Management of information about taxpayer’s dossier

1. The taxpayer’s dossier is the information about the establishment and registration of business, tax, reality of business and production, financial report, tax declaration dossiers, reports on management of printed matters of tax, compliance with tax law and other relevant regulations of law; result of management operation of tax authorities and other information related to the taxpayers.

The General Department of Taxation shall develop and centrally manage the information system about taxpayer’s dossier in the system for integrity and updating of information and assessment of compliance and risk and application of appropriate regulations and policies on tax management.

2. The taxpayer’s dossier is prepared and applied in accordance with the tax operation requirements in each period, including:

a) Taxpayer’s dossier;

b) Dossier of other subjects related to the taxpayer’s activities;

c) Tax agent’s dossier.

3. The General Department of Taxation issues the regulation on application of indicator of information, development of information system, collection, updating, management and application of taxpayer’s dossier on the principle of electronicization and digitalization of documents; automatic updating of system upon operation; operational implementation based on the database system on taxpayers.

Article 14. Management of taxpayer’s information on law violation

1. The tax authorities shall centrally manage the taxpayer’s information on law violation on the operational information system for the integrity, updating of information, analysis and assessment of risk, compliance with tax law; statistics and analysis of tendency of violation of tax law and satisfaction of requirements of other operational activities in tax management to the taxpayers.

2. The taxpayer’s information about law violation includes the information about acts of law violation occurred in the field of tax management and the information about law violation in the field of accounting and statistics which the tax authorities or other competent bodies have detected and handled, particularly:

a) The taxpayer’s information about law violation detected and handled by the tax bodies is managed according to the record of violation and updated in the system in the form of electronic record. The process of updating is from the time of defining the acts of violation or acts at risk of violation of tax law to the time of completing the handling of violation.

b) Information about law violation detected and handled by the tax bodies is collected and updated on the information system specified in Article 10 and 11 of this Circular and the coordination Regulation between the tax bodies and other competent bodies.

3. During performing duties, if detecting the acts of violation of tax law, the tax officers must make a record of administrative violation as prescribed by law and enter information about such acts into the operational information system within 24 hours from the time of issuing the decision on handling of administrative violation.

4. The units and public servants of the operational and competent divisions at the tax authorities at all levels must:

a) Monitor, verify and guide to ensure the complete, accurate and timely updating of information about law violation into the system.

b) Conduct quarterly analysis, summary and make report on reality and tendency of law violation; conduct analysis and assessment of compliance with law of the taxpayers;

c) Use and apply the violation information to meet the requirements of tax operations.

5. The General Department of Taxation shall stipulate and guide the collection, management and application of information about law violation of the taxpayer in accordance with the provisions in Article 14 of this Circular.