Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Viet Nam

Recent developments relating to MAP in Viet Nam prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• Viet Nam did not provide the relevant information.

Other developments relating to MAP

• Viet Nam did not provide the relevant information.

Latest Action 14 Peer Review report

13 September 2022 - https://doi.org/10.1787/89ec62ed-en

Tax treaty network of Viet Nam

• 78 treaties, applicable to 78 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: signed.

Table 1. State of play of Viet Nam's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
60	No information	No information

Source: OECD

Viet Nam's MAP programme

Organisation of competent authority function

• 10 persons:

  • two heads of unit

  • eight persons working on MAP cases.

• contact persons for MAP requests:

  • Mr. CAO ANH TUAN, Competent Authority Director General, General Department of Taxation of Viet Nam, Tel: [phone] Fax: [phone]. Office address: 123 Lo Duc, Hai Ba Trung, Ha Noi, Viet Nam

  • or Mr. Vu Chi Hung, Competent Authority Director of International Taxation Department General Department of Taxation of Viet Nam, Email: [e-mail] 2 Tel: [phone] Fax: [phone]. Office address: 123 Lo Duc, Hai Ba Trung, Ha Noi, Viet Nam

  • or Ms. TRAN THI THANH BINH International Taxation Department, General Department of Taxation Director, Email: [e-mail] Tel: [phone] Fax: [phone].

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Article 7, Circular 205/2013/TT-BTC, 24 December 2013	https://www.gdt.gov.vn/wps/portal
MAP profile	17 February 2020	https://www.oecd.org/tax/dispute/vietnam-dispute-resolution-profile.pdf

Overview of Viet Nam's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-viet-nam.pdf for details with respect to Viet Nam's MAP Statistics.

Figure 2. Cases Closed in 2022

Source: OECD

Figure 3. Evolution of Viet Nam's MAP caseload (2017-22)

Source: OECD

Table 3. Overview of Viet Nam’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	10	1	3	8
Other cases	4	1	0	5
Total	14	2	3	13

Source: OECD

Table 4. Viet Nam’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	2	73.58	1	28.54	3	58.57
Other cases	0	N/A	0	N/A	0	N/A
All cases	2	73.58	1	28.54	3	58.57

Source: OECD