Which authorities have the right to request taxpayer information?

According to the General Department of Customs, the Law on Tax Administration 2019 outlines the confidentiality of taxpayer information and specifies cases where tax authorities are authorized to provide such information.

Specifically, Clause 2, Article 99 of the Law on Tax Administration 2019 states: “For the purposes of proceedings, inspection, auditing, when requested in writing, tax authorities are obligated to provide taxpayer information to the following entities:

- Investigative agencies, People’s Procuracies, and Courts.

- State inspection agencies and State Audit Office.

- Other state management agencies as stipulated by law.

- Foreign tax authorities, in compliance with international tax treaties to which the Socialist Republic of Vietnam is a signatory.”

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Based on current regulations, the General Department of Vietnam Customs noted that the Asset Valuation Council for Criminal Proceedings of An Giang Province does not fall under the categories outlined in the Law on Tax Administration 2019.

Therefore, the General Department of Vietnam Customs cannot fulfill the request for information on goods prices or taxpayer details as requested by the Asset Valuation Council for Criminal Proceedings of An Giang Province.

Beyond regulations concerning tax authorities providing information, Clause 3, Article 98 of the Law on Tax Administration 2019 stipulates that relevant ministries and sectors must supply taxpayer information to tax authorities through online network connections or daily electronic data exchange via taxpayer information systems or the National Single Window.

Clause 4, Article 98 of the same law requires other related agencies, organizations, and individuals connected to taxpayers to provide written or electronic data on taxpayers as requested by tax authorities.

The provisions within the Law on Tax Administration 2019 regarding the responsibilities of tax authorities in supplying taxpayer information to authorized entities ensure the accuracy and efficiency of proceedings, inspections, and audits.

Additionally, the tax administration law outlines that information provision by related agencies, organizations, and individuals must be in written form or electronic data, demonstrating the prevalent application of electronic technology. This facilitates convenient, swift, and effective information exchange while safeguarding the timely rights and interests of taxpayers.