1. Name, address and TIN of the entity or person illegally releasing and using invoices will be made public
On December 5, 2020, the Decree No. 126/2020/ND-CP providing guidance on the implementation of the 2019 Law on Tax Administration, is officially entering into force.
According to regulations laid down in the Decree, tax regulatory authorities can make taxpayer’s information available to the public in the following cases:
- Evading taxes, aiding the act of tax evasion, usurpation, breaching laws on taxes and taking flight from business locations; releasing and using invoices illegally.
- Failing to file tax returns 90 days after expiry of the prescribed submission deadline or time limit.
- Suspending business activities or the completion of procedures for invalidation of TIN, or not operating at the registered business address.
- Performing any act of breaching laws on taxes by taxpayers if such act causes adverse impacts on tax-related rights and obligations of other entities or persons.
- Failing to comply with tax authorities’ requests under laws, such as Refusing to provide information and documents for tax regulatory authorities, disobeying tax inspection or examination decisions and other requests from tax regulatory authorities under laws.
- Hindering and precluding tax or customs officers from performing their law enforcement duties.
- At least 90 days after expiry of the prescribed deadline or time limit for payment of taxes and other amounts to the state budget or expiry of the time limit for execution of administrative decisions regarding tax administration, taxpayers or their guarantors fail to comply.
- Entities or persons failing comply with administrative decisions on tax administration commit acts of concealing property and taking flight.
- Other information that may be made public under laws.
Information to be made public, including: TIN, name of the taxpayer, address and reasons for public disclosure; in specific cases, tax regulatory authorities may provide more details about taxpayers.
2. 08 prohibited acts for state audit teams and team members
Decision No. 03/2020/QD-KTNN regarding Regulations on organization and operation of state audit teams will enter into force on December 3, 2020.
According to the document, audit teams and audit team members will be prohibited from performing the following acts:
- Harassing, troubling and disturbing audited units;
- Illegally interfering in the normal operation of audited units;
- Giving, receiving or brokering bribes in any form;
- Making false, incomplete or untimely reports on auditing results;
- Making use of titles and powers to gain illegal benefits;
- Disclosing state secrets or trade secrets of audited units;
- Revealing information about audits and audit results of which official disclosures are not permitted;
- Performing other acts stipulated in laws.
3. 05 exceptions to administrative penalty charge decisions for tax or invoice-related violations
This is the highlight of the Decree No. 125/2020/ND-CP prescribing administrative penalties for tax or invoice-related violations.
According to this Decree, penalty charge decisions will not be made in the following cases:
- Any act is exempted from administrative penalties related to tax or invoice as prescribed in Article 9 of the Decree No. 125/2020;
- The committer of a tax or invoice-related administrative violation is not identified;
- The time limit for the imposition of an administrative penalty prescribed in Article 8 of the Decree No. 125/2020, or the time limit for the issuance of a penalty decision provided in the law on handling of administrative violations, has expired;
- The person committing a violation has died or gone missing; the entity committing a violation has dissolved or been bankrupt during the period of consideration of a penalty decision, except the case prescribed in point c of clause 4 of Article 41 in the Decree No. 125/2020;
Bases for determining whether a person has died, gone missing; an entity has dissolved or been bankrupt, must be subject to clause 2 of Article 41 in the Decree No. 125/2020;
- The file of a violation having a sign of a crime has been referred for the criminal prosecution process.
Decree No. 125/2020/ND-CP is entering into force on December 5, 2020.
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