What are the regulations on searching for information of taxpayers using e-tax transaction account in Vietnam?

What are the regulations on searching for information of taxpayers using e-tax transaction account in Vietnam?

Based on Article 34 of Circular 19/2021/TT-BTC guiding e-transactions in the field of taxation issued by the Minister of Finance, look up information of taxpayers using e-tax transaction account as follows:

Taxpayers use their e-tax transaction account to access the General Department of Taxation’s e-portal to lookup, view, and print all information about records, documents, notifications, decisions, and texts received/sent between the tax authority and the taxpayer; lookup declaration obligations, lookup obligation information according to records, documents, decisions; lookup tax amounts still to be paid.

The information of notifications, decisions, and texts of the tax authority on the General Department of Taxation’s e-portal is valid as paper documents of the tax authority.

Taxpayers can look up the status of e-tax records processing according to the e-transaction code, and for documents paying to the state budget, look them up according to the "reference number."

Additionally, taxpayers without an e-tax transaction account use the e-transaction code provided for each instance to lookup information transacted with the tax authority.

The General Department of Taxation’s e-portal reports on the taxpayer’s e-tax transaction account issued by the General Department of Taxation regarding the status of amounts to be paid, paid, still to be paid, overpaid, exemptions, reductions/debt cancellations, refunds, and remaining refunds generated in the previous month, and amounts to be paid and overpaid recorded in the tax management application system by the end of the previous month.

What are the regulations on searching for information of taxpayers using e-tax transaction account in Vietnam? (Image from Internet)

What are the regulations on taxpayer information security in Vietnam?

According to the provisions of Article 99 of the Law on Tax Administration 2019, information of taxpayers is to be kept confidential as follows:

- Tax management agencies, tax officials, persons who were tax officials, agencies providing and exchanging information of taxpayers, organizations providing tax-related services must keep information of taxpayers confidential according to the provisions of law, except as stipulated in Clause 2 of Article 99 of the Law on Tax Administration 2019 and Article 100 of the Law on Tax Administration 2019 regarding the disclosure of information of taxpayers.

- To serve judicial activities, inspection, audit upon written request, tax management agencies have the responsibility to provide information of taxpayers to the following agencies:

+ Investigation agencies, Procuracies, Courts;

+ State Inspection, State Audit;

+ Other state management agencies as stipulated by law;

+ Foreign tax management agencies conforming to international tax treaties to which the Socialist Republic of Vietnam is a member.

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

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

- Tax evasion, assisting tax evasion, tax appropriation, violating tax laws and then fleeing from business premises; illegal issuance, use of invoices.

- Failure to submit tax declaration dossiers after 90 days from the deadline for submitting tax declaration dossiers as prescribed by the current tax law.

- Stopping operations without completing the procedures for terminating the tax identification number's validity, 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 the requirements of tax management agencies according to the provisions of law, such as: refusal to provide information and documents to tax management agencies, non-compliance with inspection, audit decisions, and other requirements of the tax management agencies as prescribed by law.

- Obstructing, preventing tax officials, customs officials from performing official duties.

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

- Individuals and organizations not complying with administrative tax management decisions who disperse assets and flee.

- Other information disclosed by law.