The Tax Administration Law 2019 (amended and supplemented) which takes effect from July 1 makes various change to tax admin procedures. One of such changes is Taxpayers are entitled more rights as of the following:
- Taxpayers will not be subject to admin penalties and late payment interest if they declared and paid taxes in accordance with rulings issued by the tax authorities at the time. This is a positive development as previously the ability to rely on such rulings was less clear;
- Taxpayers will be allowed to look up all the electronic dossier submitted to tax e-portal in accordance with this Law and the Law on electronic transactions;
- Taxpayers will be able to use the electronic dossiers in communication with Tax Authority and the other related competent agencies.
The other rights of taxpayers remain unchanged according to the former law, including:
- To be supported and guided to pay tax liabilities; provided information and documents to perform tax obligations and benefits;
- To receive documents related to tax obligations from competent agencies when such agency conducts any tax inspection, examination or audit;
- To request Tax Authority to explain the detail of tax calculation and assessment; to request expertise of the quantity, quality and categories of export and import goods;
- To be kept all the information private and confidential, except for the information which must be revealed to competent authorities or published in accordance with tax law;
- To be entitled to tax incentives and tax refund according to the tax law; to know the deadline for resolution of tax refunds and the non-refundable tax amount as well as the legal base for the non-refundable tax amount.
- To sign service contracts with tax consultants, custom consultants on carrying out necessary procedures;
- To receive decisions on tax handling, tax examination and tax inspection records, and request to explain the detail contents of such documents; to reserve opinion in tax examination and tax inspection records; to receive written conclusions of tax examination, tax inspection and decisions on tax handling;
- To be compensated for damage caused by Tax Authority or Tax Agent according to the provisions of law;
- To request Tax Authority to certify the fulfillment of tax obligations;
- To do complaints and lawsuits against administrative decisions and actions related to its lawful rights and interests
- To denounce law-breaking acts of Tax Agent, organization or individual according to the provisions of the legislation on denunciations.
The Tax Administration Law 2019 (amended and supplemented) replaces the Tax Administration Law 2006.
To get into details for specific cases, please feel free to contact us as at:
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521 Kim Ma Street, Ba Dinh District, Hanoi
Tel: + 84 24 3974 4181/ 4182
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