Is obstructing operations of tax officials a prohibited act in tax administration in Vietnam?

Is obstructing operations of tax officials a prohibited act in tax administration in Vietnam?

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

Prohibited Acts in Tax Administration

1. Colluding, cooperating, or covering up between taxpayers and tax administration officials, tax authorities for transfer pricing, tax evasion.

2. Causing inconvenience or harassment to taxpayers.

3. Taking advantage to embezzle or illegally use tax money.

4. Intentionally not declaring or declaring tax incompletely, untimely, and inaccurately the amount of tax payable.

5. obstructing operations of tax officials.

6. Using the tax identification number of another taxpayer to commit unlawful acts or allowing others to use one’s tax identification number unlawfully.

7. Selling goods or providing services without issuing invoices according to the law, using illegal invoices, and using invoices illegally.

8. Altering, misusing, unauthorized access, and destroying the taxpayer’s information system.

Thus, through the above regulation, among the acts prohibited in tax administration is the act of obstructing operations of tax officials.

Is obstructing operations of tax officials a prohibited act in tax administration in Vietnam? (Image from the Internet)

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

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

[1] Tax authorities apply risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax administration, tax refunds, tax audits, tax inspections, management and use of invoices, vouchers, and other tax administration operations.

[2] Customs authorities apply risk management in tax declaration, tax refunds, tax exemptions, tax audits, tax inspections, and other tax administration operations.

[3] The application of risk management mechanisms in tax administration includes the operations of collecting, processing information, data related to taxpayers; setting tax administration criteria; assessing taxpayer compliance with the law; categorizing the level of risk in tax administration and implementing appropriate tax administration measures.

[4] Assessing taxpayer compliance with the law and categorizing the risk levels in tax administration are regulated as follows:

- The assessment of taxpayer compliance with the law is based on a system of criteria, information about the taxpayer's activity history, law compliance process, and cooperation with tax authorities in implementing tax laws and the extent of tax law violations.

- The classification of risk levels in tax administration is based on the taxpayer’s compliance with the law. During the classification of risk levels, tax authorities consider relevant content, including information about risk indicators; signs, violations in tax administration; information about the operational results of tax authorities, and other related agencies as prescribed.

- Tax authorities use the results of the assessment of taxpayer compliance and classification of risk levels in tax administration to apply appropriate tax administration measures.

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

[6] The Minister of Finance specifies criteria for assessing taxpayer compliance, classifying risk levels, and applying risk management in tax administration.

What are rules for tax administration in Vietnam?

Pursuant to Article 5 of the Law on Tax Administration 2019, specific regulations concerning the rules for tax administration are as follows:

[1] All organizations, households, business households, and individuals are obliged to pay taxes as prescribed by law.

[2] tax administration agencies and other state agencies assigned to administer revenues perform tax administration tasks as prescribed by this Law and other relevant legal regulations, ensuring transparency, equality, and guaranteeing the legitimate rights and interests of taxpayers.

[3] Agencies, organizations, and individuals are responsible for participating in tax administration as prescribed by law.

[4] Implement administrative procedure reform and apply modern information technology in tax administration; adopt tax administration principles in accordance with international practices, including the principle that the nature of transactions and activities determines tax obligations, risk management principles in tax administration, and other principles suitable to Vietnam’s conditions.

Note:

Priority measures are applied when performing tax procedures for exported and imported goods according to the customs law and regulations of the Government of Vietnam.