According to Deputy General Director Tran Van Phu of the General Department of Taxation, in 2014, tax departments will strengthen the management of businesses with high risks of tax through measures including reinforcing tax inspections. Tax agencies put an effort to inspect at least 14.65 percent of the total number of enterprises operating in tax administration areas (1.65 percent in inspection schedule and 13 percent of tax inspection in taxpayer office), in which focuses on businesses which have not been inspected for years, businesses with tax exemption, businesses having associated activities and businesses having signs of transferring pricing. Particularly, it is necessary to pay attention to businesses with high risks of taxation (businesses operating in fields such as green products, food, coffee, etc export through the overland border), areas with foreign withholding tax, businesses operating in domains such as e-commerce, insurance, banking, real estate.
2 subjects being disclosed information
To ensure interests of taxpayers and to prevent a group of taxpayers from appropriating draw back causing losses for the state budget, the General Department of Taxation requires tax departments of cities or provinces to publicise information of individuals, organisations with high-risk of tax. This requirement must be done in March, 2014.
Moreover, tax agencies will disclose tax violations by any taxpayers in the four following cases: First, it includes tax evasion, tax seizure, sales of illegal bills, invoice losses, escaping from the business office after committing tax-law violations, abetting for tax evasion, not paying taxes on time after tax agencies have applied sanctions. The second case is tax-law violations of taxpayers affecting rights and obligations of others individuals or organisations. The third one mentions taxpayers’ behaviours in which taxpayers do not carry out requirements of tax administrative agencies as prescribed by laws such as: refusing to provide information and documents to tax agencies, not abiding to inspections of tax agencies as prescribed by laws. Fighting against and preventing tax or customs’ employees to executive their duties are listed in the forth group.
Tax agencies will also publicise information of organisations or individuals with tax-law violations as follows: sellers and buyers have a bonding relationship or an unusual relationship; individuals and organisations were announced their tax-law violations by related agencies such as the State Auditor, Government Inspectorate, Customs, State Treasury, Court and provincial agencies; businesses having tax return as legal regulations but no longer operating at the registered address; registered business enterprises and registered investment enterprises but not setting up tax return or fail to hand in tax documents within 90 days since the expired date of tax return documents or the starting date of business activities in business registration license.
Information must be disclosed within 24 hours
With regard to the subjects mentioned above, tax offices will publicise full names of taxpayers, tax identification number, registered office address, full names of legal representative, line of businesses, businesses that the legal representative represent for, identification number of the legal representative and list of contributing members.
In addition, tax agencies will reveal tax violations in accordance with decisions to handle tax-law violations. They also publicise behaviours affecting rights and obligations to pay tax of businesses as well as publicise failings in implementing requirements of tax agencies.
For subjects with signs of violating tax laws, the tax office will disclose signs of tax- law violations in case of having no decisions to handle violations of tax law ( in tax declaration and registration) or the tax office will disclose signs of violations announced to the tax office by the relevant authorities.
Information about businesses having tax risks will be posted on website of the General Department of Taxation and information about tax bills on taxation home page. Accordingly, within 24 hours, the General Department of Taxation has to update information on website to publicise organisations or individuals with tax risks. For businesses having no tax violations yet, they are no longer put on the list.
Le Hien
Vietnamese
