06 cases of making public tax registration of taxpayers in Vietnam

06 cases of making public tax registration of taxpayers in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. 06 cases of making public tax registration of taxpayers in Vietnam

According to Clause 1, Article 22 of Circular 105/2020/TT-BTC, the tax authority shall make public the tax registration of taxpayers on the website of General Department of Taxation in the following cases:

- Taxpayer’s termination of operation and completion of TIN deactivation (status 01).

- Taxpayer’s termination of operation without completion of TIN deactivation (status 03).

- Taxpayer’s suspension of operation/business (status 05).

- Taxpayer’s non-operation at the registered address (status 06).

- Taxpayer’s TIN reactivation following the notice form No. 19/TB-DKT to Circular 105/2020/TT-BTC appended.

Notice form No. 19/TB-DKT

- Taxpayer’s violation of law on tax registration.

2. Contents, method and time limit for making public tax registration of taxpayers in Vietnam

According to Clause 2, Article 22 of Circular 105/2020/TT-BTC, contents, method and time limit for making public:

- Contents: The entries made on the notice of taxpayer’s TIN deactivation, notice of taxpayer’s termination of operation and in progress of TIN deactivation, notice of taxpayer’s non-operation at the registered address.

- Method: To be posted on the website of General Department of Taxation.

- Time limit: No later than 1 business day from the date on which the tax authority issues a notice or updates the TIN status under a decision or notice forwarded by the competent authority.

3. Power to make public tax registration of taxpayers in Vietnam

According to Clause 3, Article 22 of Circular 105/2020/TT-BTC, the power to make public tax registration of taxpayers is as follows:

The supervisory tax authority shall make public information of the taxpayer. Prior to making public the taxpayer’s information, the supervisory tax authority shall double check and collates to ensure the accuracy of the public information.

If the public information is incorrect, the tax authority shall correct the information and make public the corrected information.

4. Rights of taxpayers in Vietnam

Rights of taxpayers under Article 16 of the Law on Tax Administration 2019 are as follows:

- Receive assistance and guidance when paying tax; provide information and/or materials to fulfill tax liabilities and exercise tax rights.

- Receive documents related to tax liabilities from competent authorities upon inspections, reviews and/or audits.

- Request tax authorities to explain tax calculation and/or tax liability imposition; request assessment of quantity, quality, types of imported and/or exported goods.

- Have confidentiality of information protected, except information that must be provided for competent authorities or tax-related public information as prescribed by law.

- Enjoy tax incentives and/or tax refund in accordance with tax regulations; be informed of tax refund schedule, non-refundable tax and legal bases of non-refundable tax.

- Sign contracts with tax agents and/or customs agents.

- Receive tax decisions, tax audit/inspection records; request explanation for contents of tax handling decisions; having opinions recorded in audit/inspection records; receive audit/inspection conclusion documents and tax decisions after inspections/audits by tax authorities. 

- Receive compensation for damage caused by tax authorities and/or tax officials as prescribed by law.

- Request tax authorities to confirm the fulfillment of their tax liabilities.

- File complaints, initiate legal proceedings against administrative decisions and/or actions related to their legitimate rights and benefits.

- Enjoy exemption from penalties for administrative tax offences, exemption from late payment interest for cases where taxpayers comply with guidelines and handing decisions of tax authorities and/or state authorities on determination of their tax liabilities.

- Report violations committed by tax officials, other organizations and/or individuals in accordance with provisions on reporting.

- Access and print all electronic records that taxpayers have sent to web portals of tax authorities as prescribed in this Law and law on e-transactions.

- Use electronic records in transactions with tax authorities and relevant organizations and/or individuals.

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