Vietnam: What is the simplest and fastest way to look up taxpayer information? In what cases will tax authorities publicly disclose information about taxpayers?
What is the simplest and fastest way to look up taxpayer information in Vietnam?
(1) Method of looking up taxpayer information for individuals:
Step 1: Access the website address of the General Department of Taxation: http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp
Step 2: Select PIT payer information
After accessing the website of the General Department of Taxation, the system displays 2 items: "Information about taxpayers" and "Information about PIT payers"
In this case, you select "Information about PIT payers" to look up the information.
Step 3: Enter the information
Enter one of the following personal lookups (without entering them all):
- Tax code,
- Full name
- Address
- ID card number/citizen ID card number
Then, you must enter the right confirmation code.
Step 4: Click "Look up" to see the search results.
(2) Method of looking up taxpayer information for enterprises and organizations:
Step 1: Access the website address of the General Department of Taxation: http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp
Step 2: Select taxpayer information
After accessing the website of the General Department of Taxation, the system displays 2 items: "Information about taxpayers" and "Information about PIT payers"
In this case, you select "Information about taxpayers".
Step 3: Enter the information
Enter one of the following personal lookups (without entering them all):
- Tax code,
- Name of organizations
- Address of headquarters
- ID card number/citizen ID card number of a representative
Then, you enter the right confirmation code.
Step 4: Click "Look up" to see the search results.
What are the regulations on taxpayer information security in Vietnam?
Pursuant to Article 99 of the Law on Tax Administration 2019 as follows:
Taxpayer information security
1. Tax authorities, tax officials, former tax officials, authorities that provide and exchange taxpayer information, tax agents shall protect the confidentiality of information about taxpayers in accordance with law, except in the cases specified in Clause 2 of this Article and Article 100 of this Article.
2. Tax authorities shall provide taxpayer information for the following authorities to facilitate their proceedings, inspection, and audit process:
a) Investigating authorities, Procuracies, and Courts;
b) State inspectorates and state audit organizations;
c) Other regulatory bodies prescribed by law;
d) Foreign tax authorities under international tax treaties to which Vietnam is a signatory.
Thus, taxpayer information is kept confidential in accordance with the provisions of law, except for the case specified in Article 100 of the Law on Tax Administration 2019 or for the purpose of facilitating proceedings, inspection, and audit process at the written request, tax authorities shall provide taxpayer information for the following authorities:
- Investigating authorities, Procuracies, and Courts;
- State inspectorates and state audit organizations;
- Other regulatory bodies prescribed by law;
- Foreign tax authorities under international tax treaties to which Vietnam is a signatory.
In what cases will tax authorities in Vietnam publicly disclose information about taxpayers?
Pursuant to Article 29 of Decree 126/2020/ND-CP, tax authorities shall disclose information about taxpayers in the following cases:
- The taxpayer commits tax evasion; assists in tax evasion, tax appropriation, and tax offenses and abandons the business location; illegally issues or uses invoices.
- The taxpayer fails to submit the tax declaration dossier within 90 days from the submission deadline prescribed by applicable tax laws.
- The taxpayer’s business is suspended; the taxpayer has not completed procedures for invalidating of taxpayer identification number (TIN); is not operating at the registered address.
- The taxpayer commits a tax offense that affects tax-related rights and obligations of another organization or individual.
- The taxpayer fails to comply with requests of tax authorities such as: Refusing to provide information and documents for tax authorities; failing to comply with inspection decisions and other requests of tax authorities.
- The taxpayer resists and obstructs tax officials or customs officials from performing their duties.
- The taxpayer fails to pay tax and other amounts to the state budget within 90 days from the deadline for payment or implementation of the tax decision.
- The taxpayer conceals and disguises assets; absconds instead of implementing tax decisions.
- Other information prescribed by law.
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