Are relevant entities obligated to provide taxpayer information to the tax authorities in Vietnam?

Are relevant entities obligated to provide taxpayer information to the tax authorities in Vietnam?

Based on Article 98 of the Law on Tax Administration 2019, the regulations are as follows:

Responsibilities of organizations and individuals related to the provision of taxpayer information

1. The following agencies have the responsibility to provide taxpayer information to the tax authorities:

a) The agency issuing the investment registration certificate, the business registration certificate, the license for establishment and operation is responsible for providing information about the content of the investment registration certificate, business registration certificate, cooperative registration certificate, business registration certificate, practice license, establishment and operation license, and certificate of change in business registration of organizations and individuals to the tax authorities within 7 working days from the date of issuance and provide other information as requested by the tax authorities;

b) The State Treasury provides information about the tax amounts paid and refunded by the taxpayer.

2. The following agencies, organizations, and individuals are responsible for providing information upon request from the tax authorities:

a) Commercial banks provide transaction content through accounts, account balances of taxpayers within 10 working days from the date of receipt of the request from the tax authorities;

b) State management agencies for housing and land provide information on the current status of land use and house ownership of organizations, households, business households, individuals, and business individuals;

c) Police agencies provide and exchange information related to crime prevention and control regarding taxation; provide information on exit, entry, and information on registration, and management of vehicles;

d) Organizations and individuals paying income have a responsibility to provide information on income payment and the amount of tax withheld from taxpayers upon request from the tax authorities;

đ) State management agencies for commerce are responsible for providing information on the management policies for exporting, importing, and transiting goods from Vietnam and abroad; information on market management.

3. Relevant ministries and sectors have a responsibility to provide taxpayer information to the tax authorities through online network connectivity, daily electronic data exchange through the taxpayer information system, or through the national single window portal.

4. Other agencies, organizations, and individuals related to taxpayers have a responsibility to provide written or electronic taxpayer information upon request from the tax authorities.

5. The Government of Vietnam provides detailed regulations for this Article.

Thus, according to the above provisions, relevant entities have the responsibility to provide information to the tax authorities in writing or electronic data when requested.

Are relevant entities obligated to provide taxpayer information to the tax authorities in Vietnam? (Image from the Internet)

Is taxpayer information protected, is it allowed to be provided to the Court in Vietnam?

Based on the provisions of Article 99 of the Law on Tax Administration 2019 on the confidentiality of taxpayer information as follows:

Confidentiality of taxpayer information

1. The tax authorities, tax officials, former tax officials, agencies providing or exchanging taxpayer information, and service business organizations performing tax procedures must keep taxpayer information confidential in accordance with the law, except for the cases specified in Clause 2 of this Article and Article 100 of this Law.

2. To serve legal proceedings, inspections, audits upon written request, tax authorities have a responsibility to provide taxpayer information to the following agencies:

a) Investigation agencies, Procuracies, and Courts;

b) State Inspectorates, State Auditors;

c) Other State management agencies as prescribed by law;

d) Foreign tax authorities in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.

Thus, in accordance with the regulations, taxpayer information will be kept confidential by the tax authorities. However, in cases where it is required to serve legal proceedings, inspections, audits, the tax authorities have the responsibility to provide taxpayer information to the Court.

When do tax authorities publicize taxpayer information in Vietnam?

Based on the provisions of Article 100 of the Law on Tax Administration 2019 on publicizing taxpayer information as follows:

- Tax authorities are authorized to publicize taxpayer information in the following cases:

+ Tax evasion, willfully not paying taxes and other amounts due to the state budget on time; being in tax debt and other amounts due to the state budget;

+ Violations of tax laws affecting the tax rights and obligations of other organizations and individuals;

+ Not complying with requests from tax authorities in accordance with the law.

- The Government of Vietnam provides detailed regulations for this Article.