding state-owned enterprises that have been equitized) where the transforming enterprise inherits all tax obligations of the converted enterprise, there is no need to finalize taxes up to the time of the decision on the enterprise conversion; the enterprise finalizes taxes at the end of the year.

1.1. Deadline for submitting the 2024 corporate income tax finalization dossier:

No later than the last day of the third month from the end of the calendar year or fiscal year for the annual QTT dossier. If the last day of the deadline for submitting the tax declaration dossier coincides with a holiday as prescribed, the last day of the deadline is counted as the working day immediately following the holiday.

1.2. Corporate Income Tax Finalization Dossier for 2024:

1.2.1. Corporate Income Tax Finalization Dossier for taxpayers calculating tax based on a percentage of revenue:

- Corporate Income Tax declaration form No. 04/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

- Annual financial statements.

1.2.2. Corporate Income Tax Finalization Dossier using the revenue - cost method:

- Corporate Income Tax declaration form (applicable for the revenue - cost method) No. 03/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

- Annual financial statements;

- One or several annexes accompanying the declaration form (depending on the actual arising of the taxpayer) issued together with Appendix II of Circular No. 80/2021/TT-BTC:

+ Annex of business production results according to Form No. 03-1A/TNDN or Form No. 03-1B/TNDN or Form No. 03-1C/TNDN.

+ Loss transfer annex according to Form No. 03-2/TNDN;

+ Annex of incentives for income from new investment projects, income of enterprises enjoying corporate income tax incentives according to Form No. 03-3A/TNDN.

+ Annex of incentives for business establishments investing in scale expansion, capacity enhancement, technology innovation (expansion investment projects) according to Form No. 03-3B/TNDN.

+ Annex of incentives for enterprises employing ethnic minority workers or enterprises engaging in production, construction, and transportation activities employing many female workers according to Form No. 03-3C/TNDN.

+ Annex of incentives for science and technology enterprises or enterprises transferring technology in priority transfer areas according to Form No. 03-3D/TNDN.

+ Annex of corporate income tax paid abroad Form No. 03-4/TNDN;

+ Annex of corporate income tax for real estate transfer activities according to Form No. 03-5/TNDN;

+ Annex of report on the establishment and use of the science and technology fund according to Form No. 03-6/TNDN;

+ Annex of the allocation table of corporate income tax payable to localities where the manufacturing facility enjoys revenue sources according to Form No. 03-8/TNDN;

+ Annex of the allocation table of corporate income tax payable to localities where the real estate transfer activity enjoys revenue sources according to Form No. 03-8A/TNDN;

+ Annex of the allocation table of corporate income tax payable to localities where hydroelectric production activities enjoy revenue sources according to Form No. 03-8A/TNDN;

+ Annex of the allocation table of corporate income tax payable to localities where lottery business activities enjoy revenue sources according to Form No. 03-8A/TNDN;

+ Annex of the receipt of temporary corporate income tax payment for real estate transfer activities collected according to the progress not yet handed over within the year according to Form No. 03-9/TNDN,

- In case the enterprise has an investment project abroad, in addition to the above-mentioned dossiers, the enterprise supplements: a photocopy of the foreign income tax declaration with the taxpayer's certification; a photocopy of the foreign tax payment receipt with the taxpayer's certification or the original confirmation from the foreign tax authority on the paid tax amount or a photocopy of an equivalent value document with the taxpayer's certification.

1.2.3. Corporate Income Tax Finalization Dossier for taxpayers with dependent units, business locations in provinces and cities different from the head office where the income is entitled to corporate income tax incentives, including one or several annexes of corporate income tax incentives (depending on the actual arising of the taxpayer) as follows:

- Annex of incentives for income from new investment projects, income of enterprises enjoying corporate income tax incentives according to Form No. 03-3A/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

- Annex of incentives for business establishments investing in scale expansion, capacity enhancement, technology innovation (expansion investment projects) according to Form No. 03-3B/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

- Annex of incentives for enterprises employing ethnic minority workers or enterprises engaging in production, construction, and transportation activities employing many female workers according to Form No. 03-3C/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

Annex of incentives for science and technology enterprises or enterprises transferring technology in priority transfer fields according to Form 03-3D/TNDN issued together with Appendix II of Circular No. 80/2021/TT-BTC.

