What is the responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam?

What is taxpayer information?

Based on Clause 19, Article 3 of Law on Tax Administration 2019, taxpayer information includes information about the taxpayer and information related to the tax obligations of the taxpayer, provided by the taxpayer and collected by the tax administration agency during the tax administration process.

What is the responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam? (Image from the Internet)

What is the responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam?

Based on Article 98 of the Law on Tax Administration 2019, the responsibility of relevant organizations and individuals in providing taxpayer information is stipulated as follows:

(1). The following agencies have the responsibility to provide taxpayer information to the tax administration agency:

- Agencies issuing investment registration certificates, enterprise registration certificates, establishment and operation licenses have the responsibility to provide information about the contents of investment registration certificates, enterprise registration certificates, cooperative registration certificates, business registration certificates, practice licenses, establishment, and operation licenses, certificates of change in business registration contents of organizations and individuals to the tax administration agency within 07 working days from the date of issuance and provide other information as required by the tax administration agency;

- The State Treasury provides information on tax amounts paid and refunded by the taxpayer.

(2). The following agencies, organizations, and individuals have the responsibility to provide information upon the request of the tax administration agency:

- Commercial banks provide account transaction details, account balances of the taxpayer within 10 working days from the date of receiving the request from the tax administration agency;

- State management agencies on housing and land provide information on the current status of land use and house ownership of organizations, households, business households, individuals, and business individuals;

- The police provide and exchange information related to the prevention and control of tax crimes; provide information on entry and exit, and information on registration and management of transportation means;

- Organizations and individuals paying income have the responsibility to provide information on income payments and the amount of tax withheld for the taxpayer as required by the tax administration agency;

- State management agencies on commerce have the responsibility to provide information on policies managing export, import, and transit goods of Vietnam and foreign countries; information on market management.

(3). Relevant Ministries and sectors have the responsibility to provide taxpayer information to the tax administration agency through online network connection, exchange of electronic data daily via the taxpayer information system or through the national single-window portal.

(4). Other agencies, organizations, and individuals related to the taxpayer have the responsibility to provide taxpayer information in writing or electronic data as required by the tax administration agency.

What are the regulations on taxpayer information security in Vietnam?

Based on Article 100 of the Law on Tax Administration 2019, the regulations on taxpayer information security are as follows:

- Tax administration agencies, tax officials, former tax officials, information providing and exchanging agencies, organizations providing tax procedure services must keep taxpayer information confidential according to the law, except as stipulated in Clause 2, Article 99 of the Law on Tax Administration 2019 and Article 100 of the Law on Tax Administration 2019.

- To serve litigation, inspection, audit activities upon request in writing, the tax administration agency has the responsibility to provide taxpayer information to the following agencies:

+ Investigation agencies, the Procuracy, Courts;

+ State Inspection, State Audit;

+ Other State management agencies according to the law;

+ Foreign tax administration agencies in accordance with international tax treaties to which the Socialist Republic of Vietnam is a member.

When can the tax administration agency disclose taxpayer information in Vietnam?

Based on Article 99 of the Law on Tax Administration 2019, the tax administration agency can disclose taxpayer information in the following cases:

- Tax evasion, delaying payment of taxes and other amounts due to the state budget on time; owing taxes and other amounts due to the state budget;

- Violating tax laws affecting the tax obligations of other organizations and individuals;

- Failing to comply with requests of the tax administration agency according to the law.