Shall tax authorities protect the confidentiality of information about taxpayers in Vietnam?

Shall tax authorities protect the confidentiality of information about taxpayers in Vietnam?

Based on Article 99 of the Law on Tax Administration 2019, the confidentiality of taxpayers' information is specifically regulated as follows:

Confidentiality of taxpayers' information

1. Tax administration agencies, tax administration officials, persons who were tax administration officials, entities providing, exchanging taxpayers' information, and organizations providing tax procedure services must keep taxpayers' information confidential in accordance with the law, except in cases specified in Clause 2 of this Article and Article 100 of this Law.

2. To serve litigation, inspection, examination, and audit activities when requested in writing, tax administration agencies are responsible for providing taxpayers' information to the following agencies:

a) Investigation agencies, Procuracies, Courts;

b) State Inspectorates, State Audits;

c) Other state administrative agencies in accordance with the law;

d) Foreign tax administration agencies in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.

Thus, tax authorities, after exchanging taxpayers' information, must keep such information confidential, except in the following cases:

- Tax evasion, delay in paying tax and other state budget revenues on time; tax debts and other state budget debts;

- Violations of tax laws affecting the tax obligations and rights of other organizations or individuals;

- Non-compliance with the requests of tax administration agencies as prescribed by law.

- To serve litigation, inspection, examination, audit when requested in writing, tax administration agencies are responsible for providing taxpayers' information to the following agencies:

+ Investigation agencies, Procuracies, Courts;

+ State Inspectorates, State Audits;

+ Other state administrative agencies in accordance with the law;

+ Foreign tax administration agencies in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.

Shall tax authorities protect the confidentiality of information about taxpayers in Vietnam? (Image from the Internet)

What are the responsibilities of taxpayers for providing information to tax authorities in Vietnam?

Based on Article 97 of the Law on Tax Administration 2019, responsibilities of taxpayers for providing information to tax authorities are as follows:

- Provide complete, accurate, honest, and timely information in tax dossiers and information relating to the determination of tax obligations as requested by tax administration agencies.

- Provide information in writing or via network connections with the information systems of tax administration agencies as requested.

What are the responsibilities of related organizations and individuals in providing taxpayers' information to tax authorities in Vietnam?

Based on Article 98 of the Law on Tax Administration 2019, the responsibilities of related organizations and individuals in providing taxpayers' information are as follows:

(1) The following agencies are responsible for providing taxpayers' information to tax administration agencies:

- Agencies issuing certificates of investment registration, certificates of business registration, establishment, and operation licenses must provide information about the contents of the investment registration certificate, business registration certificate, cooperative registration certificate, business registration certificate, practice license, establishment, and operation license, certificate of change in business registration content of the organization, individual to tax administration agencies within 7 working days from the date of issuance and provide other information as requested by tax administration agencies;

- The State Treasury provides information on paid and refunded taxes of taxpayers.

(2) The following agencies, organizations, and individuals are responsible for providing information as requested by tax administration agencies:

- Commercial banks provide transaction details through accounts, account balances of taxpayers within 10 working days from the date of receiving the request from tax administration agencies;

- State management agencies on housing and land provide information on the current status of land use, house ownership of organizations, households, business households, individuals, and business individuals;

- The police agency provides and exchanges information related to the prevention and combat of tax crimes; provides information on exit, entry, and information on registration and management of vehicles;

- Organizations and individuals paying income are responsible for providing information on income payment and deducted tax amounts of taxpayers as requested by tax administration agencies;

- State management agencies on commerce are responsible for providing information on management policies of goods export, import, and transit of Vietnam and foreign countries; information on market management.

- Related Ministries, sectors have the responsibility to provide taxpayers' information to tax administration agencies via online network connections, daily electronic data exchange through the taxpayers' information system, or through the national single-window portal.

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