1.3. Some notes when declaring corporate income tax finalization for the 2024 tax year:

• Regarding corporate income tax declaration, enterprises are responsible for accurately and fully declaring information in the corporate income tax finalization form (Form No. 03/TNDN) and the annexes attached to the corporate income tax finalization form, noting some specific indicators on Form No. 03/TNDN as follows:

  • Indicator [G1], [G3]: Taxpayers declare the surplus corporate income tax from the previous period carried forward to offset the corporate income tax payable for this period;

  • Indicator [G2], [G4], [G5]: Taxpayers declare the provisional corporate income tax paid during the year, which is the corporate income tax paid for the 2024 tax year;

  • Indicators [E], [G]: Taxpayers do not declare the corporate income tax payable, already provisionally paid for activities enjoying incentives in other provinces, which have been declared separately.

• Regarding the declaration of related party transactions, enterprises must identify and declare information on related party transactions. Specifically, enterprises should accurately determine the entities required to declare, manage, and fully declare information on related party transactions, and correctly identify deductible interest expenses (capped at 30%) when calculating corporate income tax according to the provisions of Decree No. 132/2020/ND-CP dated November 5, 2020, by the Government to limit errors.

  • In cases where taxpayers have related party transactions within the scope of Decree No. 132/2020/ND-CP dated November 5, 2020, they are responsible for declaring information about related party relationships and transactions according to Annex I, Annex II, Annex III issued together with Decree No. 132/2020/ND-CP and submitting it along with the corporate income tax finalization form (prescribed in Clause 3, Article 18 of Decree No. 132/2020/ND-CP).

  • In cases where taxpayers have obligations related to the Country-by-Country Profit Report, they must prepare the Country-by-Country Profit Report in the Transfer Pricing Documentation according to Annex IV issued together with Decree No. 132/2020/ND-CP and submit it to the tax authority according to the provisions of Clause 5, Article 18 of Decree No. 132/2020/ND-CP.

  • Cases where taxpayers are exempt from declaring, exempt from preparing Transfer Pricing Documentation are specified in Article 19 of Decree No. 132/2020/ND-CP.

• Regarding provisional corporate income tax payment according to Decree No. 91/2022/ND-CP dated October 30, 2022, effective from October 30, 2022, and applied from the 2021 tax year:

  • Taxpayers must self-determine the provisional corporate income tax payment for each quarter (including provisional allocation of corporate income tax to the provincial areas where dependent units, business locations, or transferred real estate different from where the taxpayer's head office is located) and deduct the provisional tax amount paid from the annual corporate income tax payable.

  • The total provisional corporate income tax paid for 04 quarters must not be less than 80% of the annual corporate income tax payable. In cases where taxpayers pay less than the provisional tax amount for 04 quarters, they must pay late payment interest on the underpaid tax amount from the day following the last date of provisional corporate income tax payment for the fourth quarter until the day before the underpaid tax amount is paid into the state budget.

  • Taxpayers conducting infrastructure investment projects, housing for transfer or lease-purchase, collecting advance payments from customers according to the progress under the law, must provisionally pay corporate income tax quarterly at a rate of 1% on the collected amount. If the infrastructure or housing has not been handed over and has not been included in the annual corporate income tax revenue, the taxpayer does not consolidate it into the annual corporate income tax finalization dossier but consolidates it into the corporate income tax finalization dossier when handing over the real estate for each part or the entire project.

