What are the cases where information about a taxpayer will be published by the tax authority in Vietnam? What are the published information and publishing method?
- What are the cases where information about a taxpayer will be published by the tax authority in Vietnam?
- What are the published information and publishing method of information about taxpayers in Vietnam?
- What are the cases where regulatory authorities shall provide information about taxpayers to tax authorities in Vietnam?
What are the cases where information about a taxpayer will be published by the tax authority in Vietnam?
Pursuant to Clause 1, Article 29, Decree 126/2020/ND-CP stipulates that information about a taxpayer will be published by the tax authority in the following cases:
- The taxpayer commits tax evasion; assists in tax evasion, tax appropriation, tax offences 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 invalidated of taxpayer identification number (TIN); is not operating at the registered address.
- The taxpayer commits a tax offence that affects tax-related rights and obligations of another organization or individual.
- The taxpayer fails to comply with requests of tax authorities such as: Refuses to provide information and documents for tax authorities; fails to comply with inspection decision and other requests of tax authorities.
- The taxpayer resists, obstructs tax officials or customs officials from performing their duties.
- The taxpayer fails to pay tax and other amounts to 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.
What are the cases where information about a taxpayer will be published by the tax authority in Vietnam? What are the published information and publishing method?
What are the published information and publishing method of information about taxpayers in Vietnam?
Pursuant to Clause 2, Article 29 of Decree 126/2020/ND-CP stipulates as follows:
Publishing of information about taxpayers
...
2. Published information and publishing method
a) Published information
The taxpayer’s TIN, name, address, reasons for information publishing. The tax authority may publish other relevant information on a case-by-case basis.
b) Information publishing methods:
b.1) Publishing information on websites or web portals of tax authorities
b.2) Publishing information through mass media;
b.3) Posting at premises of tax authorities;
b.4) Providing information through citizen reception, press conferences, press releases, spokespersons of tax authorities as prescribed by law.
b.5) Other methods prescribed by relevant regulations.
Accordingly, the content and form of taxpayer information disclosure are as follows:
- Published information
The taxpayer’s TIN, name, address, reasons for information publishing. The tax authority may publish other relevant information on a case-by-case basis.
- Information publishing methods:
+ Publishing information on websites or web portals of tax authorities
+ Publishing information through mass media;
+ Posting at premises of tax authorities;
+ Providing information through citizen reception, press conferences, press releases, spokespersons of tax authorities as prescribed by law.
+ Other methods prescribed by relevant regulations.
What are the cases where regulatory authorities shall provide information about taxpayers to tax authorities in Vietnam?
Pursuant to Clause 1, Article 26 of the Decree 126/2020/ND-CP, Regulatory authorities shall provide information about taxpayers to tax authorities in the following cases:
- Business registration authorities and cooperative registration authorities shall send tax authorities electronic information about establishment, suspension, resumption, revocation of certificates of enterprise registration and certificates of cooperative registration; restoration of legal status after the certificate is revoked;
- dissolution, bankruptcy, penalties for enterprise/cooperative registration-related offences within 01 working day or the next working days from the day on which information is updated on the National Enterprise Registration Information System.
- Competent regulatory authorities other than the authorities specified in Point a of this Clause) shall electronic information about establishment, suspension, resumption, revocation of certificates of business registration, practicing certificates, establishment and operation licenses and certificates of investment; restoration of legal status after the taxpayer’s certificate or license is revoked to Departments of Taxation of the provinces where the taxpayers are headquartered within 01 working day or the next working days from the day on which information is updated on the sending authority’s system, or within 07 working days if information cannot be sent electronically.
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