What are forms and contents of the publishing of information about a taxpayer not operating at the registered address in Vietnam?

What are forms and contents of the publishing of information about a taxpayer not operating at the registered address in Vietnam?

Pursuant to Clause 2, Article 29 of Decree 126/2020/ND-CP, the regulations are as follows:

Publishing of taxpayer information

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2. Content and form of publishing

a) Content of publishing

publishd information includes: Tax identification number, taxpayer's name, address, reason for publishing. Depending on specific cases, the tax authority may publish additional related information of the taxpayer.

b) Form of publishing

b.1) Posting on the electronic portal of the tax authority, the websites of tax authorities at all levels;

b.2) Publishing via mass media;

b.3) Posting at the headquarters of the tax authority;

b.4) Through citizen receptions, press conferences, press releases, activities of spokespersons of tax authorities at all levels as prescribed by law;

b.5) Other forms of publishing according to related regulations.

The publishd information about taxpayers not operating at the registered address includes: Tax identification number, taxpayer's name, address, reason for publishing. Depending on specific cases, the tax authority may publish additional related information of the taxpayer.

Information about taxpayers not operating at the registered address will be publishd in the following forms:

- Posting on the electronic portal of the tax authority, the websites of tax authorities at all levels;

- Publishing via mass media;

- Posting at the headquarters of the tax authority;

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

- Other forms of publishing according to related regulations.

What are forms and contents of the publishing of information about a taxpayer not operating at the registered address in Vietnam? (Picture from the Internet)

Who has the authority to publish information about taxpayers in Vietnam?

Pursuant to Clause 3, Article 39 of Decree 126/2020/ND-CP, the authority to publish information is regulated as follows:

- The head of the tax authority that directly manages the taxpayer or the tax authority managing the state budget revenue determines the situation and tax management tasks in the locality to decide on selecting cases for disclosing taxpayer information violations as prescribed in Clause 1, Article 39 of Decree 126/2020/ND-CP.

- Before disclosing taxpayer information, the tax authority must conduct reviews and cross-checks to ensure the accuracy of publishd information. The head of the tax authority is responsible for the accuracy of publishd information. If the information publishd is incorrect, the head of the tax authority must amend the information and publish the amended content through the form prescribed at Point b, Clause 2, Article 39 of Decree 126/2020/ND-CP.

Is the information about taxpayers not operating at the registered address publishd on the tax authority's electronic portal of Vietnam?

According to the provisions in Clause 1, Article 39 of Decree 126/2020/ND-CP regarding the publishing of taxpayer information as follows:

Publishing of taxpayer information

1. The tax authority publishs information about the taxpayer in the following cases:

a) Tax evasion, facilitating tax evasion activities, embezzling tax money, violating tax laws and then fleeing the taxpayer premises; issuing, using illegal invoices.

b) Failing to submit tax declaration dossiers after 90 days from the deadline prescribed by the current tax laws.

c) Ceasing operations, failing to complete procedures for terminating the validity of the tax code, not operating at the registered address.

d) Violations of tax laws by taxpayers affecting the rights and tax obligations of other organizations and individuals.

đ) Not complying with the requirements of the tax authority as prescribed by law, such as refusing to provide information and documents to the tax authority, not complying with inspection and examination decisions, and other requirements of the tax authority as prescribed by law.

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

g) More than 90 days past the deadline for paying taxes and other state budget revenues or past the deadline for complying with administrative decisions on tax management but the taxpayer or the guarantor does not voluntarily comply.

h) Individuals, organizations who do not comply with administrative decisions on tax management that lead to asset dissipation, fleeing.

i) Other information is publishd according to statutory regulations.

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Therefore, the tax authority publishs information about the taxpayer when the taxpayer is not operating at the registered address.