Do tax authorities of Vietnam have the right to publish tax-related regulatory violations on mass media?

Do tax authorities of Vietnam have the right to publish tax-related regulatory violations on mass media?

Based on Article 19 of the Law on Tax Administration 2019, specific provisions regarding the authority of tax authorities are as follows:

Authority of tax authorities

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3. Conduct tax inspections and audits in accordance with the law.

4. Impose tax.

5. Enforce administrative decisions on tax management.

6. Sanction administrative violations in tax management according to authority; disclose tax law violations to public media.

7. Apply preventive measures and ensure the sanction of administrative violations in tax management as prescribed by law.

8. Authorize agencies, organizations, or individuals to collect certain types of taxes as regulated by the Government of Vietnam.

9. Tax authorities apply advance agreements on methods for determining taxable prices with taxpayers, with foreign tax authorities, territories with which Vietnam has signed agreements to avoid double taxation and prevent tax evasion related to income tax.

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Thus, according to the above provisions, the tax management agency has the right to publish tax-related regulatory violations on mass media.

Do tax authorities of Vietnam have the right to publish tax-related regulatory violations on mass media? (Image from the Internet)

What are the duties of tax authorities in Vietnam?

Based on Article 18 of the Law on Tax Administration 2019, specific regulations regarding the duties of tax authorities are as follows:

[1] Organize the implementation of tax collection management and other budget revenues according to tax law and other related legal regulations.

[2] Propagate, disseminate, and guide tax law; publicize tax procedures at the headquarters, electronic information pages of the tax management agency, and through public media.

[3] Explain, provide information related to determining tax obligations for taxpayers; tax agencies have the responsibility to publicize the payable tax amounts of business households, individual businesses in communes, wards, and commune-level towns.

[4] Keep taxpayer information confidential, except for information provided to competent authorities or information publicized according to legal regulations.

[5] Execute tax exemptions, tax reductions, debt write-offs of tax, late payment interest, fines; exempt late payment interest, fines; refrain from calculating late payment interest; extend tax payments; allow installment tax debt payments; suspend tax debt, exempt from tax collection; handle excess tax, late payment interest, and fines; issue tax refunds according to this Law and other related legal regulations.

[6] Confirm the fulfillment of tax obligations by taxpayers upon their request in accordance with the law.

[7] Resolve complaints and denunciations related to tax law execution according to authority.

[8] Deliver records, conclusions, and tax handling decisions after tax inspections and audits to taxpayers and provide explanations upon request.

[9] Compensate for damages to taxpayers according to legal regulations on state liability for compensation.

[10] Appraise to determine taxpayers' payable tax amounts according to requests from competent state agencies.

[11] Build and organize an electronic information system and apply information technology for electronic transactions in the tax sector.

What are the responsibilities of tax authorities in tax-related international cooperation in Vietnam?

According to Article 12 of the Law on Tax Administration 2019, the responsibilities of tax authorities in tax-related international cooperation are as follows:

- Advise the Minister of Finance to propose negotiations, sign, and implement rights, obligations, and ensure the interests of the Socialist Republic of Vietnam under international treaties to which the Socialist Republic of Vietnam is a member;

- Negotiate, sign, and organize the implementation of bilateral and multilateral agreements with foreign tax authorities;

- Organize the exploitation, exchange of information, and professional cooperation with foreign tax authorities and related international organizations. Exchange information about taxpayers and information about associates with foreign tax authorities for tax management on related transactions;

- Implement measures to support tax collection under international treaties to which the Socialist Republic of Vietnam is a member, including:

+ Request foreign tax authorities and competent authorities to support tax collection abroad for tax liabilities in Vietnam that taxpayers are obligated to pay when they are no longer in Vietnam;

+ Implement tax collection support as requested by foreign tax authorities for taxpayers' tax liabilities abroad by urging tax debt collection according to this Law and consistent with Vietnam's tax management practices.