What are the forms of disclosure of taxpayer information in Vietnam?

What are the forms of disclosure of taxpayer information in Vietnam?

Pursuant to Clause 19, Article 3 of the 2019 Tax Administration Law, taxpayer information is information about taxpayers and information related to the tax obligations of taxpayers, provided by taxpayers or collected by tax management agencies during the tax administration process.

Pursuant to Point b, Clause 2, Article 29 of Decree 126/2020/ND-CP, the forms of public disclosure of taxpayer information include:

- Posting on the electronic portal of the tax authority and the websites of the tax management agencies at all levels;

- Public disclosure in the mass media;

- Posting at the headquarters of the tax authority;

- Through citizen receptions, press conferences, press releases, activities of spokespersons of tax management agencies at all levels according to legal regulations;

- Other forms of public disclosure according to relevant regulations.

When does the tax authority disclose information about taxpayers in Vietnam?

Pursuant to Clause 1, Article 29 of Decree 126/2020/ND-CP, the tax authority publicly discloses information about taxpayers in the following cases:

- Tax evasion, abetting tax evasion, embezzlement of tax money, legal violations regarding taxes and fleeing from the registered business address; illegal issuance and use of invoices.

- Failure to submit a tax declaration dossier within 90 days from the end of the deadline for submission of the tax declaration dossier according to current tax law.

- Ceasing operations without completing the procedures for terminating the validity of the tax code, not operating at the registered address.

- Violating tax law that affects the rights and tax obligations of other organizations or individuals.

- Non-compliance with the requirements of the tax authority such as: Refusal to provide information and documents to the tax authority, failure to comply with inspection and audit decisions and other requirements of the tax authority as prescribed by law.

- Resisting or obstructing tax officials or customs officials from performing their duties.

- Over 90 days from the end of the deadline for paying taxes and other state budget revenues or failing to comply with tax management administrative decisions, where taxpayers or guarantors do not voluntarily comply.

- Individuals or organizations failing to comply with tax management administrative decisions and disseminating assets or fleeing.

- Other information publicly disclosed as prescribed by law.

What are the forms of disclosure of taxpayer information in Vietnam? (Image from the Internet)

What are the responsibilities of organizations and individuals involved in providing taxpayer information in Vietnam?

Pursuant to Article 98 of the 2019 Tax Administration Law, the responsibilities of organizations and individuals involved in providing taxpayer information are as follows:

- The following agencies are responsible for providing taxpayer information to the tax authority:

- The agency issuing investment registration certificates, enterprise registration certificates, establishment and activity licenses is responsible for providing information on the content of investment registration certificates, enterprise registration certificates, cooperative registration certificates, business registration certificates, practice licenses, establishment and activity licenses, and certificates of changes in business registration content of organizations and individuals to the tax authority within 07 working days from the date of issuance and providing other information upon request from the tax authority;

- The State Treasury provides information on the amount of tax paid and refunded by taxpayers.

- The following agencies, organizations, and individuals are responsible for providing information upon request from the tax authority:

- Commercial banks provide transaction content through accounts, account balances of taxpayers within 10 working days from the date of receipt of the request from the tax authority;

- 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 entry and exit and information on registration and management of vehicles;

- Organizations and individuals paying income are responsible for providing information on income payments and the amount of tax withheld from taxpayers upon request from the tax authority;

- The state management agency on commerce is responsible for providing information on policies for managing the export, import, and transit of goods of Vietnam and foreign countries; information on market management.

- Relevant Ministries and branches are responsible for providing taxpayer information to the tax authority through online network connections, daily electronic data exchange through taxpayer information systems, or through national single-window portals.

- Other agencies, organizations, and individuals related to taxpayers are responsible for providing written or electronic taxpayer information upon request from the tax authority.