What are responsibilities of the tax authority in organizing an electronic tax information system for e-tax transactions in Vietnam?

What are responsibilities of the tax authority in organizing an electronic tax information system for e-tax transactions in Vietnam?

According to Clause 7, Article 8 of the Law on Tax Administration 2019, the regulations are as follows:

- Guide and assist taxpayers, organizations providing services for e-transactions in the fields of taxation, banking, and related organizations to carry out e-transactions in taxation;

- Build, manage, and operate a system for receiving and processing e-tax data, ensuring security, safety, confidentiality, and continuity;

- Develop a system for information connection, provide information on tax amounts paid to the state budget, information on taxpayers' tax obligation fulfillment to relevant agencies, organizations, and individuals electronically for undertaking administrative procedures for taxpayers as prescribed;

- Update, manage, and provide information on taxpayers’ registration for using e-tax transactions; authenticate taxpayers’ e-transactions for agencies and organizations coordinating the collection of state budget revenue for tax management and public revenue management;

- Receive and return results for the resolution of tax administrative procedures to taxpayers electronically;

- In the case where a taxpayer’s e-documents have been stored in the tax authority's database, the tax authority, and tax officials must utilize, exploit and utilize the data in the system, and must not request taxpayers to provide tax records and documents in paper form.

What are responsibilities of the tax authority in organizing an electronic tax information system for e-tax transactions in Vietnam? (Image from the Internet)

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

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

- The tax authority applies risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax management, tax refunds, tax inspections, tax audits, management and use of invoices, documents, and other tax management operations.

- Customs authorities apply risk management in tax declaration, tax refunds, non-tax collection, tax inspections, tax audits, and other tax management operations.

- Applying risk management mechanisms in tax management includes operations of collecting, processing information and data related to taxpayers; building tax management criteria; assessing the compliance of taxpayers with the law; classifying risk levels in tax management and implementing appropriate tax management measures.

- Evaluating taxpayers' compliance with the law and classifying risk levels in tax management is regulated as follows:

+ Evaluation of taxpayers’ compliance with the law is conducted based on a system of criteria, information about the taxpayers' history of operations, law compliance process, cooperation with tax authorities in tax law implementation, and degree of legal violations in taxation;

+ Classification of risk levels in tax management is based on taxpayers' law compliance. In the process of classifying risk levels, tax authorities consider relevant contents, including signs of risk; indications, actions violating tax management; information on operational results of tax authorities and other related agencies as per the provisions of this Law;

+ Tax authorities use the assessments of taxpayers’ law compliance and risk classification results in tax management to apply appropriate tax management measures.

- Tax authorities apply information technology systems to automatically integrate and process data to serve risk management in tax management.

- The Minister of Finance stipulates the criteria for evaluating taxpayers’ compliance with laws, classifying risk levels, and applying risk management in tax management.

Shall taxpayers who have carried out e-transactions in taxation have to use another transaction method in Vietnam?

Pursuant to Clause 2, Article 8 of the Law on Tax Administration 2019, regulations are as follows:

e-transactions in the field of taxation

1. Taxpayers, tax authorities, state management agencies, organizations, and individuals that meet the conditions to conduct e-transactions in the field of taxation must conduct e-transactions with tax authorities as prescribed by this Law and e-transaction laws.

2. Taxpayers who have conducted e-transactions in the field of taxation are not required to utilize other transaction methods.

3. When receiving, returning results for tax administrative procedure resolution to taxpayers electronically, tax authorities must confirm the completion of taxpayers' e-transactions, ensuring taxpayers' rights as stipulated in Article 16 of this Law.

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Taxpayers who have completed e-transactions in the field of taxation are not required to employ other transaction methods.