Chapter VI
RESPONSIBILITY FOR PROVISION OF INFORMATION, PUBLISHING OF INFORMATION ABOUT TAXPAYERS; DUTIES AND ENTITLEMENTS OF COMMERCIAL BANKS
Article 26. Responsibility of regulatory authorities to provide information
1. Regulatory authorities shall provide information about taxpayers to tax authorities in the following cases:
a) Business registration authorities and cooperative registration authorities shall send tax authorities electronic information about establishment, suspension, resumption, revocation of certificates of enterprise registration and certificates of cooperative registration; restoration of legal status after the certificate is revoked; dissolution, bankruptcy, penalties for enterprise/cooperative registration-related offences within 01 working day or the next working days from the day on which information is updated on the National Enterprise Registration Information System.
b) Competent regulatory authorities other than the authorities specified in Point a of this Clause) shall electronic information about establishment, suspension, resumption, revocation of certificates of business registration, practicing certificates, establishment and operation licenses and certificates of investment; restoration of legal status after the taxpayer’s certificate or license is revoked to Departments of Taxation of the provinces where the taxpayers are headquartered within 01 working day or the next working days from the day on which information is updated on the sending authority’s system, or within 07 working days if information cannot be sent electronically.
2. Provision of information for tax authorities by other regulatory authorities:
a) Information to be provided:
a.1) The Ministry of Construction and housing authorities shall provide information about management, use and ownership of organizations, households, household businesses, individuals, individual businesses and other information specified in the Law on Tax Administration and relevant laws.
a.2) The Ministry of Natural Resources and Environment, land and resources authorities shall provide information about land use, revenues from land and property on land, licensing resource extraction, annual production of each license and other information specified in the Law on Tax Administration and relevant laws.
a.3) The Ministry of Public Security and affiliated authorities shall provide and exchange information about tax-related crimes; exit, entry; registration and management of vehicles and other information specified in the Law on Tax Administration and relevant laws.
a.4) The Ministry of Industry and Trade and trade authorities shall provide information about policies on management of exports, imports and transit goods of Vietnam and other countries; merchanting trade, temporary import, temporary export, imposition of administrative penalties; actions against smuggling; producing and trading counterfeit goods, banned goods, goods of unclear origins, infringement upon intellectual property rights; violations against regulations of law on quality, measurement, pricing, food safety, trade frauds; violations against regulations of law on consumer protection; e-commerce, franchising, content of e-commerce and franchising licenses; information about anti-dumping, anti-subsidy, safeguard activities, prevention of evasion of trade remedies and other information specified in the Law on Tax Administration and relevant laws.
a.5) State Bank of Vietnam (SBV)shall cooperate with the Ministry of Finance in instructing commercial banks, credit institutions, payment service providers licensed by SBV to connect to and provide information for tax authorities about transactions of organizations and individuals; cooperate with tax authorities in tax enforcement; cooperate with the Ministry of Finance, relevant Ministries and central authorities in establishing a mechanism for management and supervision of cross-border payments in e-commerce, digital trade and other services with organizations and individuals in Vietnam; deduction and payment of tax on behalf of overseas suppliers when receiving payments from buyers in Vietnam; and other information specified in the Law on Tax Administration and relevant laws.
a.6) The Ministry of Information and Communications and authorities in charge of state management of Internet service provision, online information and online video games shall provide information about licenses for provisions of Internet services, online information and online video games; relevant information about online advertising; online sale of information technology products, digital trade; other online services; and other information specified in the Law on Tax Administration and relevant laws; cooperate with other authorities and tax authorities in providing information through online network, daily electronic information exchange through the taxpayer information system or National Single-window Information Portal.
a.7) The Ministry of Transport, regulatory authorities responsible for state management of cargo and passenger transport and vehicle registration shall provide information about licenses for cargo and passenger transport; registration of right to ownership and enjoyment of vehicles, and other information specified in the Law on Tax Administration and relevant laws.
a.8) The Ministry of Labor, War Invalid and Social Affairs and regulatory authorities responsible for state management of foreign workers in Vietnam and Vietnamese guest workers shall provide information about licenses for foreign workers and Vietnamese guest workers, and other information specified in the Law on Tax Administration and relevant laws.
a.9) The Ministry of Health and regulatory authorities responsible for state management of pharmacies, medical examination and treatment facilities shall provide information about their licenses and other information specified in the Law on Tax Administration and relevant laws.
a.10) The Ministry of Science and Technology, intellectual property right and technology transfer authorities shall provide information about intellectual property rights and technology transfer in Vietnam in accordance with the Law on Tax Administration and relevant laws.
a.11) Inspection authorities shall provide information about the results of inspection of taxpayers' compliance to tax laws in accordance with the Law on Inspection and the Law on Tax Administration.
a.12) Audit authorities shall provide information and documents about taxpayers’ fulfillment of their tax obligations in accordance with the Law on State Audit and the Law on Tax Administration.
