In Vietnam, how is the responsibility of receiving the request for investigation of the tax authority to receive and process the request for investigation from the taxpayer?

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• Responsibility to receive and process trace requests from tax authorities that receive and process trace requests from taxpayers in Vietnam
• In Vietnam, what is the responsibility of receiving and handling trace requests of other relevant agencies?

Responsibility to receive and process trace requests from tax authorities that receive and process trace requests from taxpayers in Vietnam

Pursuant to Point a, Clause 5, Article 69 of Circular 80/2021/TT-BTC stipulating the responsibility of receiving and handling trace requests from tax authorities that receive and process trace requests from taxpayers. pay taxes as follows:

a) Tax authorities receiving applications for scrutiny from taxpayers:

a.1) Supervisory tax authorities:

a.1.1) Receive and process applications for scrutiny of documents about payments to state budget from taxpayers whose supervisory tax authorities are the tax authorities responsible for management of these payments.

a.1.2) Receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by tax authorities.

a.2) The state budget revenue-managing tax authority shall receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by the state budget revenue-managing tax authority.

a.3) The tax authority of the receiving province mentioned in Point b Clause 6 Article 3 of this Circular shall:

Cooperate with supervisory tax authorities in processing applications for scrutiny of the amounts mentioned in Point a.1 of this Clause.

In Vietnam, what is the responsibility of receiving and handling trace requests of other relevant agencies?

Pursuant to Point b, Point c, Point d, Clause 5, Article 69 of this Circular, on the responsibilities of receiving and handling trace requests from other relevant agencies as follows:

b) The State Treasury shall receive applications for scrutiny sent by commercial banks where the State Treasury opens their accounts or where taxpayers make payments to state budget (in case the amount is transferred to State Treasury via the bank).

c) The commercial bank where the State Treasury opens accounts shall receive and process applications for scrutiny sent by commercial banks or payment service providers where taxpayers make payment to state budget.

d) Commercial banks or payment service providers where taxpayers make payments to state budget shall receive the taxpayers' applications for scrutiny in accordance with their own regulations.

Best regards!