Is destruction to taxpayer information system prohibited in tax administration in Vietnam?

Is destruction to taxpayer information system prohibited in tax administration in Vietnam?

According to Article 6 of the Law on Tax Administration 2019, specific regulations on prohibited acts in tax administration are as follows:

Prohibited acts in tax administration

1. Collusion, connivance, or concealment between taxpayers and tax administration officials or tax administration agencies for transfer pricing and tax evasion.

2. Causing inconvenience or harassment to taxpayers.

3. Exploiting to appropriate or use tax money unlawfully.

4. Deliberately failing to declare or improperly, untimely, inaccurately declaring the amount of tax to be paid.

5. Obstructing tax administration officials in performing their duties.

6. Using another taxpayer's tax code for illegal acts or allowing others to use one's tax code inappropriately according to the law.

7. Selling goods, providing services without issuing invoices as prescribed by law, using illegal invoices, and unlawfully using invoices.

8. Distorting, misusing, unauthorized access, or destroying the taxpayer's information system.

Thus, through the regulation above, destroying information systems related to invoices is a prohibited act in the field of taxation.

Is destruction to taxpayer information system prohibited in tax administration in Vietnam? (Image from the Internet)

Vietnam: What does tax administration content Include?

According to Article 4 of the Law on Tax Administration 2019, specific regulations on tax administration content are as follows:

[1] Tax registration, tax declaration, tax payment, tax determination.

[2] Tax refund, tax exemption, tax reduction, non-collection of tax.

[3] Debt tax collection suspension; debt tax, late payment, penalty write-off; late payment, penalty waiver; non-calculation of late payment; tax payment extension; gradual debt tax payment.

[4] Management of taxpayer information.

[5] Management of invoices, documents.

[6] Tax inspections, tax audits, and implementation of measures to prevent and control tax law violations.

[7] Enforcement of administrative decisions on tax administration.

[8] Sanctions against administrative violations on tax administration.

[9] Resolution of complaints, denunciations about taxes.

[10] International cooperation in taxation.

[11] Propaganda and support for taxpayers.

What are regulations on risk management in tax administration in Vietnam?

According to Article 9 of the Law on Tax Administration 2019, specific regulations on risk management in tax administration are as follows:

[1] Tax agencies apply risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax administration, tax refund, tax inspection, tax audit, management and use of invoices, documents, and other operations in tax administration.

[2] Customs agencies apply risk management in tax declaration, tax refund, non-collection of tax, tax inspection, tax audit, and other operations in tax administration.

[3] Application of risk management mechanisms in tax administration includes operations of collecting and processing information, data related to taxpayers; establishing tax administration criteria; evaluating compliance with tax law by taxpayers; classifying risk levels in tax administration and organizing appropriate tax administration measures.

[4] Evaluation of taxpayers' compliance with the law and classification of risk levels in tax administration is regulated as follows:

- Assessment of taxpayers' compliance with the law is conducted based on a system of criteria, information about taxpayers' operation history, compliance process, and cooperation with tax administration agencies in implementing tax law and the level of tax law violations;

- Risk level classification in tax administration is conducted based on taxpayers' compliance with the law. During the classification of risk levels, tax administration agencies review related matters, including information on risk signs; indications, acts of violations in tax administration; information on operational results of relevant tax administration agencies, and other related agencies as prescribed.

- tax administration agencies use the results of evaluating taxpayers' compliance with the law and the results of classifying risk levels in tax administration to apply appropriate tax administration measures.

[5] tax administration agencies apply information technology systems to automatically integrate and process data to serve the application of risk management in tax administration.

[6] The Minister of Finance prescribes criteria for evaluating taxpayers' compliance with the law, classifying risk levels, and applying risk management in tax administration.

What is the currency for tax declaration and payment in Vietnam?

According to Article 7 of the Law on Tax Administration 2019, specific regulations on the currency for tax declaration and payment are as follows:

[1] The currency for tax declaration and payment is the Vietnam Dong, except in cases where tax declaration and payment in freely convertible foreign currencies are allowed.

[2] Taxpayers who account in foreign currencies according to the Accounting Law must convert to Vietnam Dong at the actual exchange rate at the time the transaction arises.

[3] For exported and imported goods, the currency for tax payment is the Vietnam Dong, except in cases where tax declaration and payment in freely convertible foreign currencies are allowed. The tax exchange rate is implemented according to customs law provisions.

[4] The Minister of Finance prescribes the currency for tax declaration and payment in freely convertible foreign currencies as stipulated in Clause 1, Clause 3, and the actual exchange rate stipulated in Clause 2 of this Article.