a.13) The courts and arbitral tribunals shall provide information about court judgments, court decisions and arbitral decisions on termination of investment projects, bankruptcy of enterprises and cooperatives, and other information specified in the Law on Tax Administration and relevant laws.
a.14) General Statistics Office of Vietnam shall provide statistics about taxpayers and business establishments; analytical reports on taxpayers and business establishments; macroeconomic statistics; other statistical information about taxpayers and business establishments; national lists; other information specified in the Law on Tax Administration and relevant laws.
a.15) Social insurance authorities shall provide information about quantity of employees participating in social insurance, health insurance, accident insurance and unpaid premiums.
a.16) Management boards of economic zones and hi-tech zones shall provide tax authorities with information about land rents, water surface rents, land levy payable, paid and unpaid by organizations and individuals to which land in economic zones and hi-tech zones is allocated or leased out by the State.
a.17) Authorities having revenues from sale of property on land, transfer of LUR; management, use, operation of public property for commercial purposes, lease or association shall provide information about the amounts payable by them to state budget.
a.18) Other authorities that are relevant to taxpayers shall provide information about taxpayers when requested in accordance with the Law on Tax Administration and relevant laws.
b) Information may be provided electronically or as physical documents.
c) The Ministry of Finance shall be in charge and cooperate with other Ministries, central authorities and regulatory authorities mentioned in Point a of this Clause in developing the regulations on exchange and provision of information and cooperation between the Ministry of Finance with each unit.
Article 27. Responsibility of relevant organizations and individuals to provide information
1. Providers of tax and accounting services; export and import trustees; persons authorized to pay tax on behalf of taxpayers, tax payment guarantors; independent audit companies shall provide information about their agreements with the taxpayers and documents as the basis for determination of tax obligations as prescribed by the Law on Tax Administration and relevant laws when requested in writing by tax authorities.
2. Organizations and individuals that are business partners or customers of taxpayers shall provide information about the taxpayers in accordance with the Law on Tax Administration and relevant laws when requested in writing by tax authorities.
3. Vietnam Chamber of Commerce and Industry shall provide monthly information about issuance of Certificates of Origin to exports of Vietnam by the 5th of the next month.
4. Income payers shall provide information about paid income and deducted tax when preparing annual tax finalization dossiers or requested by tax authorities.
5. Competent authorities shall provide information before auction of imported goods that are exempt from tax or not subject to tax for customs authorities, which will impose tax liability.
6. Other organizations and individuals shall provide information in accordance with the Law on Tax Administration and relevant laws.
7. When the tax authority makes a written request for information, the requested party shall provide the information within 10 days from the receipt of such request.
Article 28. Responsibility of regulatory authorities, organizations and individuals for information provision
1. When requested by tax authorities, regulatory authorities, organizations and individuals shall fully and punctually provide information in accordance with Article 15, Clause 2 and Clause 4 Article 98 of the Law on Tax Administration.
2. If information is not punctually and adequately provided when requested by the tax authority in a manner that affects the determination of tax obligations or timely processing of the taxpayer’s application for tax refund or tax remission, the requested party shall be held responsible for the damage incurred by the taxpayer in accordance with Clause 2 Article 61 and Clause 3 Article 75 of the Law on Tax Administration.
Article 29. Publishing of information about taxpayers
1. Information about a taxpayer will be published by the tax authority in the following cases:
a) The taxpayer commits tax evasion; assists in tax evasion, tax appropriation, tax offences and abandons the business location; illegally issues or uses invoices.
b) The taxpayer fails to submit the tax declaration dossier within 90 days from the submission deadline prescribed by applicable tax laws.
c) 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.
d) The taxpayer commits a tax offence that affects tax-related rights and obligations of another organization or individual.
dd) 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.
e) The taxpayer resists, obstructs tax officials or customs officials from performing their duties.
g) 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.
h) The taxpayer conceals and disguises assets; absconds instead of implementing tax decisions.
i) Other information prescribed by law.
2. Published information and publishing method
a) 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.
b) Information publishing methods:
b.1) Publishing information on websites or web portals of tax authorities
b.2) Publishing information through mass media;
b.3) Posting at premises of tax authorities;
b.4) Providing information through citizen reception, press conferences, press releases, spokespersons of tax authorities as prescribed by law.
b.5) Other methods prescribed by relevant regulations.
3. Authority to publish information
a) 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 Clause 1 of this Article.
b) 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 this Article.
