1. Taxpayer rights
- They receive guidance on tax filing; and are provided with information and documents to fulfill their tax obligations and rights.
- Request the tax authorities to explain the tax calculation and assessment; request the agency or organization to inspect the quantity, quality, and type of exported and imported goods.
- Information will be kept confidential in accordance with the law.
- Enjoy tax incentives and refunds as stipulated by tax laws.
- Sign a contract with a business organization that provides tax filing services.
- Receive the tax audit and inspection report from the tax authorities; request clarification of the content of the tax audit and inspection report; reserve your opinion in the tax audit and inspection report.
- They are entitled to compensation for damages caused by tax authorities or tax officials in accordance with the law.
- Request the tax authorities to confirm that you have fulfilled your tax obligations.
- To file complaints or lawsuits against administrative decisions and actions related to one's legitimate rights and interests.
- Report violations of the law by tax officials and other organizations and individuals.
2. Taxpayer's obligations
- Register for tax purposes and use a tax identification number as required by law.
- Declare taxes accurately, truthfully, and completely, and submit tax returns on time; be legally responsible for the accuracy, truthfulness, and completeness of tax returns.
- Pay your taxes in full, on time, and at the correct location.
- Comply with accounting, statistical, and management regulations, and use invoices and supporting documents as prescribed by law.
- Accurately, truthfully, and completely record all activities that give rise to tax obligations, tax deductions, and transactions that require tax declaration.
- Prepare and issue invoices and documents to buyers in accordance with the quantity, type, and actual payment value when selling goods or providing services, as stipulated by law.
- Provide accurate, complete, and timely information and documents related to determining tax obligations, account numbers, and transaction details of accounts opened at commercial banks and other credit institutions; explain the tax calculationFile tax returns and pay taxes as required by the tax authorities.
- Comply with decisions, notices, and requests from tax authorities and tax officials in accordance with the law.
- The legal representative or authorized agent acting on behalf of the taxpayer shall be responsible for fulfilling tax obligations as prescribed by law in cases where the taxpayer performs tax procedures incorrectly.
