How to use the national population database for and the national database for citizen identity cards in Vietnam?

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• In Vietnam, how to use the national population database for and the national database for citizen identity cards?
• What are the responsibilities of regulatory authorities of Vietnam in provision of information for tax authorities?

In Vietnam, how to use the national population database for and the national database for citizen identity cards?

Pursuant to Article 84 of Circular 80/2021/TT-BTC stipulating the use of national database for population and citizen identity cards as follows:

In case documents that contain information about identity and residence of citizens are invalidated by the national database for population, residence and citizen identity cards, the tax authority shall use information in the national database for population, residence and citizen identity cards on the basis of exchange of information among state authorities in accordance with Point c Clause 2 Article 26 of Decree No. 126/2020/ND-CP in order to enable taxpayers to complete administrative procedures.

What are the responsibilities of regulatory authorities of Vietnam in provision of information for tax authorities?

Pursuant to Clause 2, Article 26 of Decree 126/2020/ND-CP stipulating responsibility of regulatory authorities to provide information as follows:

2. Provision of information for tax authorities by other regulatory authorities:

a) Information to be provided:

a.1) The Ministry of Construction and housing authorities shall provide information about management, use and ownership of organizations, households, household businesses, individuals, individual businesses and other information specified in the Law on Tax Administration and relevant laws.

a.2) The Ministry of Natural Resources and Environment, land and resources authorities shall provide information about land use, revenues from land and property on land, licensing resource extraction, annual production of each license and other information specified in the Law on Tax Administration and relevant laws.

a.3) The Ministry of Public Security and affiliated authorities shall provide and exchange information about tax-related crimes; exit, entry; registration and management of vehicles and other information specified in the Law on Tax Administration and relevant laws.

a.4) The Ministry of Industry and Trade and trade authorities shall provide information about policies on management of exports, imports and transit goods of Vietnam and other countries; merchanting trade, temporary import, temporary export, imposition of administrative penalties; actions against smuggling; producing and trading counterfeit goods, banned goods, goods of unclear origins, infringement upon intellectual property rights; violations against regulations of law on quality, measurement, pricing, food safety, trade frauds; violations against regulations of law on  consumer protection; e-commerce, franchising, content of e-commerce and franchising licenses; information about anti-dumping, anti-subsidy, safeguard activities, prevention of evasion of trade remedies and other information specified in the Law on Tax Administration and relevant laws.

a.5) State Bank of Vietnam (SBV)shall cooperate with the Ministry of Finance in instructing commercial banks, credit institutions, payment service providers licensed by SBV to connect to and provide information for tax authorities about transactions of organizations and individuals; cooperate with tax authorities in tax enforcement; cooperate with the Ministry of Finance, relevant Ministries and central authorities in establishing a mechanism for management and supervision of cross-border payments in e-commerce, digital trade and other services with organizations and individuals in Vietnam; deduction and payment of tax on behalf of overseas suppliers when receiving payments from buyers in Vietnam; and other information specified in the Law on Tax Administration and relevant laws.

a.6) The Ministry of Information and Communications and authorities in charge of state management of Internet service provision, online information and online video games shall provide information about licenses for provisions of Internet services, online information and online video games; relevant information about online advertising; online sale of information technology products, digital trade; other online services; and other information specified in the Law on Tax Administration and relevant laws; cooperate with other authorities and tax authorities in providing information through online network, daily electronic information exchange through the taxpayer information system or National Single-window Information Portal.

a.7) The Ministry of Transport, regulatory authorities responsible for state management of cargo and passenger transport and vehicle registration shall provide information about licenses for cargo and passenger transport; registration of right to ownership and enjoyment of vehicles, and other information specified in the Law on Tax Administration and relevant laws.

a.8) The Ministry of Labor, War Invalid and Social Affairs and regulatory authorities responsible for state management of foreign workers in Vietnam and Vietnamese guest workers shall provide information about licenses for foreign workers and Vietnamese guest workers, and other information specified in the Law on Tax Administration and relevant laws.

a.9) The Ministry of Health and regulatory authorities responsible for state management of pharmacies, medical examination and treatment facilities shall provide information about their licenses and other information specified in the Law on Tax Administration and relevant laws.

a.10) The Ministry of Science and Technology, intellectual property right and technology transfer authorities shall provide information about intellectual property rights and technology transfer in Vietnam in accordance with the Law on Tax Administration and relevant laws.

a.11) Inspection authorities shall provide information about the results of inspection of taxpayers' compliance to tax laws in accordance with the Law on Inspection and the Law on Tax Administration.

a.12) Audit authorities shall provide information and documents about taxpayers’ fulfillment of their tax obligations in accordance with the Law on State Audit and the Law on Tax Administration.

a.13) The courts and arbitral tribunals shall provide information about court judgments, court decisions and arbitral decisions on termination of investment projects, bankruptcy of enterprises and cooperatives, and other information specified in the Law on Tax Administration and relevant laws.

a.14) General Statistics Office of Vietnam shall provide statistics about taxpayers and business establishments; analytical reports on taxpayers and business establishments; macroeconomic statistics; other statistical information about taxpayers and business establishments; national lists; other information specified in the Law on Tax Administration and relevant laws.

a.15) Social insurance authorities shall provide information about quantity of employees participating in social insurance, health insurance, accident insurance and unpaid premiums.

a.16) Management boards of economic zones and hi-tech zones shall provide tax authorities with information about land rents, water surface rents, land levy payable, paid and unpaid by organizations and individuals to which land in economic zones and hi-tech zones is allocated or leased out by the State.

a.17) Authorities having revenues from sale of property on land, transfer of LUR; management, use, operation of public property for commercial purposes, lease or association shall provide information about the amounts payable by them to state budget.

a.18) Other authorities that are relevant to taxpayers shall provide information about taxpayers when requested in accordance with the Law on Tax Administration and relevant laws.

b) Information may be provided electronically or as physical documents.

c) The Ministry of Finance shall be in charge and cooperate with other Ministries, central authorities and regulatory authorities mentioned in Point a of this Clause in developing the regulations on exchange and provision of information and cooperation between the Ministry of Finance with each unit.

Best regards!