Public disclosure of information on enterprises not operating at the registered address on xem bóng đá trực tiếp nhà cái authority's electronic portal in Vietnam

Is information on enterprises not operating at the registered address on xem bóng đá trực tiếp nhà cái authority's electronic portal in Vietnam be published?

Pursuant to the provisions in Clause 1, Article 39 ofDecree 126/2020/ND-CPon publicizing taxpayer information:

Publicizing taxpayer information

1. xem bóng đá trực tiếp nhà cái authorities shall publicize information about taxpayers in the following cases:

a) Tax evasion, abetting tax evasion, tax appropriation, violating tax laws and escaping from business premises; illicit issuance and use of invoices.

b) Failing to submit xem bóng đá trực tiếp nhà cái declaration dossier after 90 days from the expiration date for submitting xem bóng đá trực tiếp nhà cái declaration dossier as prescribed by current tax law.

*c) Ceasing operations without completing tax identification number deactivation procedures,not operating at the registered address

d) Violations of tax laws by taxpayers affecting xem bóng đá trực tiếp nhà cái rights and obligations of other organizations and individuals.

dd) Failing to comply with the requests of tax administration authorities as prescribed by law such as refusing to provide information and documents to xem bóng đá trực tiếp nhà cái administration authority, not complying with inspection and audit decisions, and other requests of xem bóng đá trực tiếp nhà cái administration authority as prescribed by law.

e) Obstructing, hindering tax officers and customs officers in performing their public duties.

g) More than 90 days overdue from the deadline for paying taxes and other amounts due to the state budget or from the deadline for complying with administrative decisions regarding tax management, and the taxpayer or guarantor does not voluntarily comply.

h) Individuals and organizations failing to comply with administrative decisions regarding tax management and dispersing assets, fleeing.

i) Other information to be publicized as prescribed by law.

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Thus, xem bóng đá trực tiếp nhà cái management authority shall publicize information about taxpayers who are enterprises not operating at the registered address.

Public disclosure of information on enterprises not operating at the registered address on xem bóng đá trực tiếp nhà cái authority's electronic portal in Vietnam​ (Image from the Internet)

What are contents and methods of publicizing information of enterprises not operating at the registered address on xem bóng đá trực tiếp nhà cái authority's electronic portal in Vietnam?

Based on Clause 2, Article 39 ofDecree 126/2020/ND-CP:

Publicizing taxpayer information

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2. Content and form of publicizing

a) Content of publicizing

Publicized information includes: Tax identification number, name of taxpayer, address, reason for publicization. Depending on specific cases, xem bóng đá trực tiếp nhà cái management authority may publicize additional relevant information of the taxpayer.

b) Form of publicizing

b.1) Posting on the electronic portal of xem bóng đá trực tiếp nhà cái administration authority, the electronic portal of tax management authorities at all levels;

b.2) Publicizing on mass media;

b.3) Posting at the office of xem bóng đá trực tiếp nhà cái administration authority;

b.4) Through citizen reception, press conferences, press releases, activities of spokespersons of tax management authorities at all levels as prescribed by law;

b.5) Other forms of publicization as prescribed by relevant regulations.

Publicized information on enterprises not operating at the registered address includes tax identification number, name of taxpayer, address, reason for publicization. Depending on specific cases, xem bóng đá trực tiếp nhà cái management authority may publish additional relevant information of the taxpayer.

The information of enterprises not operating at the registered address will be publicized in the following forms:

- Posting on the electronic portal of xem bóng đá trực tiếp nhà cái administration authority, the electronic portal of tax management authorities at all levels;

- Publicizing on mass media;

- Posting at the office of xem bóng đá trực tiếp nhà cái administration authority;

- Through citizen reception, press conferences, press releases, activities of spokespersons of tax management authorities at all levels as prescribed by law;

- Other forms of publicization as prescribed by relevant regulations.

What are regulations onthe authority for publicizing information on enterprises in Vietnam?

According to Clause 3, Article 39 ofDecree 126/2020/ND-CP, the authority for publicizing information on enterprises in Vietnam is regulated as follows:

- The head of xem bóng đá trực tiếp nhà cái management authority directly managing the taxpayer or xem bóng đá trực tiếp nhà cái management authority where the state budget revenue is managed shall base on the actual situation and tax management work to decide on selecting cases for publicizing taxpayers' information that violates according to Clause 1, Article 39 ofDecree 126/2020/ND-CP.

- Before publicizing taxpayer information, xem bóng đá trực tiếp nhà cái management authority must review and verify to ensure the accuracy of publicized information. The head of xem bóng đá trực tiếp nhà cái management authority is responsible for the accuracy of the publicized information. In case the publicized information is inaccurate, the head of xem bóng đá trực tiếp nhà cái management authority shall make corrections and must publicize the corrected information in the form of publicization stipulated at Point b, Clause 2, Article 39 ofDecree 126/2020/ND-CP.