How long can a taxpayer delay submitting tax declaration dossiers before their information is published in Vietnam?

How long can a taxpayer delay submitting tax declaration dossiers before their information is published in Vietnam?

According to Point b, Clause 1, Article 29 of Decree 126/2020/ND-CP which stipulates cases where taxpayer information is published as follows:

publishing Taxpayer Information

1. The tax authority publicly discloses information about taxpayers in the following cases:

a) Tax evasion, aiding tax evasion, embezzling taxes, violating tax laws and then absconding from business premises; issuing, using invoices illegally.

b) Failing to submit tax declaration dossiers after 90 days from the deadline for submitting tax declaration dossiers as prescribed by current tax law.

c) Ceasing operations without completing the procedure to terminate the tax identification number, operating at an unregistered address.

d) Acts of violating tax laws by taxpayers that affect the tax rights and obligations of other organizations or individuals.

đ) Failing to comply with the requirements of the tax authority as prescribed by law, such as refusing to provide documents to the tax authority, failing to comply with inspection decisions, audits, and other requirements of the tax authority as prescribed by law.

e) Obstructing, hindering tax officials, customs officials from performing their duties.

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Based on the above provisions, it can be seen that if a taxpayer does not submit their tax declaration dossier after 90 days (from the deadline for submitting tax declaration dossiers), the tax authority will disclose their information.

How long can a taxpayer delay submitting tax declaration dossiers before their information is published in Vietnam? (Image from Internet)

What are the content and forms of publishing taxpayer information in Vietnam?

According to Clause 2, Article 29 of Decree 126/2020/ND-CP, the content and forms of publishing taxpayer information are regulated as follows:

(1) Content of Public Disclosure

The information disclosed includes: Tax identification number, taxpayer name, address, reason for disclosure.

Depending on specific cases, the tax authority may disclose additional relevant information about the taxpayer.

(2) Forms of Public Disclosure

- Posting on the portal of the tax authority, the website of the tax authority at all levels;

- Publicizing in mass media;

- Posting at the headquarters of the tax authority;

- Through citizen receptions, press conferences, press releases, activities of spokespersons of the tax authority at all levels as prescribed by law;

- Other forms of disclosure according to relevant regulations.

What are the responsibilities of organizations and individuals in providing taxpayer information in Vietnam?

According to Article 98 of the 2019 Law on Tax Administration, the responsibilities of organizations and individuals in providing taxpayer information are stipulated as follows:

- The following agencies are responsible for providing taxpayer information to the tax authority:

+ Agencies that issue investment registration certificates, business registration certificates, establishment and operation licenses are responsible for providing information about the contents of investment registration certificates, business registration certificates, cooperative registration certificates, business registration certificates, practice licenses, establishment licenses, and certificates of change in business registration contents of organizations, individuals to the tax authority within 07 business days from the date of issuance and provide other information as requested by the tax authority;

+ The State Treasury provides information about the taxes paid, reimbursed by the taxpayer.

- The following agencies, organizations, and individuals are responsible for providing information as requested by the tax authority:

+ Commercial banks provide transaction details through accounts, account balances of taxpayers within 10 business days from the date of receiving the tax authority's request;

+ State management agencies on housing, land provide information on land use status, house ownership by organizations, households, business households, individuals, individual businesses;

+ Police agencies provide and exchange information related to the fight against tax-related crimes; provide information on entry and exit, and information on registration, management of transportation means;

+ Organizations or individuals responsible for income payments must provide information on income payments and withheld taxes of taxpayers as requested by the tax authority;

+ State management agencies on commerce are responsible for providing information about policies on managing exports, imports, and transit goods of Vietnam and foreign countries; information on market management.

- Related ministries and sectors have the responsibility to provide taxpayer information to the tax authority through online network connectivity, daily electronic data exchanges via the taxpayer information system or through the national single window portal.

- Other agencies, organizations, individuals related to the taxpayer have the responsibility to provide taxpayer information in writing or electronic data as requested by the tax authority.