09 cases in which information on tax liability of a taxpayer will be published by the tax authority in Vietnam
What are cases in which information on tax liability of a taxpayer will be published by the tax authority in Vietnam? What are methods for publishing information on tax liability in Vietnam? - Ms. My (Ha Noi)
09 cases in which information on tax liability of a taxpayer will be published by the tax authority in Vietnam
Pursuant to Clause 1 Article 29 of the Decree 126/2020/NĐ-CP stipulating 09 cases in which information on tax liability of a taxpayer will be published by the tax authority in Vietnam as follows:
(1) The taxpayer commits tax evasion; assists in tax evasion, tax appropriation, tax offences and abandons the business location; illegally issues or uses invoices.
(2) The taxpayer fails to submit the tax declaration dossier within 90 days from the submission deadline prescribed by applicable tax laws.
(3) 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.
(4) The taxpayer commits a tax offence that affects tax-related rights and obligations of another organization or individual.
(5) 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.
(6) The taxpayer resists, obstructs tax officials or customs officials from performing their duties.
(7) 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.
(8) The taxpayer conceals and disguises assets; absconds instead of implementing tax decisions.
(9) Other information prescribed by law.
09 cases in which information on tax liability of a taxpayer will be published by the tax authority in Vietnam - Source: Internet
What are methods for publishing information on tax liability in Vietnam?
Pursuant to Clause 2 Article 29 of the Decree 126/2020/NĐ-CP stipulating published information and publishing method 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.
As regulations above, there are 05 methods for publishing information on tax liability in Vietnam
- 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.
Note: The tax authority may publish other relevant information on a case-by-case basis.
Who has authority to publish information on tax liability of a taxpayer in Vietnam?
Pursuant to Clause 3 Article 29 of the Decree 126/2020/NĐ-CP stipulating authority to publish information on tax liability of a taxpayer in Vietnam as follows:
Publishing of information about taxpayers
...
3. Authority to publish information
a) The head of the supervisory tax authority of the taxpayer or the tax authority responsible for management of the state budget revenues shall decide publishing of information about the taxpayer in accordance with Clause 1 of this Article.
b) Before publishing information about the taxpayer, the tax authority shall make sure the information is accurate. The head of the tax authority shall be responsible for the accuracy of published information. In case published information is inaccurate, the head of the tax authority shall rectify the information using the methods specified in Point b Clause 2 of this Article.
As regulations above, following entities have authority to publish information on tax liability of a taxpayer in Vietnam:
- The head of the supervisory tax authority of the taxpayer
- The head of the supervisory tax authority of the taxpayer
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