• Regarding tax obligations when enterprises set up and use the Science and Technology Development Fund (the Fund) of enterprises according to Circular No. 67/2022/TT-BTC dated November 7, 2022, effective from December 23, 2022, and applied for determining tax obligations from the 2022 corporate income tax period:

  • The amount allocated to the Fund is determined for each corporate income tax period and deducted from taxable income when determining the corporate income tax payable in the tax period;

  • Enterprises are not allowed to include expenses from the Fund and late payment interest, interest arising from the corporate income tax payable in the deductible expenses when determining taxable income for the corporate income tax period according to the provisions of Clauses 1 and 2, Article 4 of Circular No. 67/2022/TT-BTC.

  • In cases where during the year, enterprises need to use funds for science and technology activities exceeding the available amount in the Fund, they can choose to include it in the deductible expenses when determining taxable income for the corporate income tax period or pre-allocate the Fund for the following years to offset the shortfall according to the provisions of Clause 7, Article 10 of Decree No. 95/2014/ND-CP dated October 17, 2014, by the Government on investment and financial mechanisms for science and technology activities.

  • Enterprises must set up fixed asset dossiers formed from the Fund to track and manage according to legal regulations and are not allowed to depreciate fixed assets into deductible expenses when determining taxable income, including the following cases:

    • Fixed assets formed to serve the enterprise's scientific research and technology activities;

    • Purchase of machinery and equipment accompanied by technology transfer objects according to Article 7 of the Law on Technology Transfer to replace part or all of the technology in use with more advanced technology to improve productivity, product quality, or develop new products according to Point c, Clause 3, Article 10 of Decree No. 95/2014/ND-CP dated October 17, 2014, by the Government on investment and financial mechanisms for science and technology activities;

    • Purchase of machinery and equipment for technology innovation, directly serving the enterprise's production and business activities in 2023 and 2024 according to Point b, Clause 3, Article 3 of Resolution No. 43/2022/QH15 dated January 11, 2022, by the National Assembly on fiscal and monetary policies supporting the Program for Socio-economic Recovery and Development.

  • In cases where fixed assets formed from the Fund for scientific research and technology activities have not been fully depreciated, if transferred to the enterprise's production and business activities, the remaining value of the fixed assets is included in other income, and the remaining value of the fixed assets is depreciated into deductible expenses when determining taxable income.

  • In cases where fixed assets formed from the Fund have not been fully depreciated and are used for both scientific research and technology activities and the enterprise's production and business activities, the enterprise continues to track and manage according to the regulations of the Ministry of Finance on the management, use, and depreciation of fixed assets and does not depreciate fixed assets into deductible expenses when determining taxable income.

  • In cases where fixed assets are formed from the results of the enterprise's scientific research and technology tasks and subsequently transferred to the enterprise's production and business activities, the value of the fixed assets is included in other income, and the value of the fixed assets is depreciated into deductible expenses when determining taxable income.

• Regarding the provision for contingency:

  • The provision and handling of provisions for devaluation of inventory, provisions for losses on investments, provisions for bad debts, and provisions for warranty of products, goods, services, and construction works as a basis for determining deductible expenses when determining taxable income according to the guidance in Circular No. 48/2019/TT-BTC dated August 8, 2019, by the Ministry of Finance (amended and supplemented by Circular No. 24/2022/TT-BTC dated April 7, 2022, by the Ministry of Finance).

2. Declaring Personal Income Tax (PIT) Finalization for the 2024 Tax Year

2.1. Deadline for submitting the PIT finalization dossier for 2024

• For organizations and individuals paying taxable income from salaries and wages (TLTC): The deadline for submitting the tax finalization dossier is the last day of the third month following the end of the calendar year or fiscal year.

• For individuals directly finalizing taxes with the tax authority: The deadline for submitting the finalization dossier is the last day of the fourth month following the end of the calendar year.

  If the last day of the tax declaration submission deadline coincides with a public holiday, the deadline will be the next working day following the holiday. Thus, the deadline for submitting the PIT finalization dossier for the 2024 tax year is March 31, 2025, for organizations paying income and May 5, 2025, for individuals directly finalizing taxes with the tax authority.

• If individuals directly finalizing PIT are late in submitting their PIT finalization dossier but have a refundable tax amount, they will not be subject to administrative penalties for late submission of the finalization dossier (according to point b, clause 2, Article 141 of the Law on Tax Administration No. 38/2019/QH14).

