When does the General Department of Taxation of Vietnam revoke user accounts for accessing the e-portal?

When does the General Department of Taxation of Vietnam revoke user accounts for accessing the e-portal?

The General Department of Taxation of Vietnam ceases the connection of the information user's system with the e-portal in cases stipulated in Article 50 of Decree 123/2020/ND-CP. Specifically:

Termination of the use of e-invoice information provision and usage methods

1. The General Department of Taxation of Vietnam revokes user account for accessing the e-portal or withdraws the effectiveness of the mobile phone number messaging method in the following cases:

a) Upon request from the registration focal point of the information user;

b) The usage period has expired;

c) The access account to the e-portal or mobile phone number has not been used to search for information for a continuous period of 6 months;

d) When it is detected that e-invoice information is used improperly, not serving the occupational activities according to the functions, duties of the information user, not conformable with the law on protecting state secrets.

2. The General Department of Taxation of Vietnam ceases the connection of the information user's system with the e-portal in the following cases:

a) Upon request from the registration focal point of the information user;

...

Therefore, according to the above regulation, the General Department of Taxation of Vietnam revokes user account for accessing the e-portal in the following cases:

- Upon request from the registration focal point of the information user;

- The usage period has expired;

- The access account to the e-portal or mobile phone number has not been used to search for information for a continuous period of 6 months;

- When it is detected that e-invoice information is used improperly, not serving the occupational activities according to the functions, duties of the information user, not conformable with the law on protecting state secrets.

When does the General Department of Taxation of Vietnam revoke user accounts for accessing the e-portal? (Image from the Internet)

What are the duties and powers of the General Department of Taxation of Vietnam?

According to Article 2 of Decision 41/2018/QD-TTg regulations on duties and powers of the General Department of Taxation of Vietnam are as follows:

- Submit to the Minister of Finance to present to the competent authority for consideration and decision:

+ Law projects, draft resolutions of the National Assembly, ordinance projects, draft resolutions of the National Assembly Standing Committee; draft decrees of the Government of Vietnam; draft decisions of the Prime Minister of the Government of Vietnam on tax management;

+ Strategies, action programs, projects, important tax management proposals; annual tax revenue estimates according to the regulations of the State Budget Law.

- Submit to the Minister of Finance for consideration, decision:

+ Draft circulars and other documents in the management field of the General Department of Taxation of Vietnam;

+ Annual activity plans of the General Department of Taxation of Vietnam.

- Issue guidance documents on professional specialization, operational procedures; internal normative documents and individual documents under the management scope of the General Department of Taxation of Vietnam.

- Organize the implementation of legal documents, strategies, plans, programs, projects within the management scope of the General Department of Taxation of Vietnam after being issued or approved by the competent authority.

- Disseminate, educate the law in the management field of the General Department of Taxation of Vietnam.

- Organize tax management according to the law:

+ Guide, explain state tax policies; organize support work for taxpayers to fulfill their tax obligations according to law;

+ Guide, direct, inspect, supervise and organize the implementation of operational procedures on taxpayer registration, tax code issuance, tax declaration, tax calculation, tax payment, tax refund, tax deduction, tax exemption, tax arrears deletion, fines, and other related operations;

+ Decide or submit to the competent authority for decisions on tax exemption, tax reduction, tax refund, extension of tax declaration filing deadline, extension of tax payment deadline, tax arrears deletion, tax penalty;

+ Compensate for damages to taxpayers; keep taxpayer information confidential; confirm tax obligation fulfillment upon request according to the law;

+ Appraise to determine the payable tax of taxpayers upon request of the competent state agency;

+ Authorize agencies, organizations to directly collect certain taxes according to the law.

- Organize technical and professional measures to manage risks in tax management activities.

- Apply administrative measures to enforce the tax law:

+ Require taxpayers to provide accounting books, invoices, vouchers, and other documents related to tax calculation, tax payment; require credit organizations, other organizations, and individuals to provide documents and cooperate with tax agencies in tax management;

+ Set tax, tax arrears collection; implement measures to enforce tax administrative decisions to collect tax debts, tax violation penalties.

- File criminal prosecution proposals against organizations, individuals violating tax laws; publicly announce on mass media cases of tax law violations.

- Conduct specialized tax inspections; resolve complaints, denunciations; handle or propose handling to the competent authority tax law violations according to law; combat corruption, negative practices, promote thrift, and prevent waste in the use of allocated assets and funds according to law.

- Develop, implement, manage application software, national tax data, information technology infrastructure to meet tax management modernization requirements, internal sector management, and provide e-services supporting taxpayers.

- Organize tax accounting, statistics, and financial reporting policies according to regulations.

- Execute international cooperation tasks in tax according to the assignment, decentralization of the Minister of Finance and legal provisions.

- Manage the organizational structure, staffing; implement salary and other policies, training, fostering, rewarding, disciplining for officials and public employees and laborers under the management of the General Department of Taxation of Vietnam as assigned by the Minister of Finance and legal provisions.

- Organize tax sector rewards for taxpayers, organizations, individuals with outstanding achievements in tax management and tax obligation compliance with the state budget according to law.

- Manage funds allocated by the state budget and managed assets, maintain records, documents, and tax stamps according to law; implement financial management mechanisms and staffing according to competent authority regulations.

- Implement administrative reform according to the objectives and content of the administrative reform program approved by the Minister of Finance.

- Execute other tasks, powers assigned by the Minister of Finance and according to law.

What are the position and functions of the General Department of Taxation of Vietnam?

According to Article 1 of Decision 41/2018/QD-TTg stipulating the position and function of the General Department of Taxation of Vietnam is as follows:

- The General Department of Taxation of Vietnam is an organization under the Ministry of Finance, performing the function of advising, assisting the Minister of Finance in state management of domestic revenue across the country, including: taxes, fees, charges and other state budget revenues (hereinafter referred to as taxes);

- Organize tax management according to law.

- The General Department of Taxation of Vietnam has its legal status, national emblem-shaped seal, and can open accounts at the State Treasury, headquartered in Hanoi.