Can a tax management authority disclose information if a taxpayer owes other amounts payable to state budget of Vietnam?

Can the tax authority disclose information if the taxpayer has not completed the TIN deactivation in status 03 in Vietnam?

Pursuant to Clause 2, Article 22 of Circular 105/2020/TT-BTC regulating the disclosure of tax registration of taxpayers as follows:

Disclosure of tax registration of taxpayers

1. The tax authority discloses tax registration of taxpayers on the General Department of Taxation's website in the following cases:

a) The taxpayer ceases operations and has completed the TIN deactivation (status 01).

b) The taxpayer ceases operations and has not completed the TIN deactivation (status 03).

c) The taxpayer temporarily suspends operations or business (status 05).

d) The taxpayer does not operate at the registered address (status 06).

đ) The taxpayer restores the TIN according to Notification Form No. 19/TB-DKT issued with this Circular.

e) The taxpayer violates the law regarding taxpayer registration.

2. Content, form, and duration of disclosure:

a) Disclosure content: Information recorded in the Notification about the taxpayer terminating the TIN; Notification about the taxpayer ceasing operations and undergoing TIN deactivation; Notification about the taxpayer not operating at the registered address.

b) Form of disclosure: Posting on the General Department of Taxation's website.

c) Duration of disclosure: No later than 01 (one) working day from the date the tax authority issues the Notification or updates the TIN status according to the decision, notification, or communication from other competent state agencies.

3. Authority for information disclosure:

The tax authority directly managing the taxpayer conducts the disclosure of taxpayer information. Prior to disclosure, the tax authority must review and verify to ensure the accuracy of the disclosed information. In cases where the information is inaccurate, the tax authority must correct it and publicly announce the corrections in the form of public disclosure.

A taxpayer who has not completed the TIN deactivation (status 03) is among the cases in which the tax authority will disclose information.

Can a tax management authority disclose information if a taxpayer owes other amounts payable to state budget of Vietnam? (Image from the Internet)

Can a tax management authority disclose information if a taxpayer owes other amounts payable to state budget of Vietnam?

Pursuant to Article 100 of the Law on Tax Administration 2019 regulating the disclosure of taxpayer information as follows:

Disclosure of Taxpayer Information

1. The tax management authority is allowed to disclose taxpayer information in the following cases:

a) Tax evasion, delay in tax payments and other amounts payable to state budget within the stipulated time; owing tax money and other amounts payable to state budget;

b) Violation of tax laws affecting the tax rights and obligations of other organizations or individuals;

c) Failure to comply with the tax management authority's requirements according to the law.

Furthermore, the disclosure of taxpayer information is also guided by Article 29 of Decree 126/2020/ND-CP as follows:

- The tax management authority discloses information about taxpayers in the following cases:

+ Evasion of taxes, abetting tax evasion acts, tax money appropriation, tax law violations, then fleeing from the business headquarters; issuing and using invoices illegally.

+ Failure to submit tax returns for more than 90 days from the deadline for filing tax returns as prescribed by current tax laws.

+ Ceasing operations, not completing procedures to terminate a TIN, not operating at the registered address.

+ Tax law violations by taxpayers affecting the tax rights and obligations of other organizations or individuals.

+ Failure to comply with the tax management authority's requirements according to the law, such as: Refusing to provide documents to the tax management authority, not complying with inspection, auditing decisions, and other requests of the tax management authority according to the law.

+ Obstructing or preventing tax officials, customs officials from performing official duties.

+ More than 90 days from the deadline for tax payment and other amounts payable to state budget or the deadline for compliance with administrative decisions on tax management without voluntary compliance by taxpayers or guarantors.

+ Individuals or organizations do not comply with administrative decisions on tax management and engage in asset dispersal or absconding.

+ Other information disclosed pursuant to the law.

Therefore, based on the regulations, in the case where a taxpayer owes other amounts payable to state budget, the tax management authority is entirely permitted to disclose the taxpayer's information.

What are 4 cases of notification of changes in tax registration of taxpayers in Vietnam?

Pursuant to Article 36 of the Law on Tax Administration 2019, the 4 cases of notification of changes in tax registration of taxpayers include:

Case 1: Taxpayer registration together with enterprise registration, cooperative registration, business registration when there is a change in tax registration of taxpayers is performed concurrently with changing the content of enterprise registration, cooperative registration, business registration according to the law.

Case 2: In the case where the taxpayer changes the headquarters address leading to a change in the governing tax authority, the taxpayer must complete tax procedures with the tax authority directly managing the taxpayer in accordance with this Law before registering changes with the enterprise registration authority, cooperative registration, business registration.

Case 3: Taxpayer registration directly with the tax authority when there is a change in tax registration of taxpayers must be reported to the directly managing tax authority within 10 working days from the date the change arises.

Case 4: In the case where an individual authorizes an organization or individual to pay income to register changes in tax registration of taxpayers for individuals and dependents, they must notify the organization or individual paying income no later than 10 working days from the date the change arises; the organization or individual paying income is responsible for notifying the tax management authority no later than 10 working days from receiving the individual's authorization.