2.2. Forms of PIT finalization dossier

• For organizations and individuals paying taxable income from salaries and wages (TLTC):

  • PIT finalization declaration form (applicable for organizations and individuals paying taxable income from TLTC) according to form No. 05/QTT-TNCN issued together with Circular No. 80/2021/TT-BTC;

  • Annexes accompanying the finalization declaration form No. 05/QTT-TNCN (depending on the actual arising of the unit) issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance:

    • Detailed list annex of individuals subject to tax calculation according to the progressive tax rate schedule, form No. 05-1/BK-QTT-TNCN;

    • Detailed list annex of individuals subject to tax calculation according to the full tax rate, form No. 05-2/BK-QTT-TNCN;

    • Detailed list annex of dependents for family deduction, form No. 05-3/BK-QTT-TNCN.

• For individuals directly finalizing taxes with the tax authority:

  • PIT finalization declaration form (applicable for individuals with income from salaries and wages) according to form No. 02/QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance;

  • Annex of the list of dependents for family deduction according to form No. 02-1/BK-QTT-TNCN issued together with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance;

  • Supporting documents (depending on the actual arising of the taxpayer):

    • Copy of documents proving the tax withheld, provisionally paid during the year, and the tax paid abroad (if any). In cases where the income-paying organization does not issue tax deduction certificates to individuals because the income-paying organization has ceased operations, the tax authority will consider processing the finalization dossier for the individual based on the tax sector's database without requiring a tax deduction certificate;

    • Copy of the Tax Deduction Certificate (clearly stating the tax paid according to which tax declaration) issued by the income-paying organization or a copy of the bank certificate for the tax paid abroad with the taxpayer's confirmation in cases where the foreign tax authority does not issue a tax payment certificate according to foreign law;

    • Copy of invoices and documents proving contributions to charity funds, humanitarian funds, and scholarship funds (if any);

    • Documents proving the amounts paid by the unit or organization paying income abroad in cases where the individual receives income from international organizations, embassies, consulates, and foreign income sources;

    • Dependent registration dossier as stipulated in point 9.11, clause 9, Appendix I issued together with Decree No. 126/2020/ND-CP, including:

      • Dependent registration form according to form No. 07/DK-NPT-TNCN;

      • Annex of the list of persons to be directly nurtured;

      • Dependent proof documents according to the Personal Income Tax Law;

      • Summary annex of dependent registration for family deduction (applicable to organizations and individuals paying income registering dependents for workers) according to form No. 07/THĐK-NPT-TNCN.

  Note: Dependent proof documents are guided according to the provisions of Article 1 of Circular No. 79/2022/TT-BTC dated December 30, 2022, effective from January 1, 2023, amending and supplementing point g, clause 1, Article 9 of Circular No. 111/2013/TT-BTC dated August 15, 2013, by the Minister of Finance guiding the implementation of the Personal Income Tax Law, the Law on amendments and supplements to several articles of the Personal Income Tax Law, and Decree No. 65/2013/ND-CP of the Government detailing the implementation of several articles of the Personal Income Tax Law and the Law on amendments and supplements to several articles of the Personal Income Tax Law.

2.3. Allocation of PIT

Article 19 of Circular No. 80/2021/TT-BTC stipulates:

• Organizations and individuals paying income from TLTC shall allocate PIT in cases where the headquarters organization pays income to employees working at dependent units or business locations in different provinces, implementing PIT withholding.

• The income-paying organization separately determines the PIT amount to be allocated for income from TLTC of individuals working in each province according to the actual tax withheld from each individual. In cases where employees are transferred, rotated, or seconded, the PIT withheld is attributed to the province where the employee is working at the time the income is paid.

