What does the Vietnam's tax administration information system Include?

What does the Vietnam's tax administration information system Include?

According to Clause 20, Article 3 of the Law on Tax Management 2019, the tax administration information system is defined as follows:

Definitions

In this Law, the following terms are understood as follows:

1. Tax is a mandatory budget contribution of organizations, households, business households, and individuals as prescribed by tax laws.

2. Other revenues under the state budget managed by tax authorities include:

a) Fees and charges as prescribed by the Law on Fees and Charges;

b) Land use fees paid into the state budget;

c) Land rent and water surface rent;

d) Fees for mining rights;

dd) Fees for water resource exploitation rights;

e) Payments to the state budget from the sale of assets on land, transfer of land use rights as prescribed by the Law on Management and Use of Public Assets;

g) Revenues from administrative penalties as per the law on administrative penalties in the field of tax and customs;

h) Late payment fees and other revenues as prescribed by the law.

3. Other revenues under the state budget not managed by tax authorities include:

a) Fees for the use of sea areas for dumping as per the law on marine resources, and island environment;

b) Fees for the protection and development of rice cultivation land as per land laws;

c) Revenues from administrative penalties as per the law on administrative penalties, except in the field of tax and customs;

d) Payments to the state budget as per the law on the management and use of public assets for the management, use, and exploitation of public assets for business purposes, leasing, joint ventures, associations, after fulfilling tax, fee, and charge obligations;

dd) Aid revenues;

e) Other revenues as prescribed by the law.

4. The office of the taxpayer is the location where the taxpayer conducts part or all business activities, including headquarters, branches, stores, production sites, warehouses, and assets used for production and business; residences or places where tax obligations arise.

5. Tax identification number is a sequence of 10 or 13 digits and other characters issued by tax authorities for taxpayers to manage tax.

6. The tax period is the time frame to determine the amount of tax to be paid into the state budget as prescribed by tax laws.

7. Tax declaration is a form prescribed by the Minister of Finance used by taxpayers to declare information for determining the amount of tax to be paid.

8. Customs declaration is a form prescribed by the Minister of Finance used as a tax declaration for exported and imported goods.

9. Tax records include taxpayer registration, tax declaration, tax refund, tax exemption, tax reduction, late payment penalty exemption, non-calculation of late payment penalty, tax deferral, installment payment of tax arrears, non-collection of tax; customs records; records of deferred tax payment; records of tax debt forgiveness, late payment penalty, fines.

10. Tax finalization declaration is the determination of the tax payable for the tax year or the period from the beginning of the tax year to the end of operations generating tax obligations or the period from the arising of obligations to the termination of such operations as prescribed by the law.

11. The tax year is determined by the calendar year from January 01 to December 31; if the fiscal year differs from the calendar year, the tax year is applied according to the fiscal year.

12. Fulfillment of tax obligations is paying the full amount of tax payable, late payment fees, fines for tax violations, and other revenues under the state budget.

13. Enforcement of administrative decisions on tax management involves applying measures as prescribed by this Law and other relevant legal regulations to compel taxpayers to fulfill tax obligations.

14. Tax risk is the likelihood of taxpayer non-compliance leading to state revenue loss.

15. Risk management in tax administration is the systematic application of legal regulations and operational procedures to identify, assess, and classify risks potentially affecting the efficiency and effectiveness of tax management, forming the basis for tax authorities to allocate resources reasonably and apply effective management measures.

16. Advance pricing arrangement is a written agreement between the tax authority and the taxpayer, or between the tax authority and the taxpayer and a foreign tax authority in a territory where Vietnam has signed a double tax avoidance agreement and tax evasion prevention regarding income tax for a specified period, specifying the tax calculation basis, tax calculation method, or market-based tax price. This arrangement is established before the taxpayer submits the tax declaration.

17. Tax debt is tax and other state budget revenues managed by the tax authority that the taxpayer has not paid to the state budget upon the expiration of the payment deadline as prescribed.

18. Commercial database is the system of financial information and enterprise data organized, arranged, and updated by business organizations for tax authorities according to the law.

19. Taxpayer information is information about the taxpayer and information related to the taxpayer's tax obligations provided by the taxpayer and collected by the tax authority during tax management.

20. The tax administration information system includes statistical information systems, tax accounting, and other information serving tax management.

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Thus, according to the above regulations, the tax administration information system includes:

[1] Statistical information systems,

[2] Tax accounting and other information serving tax management.

What does the Vietnam's tax administration information system include? (Images from the Internet)

Which agency organizes the construction of the tax administration information system of Vietnam?

According to Article 96 of the Law on Tax Management 2019, it is regulated as follows:

Building, Collecting, Processing, and Managing Taxpayer Information System

1. The tax authority is responsible for organizing, managing, and developing the database and technical infrastructure of the taxpayer information system and tax administration information system; organizing specialized units to perform the tasks of collecting, processing, aggregating, analyzing information and forecasting, managing the database, and ensuring the maintenance and operation of the taxpayer information system and tax administration information system.

2. The tax authority applies necessary professional measures to collect, exchange, and process domestic and foreign information, official information from foreign tax authorities and competent authorities following international treaties to which the Socialist Republic of Vietnam is a member, and relevant international agreements on tax and customs for tax management.

3. The tax authority cooperates with relevant agencies, organizations, and individuals to exchange information and connect online networks.

4. The Minister of Finance prescribes in detail the building, collecting, processing, and managing of the taxpayer information system.

Thus, according to the above regulations, the tax administration information system is organized and constructed by the tax authority.

What are regulations on taxpayer information security in Vietnam?

According to Article 99 of the Law on Tax Management 2019, taxpayer information security is regulated as follows:

- Tax authorities, tax management officials, former tax management officials, agencies providing and exchanging taxpayer information, business service organizations performing tax procedures must keep taxpayer information confidential as per the law, except for cases prescribed in Clause 2 Article 99 of the Law on Tax Management 2019 and Article 100 of the Law on Tax Management 2019.

- To serve proceedings, inspection, audit upon written request, tax authorities are responsible for providing taxpayer information to the following agencies:

+ Investigative agencies, Procuracies, Courts;

+ State inspection agencies, State audit agencies;

+ Other state management agencies as per the law;

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