What are the 08 prohibited acts in tax administration in Vietnam?

What are the 08 prohibited acts in tax administration in Vietnam?

According to the provisions of Article 6 of the Tax Administration Law 2019, the 08 prohibited acts in tax administration include:

- Collusion, connection, cover-up between taxpayers and tax officials, tax authorities for price transfer and/or tax evasion.

- Inconvenience, burden to tax payers.

- Taking advantage to seize or put tax money to illegal use.

- Deliberate avoidance of declaration or inadequate, late, inaccurate declaration of tax liabilities.

- Obstructing operations of tax officials.

- Using tax identification numbers of other persons to conduct violations against the law or allowing other persons illegal use of one’s tax identification number.

- Selling goods and providing services without issuance of invoices as prescribed by law, using illegal invoices and using invoices illegally.

- Alteration, misuse, illegal access or destruction to taxpayer information system.

The above are the 08 prohibited acts in tax administration.

What are the 08 prohibited acts in tax administration in Vietnam? (Image from the Internet)

What is the implementation of tax administration by tax authorities tasked with revenue administration in Vietnam?​

Based on Article 5 of the Tax Administration Law 2019, the principles of tax administration are stipulated as follows:

Rules for tax administration

1. All organizations, households, household businesses, individuals shall pay their taxes in compliance with the law.

2. Tax authorities and other State agencies tasked with revenue administration shall implement tax administration as prescribed in this Law and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

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

4. Implement reform of administrative procedures and application of modern information technology to tax administration; apply tax administration rules in accordance with international practice, including regulations of tax liabilities determined by nature of activities and transactions, regulations of risk management in tax administration and other regulations suitable with Vietnamese conditions.

5. Take priority measures when carrying out tax-related procedures for imported and exported goods in compliance with provisions on customs and Governmental provisions.

The tax authorities tasked with revenue administration shall implement tax administration as prescribed in Tax Administration Law 2019 and other relevant provisions, ensuring publicity, transparency, equality and ensuring legitimate rights and benefits of taxpayers.

What are the powers of tax authorities under the Tax Administration Law in Vietnam?

According to Article 19 of the Tax Administration Law 2019, tax authorities have the right to:

- Request taxpayers to provide information and/or materials related to the determination of tax liabilities, including information on investment value; transaction IDs and contents of accounts opened at commercial banks and/or other credit institutions and explaining tax calculation, tax declaration and/or tax payment.

- Request relevant organizations and/or individuals to provide information and/or materials related to the determination of tax liabilities and cooperate with tax authorities in implementing provisions on taxation.

- Conduct tax audits/inspections as prescribed by law.

- Impose fixed tax.

- Enforce tax decision.

- Impose penalties for administrative violations of tax administration as authorized; publish tax-related regulatory violations on mass media.

- Implement preventive measures and ensuring that actions are taken against tax-related administrative violations.

- Delegate collection of some taxes to agencies, organizations and/or individuals in accordance with the Government’s provisions.

- Apply advance pricing agreement to taxpayers and tax authorities of foreign countries and territories with whom Vietnam signed and acceded to agreements on prevention of double taxation and tax evasion for income tax.

- Purchase information, materials and data from domestic and foreign providers to serve tax administration; pay for delegation of tax collection from collected tax or from budget of tax authorities as prescribed in the Government’s provisions.