Is a person who assists in tax evasion subject to publishing of information about taxpayers in Vietnam?

Is a person who assists in tax evasion subject to publishing of information about taxpayers in Vietnam?

Pursuant to Clause 1, Article 29 of Decree 126/2020/ND-CP, the regulation on publishing of information about taxpayers is as follows:

publishing of information about taxpayers

1. Tax authorities shall publicly disclose information about taxpayers in the following cases:

a) Tax evasion, assisting in tax evasion, embezzlement of tax monies, violating tax laws and then fleeing from business premises; illegal issuance or use of invoices.

b) Failure to submit a tax declaration dossier within 90 days from the expiration of the deadline for submission of the tax declaration dossier as stipulated by current tax law.

c) Suspension of activities, failure to complete procedures for termination of the tax identification number, non-operation at the registered address.

d) Acts of tax law violations by taxpayers affecting the tax rights and obligations of other organizations or individuals.

đ) Failing to comply with the requirements of tax authorities under the law such as: refusing to provide information documents to the tax authorities, non-compliance with inspection, audit decisions, and other lawful requests of the tax authorities.

e) Resisting or obstructing tax officials, customs officials from carrying out their duties.

g) More than 90 days after the expiration of the deadline for tax and other state budget-related payments, or after the deadline for compliance with administrative decisions on tax management, but the taxpayer or guarantor does not voluntarily comply.

h) Individuals or organizations that do not comply with administrative decisions on tax management and have acts of asset dispersal or fleeing.

i) Other information disclosed as prescribed by law.

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Thus, a person assisting in tax evasion will have their taxpayer information publicly disclosed.

Is a person who assists in tax evasion subject to publishing of information about taxpayers in Vietnam? (Image from the Internet)

What is the authority for publishing of information about taxpayers in Vietnam?

Pursuant to Clause 3, Article 29 of Decree 126/2020/ND-CP, the authority for publishing of information about taxpayers is regulated as follows:

- The head of the tax authority directly managing the taxpayer, or the tax authority managing state budget revenue, based on actual conditions and tax management work in the area, shall decide on the selection of cases for public disclosure of taxpayer violations as prescribed in Clause 1, Article 29 of Decree 126/2020/ND-CP.

- Before publishing of information about taxpayers, the tax authority must conduct a review and verification to ensure the accuracy of the disclosed information. The head of the tax authority is responsible for the accuracy of the disclosed information. If the public information is incorrect, the head of the tax authority shall correct the information and must disclose the corrected content in the manner prescribed at Point b, Clause 2, Article 29 of Decree 126/2020/ND-CP.

Vietnam: Is information collection related to tax evasion allowed to be recorded publicly?

According to Article 121 of Law on Tax Administration 2019, the regulation on collecting information related to tax evasion is as follows:

Collecting Information Related to Tax Evasion

1. The head of the tax authority is entitled to request agencies, organizations, and individuals with information related to tax evasion to provide information in writing or through direct response.

2. In the case of a written request for information provision, agencies, organizations, and individuals are responsible for providing information as requested, ensuring content, deadline, and address, and accountability for the accuracy and truthfulness of the provided information; if unable to provide, they must reply in writing stating the reasons.

3. In the case of providing information through direct response, the person requested to provide information must be present at the scheduled time and place mentioned in the document to provide information as requested and be accountable for the accuracy and truthfulness of the provided information; if unable to be present, the information provision shall be made in writing.

During the process of collecting information through direct responses, the inspection team members must prepare work minutes and recordings, which are publicly recorded.

Thus, during the process of collecting information related to tax evasion, the inspection team members are allowed to publicly record.