Chương IX Luật quản lý thuế 2006: Thông tin về người nộp thuế

Chapter IX

INFORMATION ON TAXPAYERS

Article 69.- System of information on taxpayers

1. The system of information on taxpayers consists of information and documents related to the tax liability of taxpayers.

2. Information on taxpayers serves as a basis for tax administration, appraisal of the degree of law observance by taxpayers, and prevention and detection of tax law violations.

3. Acts of falsifying, misusing, illegally accessing information on taxpayers or destroying the system of information on taxpayers are strictly prohibited.

Article 70.- Building and management of the system of information on taxpayers and collection and processing of information on taxpayers

1. Tax administration agencies shall organize the building, management and development of database and technical infrastructure of the system of information on taxpayers; organize specialized units in charge of collecting and processing information, managing the database and ensuring the maintenance and operation of the system of information on taxpayers.

2. Tax administration agencies shall apply necessary professional measures to collect and process information to meet objectives and requirements of each period.

3. Tax administration agencies shall coordinate with concerned agencies, organizations and individuals in exchanging information and setting up online connection.

4. The Finance Ministry shall issue specific regulations on the building and management of the system of information on taxpayers and collection and processing of information on taxpayers.

Article 71.- Responsibilities of taxpayers in supplying information

1. To supply sufficient information in tax dossiers.

2. To supply information related to the determination of the tax liability upon request of tax administration agencies.

3. To supply information to tax administration agencies in an adequate, accurate, truthful and timely manner.

Article 72.- Responsibilities of concerned organizations and individuals in supplying information on taxpayers

1. The following agencies shall supply information on taxpayers to tax administration agencies:

a/ Agencies granting business registration certificates and agencies granting establishment and operation licenses shall supply information on contents of business registration certificates, establishment and operation licenses or certificates of changes in business registration of organizations and individuals to tax administration agencies within seven working days after granting those certificates or licenses; and supply other information upon request of tax administration agencies;

b/ The State Treasury shall supply information on paid or refunded tax amounts of taxpayers to tax administration agencies.

2. The following agencies shall supply information upon request of tax administration agencies:

a/ Commercial banks and other credit institutions shall supply information on contents of account transactions of taxpayers within ten working days after receiving information requests of tax administration agencies;

b/ State management agencies in charge of houses and land shall supply information on the actual land use or house ownership of organizations, households and individuals;

c/ Police offices shall supply and exchange information related to the prevention and combat of tax-related crimes; supply information on individuals on exit or entry and information on vehicle registration and management;

d/ Income-paying agencies shall supply information on payment of incomes and withheld tax amounts of taxpayers upon request of tax administration agencies;

e/ Trade administration agencies shall supply information on policies on control of exported, imported or transited goods of Vietnam and foreign countries; and information on market supervision.

3. State agencies, other organizations and individuals shall supply information on taxpayers upon request of tax administration agencies.

4. Information shall be supplied or exchanged in written or electronic form.

5. The Government shall issue detailed regulations on the supply and management of information on taxpayers.

Article 73.- Confidentiality of information on taxpayers

1. Tax administration agencies, tax administration officers, former tax administration officers and organizations providing services of carrying out tax procedures shall keep confidential information on taxpayers according to law, except for the cases specified in Clause 2 of this Article.

2. Tax administration agencies shall supply information on taxpayers to the following agencies:

a/ Investigative bodies, Procuracies, Courts;

b/ State inspection and audit agencies;

c/ Other state management agencies defined by law;

d/ Foreign tax authorities, in accordance with tax treaties to which the Socialist Republic of Vietnam is a contracting party.

Article 74.- Disclosure of information on tax law violations

Tax administration agencies may disclose information on tax law violations of taxpayers on the mass media in the following cases:

1. Taxpayers evade taxes, commit tax frauds, or intentionally delay tax payment;

2. Taxpayers commit tax law violations, thus affecting benefits and tax payment obligations of other organizations and individuals;

3. Taxpayers fail to satisfy requests of tax administration agencies according to law.