08 Prohibited Acts in the 2019 Tax Administration Law

Anh Tu

20:57, 10/07/2024

On June 13, 2019, the National Assembly enacted the 2019 Tax Administration Law with the scope of regulating the administration of taxes and other collections belonging to the state budget.

Notably, the Law on Tax Administration 2019 strictly prohibits the following acts:

- Collusion, collusion, and cover-up between taxpayers and tax officials, tax administration agencies for transfer pricing, tax evasion;- Causing trouble and harassment to taxpayers;- Exploiting to misappropriate or illegally use tax money;- Deliberately failing to declare or incompletely, promptly, and accurately declaring the amount of tax payable;- Obstructing tax officials performing public duties;- Using another taxpayer's tax identification number to commit illegal acts or allowing others to use one's tax identification number contrary to legal provisions;- Selling goods and providing services without issuing invoices as prescribed by law, using illegal invoices, and using invoices illegally;- Distorting, misusing, unauthorized access to, and destroying taxpayers' information systems.

For more details, see Law on Tax Administration 2019 effective from July 1, 2020.

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