Are taxpayers entitled to receive documents related to tax liabilities in Vietnam?

Are taxpayers entitled to receive documents related to tax liabilities in Vietnam?

Pursuant to the provisions of Clause 3, Article 16 of the Law on Tax Administration 2019, which stipulates the rights of taxpayers as follows:

Rights of taxpayers

1. To be supported and guided in tax payment; to be provided with information and documents to perform tax liabilities and interests.

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

3. To request the tax administration authority to explain tax calculation and tax assessment; to request inspection of the quantity, quality, and type of exported and imported goods.

4. To maintain confidentiality of information, except for information that must be provided to authorities or publicly disclosed in accordance with the law.

5. To enjoy tax incentives, tax refunds as per tax law; to be informed of the resolution time for tax refunds, the amount of tax not refunded, and the legal basis for the amount of tax not refunded.

6. To enter contracts with business service organizations for tax procedures, customs procedure agents to perform tax agency services, customs procedure agents.

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According to the above regulation, one of the rights of taxpayers is to receive documents related to tax liabilities from competent authorities during inspection, examination, and audit.

Therefore, taxpayers have the right to receive documents related to tax liabilities.

Are taxpayers entitled to receive documents related to tax liabilities in Vietnam? (Image from the Internet)

Do taxpayers need to comply with accounting policies in Vietnam?

Pursuant to the provisions of Clause 10, Article 17 of the Law on Tax Administration 2019 which stipulates the responsibilities of taxpayers as follows:

Responsibilities of taxpayers

1. To perform taxpayer registration and use tax codes as prescribed by law.

2. To declare taxes accurately, truthfully, and fully, and submit tax documents on time; to be responsible before the law for the accuracy, truthfulness, and completeness of tax documents.

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

4. To comply with accounting, statistical policies and manage, use invoices, and documents as prescribed by law.

5. To accurately, truthfully, and fully record activities arising from tax liabilities, tax deductions, and transactions required to declare tax information.

6. To prepare and provide invoices and documents to buyers for the accurate quantity, type, and payment value when selling goods and providing services as prescribed by law.

7. To provide accurate, complete, and prompt information and documents related to tax liabilities, including information about investments; the numbers and descriptions of accounts opened at commercial banks and other credit institutions; to explain tax calculation, declaration, and payment as requested by the tax administration authority.

8. To comply with decisions, notices, and requests of the tax administration authority, tax officials as prescribed by law.

9. To be responsible for fulfilling tax liabilities as prescribed by law in cases where the legal representative or authorized representative performs incorrect tax procedures on behalf of the taxpayer.

10. Taxpayers conducting business activities in areas with information technology infrastructure must declare, pay taxes, and interact with tax administration authorities through electronic means as prescribed by law.

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According to the above regulation, compliance with accounting, statistical policies and managing, using invoices and documents as prescribed by law is one of the responsibilities of taxpayers.

Thus, according to the regulation, taxpayers are responsible for complying with accounting policies.

What are other amounts payable to the state budget collected by tax authorities in Vietnam?

Pursuant to Clause 2, Article 3 of the Law on Tax Administration 2019, it is stipulated as follows:

Explanation of terms

In this Law, the following terms are understood as follows:

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2. Other amounts payable to the state budget collected by tax authorities include:

a) Fees and charges as stipulated by the Law on Fees and Charges;

b) Land use fees paid to the state budget;

c) Land and water surface rents;

d) Fees for mineral exploration rights;

đ) Fees for water resource exploitation rights;

e) Payments to the state budget from the sale of assets on land, transfer of land use rights as prescribed by the Law on Management and Use of Public Property;

g) Revenues from administrative violations as prescribed by the law on handling administrative violations in the field of tax and customs;

h) Late payment money and other revenues as prescribed by law.

There are 8 other budget revenues managed by tax authorities which include:

(1) Fees and charges as stipulated by the Law on Fees and Charges;

(2) Land use fees paid to the state budget;

(3) Land and water surface rents;

(4) Fees for mineral exploration rights;

(5) Fees for water resource exploitation rights;

(6) Payments to the state budget from the sale of assets on land, transfer of land use rights as prescribed by the Law on Management and Use of Public Property;

(7) Revenues from administrative violations as prescribed by the law on handling administrative violations in the field of tax and customs;

(8) Late payment money and other revenues as prescribed by law.