What are the contents of publicly disclosed taxpayer registration information on the website of General Department of Taxation of Vietnam?

What are the contents of publicly disclosed taxpayer registration information on the website of General Department of Taxation of Vietnam?

Pursuant to Clause 2, Article 22 Circular 105/2020/TT-BTC regarding the public disclosure of taxpayer registration information as follows:

Public disclosure of taxpayer registration information

1. Tax authorities are responsible for publicly disclosing taxpayer registration information on the electronic portal of the General Department of Taxation in the following cases:

a) Taxpayer ceases operations, has completed the procedures to terminate tax code efficacy (status 01).

b) Taxpayer ceases operations, has not completed the procedures to terminate tax code efficacy (status 03).

c) Taxpayer temporarily ceases operations or business (status 05).

d) Taxpayer is not operating at the registered address (status 06).

e) Taxpayer restores tax code according to Notification form number 19/TB-DKT issued with this Circular.

f) Taxpayer violates laws regarding taxpayer registration.

2. Content, form, and duration of public disclosure:

a) Content of disclosure: Information noted in the Notification about the taxpayer termination of tax code efficacy; Notification about the taxpayer ceasing operations and completing procedures to terminate tax code efficacy; Notification about the taxpayer not operating at the registered address.

b) Form of disclosure: Posting on the electronic portal of the General Department of Taxation.

c) Duration of disclosure: No later than 1 (one) working day from the date the tax authority issues the Notification or updates the tax code status according to decisions or notifications conveyed by other competent state authorities.

3. Authority to disclose information:

The tax authority directly managing the taxpayer executes the public disclosure of taxpayer information. Before disclosing taxpayer information, the directly managing tax authority must review and verify to ensure the accuracy of the publicly disclosed information. In case of inaccurate disclosure, the tax authority must correct the information and disclose the corrected content in the manner of public disclosure.

Thus, according to the above regulation, the contents of the publicly disclosed taxpayer registration information on the website of General Department of Taxation of Vietnam include:

[1] Information noted in the Notification about the taxpayer termination of tax code efficacy;

[2] Notification about the taxpayer ceasing operations and completing procedures to terminate tax code efficacy;

[3] Notification about the taxpayer not operating at the registered address.

What are the contents of publicly disclosed taxpayer registration information on the website of General Department of Taxation of Vietnam? (Image from the Internet)

6 cases where the tax authority publicly discloses taxpayer registration information on the website of General Department of Taxation of Vietnam

Pursuant to Clause 1, Article 22 Circular 105/2020/TT-BTC, the 6 cases where the tax authority publicly discloses taxpayer registration information on the website of General Department of Taxation of Vietnam include:

Case 1: Taxpayer ceases operations, has completed the procedures to terminate tax code efficacy (status 01).

Case 2: Taxpayer ceases operations, has not completed the procedures to terminate tax code efficacy (status 03).

Case 3: Taxpayer temporarily ceases operations or business (status 05).

Case 4: Taxpayer is not operating at the registered address (status 06).

Case 5: Taxpayer restores tax code according to Notification form number 19/TB-DKT issued with this Circular.

Case 6: Taxpayer violates laws regarding taxpayer registration.

Can the tax authority disclose information on taxpayers who evade taxes?

Pursuant to Article 100 Law on Tax Administration 2019 regarding the public disclosure of taxpayer information as follows:

Public disclosure of taxpayer information

1. The tax management authority is authorized to publicly disclose taxpayer information in the following cases:

a) Tax evasion, delay in tax payment or other obligations due to the state budget; tax debts and other obligations due to the state budget;

b) Violation of tax laws adversely affecting the rights and obligations of other organizations and individuals;

c) Non-compliance with the tax management authority's requirements as prescribed by law.

Additionally, public disclosure of taxpayer information is also guided by Article 29 Decree 126/2020/ND-CP as follows:

- The tax management authority publicly discloses information about taxpayers in the following cases:

+ Tax evasion, aiding tax evasion, misappropriation of taxes, violation of tax laws, then fleeing from the business premises; illegally issuing, using invoices.

+ Failure to submit tax declaration dossiers within 90 days from the deadline as stipulated by current tax law.

+ Ceasing activities, without completing procedures to terminate tax code efficacy, not operating at the registered address.

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

+ Failure to comply with tax management authority's requirements as prescribed by law, such as: refusing to provide information and documents to tax management authority, non-compliance with inspection, audit decisions, and other requests from tax management authority according to the law.

+ Obstructing, hindering tax, customs officials in performing their duties.

+ Exceeding 90 days from the deadline for tax payments and other budget revenues or from the deadline for complying with administrative decisions on tax management, and the taxpayer or guarantor does not voluntarily comply.

+ Individuals or organizations do not comply with administrative decisions on tax management and engage in asset dispersion, absconding.

+ Other information is publicly disclosed as prescribed by law.

Therefore, in the case of taxpayers evading taxes, the tax management authority is permitted to publicly disclose their information.