What is the List of 652 enterprises owing tax as of December 31, 2024, announced by Hai Phong Tax Department?
What is the List of 652 enterprises owing tax as of December 31, 2024, announced by Hai Phong Tax Department?
On January 23, 2025, the Hai Phong Tax Department issued Announcement No. 288/TB-CTHPH in 2025 Download regarding the public publishing of the list of taxpayers owing taxes and other budget-related payments.
The Hai Phong Tax Department announced a list of 652 enterprises owing taxes as of December 31, 2024, with a total amount of 1,551,858,615,995 VND (In words: One thousand five hundred fifty-one billion, eight hundred fifty-eight million, six hundred fifteen thousand, nine hundred ninety-five VND).
Reason for publishing: violation of the provisions at point a, clause 1, Article 100 of the 2019 Tax Administration Law and point g, clause 1, Article 29 of Decree 126/2020/ND-CP dated October 19, 2020, by the Government of Vietnam.
>>> View detailed list of 652 enterprises owing taxes here
What is the List of 652 enterprises owing tax as of December 31, 2024, announced by Hai Phong Tax Department? (Image from the Internet)
What are the cases where the information about a taxpayer will be published by the tax authority in Vietnam?
Based on clause 1, Article 29 of Decree 126/2020/ND-CP, the cases in which tax authorities can publish taxpayer information are as follows:
- Tax evasion, facilitating tax evasion, embezzling tax money, violating tax laws then fleeing from business premises; illegally issuing and using invoices.
- Failure to file a tax return within 90 days from the deadline according to current tax laws.
- Ceasing operations without completing the tax code deactivation procedures, not operating at the registered address.
- Other taxpayer violations that affect the tax rights and obligations of other organizations or individuals.
- Not complying with tax administration requirements as per the law, such as: Refusing to provide information to tax authorities, not adhering to inspection and audit decisions, and other demands from tax authorities under the law.
- Obstructing or impeding tax officials or customs officials in their duties.
- Over 90 days past the deadline for tax and other budget-related payments or failing to comply with tax administration decisions voluntarily.
- Individuals or organizations contravening tax administration decisions by dispersing assets or fleeing.
- Other information as required to be publishd by law.
Additionally, clause 1, Article 35 of Circular 86/2024/TT-BTC also specifies cases of publishing of taxpayer registration information as follows:
- Taxpayer ceases operations and has completed the tax code deactivation procedures (status 01).
- Taxpayer ceases operations without completing tax code deactivation procedures (status 03).
- Taxpayer temporarily suspends operations or business (status 05).
- Taxpayer not operating at the registered address (status 06).
- Taxpayer reinstating tax code per Notification Form No. 19/TB-DKT issued with Circular 86/2024/TT-BTC.
- Taxpayer violates laws on taxpayer registration.
What are the forms, content, and authority for publishing of information about taxpayers in Vietnam?
According to clauses 2 and 3 of Article 29 of Decree 126/2020/ND-CP, the regulations on the forms, content, and authority for publishing of information about taxpayers are as follows:
(1) Content and Forms of publishing
- Content of publishing
The information publishd includes: tax code, taxpayer's name, address, reason for publishing. Depending on specific cases, tax authorities may further detail some related taxpayer information.
- Forms of publishing
+ Posting on the tax authority's electronic portal, the website of tax authorities at various levels;
+ Publicizing in mass media;
+ Listing at the headquarters of tax authorities;
+ Through citizen reception, press conferences, press releases, activities of spokespersons of tax authorities at various levels as prescribed by law;
+ Other forms of publishing pursuant to relevant regulations.
(2) Authority for Information publishing
- The head of the tax authority directly managing the taxpayer or the tax authority managing the state budget revenue shall decide on selecting cases for publishing taxpayer information violations, based on actual conditions and tax administration tasks in the locality.
- Before publishing taxpayer information, tax authorities must review and compare to ensure the accuracy of the publishd information. The head of the tax authority is responsible for the accuracy of the publicized information. If the publishd information is inaccurate, the head of the tax authority must correct the information and publicize the corrected content in the prescribed form.
