Vietnam: Taxpayers shall have their information kept confidential according to law

According to Article 6 of the Law on Tax administration 2006 of Vietnam, taxpayers shall have the following rights:

- To be given guidance on tax payment; to be supplied with information and documents for performance of tax obligations and exercise of tax-related rights.

- To request tax administration agencies to explain the tax calculation or assessment; to request concerned agencies or organizations to verify quantity, quality and types of imported goods and exported goods.

- To have their information kept confidential according to law.

- To enjoy tax relief and tax refund according to tax law.

- To enter into contracts with organizations providing services of carrying out tax procedures.

- To receive written conclusions on tax examination or tax inspection of tax administration agencies; to request explanations of tax examination or tax inspection conclusions; to express their reservations in written records of tax examination or tax inspection.

- To receive compensation for damage caused by tax administration agencies or tax administration officers according to law.

- To request tax administration agencies to certify the fulfillment of their tax payment obligation.

- To lodge complaints or initiate lawsuits about administrative decisions or acts related to their lawful rights and interests.

- To denounce illegal acts committed by tax administration officers and other organizations or individuals.

In addition to having rights, taxpayers shall also have the following obligations:

- To make tax registration and use tax identification numbers according to law.

- To make accurate, truthful and complete tax declarations and submit tax dossiers on time; to take responsibility before law for the accuracy, truthfulness and completeness of their tax dossiers.

- To pay tax amounts in full, on time and at specified places.

- To observe regulations on accounting, statistics and management and use of invoices and vouchers according to the provisions of law.

- To record in writing in an accurate, truthful and complete manner activities that give rise to tax liability, tax withholding and transactions subject to tax information declaration.

- To make and hand over invoices and vouchers to buyers that state the true quantities, types and paid values of sold goods or provided services according to the provisions of law.

- To supply in an accurate, adequate and timely manner information and documents related to the determination of tax liabilities, numbers and details of transactions on accounts opened at commercial banks or other credit institutions; to explain the tax calculation, declaration or payment at the request of tax administration agencies.

- To comply with decisions, notices or requests of tax administration agencies and tax administration officers according to the provisions of law.

- To fulfill tax obligations according to the provisions of law in case their representatives at law or authorized representatives carry out on their behalf tax procedures at variance with regulations.

View relevant contents at the Law on Tax administration 2006 of Vietnam, effective from July 01, 2007.

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