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In Vietnam’s tax law system, taxpayers not only play the role of fulfilling their financial obligations to the state but are also protected and enjoy certain rights. Understanding your rights and responsibilities is key to properly and fully complying with legal regulations, thus avoiding unnecessary risks and sanctions.
This article will detail the rights taxpayers are entitled to, such as the right to appeal and the right to be provided with information, as well as the primary responsibilities they must fulfill, including accurate tax declarations and timely tax payments. Through this, we will gain a comprehensive understanding of the relationship between tax authorities and taxpayers, aiming to build a fair, transparent, and effective tax system.
Rights of Taxpayers
- Support and Guidance: To receive support and guidance on tax payment; to be provided with information and documents to fulfill tax obligations and rights.
- Receiving Documents: To receive documents related to tax obligations from competent authorities when conducting inspections, checks, or audits.
- Request for Explanation: To request tax authorities to explain tax calculations and assessments; to request verification of the quantity, quality, and type of exported or imported goods.
- Confidentiality: To keep information confidential, except for information provided to competent state authorities or publicly disclosed information about taxes as prescribed by law.
- Tax Incentives and Refunds: To enjoy tax incentives and refunds as prescribed by tax laws; to be informed of the tax refund processing time, the amount of tax not refunded, and the legal basis for the non-refunded amount.
- Service Contracts: To sign contracts with businesses providing tax procedure services or customs procedure agents for tax and customs agency services.
- Receiving Decisions: To receive tax treatment decisions, tax inspection, and audit reports; to request explanations of tax treatment decisions; to reserve opinions in tax inspection and audit reports; to receive tax inspection and audit conclusions and post-inspection, post-audit tax treatment decisions from tax authorities.
- Compensation: To be compensated for damages caused by tax authorities or tax officials according to legal provisions.
- Tax Obligation Confirmation: To request tax authorities to confirm the fulfillment of their tax obligations.
- Appeals and Lawsuits: To appeal or file lawsuits against administrative decisions or acts related to their lawful rights and interests.
- No Administrative Penalties: To not be subjected to administrative penalties for tax violations or late payment interest if they have followed the guidance documents and treatment decisions of tax authorities or other competent state authorities concerning tax obligations.
- Reporting Violations: To report legal violations of tax officials and other organizations or individuals as prescribed by the law on denunciations.
- Electronic Records: To search, view, and print all electronic documents they have sent to the tax authorities’ electronic portal as prescribed by this Law and the law on electronic transactions.
- Using Electronic Documents: To use electronic documents in transactions with tax authorities and related agencies and organizations.
Responsibilities of Taxpayers
- Tax Registration: To register for tax and use tax identification numbers as prescribed by law.
- Accurate Declarations: To accurately, honestly, and fully declare tax and submit tax returns on time; to take legal responsibility for the accuracy, honesty, and completeness of tax returns.
- Timely Payments: To fully and timely pay taxes, late payment interest, and fines to the correct location.
- Compliance with Accounting and Invoicing Regulations: To comply with accounting, statistics, and invoice and document management regulations as prescribed by law.
- Accurate Record-Keeping: To accurately, honestly, and fully record activities generating tax obligations, tax deductions, and transactions that must be declared for tax purposes.
- Issuing Invoices: To issue and deliver invoices and documents to buyers according to the actual quantity, type, and payment value when selling goods or providing services as prescribed by law.
- Providing Information: To accurately, fully, and promptly provide information and documents related to determining tax obligations, including investment values; account numbers and transaction details at commercial banks and other credit institutions; to explain tax calculations, declarations, and payments upon the request of tax authorities.
- Compliance with Decisions and Notices: To comply with decisions, notices, and requests from tax authorities and tax officials as prescribed by law.
- Legal Representation: To be responsible for fulfilling tax obligations as prescribed by law in cases where their legal representatives or authorized representatives improperly perform tax procedures.
- Electronic Transactions: To declare, pay taxes, and conduct transactions with tax authorities through electronic means if conducting business activities in areas with information technology infrastructure.
- Exemptions from Document Submission: The Government, based on practical conditions and information technology provisions, stipulates the detailed cases in which taxpayers are not required to submit certain documents in tax declarations, payments, refunds, and other tax dossiers that state management agencies already possess.
- Technical Infrastructure: To build, manage, and operate technical infrastructure systems to ensure the execution of electronic transactions with tax authorities, applying information connection relating to tax obligations with tax authorities.
- Transfer Pricing Documentation: Taxpayers involved in transfer pricing transactions must prepare, store, declare, and provide information dossiers about themselves and their related parties, including related parties residing in foreign countries and territories as prescribed by the Government.
ASL Law is a leading full-service and independent Vietnamese law firm made up of experienced and talented lawyers. ASL Law is ranked as the top tier Law Firm in Vietnam by Legal500, Asia Law, WTR, and Asia Business Law Journal. Based in both Hanoi and Ho Chi Minh City in Vietnam, the firm’s main purpose is to provide the most practical, efficient and lawful advice to its domestic and international clients. If we can be of assistance, please email to [email protected].
ASL LAW is the top-tier Vietnam law firm for tax law consulting service. If you need any advice, please contact us for further information or collaboration.
