On June 13, 2019, the National Assembly of the Socialist Republic of Vietnam, the 14th session of the National Assembly, passed the Tax Administration Law No. 38/2019 / QH14. This law takes effect from July 1, 2020.
Accordingly, the Tax Administration Law of 2019 has some notable new points related to the expansion of taxpayers’ rights, specifically in Article 16 besides the same rights as the old Law, many new rights are added. to ensure the interests of taxpayers such as:
– Receive documents related to tax obligations of functional agencies when conducting inspections, inspections and audits.
– Be aware of the time limit for settling tax refunds, unpaid tax amounts and legal grounds for tax amounts not refundable.
– To search, view and print all electronic documents that they have sent to the electronic portal of tax administration agencies in accordance with the Law on Tax Administration and the law on electronic transactions.
– Using electronic vouchers in transactions with tax administration agencies and relevant agencies and organizations.
– Do not be sanctioned for tax-related administrative violations, do not charge late payment for cases where taxpayers comply with guiding documents and handling decisions of tax authorities and competent state agencies. regarding the content of taxpayers’ tax liability determination.
The Law on Tax Administration of 2019 was issued to overcome the limitations and shortcomings of the current Law on Tax Administration; promote administrative procedure reform, build a modern tax management and monitoring mechanism with support of information technology, with coordination of tax intermediaries (especially tax agents); ensuring consistency, synchronization, publicity, transparency, simplicity, and ease of implementation in order to improve efficiency and effectiveness in tax administration. At the same time, it creates a legal corridor for the wide application and dissemination of electronic tax management in order to improve the management efficiency and facilitate the organizations and individuals of enterprises to develop economic activities and contribute to realizing the objectives of the socio-economic development strategy in the context of Vietnam increasingly integrating into the regional and world economies.