What are the rights of taxpayers in Vietnam? What are the duties of tax authorities in Vietnam? (Image from the Internet)

What are the rights of taxpayers in Vietnam?

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

- Receive support and guidance on tax submission; provide information and documents to perform tax obligations and benefits.

- Receive documents related to tax obligations from relevant authorities during inspections, audits, and evaluations.

- Request tax authorities to explain tax calculations and assessments; request evaluations of quantity, quality, and types of exported and imported goods.

- Maintain confidentiality of information, except for information that must be provided to competent state agencies or public tax information as required by law.

- Enjoy tax incentives and obtain tax refunds in accordance with tax laws; be informed about the time frame for tax refund resolution, the amount of tax not refunded, and the legal basis for the non-refunded tax amount.

- Enter contracts with service businesses providing tax procedures, customs brokerage services to perform tax agent services, and customs brokerage services.

- Receive tax treatment decisions, tax inspection reports, tax audit reports; request explanations of tax treatment decisions; reserve opinions in tax inspection and audit minutes; receive tax inspection and audit conclusion documents and post-inspection and audit tax treatment decisions from tax authorities.

- Be compensated for damages caused by the tax authorities or tax officials as per legal regulations.

- Request tax authorities to confirm their fulfillment of tax obligations.

- Appeal and sue administrative decisions and actions related to their legal rights and interests.

- Not be administratively sanctioned for tax violations or charged late payment penalties in cases where taxpayers follow the written guidance and treatment decisions of tax authorities and competent state agencies related to tax obligation determinations.

- Accuse tax officials and other organizations or individuals of legal violations as per the law on denunciations.

- Search, view, and print all electronic documents they sent to the tax authorities' electronic portals following this Law and e-transaction laws.

- Use electronic documents in transactions with tax authorities and related agencies and organizations.

What are the rights of taxpayers in Vietnam? What are the duties of tax authorities in Vietnam? (Image from the Internet)

What are the responsibilities of taxpayers in Vietnam?

According to Article 17 of the Law on Tax Administration 2019, taxpayers have the following responsibilities:

- Perform taxpayer registration and use tax codes as prescribed by law.

- Accurately, honestly, and fully declare taxes and submit tax documents on time; be legally responsible for the accuracy, honesty, and completeness of tax documents.

- Fully and promptly pay taxes, late payment amounts, and fines to the correct place and within the stipulated time.

- Comply with accounting, statistical policies, and the management and use of invoices and documents as prescribed by law.

- Accurately, honestly, and fully record taxable activities, tax deductions, and transactions requiring tax information declaration.

- Issue and provide invoices and documents to buyers according to the correct quantity, types, and actual paid value when selling goods and providing services as prescribed by law.

- Provide accurate, complete, and prompt information and documents related to determining tax obligations, including information on investment value, account numbers, and transaction contents of accounts opened at commercial banks and other credit institutions; explain tax calculations, declarations, and payments upon the tax authorities' request.

- Comply with decisions, notifications, and requests from tax authorities and tax officials as prescribed by law.

- Be responsible for fulfilling tax obligations as prescribed by law in cases where legal or authorized representatives perform tax procedures incorrectly on behalf of the taxpayers.

- Taxpayers operating in areas with IT infrastructure must declare, pay taxes, and transact with tax authorities electronically as prescribed by law.

- Based on the actual situation and conditions of IT equipment, the Government of Vietnam details cases where taxpayers do not need to submit documents in tax declarations, payments, refunds, and other tax documents already possessed by state management agencies.

- Develop, manage, and operate an IT infrastructure to ensure electronic transactions with tax authorities and apply information connection relating to fulfilling tax obligations with tax authorities.

- Taxpayers with associated transactions must prepare, store, declare, and provide files containing tax-related information about themselves and their associated parties, including information on associated parties residing in countries and territories outside Vietnam as prescribed by the Government of Vietnam.

What are the duties of tax authorities in Vietnam?

According to Article 18 of the Law on Tax Administration 2019, the duties of tax authorities are as follows:

- Organize and implement tax collection management and other state budget revenues as prescribed by tax laws and other related legal regulations.

- Propagate, disseminate, and guide tax laws; publicize tax procedures at offices, on the tax authorities' websites, and in mass media.

- Explain and provide information related to determining tax obligations to taxpayers; tax authorities are responsible for publicizing the payable tax amount for business households and business individuals within the commune, ward, and commune-level town.

- Ensure the confidentiality of taxpayers' information, except for information provided to competent authorities or publicly disclosed as required by law.

- Implement tax exemptions; tax reductions; debt relief for tax, late payment amounts, and fines; exemptions from late payment amounts and fines; non-collection of late payment amounts; tax payment extensions; installment tax debt payments; tax debt freezing; non-collection of taxes; handling overpaid tax, late payment amounts, and fines; and tax refunds as prescribed by this Law and other related laws.

- Confirm taxpayers' fulfillment of tax obligations upon request as prescribed by law.

- Resolve complaints and denunciations related to the implementation of tax laws within their authority.

- Deliver minutes, conclusions, and tax treatment decisions after tax inspections and audits to taxpayers and explain upon request.

- Compensate taxpayers for damages as prescribed by the law on state compensation responsibility.

- Evaluate to determine taxpayers' payable tax amounts upon the request and requirements of competent state agencies.

- Construct and organize electronic information systems and apply IT to implement electronic transactions in the tax field.