According to Decree 126/2020 / ND-CP, State management agencies are in charge of providing information about taxpayers engaged in e-commerce business activities.

To implement e-commerce tax administration, management agencies
must provide information to the tax authority.

State management agencies in charge of providing information

Article 26 of Decree 126/2020/ND-CP stipulates a number of articles of the Law on Tax Administration, State management agencies are in charge of providing information to the tax authority, in which business registration agency and the cooperative registration agency must provide information on new issuance, changing or suspending business operation; resuming operation after business suspension; and revocation of business registration certificate to the tax authority.

In addition, the decree specifies the responsibilities for information provision of the Ministry of Construction, the Ministry of Natural Resources and Environment, the Ministry of Public Security, the Ministry of Information and Communications, the Ministry of Transport, and the Ministry of Labour, Invalids and Social Affairs.

Notably, Decree 126 stipulates the Ministry of Industry and Trade, and the State management agency on trade are in charge of providing information about Vietnam’s and overseas countries’ management policies for import/export and transit goods, border-gate transfer, temporary import, re-export, temporary export, re-import and the handling administrative violations in specialised management.

The Ministry of Industry and Trade and the State management agency on trade must also provide market surveillance information on prevention, combat and handling for smuggled goods; producing and trading counterfeit goods, banned goods, non-originating goods; goods infringingintellectual property rights; law violations on quality, measurement, price, foods safety and trade fraud, violations on the protection of consumers' interests.

To administer tax for e-commerce, the Ministry of Industry and Trade must be responsible for providing information related to e-commerce activities, commercial franchise, contents stated on e-commerce business licenses, commercial franchise, tax administration for organisations and individuals engaged in e-commerce activities, commercial franchise; anti-dumping, anti-subsidy, safeguard measures, anti-trade remedies evasion and other information in accordance with the Law on Tax Administration and relevant laws.

The State Bank is also in charge of workingwith the Ministry of Finance to direct and instruct commercial banks, credit institutions and intermediary payment service providers licensed by the State Bank in connecting and providing information related to transactions of organisations and individuals to the tax, and cooperating with the tax in implementing tax enforcement measures; coordinating with the Ministry of Finance and ministries and agencies in establishing a mechanism to manage and supervise cross-border payment transactions in e-commerce, digital-based business and other services for organisations and individuals in Vietnam; providing information about the tax deduction and authorised payment for foreign suppliers when there is a payment transaction between anoverseas supplier and the buyer in Vietnam and provide other information in accordance with the Law on Tax Administration and laws.

Taxpayers subject to be disclosed information

Decree 125 specifies that the tax authority can disclose the taxpayer’s information for some cases as follows:

Specifically, the taxpayer who commits tax evasion, assisting tax evasion, appropriation of tax, tax-related violations, and then vacatesthe registered business address orfails to submit tax declaration dossiers after 90 days from the expiry date for submitting tax dossiers.

The taxpayer will be publicised information in case of failing to comply with the requirements of the tax authority such as refusing to provide information and documents to the tax authority orfailing to comply with inspection decisions and other requests of the tax authority. Especially, if the taxpayer prevents and fightstax and customs officers from performing their duties.

The disclosed information will include tax code, taxpayer’s name, address and reasons for disclosure. Depending on each specific case, the tax authority may publicise more relevant information.

Taxpayers' information will be posted on website and portal of the tax authority at all levels and via the mass media.