Which authority shall publish information about taxpayers in Vietnam?
Which authority shall publish information about taxpayers in Vietnam?
Pursuant to Clause 3, Article 29 of Decree 126/2020/ND-CP prescribing the authority to publish information as follows:
Disclosure of information about taxpayers
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- Authority to publish information
a) The Head of the tax administration agency directly managing the taxpayer or the tax administration agency managing the state budget revenue shall, based on the actual situation and tax management work in the area, decide on the cases subject to disclosure of information about taxpayers for violations as specified in Clause 1 of this Article.
b) Before publishing information about taxpayers, the tax administration agency must conduct a review and verification to ensure the accuracy of the published information. The Head of the tax administration agency is responsible for the accuracy of the published information. In cases where the published information is inaccurate, the Head of the tax administration agency shall correct the information and must publish the corrected content in the form specified at Point b, Clause 2 of this Article.
According to the above regulations, the head of the tax administration agency directly managing the taxpayer or the tax administration agency managing the state budget revenue is the authority empowered to publish information about taxpayers.
Which authority shall publish information about taxpayers in Vietnam? (Image from the Internet)
What are the content and form of publishing information about taxpayers in Vietnam?
According to Clause 2, Article 29 of Decree 126/2020/ND-CP, the content and form of publishing information about taxpayers are prescribed as follows:
(1) Content of disclosure
published information includes: Tax identification number, name of the taxpayer, address, reason for disclosure. Depending on specific cases, the tax administration agency may publish additional relevant information of the taxpayer.
(2) Form of disclosure
- Posting on the electronic portal of the tax administration agency, the electronic information site of tax administration agencies at all levels;
- Public disclosure through mass media;
- Posting at the headquarters of the tax administration agency;
- Through citizen reception, press conferences, press releases, activities of the spokesperson of tax administration agencies at all levels according to legal provisions;
- Other forms of disclosure according to relevant regulations.
When is a taxpayer's information published in Vietnam?
Pursuant to Clause 1, Article 100 of the Law on Tax Administration 2019 as follows:
Disclosure of information about taxpayers
- Tax administration agencies are authorized to publish information about taxpayers in the following cases:
a) Tax evasion, deliberate non-payment of tax and other amounts due to the state budget on time; tax debts and other amounts due to the state budget;
b) Violating tax laws that affect the tax-paying rights and obligations of other organizations and individuals;
c) Failing to comply with the tax administration agency's requirements in accordance with legal provisions.
- The Government of Vietnam provides detailed regulations on this Article.
Simultaneously, Clause 1, Article 29 of Decree 126/2020/ND-CP provides detailed guidance on cases where information about taxpayers may be published as follows:
Disclosure of information about taxpayers
- Tax administration agencies publish information about taxpayers in the following cases:
a) Tax evasion, abetting tax evasion, embezzlement of tax funds, violating tax laws and fleeing the business headquarters; issuing and using illegal invoices.
b) Failing to submit tax declaration dossiers after 90 days from the deadline for submission according to current tax laws.
c) Ceasing operations without completing procedures for the termination of tax identification numbers, not operating at the registered address.
d) Violations of tax laws by taxpayers that affect the tax rights and obligations of other organizations and individuals.
dd) Failing to meet the requirements of tax administration agencies in accordance with legal provisions, such as refusing to provide documents to the tax administration agency, not complying with decisions on inspection and examination, and other requests of the tax administration agency as per legal provisions.
e) Resisting or obstructing tax officials, customs officials in the execution of duties.
g) Exceeding 90 days from the deadline for tax payment and other amounts to the state budget or from the deadline for compliance with administrative tax management decisions where the taxpayer or guarantor does not voluntarily comply.
h) Individuals and organizations not complying with administrative tax management decisions that involve asset dispersal or absconding.
i) Other information as required by law.
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From the above regulations, the cases in which information about taxpayers is published include:
- Tax evasion, abetting tax evasion, embezzlement of tax funds, violating tax laws, and fleeing the business headquarters; issuing and using illegal invoices.
- Failing to submit tax declaration dossiers after 90 days from the deadline for submission according to current tax laws.
- Ceasing operation without completing procedures for the termination of tax identification numbers, not operating at the registered address.
- Violations of tax laws by taxpayers that affect the tax rights and obligations of other organizations and individuals.
- Failing to meet the requirements of tax administration agencies in accordance with legal provisions, such as refusing to provide documents to the tax administration agency, not complying with decisions on inspection and examination, and other requests of the tax administration agency as per legal provisions.
- Resisting or obstructing tax officials, customs officials in the execution of duties.
- Exceeding 90 days from the deadline for tax payment and other amounts to the state budget or from the deadline for compliance with administrative tax management decisions where the taxpayer or guarantor does not voluntarily comply.
- Individuals and organizations not complying with administrative tax management decisions that involve asset dispersal or absconding.
- Other information as required by law.
