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Tax Administration Law 2019: Equality between tax authorities and taxpayers

10:49 | 04/10/2019

VCN- Compared to the current Tax Administration Law, the Law on Tax Administration No. 38/2019/QH14 (Tax Administration Law 2019) has significantly amended the regulations related to the rights and obligations oftaxpayers, raising the position of taxpayers to a new level.  

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The revised Tax Administration Law has provided solutions to prevent tax losses. Photo: Internet.

The Tax Administration Law No.78/2016/QH13 stipulates that Tax administration officers are strictly prohibited from harassing or causing trouble to taxpayers; colluding with, taking bribes from or covering up tax evaders or fraudsters; illegally using or appropriating collected tax amounts; and lending, erasure, destruction and forgery of tax registration certificates are strictly prohibited.

For the Law on Tax Administration in 2019, prohibited acts in tax administration are provided in one article (Article 6). Prohibited acts stipulated in Article 6 include colluding, engaging and covering up between taxpayers and tax officers and tax authorities to transfer price, evade tax, causing troubles and harassing taxpayers; taking advantage to appropriate or illegally use tax amounts; deliberately failing to declare or declare insufficiently and not promptly and inaccurately tax payable amount; obstructing tax administration officers from performing their official duties.

The Tax Administration Law 2019 also prohibits the use of tax identification numbers by other taxpayers to implement acts of law violation, or the permission to other taxpayers to illegally use their tax identification numbers. The sale of goods or provision ofservices without issuing invoices as prescribed by law, the illegal use of invoices, the using for false purposes and illegally accessing, destroying taxpayers' information system are also prohibited.

The Tax Administration Law 2019 also specifies five tax administration principles. Firstly, all organizations, households, business households and individuals are obliged to pay taxes in accordance with the Law. Secondly, tax administration agencies and other State agencies assigned to collect taxes shall manage tax according to the provisions of this Law and other relevant legal documents, ensuring publicity, transparency, equality and assurance of legitimate rights and interests of taxpayers. Thirdly, agencies, organizations and individuals are responsible for participating in tax administration in accordance with law. Fourthly, implementing administrative procedure reform and application of modern information technology in tax administration; apply tax administration principles according to international practices, risk management principles in tax administration and other principles in line with Vietnam's conditions. Finally, applying priority measures to carry out tax procedures for export and import goods in accordance with the Customs Law and the Government's regulations.

Notably, the Law on Tax Administration 2019 has ensured the principle of equality between taxpayers and tax authorities. Typically, if the tax authority delays tax refund to the taxpayer, it must calculate the amount of late refund of 0.03% / day on the amount of tax delays and the date of delayed refund. This is the first time that provisions related to the responsibilities of tax authorities when errors occur in the work performance have beenissued.

In addition, in the section on tasks, powers and responsibilities of agencies, organizations and individuals in tax administration, the Law on Tax Administration 2019 stipulates responsibilities of the State Audit Agency and State Inspection upon tax inspection and examination at the head office of enterprises. If the taxpayers disagree with the conclusions and recommendations of the Inspection and Audit Agencies, they have the right to directly complaintothese agencies without having to send them to the tax office.

Another key content in the Law on Tax Administration 2019 is that it stipulates specific functions and tasks of ministries and sectors such as the Ministry of Industry and Trade, the Ministry of Information and Communications, and the State Bank in connecting database information; the responsibility of the State Bank to direct credit units to support businesses in e-commerce.

tax administration law 2019 equality between tax authorities and taxpayers Tax Administration Law 2019: Open policy, improved awareness of taxpayers

VCN - On July 1, 2020, the Law on Tax Administration 2019 will officially come into force. ...

According to Ms. Nguyen Thi Cuc, Chairwoman of the Vietnam Tax Consultant Association, if the previous Tax Administration Law was often more favorable for tax authorities than for businesses, the Law on Tax Administration 2019 was very equal. If tax authorities make mistakes, they will be handled as enterprises. This has changed the position of the taxpayer andmade it moreconvenient for taxpayers to fulfill their tax obligations. Therefore, the trust with tax authorities and the compliance with tax laws have been improved. This is an important highlight that contributes to the completion of the 2019 Tax Administration Law.

By Thùy Linh/Ngoc Loan