However, in the provisions of administrative procedures and Article 11 of Circular No. 15/2016/TT-BXD, Mr. Vuong did not see any regulations on tax payment receipts in the application. Mr. Vuong asked, is the district's regulation right or wrong?

The People's Committee of Quan Ba ​​district, Ha Giang province answered this question as follows:

Immediately after receiving Mr. Truong Dinh Vuong's complaint, the District Economic and Infrastructure Division directly worked with him regarding the complaint and replied and explained as follows:

According to the provisions of the Law on Value-Added Tax (VAT), the Law on Corporate Income Tax (CIT) and its implementing documents, the taxpayers of VAT and CIT are organizations and individuals that have activities. production and trading of goods and services.

Thus, organizations and individuals engaged in construction activities are subject to registration, declaration and payment of VAT and CIT with the local tax authority where their business is registered or where the work is constructed.

Documents regulating the collection of taxes related to the construction of private houses in Tam Son town, Quan Ba ​​district, including: Official Letter No. 3700/TCT-DNK dated 11/11/2004 of the General Department Tax on tax collection for private house construction activities; Official Dispatch No. 1190/UBND-KTTH, dated 30/7/2015 of Quan Ba ​​District People's Committee on strengthening management against loss of budget revenue in the field of private capital construction.

Accordingly, Official Letter No. 3700/TCT/DNK dated 11/11/2004 of the General Department of Taxation responding to the comments of the National Assembly deputies and sent to Tax Departments of provinces and centrally run cities with the content: "In order to implement currently collect VAT and CIT in accordance with the provisions of the Law and documents guiding the implementation of the Law The General Department of Taxation requested the local Tax Departments to strengthen management measures, coordinate with relevant functional branches and government Local authorities take resolute measures against construction contractors who do not register to declare and pay taxes, in order to fully collect according to the Law on private house construction activities, instead of applying measures collect taxes paid by the household head on behalf of the construction contractor.

Therefore, in order to avoid loss of collection of fees for construction of separate houses from households in Tam Son town, because workers' groups hired by households to build houses do not register to declare and pay tax; At the same time to bind households and workers' groups, on July 30, 2015, Quan Ba ​​District Tax Department advised the District People's Committee to sign and issue Official Letter No. 1190/UBND-KTTH on strengthening anti-corruption management. State budget revenue loss in the field of private capital construction assigns tasks to agencies and units to organize the implementation, which clearly states: "Assigned to the District Economic and Infrastructure Division: When the project owners come to apply for a construction permit, based on the permit application and the construction scale, ask the project owner to urge the contractor to construct the project to fulfill tax obligations, or to declare and pay tax on behalf of the construction contractor to the tax authority, according to the area requested for a construction permit , and at the same time draft a construction permit and submit it to the District People's Committee for a construction permit so that the project owner can proceed with construction in accordance with regulations".

After working, Mr. Truong Dinh Vuong understood the administrative procedures and did not have any further quarries or complains.