2.4. Notes on declaring PIT finalization for 2024

• Regarding finalization declaration:

  Point d, clause 6, Article 8 of Decree No. 126/2020/ND-CP stipulates:

  • Organizations and individuals paying income from TLTC that do not incur PIT withholding monthly or quarterly must still declare PIT finalization and finalize taxes on behalf of individuals who authorize the income-paying organization or individual to do so.

  • In cases where organizations and individuals do not incur income payments, they are not required to declare PIT finalization.

  • Organizations and individuals paying income from TLTC are responsible for declaring PIT finalization and finalizing taxes on behalf of individuals who authorize the income-paying organization or individual to do so, regardless of whether PIT withholding occurs. In cases where individuals authorize PIT finalization to the organization and have an additional tax payable amount after finalization of 50,000 VND or less, which is exempt from tax, the income-paying organization must still declare the individual's information in the organization's PIT finalization dossier and not include the additional tax payable amount of individuals with additional tax payable after finalization of 50,000 VND or less. In cases where finalization was conducted before the effective date of Decree No. 126/2020/ND-CP, retroactive adjustments will not be applied.

  • In cases where employees are transferred from the old organization to the new organization due to mergers, consolidations, splits, divisions, or conversion of enterprise types, or if the old and new organizations are within the same system, the new organization is responsible for finalizing taxes on behalf of the individual for the income paid by the old organization and collecting the PIT deduction certificates issued by the old organization to the employee (if any).

• Supplementary declaration:

  Point a, clause 4, Article 7 of Decree No. 126/2020/ND-CP stipulates:

  Taxpayers are allowed to submit supplementary declaration dossiers for each tax declaration with errors or omissions according to the provisions of Article 47 of the Law on Tax Administration No. 38/2019/QH14 (as amended and supplemented in clause 6, Article 6 of Law No. 56/2024/QH15). Taxpayers must submit supplementary declarations as follows:

  • For organizations and individuals submitting supplementary declarations that do not change tax obligations, only the Supplementary Declaration Explanation and related documents need to be submitted, not the supplementary declaration form.

  • For organizations and individuals who have not submitted the annual PIT finalization dossier, they must supplement the tax declarations of the month or quarter with errors or omissions and consolidate the supplementary data into the annual PIT finalization dossier.

  • For organizations and individuals who have already submitted the annual PIT finalization dossier:

    • Individuals directly declaring taxes and finalizing taxes only need to supplement the annual PIT finalization dossier.

    • Organizations and individuals paying income from TLTC must supplement both the annual PIT finalization dossier and the monthly or quarterly declaration forms with errors or omissions.

3. Settlement of resource tax (excluding crude oil and natural gas)

3.1. Place of filing resource tax declaration

• According to Clause 1, Article 45 of the Law on Tax Administration No. 38/2019/QH14, taxpayers must submit their resource tax declaration at the tax authority directly managing them.

• Point g, Clause 1, Article 11 of Decree No. 126/2020/ND-CP stipulates that taxpayers with resource extraction activities in a province different from the location of their headquarters (excluding resource tax for hydroelectric production activities where the hydroelectric reservoir of the hydroelectric plant spans multiple provinces, resource tax of organizations authorized to sell seized, confiscated resources, sporadic resource exploitation activities licensed or not required to be licensed according to the law) must submit their resource tax declaration at the tax authority where the resource extraction activities occur.

• Clause 2, Clause 3, Article 15 of Circular No. 80/2021/TT-BTC stipulates that taxpayers with hydroelectric production plants spanning multiple provinces must declare and submit their resource tax declaration using Form No. 01/TAIN, resource tax settlement declaration using Form No. 02/TAIN to the tax authority managing the state budget revenue where the resource extraction activities occur.

• Point d, Clause 4, Article 8, Point a, Clause 6, Article 11 of Decree No. 126/2020/ND-CP stipulates that organizations authorized to sell seized, confiscated resources in a province different from their headquarters must submit their resource tax declaration at the tax authority where the sale of seized, confiscated resources occurs.

• Point d, Clause 4, Article 8, Point a, Clause 6, Article 11 of Decree No. 126/2020/ND-CP stipulates that organizations with sporadic resource exploitation activities licensed or not required to be licensed according to the law in a province different from their headquarters must submit their resource tax declaration at the tax authority where the resource extraction activities occur.

