Rights and responsibilities of taxpayers in Vietnam from January 1, 2025

Rights and responsibilities of taxpayers in Vietnam from January 1, 2025​ (Image from the Internet)

Rights of taxpayers in Vietnam from January 1, 2025

From January 1, 2025, taxpayers in Vietnam shall have the following rights:

- To receive support and guidance in tax payment; provide information and documentation to fulfill tax obligations and benefits.

- To receive documents related to tax obligations from relevant authorities during inspection, examination, or audit.

- To request tax authorities to explain tax computation, tax fixing; request verification of quantity, quality, and type of exported or imported goods.

- To have their information kept confidential, except for information that must be provided to competent state agencies or publicly disclosed as required by law.

- To enjoy tax incentives and tax refunds as regulated by tax laws; to be informed of the timeline for resolving tax refunds, amounts not refunded, and the legal basis for non-refundable tax amounts.

- To enter into contracts with service organizations for tax procedures, customs agents to perform tax agent services, customs clearance services.

- To receive tax processing decisions, tax inspection records, tax audit records, request explanations for tax processing decisions; to retain opinions in tax inspection records, tax audit records; to receive tax inspection conclusions, tax audit conclusions, tax processing decisions after inspections, audits by tax authorities.

- To be compensated for damages caused by tax authorities or tax officials according to the legal provisions on State liability for compensation.

- To request confirmation from tax authorities about the fulfillment of their tax obligations.

- To file complaints, initiate lawsuits against administrative decisions, administrative actions related to their legal rights and interests.

- Not to be administratively fined for tax, not to be charged late payment fees in cases where taxpayers comply with guidance documents and handling decisions of tax authorities, competent state agencies regarding the determination of taxpayers' tax obligations.

- To accuse legal violations by tax officials and other organizations or individuals according to legal regulations on denunciations.

- To access, view, and print all electronic documents they have sent to the electronic portal of the tax authority according to the regulations of this Law and legal provisions on electronic transactions.

- To use electronic documents in transactions with tax authorities and related agencies, organizations.

(Article 16 Law on Tax Administration 2019, amended by Law No. 56/2024/QH15)

Responsibilities of taxpayers in Vietnam from January 1, 2025

Responsibilities of taxpayers in Vietnam from January 1, 2025 include:

- To carry out taxpayer registration, use tax identification numbers according to legal regulations.

- To accurately, truthfully, and fully declare and submit tax dossiers on time; to be responsible before the law for the accuracy, truthfulness, and completeness of tax dossiers and documents provided to the tax authorities in the process of resolving tax dossiers according to tax law.

- To pay taxes, late payment interest, fines fully, on time, and at the correct location.

- To comply with accounting, statistics policies, and manage, use invoices, vouchers according to legal regulations.

- To accurately, truthfully, fully record activities generating tax obligations, tax deductions, and transactions that require tax information declaration.

- To prepare and deliver invoices, vouchers to buyers for the correct quantity, type, actual payment value when selling goods or providing services according to legal regulations.

- To accurately, fully, and promptly provide information, documents related to determining tax obligations, including investment value information; account numbers and transaction details opened at commercial banks, other credit institutions; explain tax calculation, tax declaration, and tax payment upon request from tax authorities.

- To comply with decisions, notifications, and requests from tax authorities and tax officials according to legal regulations.

- To be responsible for fulfilling tax obligations in cases where a legal representative or authorized representative improperly executes tax procedures on behalf of the taxpayer.

- Taxpayers conducting business activities in areas with IT infrastructure must declare, pay taxes, and transact with tax authorities through electronic means according to legal regulations.

- Based on actual conditions and IT equipment capability, the Government of Vietnam shall detail the scenarios where taxpayers are not required to submit documents in tax declaration, tax filing, tax refund, and other tax dossiers when the state management agency already possesses such documents.

- To build, manage, and operate the IT infrastructure system to ensure electronic transactions with tax authorities, apply information connectivity related to tax obligation performance with tax authorities.

- Taxpayers engaged in associated transactions are obliged to prepare, store, declare, and provide files containing information about themselves and their associated parties, including those residing in countries or territories outside Vietnam, according to regulations of the Government of Vietnam.

(Article 17 Law on Tax Administration 2019, amended by Law No. 56/2024/QH15)

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