Article 30. Duties and entitlements of commercial banks and payment service providers (PSPs)
1. Duties and entitlements of commercial banks and payment service providers (PSPs) in collecting and transferring taxes and other amounts to state budget:
a) Duties of commercial banks in collecting and transferring taxes and other amounts to state budget:
a.1) Implement regulations on collecting taxes and other amounts in Article 56 of the Law on Tax Administration and the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on state treasury-related administrative procedures (hereinafter referred to as “Decree No. 11/2020/ND-CP”).
a.2) Prepare or instruct taxpayers to prepare orders of payment to state budget, which must contain information about the taxpayer, date of payment and paid amount according to Decree No. 11/2020/ND-CP.
a.3) Fully transfer the collected taxes and other amounts to accounts of State Treasury opened at the commercial banks and State Bank of Vietnam according to Decree No. 11/2020/ND-CP within the payment date. If these amounts cannot be transferred within the day, they must be transferred by 10 am of the next working day.
a.4) If the collected amounts are not fully and punctually transferred to state budget through the commercial bank’s fault, the commercial bank shall pay late payment interest in accordance with the Law on Tax Administration.
a.5) In case of errors, the commercial bank shall send notices to relevant units and must not return the paid tax to the taxpayer if information has been transmitted to State Treasury. The commercial bank where the State Treasury’s account is opened shall compare payment documents with those of the State Treasury.
b) The commercial bank has agreed to connect to the tax authority’s web portal also has the following duties and entitlements in addition to the duties mentioned in Point a of this Clause:
b.1) Instruct taxpayers to declare tax payment information on payment orders. Fully transmit information on these payment orders to tax authorities through their web portals.
b.2) Obtain the corresponding codes of these amounts on the tax authority’s web portal and write them on the payment orders. Do no cancel a payment order after payment information has been transmitted to the tax authority’s web portal.
b.3) Develop an information technology system that is suitable for the information exchange standards and formats established by tax authorities. Protect the confidentiality of information. Only use information about payments by taxpayers and customs declarants provided by tax authorities on their web portals for collection purposes.
c) PSPs, within the scope of their operation, shall perform one or some of the duties and entitlements specified in Point a and Point b of this Clause.
2. Commercial banks shall provide information about taxpayers’ checking accounts opened at the banks for tax authorities as follows:
a) At the request of tax authorities, commercial banks shall provide information about checking accounts of each taxpayer, including: account holder's name, account number according to TIN issued by the tax authority, account opening date, account closing date.
b) The information mentioned in Point a of this Clause shall be provided within 90 days from the effective date of this Decree. Update to this information shall be monthly updated within 10 days of the next month. Information shall be provided electronically.
c) Commercial banks shall provide information about account transactions, account balance, transaction data at the request of the head of the tax authority for the purposes of tax inspection and tax enforcement.
d) Tax authorities shall protect and be responsible for the confidentiality of the information provided as prescribed by the Law on Tax Administration and relevant laws.
3. Deduct and pay tax on behalf of overseas suppliers that do not have permanent establishments in Vietnam and participate in e-commerce or digital trade with other organizations and individuals in Vietnam (hereinafter referred to as “overseas suppliers") in accordance with Clause 3 Article 27 of the Law on Tax Administration. To be specific:
a) If the overseas supplier has not registered, declared and paid tax, the commercial bank or PSP shall deduct and pay tax on behalf of the overseas supplier on each product and service paid for by individuals in Vietnam through e-commerce or digital trade activities.
b) General Department of Taxation shall cooperate with relevant authorities in finding and publishing names and websites of overseas suppliers that have not registered, declared and paid tax on goods and services paid for by individuals in Vietnam. General Department of Taxation shall provide these names and websites for commercial banks and PSPs, which will deduct tax from the transaction accounts of these overseas supplies.
c) In case goods and services of the overseas supplier are paid for by card or other methods that cause the commercial bank or PSP to be unable to deduct tax, the commercial bank or PSP shall monitor the amounts transferred to overseas supplier and send monthly reports to General Department of Taxation using the set form provided by the Minister of Finance.
d) Commercial banks and PSPs shall monthly declare and transfer the deducted tax payable by overseas suppliers to state budget using the set form provided by the Minister of Finance.
4. Deduct tax from taxpayers’ accounts; freeze accounts of taxpayers against whom tax decisions are enforced at the request of tax authorities in accordance with Clause 4 Article 31 of this Decree.
5. In case the taxpayer has a bank guarantee for the payment of tax, late payment interest, fines and other amounts and fails to pay these amounts on schedule, the bank (guarantor) shall pay these amounts. if the taxpayer fails to pay these amounts within 90 days from the tax debt payment deadline specified in the written approval of the tax authority, the guarantor may enforce the collection of these amounts in accordance with the Law on Tax Administration.
6. In case imports are exempt from tax or not subject to, pledged by the taxpayer as collateral for loans and have to be liquidated by the commercial bank to recover debts, the commercial bank shall provide information about the collateral for the customs authority to impose tax liability, which will be paid by the commercial bank on behalf of the taxpayer.
Tìm kiếm
Nghị định 126/2020/NĐ-CP (Bản Word)
Nghị định 126/2020/NĐ-CP (Bản Pdf)