What are the rights and responsibilities of taxpayers in Vietnam in 2025?

Who are considered taxpayers in Vietnam?

Based on the provisions of Clause 1, Article 2 of the Law on Tax Administration 2019, taxpayers include:

- Organizations, households, business households, individuals paying taxes in accordance with tax law;

- Organizations, households, business households, individuals paying other revenue items belonging to the state budget;

- Organizations and individuals responsible for tax withholding.

What are the rights of taxpayers in Vietnam in 2025?

According to Article 16 of the Law on Tax Administration 2019, taxpayers are granted the following rights:

- To receive support and guidance on tax payment; to be provided with information and documents for the implementation of tax obligations and benefits.

- To receive documents related to tax obligations from competent authorities when inspection, examination, or audit is conducted.

- To request tax authorities to explain tax calculation and determination; to demand verification of the quantity, quality, and type of exported or imported goods.

- To have their information kept confidential, except for information that must be provided to competent state authorities or publicly disclosed in accordance with tax law.

- To enjoy tax incentives and tax refunds in accordance with tax law; to be informed of the time frame for tax refund resolution, the amount of tax not refunded, and the legal basis for the amount not refunded.

- To enter contracts with service business organizations for tax procedure services, customs procedure agents to perform tax agency services, customs procedure agency services.

- To receive tax handling decisions, tax inspection records, be explained about content in tax handling decisions; to retain opinions in tax inspection records, receive documents of tax inspection conclusions, and decisions post-inspection by tax authorities.

- To be compensated for damage caused by tax authorities, tax management officials, as prescribed by law.

- To request tax authorities to confirm their tax payment obligations.

- To lodge complaints, initiate lawsuits against administrative decisions, administrative actions related to their legitimate rights and interests.

- Not to be penalized for administrative violations on tax, no late payment interest applied in cases where taxpayers comply with guidance documents and decisions from tax authorities and competent state bodies regarding tax obligation determination.

- To denounce violations of the law by tax management officials and other organizations and individuals, as prescribed by the law on denunciations.

- To access, view, and print all electronic documents sent to the electronic portal of the tax authorities as stipulated by the Law on Tax Administration 2019 and the law on electronic transactions.

- To use electronic documents in transactions with tax authorities and related agencies, organizations.

What are the rights and responsibilities of taxpayers in Vietnam in 2025? (Image from the Internet)

What are the responsibilities of taxpayers in Vietnam in 2025?

The responsibilities of taxpayers are specified in Article 17 of the Law on Tax Administration 2019 as follows:

- To conduct taxpayer registration, utilize tax identification numbers as prescribed by law.

- To accurately, truthfully, and fully declare taxes and submit tax dossiers on time; being responsible before the law for the accuracy, truthfulness, and completeness of the tax dossiers.

- To fully pay taxes, late payment interest, and penalties on time and at the correct location.

- To comply with the accounting, statistical policies and manage, issue, and use invoices and vouchers as stipulated by law.

- To accurately, truthfully, and fully record transactions incurring tax obligations, tax deductions, and transactions required to declare tax information.

- To prepare and issue invoices and vouchers to buyers according to the exact quantity, type, and actual payment value when selling goods or providing services as prescribed by law.

- To provide accurate, complete, and prompt information, documents related to tax obligation determination, including information on investment value; numbers and transaction details of accounts opened at commercial banks, other credit institutions; explain tax calculations, declarations, and payments as requested by tax authorities.

- To comply with decisions, notifications, and requests from tax authorities and tax management officials in compliance with the law.

- To assume responsibility for fulfilling tax obligations in accordance with the law in cases where the legal representative or authorized representative incorrectly executes tax procedures.

- Taxpayers conducting business activities in areas with information technology infrastructure must declare, pay taxes, and engage in transactions with tax authorities via electronic means as prescribed by law.

- Based on actual conditions and information technology equipment conditions, the Government of Vietnam details that taxpayers are not required to submit documents in tax declaration dossiers, tax refund dossiers, and other tax dossiers that competent state agencies already possess.

- To build, manage, operate technical infrastructure systems ensuring electronic transactions with tax authorities, applying related information connection to fulfill tax obligations with tax authorities.

- Taxpayers involved in associated transactions have the obligation to prepare, store, declare, and provide information dossiers about taxpayers and their associated parties, including information about associated parties residing in countries and territories outside Vietnam, as stipulated by the Government of Vietnam.