베트남 조세관리법의 주요 내용과 특징

This study introduced the ‘Tax Management Law’ in Vietnam and compared it with tax laws of Korea. The ‘Tax Management Law’ in Vietnam was enacted in 2006 and amended in 2012 and consists of 14 chapters. The major characteristics of the ‘Tax Management Law’ in Vietnam are summarized as follows. First, the ‘Tax Management Law’ in Vietnam is more general and comprehensive than ‘Framework act on national taxes’ in Korea. The Tax Management Law in Vietnam is applied to all taxes and has articles of tax collection procedures, general tax registration, general procedure of fixing tax amount, general due date of filing return, systematic taxpayer information, systematic tax checking and inspecting, and so on. Second, some legal formalities need to be taken on the following of the ‘Tax Management Law’ in Vietnam：it has no regulations on the order of priority in the application of the tax related laws and on discontinuance or stoppage of revenue claim negative prescription；it does not require tax dunning procedures before implementing tax collections；it imposes excessive administrative penalty against tax avoidance and misappropriation. Third, the ‘Tax Management Law’ in Vietnam has articles of taxpayer’s duties and other subjects’ duties and method of collecting tax from taxpayer’s properties kept by third parties. These articles deserve to be reviewed for improvement of ‘Framework Act on National Taxes’ in Korea.