The General Department of Taxation sends an official letter requesting the bank to provide customer account information to the tax authority
This content is implemented in accordance with Decree 126/2020 of the Government on guiding the Tax Administration Law, including online business on cross-border platforms.
Before, General Department of Taxation piloted the provision of payment account information of users taxpayer to tax authorities with 5 commercial banks, namely Bank for Industry and Trade (Vietinbank), Foreign Trade (Vietcombank), Investment and Development (BIDV), Military (MB) and Agriculture and Rural Development (Agribank) .
Specifically, commercial banks and foreign bank branches must provide the tax authority with the account holder’s name, number, and date of opening (operation, date of account closing to the tax authority (via the electronic portal). of the General Department of Taxation). The responsibility of the tax authority is to exploit, transmit, store and completely keep confidential information of taxpayers. taxpayer provided by the bank.
The General Department of Taxation provides the person’s tax identification number taxpayer for bank commercial banks, foreign bank branches of customers’ payment accounts with tax code information, commercial banks, foreign bank branches perform the reconciliation and provide payment account information according to the tax code. tax number.
In case the customer does not have a tax identification number, the commercial bank or foreign bank branch shall compare the number and type of papers provided by the General Department of Taxation with the tax identification number of the customer. taxpayer. Commercial banks, foreign bank branches are responsible for confidentiality and only use information provided by the General Department of Taxation to serve the exchange of information with the General Department of Taxation.
Within 90 days at the latest, the commercial bank, foreign bank’s branch shall make and send a list of payment accounts of the customer. taxpayer the first time to the General Department of Taxation, including all payment accounts of taxpayers that are still valid for the month preceding the month of providing information.
On a monthly basis (no later than the 10th of the following month), commercial banks and branches of foreign commercial banks shall provide information on new account numbers arising in the period and accounts with closing dates in the period.
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