What are the regulations on searching for information of taxpayers using e-trực tiếp bóng đá euro hôm nay transaction account in Vietnam?

What are the regulations on searching forinformation of taxpayers using e-trực tiếp bóng đá euro hôm nay transaction account in Vietnam?

Based on Article 34 ofCircular 19/2021/TT-BTCguiding e-transactions in the field of taxation issued by the Minister of Finance, look up information of taxpayers using e-trực tiếp bóng đá euro hôm nay transaction account as follows:

Taxpayers use their e-trực tiếp bóng đá euro hôm nay transaction account to access the General Department of Taxation’s e-portalto lookup, view, and print all information about records, documents, notifications, decisions, and texts received/sent between the trực tiếp bóng đá euro hôm nay authority and the taxpayer; lookup declaration obligations, lookup obligation information according to records, documents, decisions; lookup trực tiếp bóng đá euro hôm nay amounts still to be paid.

The information of notifications, decisions, and texts of the trực tiếp bóng đá euro hôm nay authority on the General Department of Taxation’s e-portal is valid as paper documents of the trực tiếp bóng đá euro hôm nay authority.

Taxpayers can look up the status of e-trực tiếp bóng đá euro hôm nay records processing according to the e-transaction code, and for documents paying to the state budget, look them up according to the "reference number."

Additionally, taxpayers without an e-trực tiếp bóng đá euro hôm nay transaction account use the e-transaction code provided for each instance to lookup information transacted with the trực tiếp bóng đá euro hôm nay authority.

The General Department of Taxation’s e-portal reports on the taxpayer’s e-trực tiếp bóng đá euro hôm nay transaction account issued by the General Department of Taxation regarding the status of amounts to be paid, paid, still to be paid, overpaid, exemptions, reductions/debt cancellations, refunds, and remaining refunds generated in the previous month, and amounts to be paid and overpaid recorded in the trực tiếp bóng đá euro hôm nay management application system by the end of the previous month.

What are the regulations on searching for information of taxpayers using e-trực tiếp bóng đá euro hôm nay transaction account in Vietnam?(Image from Internet)

What are the regulations on taxpayer information security in Vietnam?

According to the provisions of Article 99 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019, information of taxpayers is to be kept confidential as follows:

- trực tiếp bóng đá euro hôm nay management agencies, trực tiếp bóng đá euro hôm nay officials, persons who were trực tiếp bóng đá euro hôm nay officials, agencies providing and exchanging information of taxpayers, organizations providing trực tiếp bóng đá euro hôm nay-related services must keep information of taxpayers confidential according to the provisions of law, except as stipulated in Clause 2 of Article 99 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019and Article 100 of theLaw on trực tiếp bóng đá euro hôm nay Administration 2019regarding the disclosure of information of taxpayers.

- To serve judicial activities, inspection, audit upon written request, trực tiếp bóng đá euro hôm nay management agencies have the responsibility to provide information of taxpayers to the following agencies:

+ Investigation agencies, Procuracies, Courts;

+ State Inspection, State Audit;

+ Other state management agencies as stipulated by law;

+ Foreign trực tiếp bóng đá euro hôm nay management agencies conforming to international trực tiếp bóng đá euro hôm nay treaties to which the Socialist Republic of Vietnam is a member.

Whendoes the trực tiếp bóng đá euro hôm nay authority disclose information of taxpayers in Vietnam?

According to Clause 1 Article 29 ofDecree 126/2020/ND-CP, the trực tiếp bóng đá euro hôm nay authority discloses information about taxpayers in the following cases:

- trực tiếp bóng đá euro hôm nay evasion, assisting trực tiếp bóng đá euro hôm nay evasion, trực tiếp bóng đá euro hôm nay appropriation, violating trực tiếp bóng đá euro hôm nay laws and then fleeing from business premises; illegal issuance, use of invoices.

- Failure to submit trực tiếp bóng đá euro hôm nay declaration dossiers after 90 days from the deadline for submitting trực tiếp bóng đá euro hôm nay declaration dossiers as prescribed by the current trực tiếp bóng đá euro hôm nay law.

- Stopping operations without completing the procedures for terminating the trực tiếp bóng đá euro hôm nay identification number's validity, not operating at the registered address.

- Violations of trực tiếp bóng đá euro hôm nay laws by taxpayers affecting the trực tiếp bóng đá euro hôm nay rights and obligations of other organizations and individuals.

- Failure to comply with the requirements of trực tiếp bóng đá euro hôm nay management agencies according to the provisions of law, such as: refusal to provide information and documents to trực tiếp bóng đá euro hôm nay management agencies, non-compliance with inspection, audit decisions, and other requirements of the trực tiếp bóng đá euro hôm nay management agencies as prescribed by law.

- Obstructing, preventing trực tiếp bóng đá euro hôm nay officials, customs officials from performing official duties.

- Over 90 days from the deadline for paying taxes and other state budget revenues, or from the deadline for compliance with administrative trực tiếp bóng đá euro hôm nay management decisions when taxpayers or guarantors do not voluntarily comply.

- Individuals and organizations not complying with administrative trực tiếp bóng đá euro hôm nay management decisions who disperse assets and flee.

- Other information disclosed by law.