In what cases are tax authorities in Vietnam allowed to publish taxpayer information?

In what cases are tax authorities in Vietnam allowed to publish taxpayer information? (Internet image)

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

1. In what cases are tax authorities in Vietnam allowed to publish taxpayer information?

According to Clause 1, Article 29 of Decree 126/2020/ND-CP, information about a taxpayer will be published by the tax authority in the following cases:

- The taxpayer commits tax evasion; assists in tax evasion, tax appropriation, tax offences and abandons the business location; illegally issues or uses invoices.

- The taxpayer fails to submit the tax declaration dossier within 90 days from the submission deadline prescribed by applicable tax laws.

- 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.

- The taxpayer commits a tax offence that affects tax-related rights and obligations of another organization or individual.

- 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.

- The taxpayer resists, obstructs tax officials or customs officials from performing their duties.

- 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.

- The taxpayer conceals and disguises assets; absconds instead of implementing tax decisions.

- Other information prescribed by law.

2. Published information and publishing method in Vietnam

Clause 2, Article 29 of Decree 126/2020/ND-CP stipulates the published information and publishing method as follows:

- 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.

- Information publishing methods:

+ 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.

3. Authority to publish taxpayer information in Vietnam

Authority to publish taxpayer information in Vietnam is as follows:

- 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 Section 1.

- 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 Article 29, Decree 126/2020/ND-CP.

(Clause 3, Article 29, Decree 126/2020/ND-CP)

Nguyen Ngoc Que Anh

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