Duties of tax authorities in the tax administration in Vietnam
Recently, the National Assembly passed a regulation on tax administration, so according to this regulation, what are uties of tax authorities in Vietnam? Thank you!
Duties of tax authorities in the tax administration in Vietnam (Image from the Internet)
Pursuant to Article 18 of the Law on Tax Administration 2019 (effective from July 1, 2020) stipulating the duties of tax authorities:
- Organize collection of tax and other amounts payable to the state budget in accordance with tax regulations and other relevant provisions.
- Disseminate and provide guidelines on tax regulations; publish tax procedures on tax authorities’ premises and websites and via mass media.
- Provide explanation and information related to the determination of tax liabilities to taxpayers; take responsibility for publicly announcing tax rates of household and individual businesses in communes.
- Protect confidentiality of information of taxpayers, except for information provided to competent authorities or publicly announced as prescribed by law.
- Consider tax exemption; tax reduction; cancellation of tax debts, late payment interest, penalties; late payment interest and penalty exemption; late payment interest cancellation; extension of tax payment deadline; tax payment by installments; tax debt freezing, tax cancellation; settlement of overly paid tax, late payment interest, penalties; tax refund as prescribed in this Law and other relevant provisions.
- Confirm tax liability fulfillment of taxpayers upon request as prescribed by law.
- Settle complaints and denunciations related to the implementation of tax regulations as authorized.
- Provide tax-related records, conclusions and/or tax decisions after tax audits/inspections for taxpayers and provide explanation upon request.
- Compensate taxpayers in accordance with provisions on the State’s compensation responsibilities.
- Carry out assessment to determine tax liabilities of taxpayers as requested by State authorities.
- Develop and organize the electronic information systems and apply information technology to e-transactions in taxation.
=> Thus, tax authoritiesmust perform the tasks described above during tax administration.
Above is the consulting content.
Best regards!
