Form 01/DNXN Request for Certification of Fulfillment of Tax Obligations to the State Budget
Form 01/DNXN Document Requesting Certification of Tax Obligation Fulfillment with the State Budget?
Based on Form 01/DNXN issued in conjunction with Circular 80/2021/TT-BTC, regulating the template for documents requesting certification of tax obligation fulfillment with the state budget
Form 01/DNXN Document Requesting Certification of Tax Obligation Fulfillment with the State Budget? (Image from the Internet)
Are taxpayers entitled to receive documents related to tax obligations from functional agencies when conducting inspections, examinations, or audits?
Based on Article 16 of the Law on Tax Administration 2019, which stipulates the rights of taxpayers:
Rights of taxpayers
- To receive support and guidance in tax payment; to be provided with information and documents to fulfill tax obligations and rights.
2. To receive documents related to tax obligations from functional agencies when conducting inspections, examinations, or audits.
To request the tax administration agency to explain tax calculation and determination; to request verification of quantity, quality, and type of exported or imported goods.
To have information kept confidential, except for information required to be provided to competent state agencies or public information about taxes as per the law.
To enjoy tax incentives and tax refunds as prescribed by tax laws; to be informed of the time limit for tax refund processing, the amount of non-refunded tax, and the legal basis for the non-refund.
To sign contracts with business organizations providing tax procedure services and customs procedure agents to carry out tax agency services and customs procedure agent activities.
To receive tax treatment decisions, tax inspection records, tax audit records, to request explanations on tax treatment decisions; to reserve opinions in tax inspection records, tax audit records; to receive tax examination conclusions, tax audit conclusions, and tax treatment decisions after audits from the tax administration agency.
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According to the above provision, one of the rights of taxpayers is to receive documents related to tax obligations from functional agencies when conducting inspections, examinations, or audits.
Therefore, taxpayers are entitled to receive such documents from functional agencies when inspections, examinations, or audits are conducted.
What are the responsibilities of taxpayers?
Based on Article 17 of the Law on Tax Administration 2019, stipulating the responsibilities of taxpayers as follows:
- To carry out taxpayer registration and use the tax identification number according to legal regulations.
- To accurately, truthfully, and fully declare taxes and submit tax dossiers on time; to be responsible before the law for the accuracy, truthfulness, and completeness of submitted tax dossiers.
- To pay taxes, late payment interests, and penalties fully, correctly, on time, and at the right place.
- To comply with accounting, statistical policies, and the management and use of invoices and documents as prescribed by law.
- To accurately, truthfully, and fully record activities incurring tax obligations, tax deductions, and transactions required to declare tax information.
- To prepare and issue invoices and documents to buyers according to the exact quantity, type, and actual payment value when selling goods and providing services as prescribed by law.
- To provide accurate, complete, and prompt information and documents related to the determination of tax obligations, including investment value information; account numbers and transaction contents of accounts opened at commercial banks, other credit institutions; to explain tax calculations, tax declarations, and tax payments as required by the tax administration agency.
- To comply with decisions, notices, and requirements of the tax administration agency and tax officials as prescribed by law.
- To be responsible for tax obligations according to legal regulations in cases where the legal representative or authorized representative incorrectly performs tax procedures on behalf of the taxpayer.
- Taxpayers conducting business operations in areas with information technology infrastructure must declare, pay taxes, and transact with the tax administration agency through electronic means according to legal regulations.
- Based on actual conditions and information technology capability, the Government of Vietnam specifies details of taxpayers not required to submit documents in tax declaration dossiers, tax payment dossiers, tax refund dossiers, and other tax dossiers that are already held by the state management agency.
- To build, manage, and operate technical infrastructure systems ensuring the performance of electronic transactions with the tax administration agency, applying information connection related to tax obligation fulfillment with the tax administration agency.
- Taxpayers incurring related transactions are obligated to prepare, store, declare, and provide documentation about taxpayers and related parties, including information about related parties residing in countries and territories outside Vietnam as stipulated by the Government of Vietnam.
