On October 19, 2020, the Government issued Decree 126/2020/ND-CP guiding the Law on Tax Administration. Accordingly, this Decree specifies cases in which taxpayer information will be publicized from December 5, 2020, including:

1. Stop working, have not completed the procedure for TIN deactivation, are inactive at the registered address.
2. Tax evasion, assisting tax evasion, appropriation of tax, tax law violation, and then fleeing the business premises; illegal issuance or use of invoices.
3. Failure to file a tax return 90 days after the deadline for filing a tax return is required by applicable tax laws.
4. Taxpayers’ violations of tax law affect the tax rights and obligations of other organizations and individuals.
5. Failure to comply with the requirements of tax authorities in accordance with the law such as: Refusing to provide information or documents to tax authorities, failing to comply with inspection and inspection decisions and other requests of tax administration agencies according to the provisions of law.
6. Preventing and preventing tax officers and customs officers from performing their duties.
7. More than 90 days from the date of expiration of the deadline for paying taxes and other state budget revenues or the expiration of the time limit for compliance with administrative decisions on tax administration without the taxpayer or the guarantor voluntarily executive.
8. Individuals and organizations that do not comply with administrative decisions on tax administration but have acts of spreading assets, fleeing.
9. Other information is disclosed in accordance with the law.

Thus, from December 5, 2020, if the taxpayer falls into the above cases, taxpayer’s information will be publicized in the following forms: posted on the website of the tax administration agencies, websites of tax administration agencies at all levels; Publicity on the mass media; Posting up at offices of tax administration agencies; Through citizen reception, press conference, press release, activities of spokespersons of tax administration agencies at all levels in accordance with the law or other forms as prescribed by law.

This Decree takes effect on December 5, 2020.