What is vtv5 trực tiếp bóng đá hôm nay responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam?

What is taxpayer information?

Based on Clause 19, Article 3 ofLaw on Tax Administration 2019, taxpayer information includes information about vtv5 trực tiếp bóng đá hôm nay taxpayer and information related to vtv5 trực tiếp bóng đá hôm nay tax obligations of vtv5 trực tiếp bóng đá hôm nay taxpayer, provided by vtv5 trực tiếp bóng đá hôm nay taxpayer and collected by vtv5 trực tiếp bóng đá hôm nay tax administration agency during vtv5 trực tiếp bóng đá hôm nay tax administration process.

What is vtv5 trực tiếp bóng đá hôm nay responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay responsibility of relevant organizations and individuals in providing taxpayer information in Vietnam?

Based on Article 98 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv5 trực tiếp bóng đá hôm nay responsibility of relevant organizations and individuals in providing taxpayer information is stipulated as follows:

(1). vtv5 trực tiếp bóng đá hôm nay following agencies have vtv5 trực tiếp bóng đá hôm nay responsibility to provide taxpayer information to vtv5 trực tiếp bóng đá hôm nay tax administration agency:

- Agencies issuing investment registration certificates, enterprise registration certificates, establishment and operation licenses have vtv5 trực tiếp bóng đá hôm nay responsibility to provide information about vtv5 trực tiếp bóng đá hôm nay contents of investment registration certificates, enterprise registration certificates, cooperative registration certificates, business registration certificates, practice licenses, establishment, and operation licenses, certificates of change in business registration contents of organizations and individuals to vtv5 trực tiếp bóng đá hôm nay tax administration agency within 07 working days from vtv5 trực tiếp bóng đá hôm nay date of issuance and provide other information as required by vtv5 trực tiếp bóng đá hôm nay tax administration agency;

- vtv5 trực tiếp bóng đá hôm nay State Treasury provides information on tax amounts paid and refunded by vtv5 trực tiếp bóng đá hôm nay taxpayer.

(2). vtv5 trực tiếp bóng đá hôm nay following agencies, organizations, and individuals have vtv5 trực tiếp bóng đá hôm nay responsibility to provide information upon vtv5 trực tiếp bóng đá hôm nay request of vtv5 trực tiếp bóng đá hôm nay tax administration agency:

- Commercial banks provide account transaction details, account balances of vtv5 trực tiếp bóng đá hôm nay taxpayer within 10 working days from vtv5 trực tiếp bóng đá hôm nay date of receiving vtv5 trực tiếp bóng đá hôm nay request from vtv5 trực tiếp bóng đá hôm nay tax administration agency;

- State management agencies on housing and land provide information on vtv5 trực tiếp bóng đá hôm nay current status of land use and house ownership of organizations, households, business households, individuals, and business individuals;

- vtv5 trực tiếp bóng đá hôm nay police provide and exchange information related to vtv5 trực tiếp bóng đá hôm nay prevention and control of tax crimes; provide information on entry and exit, and information on registration and management of transportation means;

- Organizations and individuals paying income have vtv5 trực tiếp bóng đá hôm nay responsibility to provide information on income payments and vtv5 trực tiếp bóng đá hôm nay amount of tax withheld for vtv5 trực tiếp bóng đá hôm nay taxpayer as required by vtv5 trực tiếp bóng đá hôm nay tax administration agency;

- State management agencies on commerce have vtv5 trực tiếp bóng đá hôm nay responsibility to provide information on policies managing export, import, and transit goods of Vietnam and foreign countries; information on market management.

(3). Relevant Ministries and sectors have vtv5 trực tiếp bóng đá hôm nay responsibility to provide taxpayer information to vtv5 trực tiếp bóng đá hôm nay tax administration agency through online network connection, exchange of electronic data daily via vtv5 trực tiếp bóng đá hôm nay taxpayer information system or through vtv5 trực tiếp bóng đá hôm nay national single-window portal.

(4). Other agencies, organizations, and individuals related to vtv5 trực tiếp bóng đá hôm nay taxpayer have vtv5 trực tiếp bóng đá hôm nay responsibility to provide taxpayer information in writing or electronic data as required by vtv5 trực tiếp bóng đá hôm nay tax administration agency.

What are vtv5 trực tiếp bóng đá hôm nay regulations on taxpayer information security in Vietnam?

Based on Article 100 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv5 trực tiếp bóng đá hôm nay regulations on taxpayer information security are as follows:

- Tax administration agencies, tax officials, former tax officials, information providing and exchanging agencies, organizations providing tax procedure services must keep taxpayer information confidential according to vtv5 trực tiếp bóng đá hôm nay law, except as stipulated in Clause 2, Article 99 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019and Article 100 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019.

- To serve litigation, inspection, audit activities upon request in writing, vtv5 trực tiếp bóng đá hôm nay tax administration agency has vtv5 trực tiếp bóng đá hôm nay responsibility to provide taxpayer information to vtv5 trực tiếp bóng đá hôm nay following agencies:

+ Investigation agencies, vtv5 trực tiếp bóng đá hôm nay Procuracy, Courts;

+ State Inspection, State Audit;

+ Other State management agencies according to vtv5 trực tiếp bóng đá hôm nay law;

+ Foreign tax administration agencies in accordance with international tax treaties to which vtv5 trực tiếp bóng đá hôm nay Socialist Republic of Vietnam is a member.

When can vtv5 trực tiếp bóng đá hôm nay tax administration agency disclose taxpayer information in Vietnam?

Based on Article 99 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019, vtv5 trực tiếp bóng đá hôm nay tax administration agency can disclose taxpayer information in vtv5 trực tiếp bóng đá hôm nay following cases:

- Tax evasion, delaying payment of taxes and other amounts due to vtv5 trực tiếp bóng đá hôm nay state budget on time; owing taxes and other amounts due to vtv5 trực tiếp bóng đá hôm nay state budget;

- Violating tax laws affecting vtv5 trực tiếp bóng đá hôm nay tax obligations of other organizations and individuals;

- Failing to comply with requests of vtv5 trực tiếp bóng đá hôm nay tax administration agency according to vtv5 trực tiếp bóng đá hôm nay law.