Are personal income taxpayers entitled to request tax authorities to explain tax calculations in Vietnam?

Are personal income taxpayers entitled to request tax authorities to explain tax calculations in Vietnam?

Based on Article 16 of the Law on Tax Administration 2019 as stipulated:

Rights of taxpayers

1. To receive support and guidance in the performance of tax payment obligations; to be provided with information and documents to fulfill tax obligations and benefits.

2. To receive documents related to tax obligations from competent authorities during inspection, examination, and audit processes.

3. To request tax authorities to explain tax calculations and tax determinations; to request inspection of the quantity, quality, and type of exported or imported goods.

4. To maintain confidentiality of information, except information required to be provided to competent state authorities or information publicly disclosed in accordance with the law.

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Personal income taxpayers are entitled to request tax authorities to explain tax calculations.

Are personal income taxpayers entitled to request tax authorities to explain tax calculations in Vietnam? (Image from the Internet)

Do non-resident individuals have to pay personal income tax in Vietnam?

Based on Article 2 of the Law on Personal Income Tax 2007, taxpayers are defined as follows:

Taxpayers

1. Taxpayers on personal income tax include resident individuals with taxable income as specified in Article 3 of this Law arising within and outside the territory of Vietnam, and non-resident individuals with taxable income as specified in Article 3 of this Law arising within the territory of Vietnam.

2. Resident individuals are those who satisfy one of the following conditions:

a) Being present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam;

b) Having a regular place of residence in Vietnam, including registered permanent residence or a rented house in Vietnam based on a lease agreement.

3. Non-resident individuals are those who do not satisfy the conditions specified in Clause 2 of this Article.

Non-resident individuals are also subject to personal income tax. A non-resident individual is someone who:

- Is not present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from the first day of arrival in Vietnam;- Does not have a regular place of residence in Vietnam, including registered permanent residence or a rented house in Vietnam based on a lease agreement.

What are the responsibilities of non-resident individual taxpayers in Vietnam?

According to Article 17 of the Law on Tax Administration 2019, the responsibilities of taxpayers (including non-resident individuals) are as follows:

- To carry out taxpayer registration, use tax identification numbers as required by law.

- To accurately, honestly, and fully declare taxes and submit tax dossiers on time; to be responsible before the law for the accuracy, honesty, and completeness of tax dossiers.

- To pay taxes, late tax payments, fines fully, on time, and at the correct location.

- To comply with regulations on accounting, statistics, and management, and use invoices and documents as prescribed by law.

- To accurately, honestly, and fully record activities generating tax obligations, tax deductions, and transactions that require tax information declaration.

- To prepare and deliver invoices and documents to buyers according to the correct quantity, type, and actual payment value when selling goods and providing services as prescribed by law.

- To provide accurate, complete, and prompt information and documents related to tax determination, including investment value; account numbers and transaction content of accounts opened at commercial banks and other credit institutions; to explain tax calculations, tax declarations, and tax payments as requested by tax authorities.

- To comply with decisions, notices, and requests from tax authorities and tax officers as prescribed by law.- To be responsible for fulfilling tax obligations as prescribed by law in cases where legal representatives or authorized representatives perform tax procedures incorrectly.

- Taxpayers conducting business activities in areas equipped with information technology infrastructure must declare, pay taxes, and transact with tax authorities via electronic means as required by law.

- Based on actual conditions and information technology equipment, the Government of Vietnam stipulates detailed matters on taxpayers not having to submit documents in tax declaration dossiers, tax payment dossiers, tax refund dossiers, and other tax dossiers that state management agencies already have.

- To build, manage, and operate the technical infrastructure system ensuring electronic transactions with tax authorities, and to apply information connection related to fulfilling tax obligations with tax authorities.

- Taxpayers with associated transactions must prepare, store, declare, and provide records of tax information and related parties' information, including information on related parties residing in countries and territories outside Vietnam as stipulated by the Government of Vietnam.