Vietnam: Under what circumstances is the taxpayer's tax registration information public? What is the authority to disclose tax registration information?
Under what circumstances does the tax authority publicize the taxpayer's tax registration information in Vietnam?
According to Clause 1, Article 22 of Circular 105/2020 / TT-BTC, tax authorities shall publicize taxpayers' tax registration information on the website of the General Department of Taxation for the following cases:
(1) Taxpayer’s termination of operation and completion of TIN deactivation (status 01)
(2) Taxpayer’s termination of operation without completion of TIN deactivation (status 03).
(3) Taxpayer’s suspension of operation/business (status 05).
(4) Taxpayer’s non-operation at the registered address (status 06).
(5) Taxpayer’s TIN reactivation following the notice form No. 19/TB-DKT in Circular 105/2020 / TT-BTC.
(6) Taxpayer’s violation of Vietnam Law on tax registration.
Vietnam: Under what circumstances is the taxpayer's tax registration information public? What is the authority to disclose tax registration information?
What is the authority to disclose taxpayers' tax registration information in Vietnam?
Pursuant to Clause 3, Article 22 of Circular 105/2020 / TT-BTC stipulates the authority to publicize tax registration information of taxpayers as follows:
Article 22. Making public tax registration of taxpayers
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3. Power:
The supervisory tax authority shall make public information of the taxpayer. Prior to making public the taxpayer’s information, the supervisory tax authority shall double-check and collates to ensure the accuracy of the public information. If the public information is incorrect, the tax authority shall correct the information and make public the corrected information.
Thus, regarding the taxpayer's authority to publicize tax registration information:
Tax authorities directly manage taxpayers to publicize taxpayer information. Before disclosing taxpayer information, the directly managing tax authority must review and compare to ensure the accuracy of public information.
In case the public information is incorrect, the tax authority shall correct the information and must publicize the corrected content in the form of publicity.
How are taxpayers' rights regulated in Vietnam?
Pursuant to Article 16 of the Vietnam Law on Tax Administration 2019, taxpayers are entitled to exercise the following rights:
- Receive assistance and guidance when paying tax; provide information and/or materials to fulfill tax liabilities and exercise tax rights.
- Receive documents related to tax liabilities from competent authorities upon inspections, reviews and/or audits.
- Request tax authorities to explain tax calculation and/or tax liability imposition; request assessment of quantity, quality, types of imported and/or exported goods.
- Have confidentiality of information protected, except information that must be provided for competent authorities or tax-related public information as prescribed by Vietnam Law.
- Enjoy tax incentives and/or tax refund in accordance with tax regulations; be informed of tax refund schedule, non-refundable tax and legal bases of non-refundable tax.
- Sign contracts with tax agents and/or customs agents.
- Receive tax decisions, tax audit/inspection records; request explanation for contents of tax handling decisions; having opinions recorded in audit/inspection records; receive audit/inspection conclusion documents and tax decisions after inspections/audits by tax authorities.
- Receive compensation for damage caused by tax authorities and/or tax officials as prescribed by Vietnam Law.
- Request tax authorities to confirm the fulfillment of their tax liabilities.
- File complaints, initiate legal proceedings against administrative decisions and/or actions related to their legitimate rights and benefits.
- Enjoy exemption from penalties for administrative tax offences, exemption from late payment interest for cases where taxpayers comply with guidelines and handing decisions of tax authorities and/or state authorities on determination of their tax liabilities.
- Report violations committed by tax officials, other organizations and/or individuals in accordance with provisions on reporting.
- Access and print all electronic records that taxpayers have sent to web portals of tax authorities as prescribed in this Vietnam Law and Vietnam Law on e-transactions.
- Use electronic records in transactions with tax authorities and relevant organizations and/or individuals.
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