3.2. Deadline for submitting the 2024 resource tax settlement declaration

Taxpayers must prepare and submit the 2024 resource tax settlement declaration no later than the last day of the third month following the end of the calendar year or fiscal year. If the last day of the deadline coincides with a holiday, the deadline will be the next working day.

3.3. Documents for the 2024 resource tax settlement declaration

• Resource tax settlement declaration according to Form No. 02/TAIN issued with Appendix II of Circular No. 80/2021/TT-BTC dated September 29, 2021, by the Ministry of Finance.

• Supplementary table for allocating the resource tax to be paid to localities benefiting from hydroelectric production activities according to Form No. 01-1/TAIN (if any).

4. Settlement of fees belonging to the state budget (excluding fees collected by the Socialist Republic of Vietnam's representative agencies abroad according to the provisions of Article 12 of Decree No. 126/2020/ND-CP and customs fees).

4.1. Deadline for submitting the 2024 fee settlement declaration

No later than the last day of the third month following the end of the calendar year or fiscal year for the annual fee settlement declaration. If the last day of the deadline coincides with a holiday, the deadline will be the next working day.

4.2. Documents for the fee settlement declaration

• Documents for the environmental protection fee settlement for mineral exploitation: Environmental protection fee settlement declaration (applied to mineral exploitation activities) according to Form No. 02/PBVMT issued with Circular No. 80/2021/TT-BTC;

• Documents for the settlement of other fees belonging to the state budget: Fee settlement declaration according to Form No. 02/PH issued with Circular No. 80/2021/TT-BTC.

To avoid late submission of the 2024 settlement documents, units should prepare data for the settlement declaration to submit electronically to the tax authority before the deadline to make timely adjustments if there are errors. Units can access the Ha Nam Tax Department's information portal athttp://hanam.gdt.gov.vnor the Ha Nam Tax Department's Zalo page for more information on tax policy updates, guidelines, and legal documents.

To continue supporting taxpayers, addressing questions related to the 2024 settlement declaration, the Ha Nam Tax Department will organize the "2024 Settlement Support Month" program from March 1, 2025, to March 31, 2025, through various forms: phone, email (ttht.hna@gdt.gov.vn), the taxpayer support system via eTax, or directly at the tax office. The Ha Nam Tax Department will promptly address any issues arising during the 2024 settlement period.

If there are any issues during the implementation process, taxpayers should contact their managing tax authority through the above-mentioned forms. For phone support, contact the following numbers:

• At the Tax Department: Propaganda - Taxpayer Support Department: 0226.3829232, 0226.3851553. Inspection Department No. 1: 0226.3851545, Inspection Department No. 2: 0226.3847846. Business Management, Individuals and Other Taxes Department: 0226.3851552. Information Technology Department: 0226.3829733. Tax Declaration and Accounting Department: 0226.3841583.

• At the Tax Sub-Departments: Phu Ly - Kim Bang Tax Sub-Department: 0226.3616188; Duy Tien - Ly Nhan Tax Sub-Department: 0226.3832537; Thanh Liem - Binh Luc Tax Sub-Department: 0226.3773266.

The Ha Nam Tax Department provides this information for businesses, income-paying agencies, and taxpayers in Ha Nam province to know and implement./.

Recipients: As above; Department of Justice, Department of Information and Communications, Ha Nam Newspaper; (To assist in propaganda coordination) Radio and Television Station, Ha Nam province's Electronic Information Portal; (To assist in propaganda coordination) Business associations in the area; 1 (To assist in propaganda dissemination to taxpayers) Tax agents in the area; (To assist in propaganda dissemination to taxpayers) Department Leaders; Departments; Regional Tax Sub-Departments; (To deploy propaganda to taxpayers) Tax Department Website; For record: Office, Taxpayer Support.

Signed on behalf of the Director Deputy Director   Nguyen Quang He

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