Modern medical equipment is equipped at a hospital in Hanoi - Photo: TTO
The Ministry of Finance sent an official dispatch to the National Assembly Delegation of Lao Cai province to respond to voters' petitions sent after the 9th session of the 15th National Assembly.
Accordingly, Lao Cai voters proposed that, in order to reduce difficulties and obstacles in bidding for medical equipment procurement, the Government should direct relevant ministries and branches to publicize import prices of goods and allow investors to request customs declarations with prices when making purchases, especially for special goods with high value such as in the medical field.
Responding to the above petition, the Ministry of Finance said that import prices of goods and customs declarations are information contents related to taxpayers.
The confidentiality and disclosure of taxpayer information are stipulated in Article 99 and Clause 1, Article 100, Tax Administration Law No. 38/2019 dated June 13, 2019.
The disclosure of import prices and the provision of customs declarations with prices to investors for the purpose of bidding for the purchase of medical equipment is inconsistent with the provisions of law on the confidentiality of taxpayer information.
Tax authorities only provide information at the request of competent authorities or disclose taxpayer information if taxpayers violate tax laws, affecting the rights and tax obligations of other organizations and individuals.
Regulations on tax payer information confidentiality
According to the Ministry of Finance, pursuant to the provisions of Article 99 of the Tax Administration Law No. 38/2019/QH14, the confidentiality of taxpayer information is regulated as follows:
- Tax administration agencies, tax administration officials, former tax administration officials, agencies providing and exchanging taxpayer information, and tax procedure service business organizations must keep taxpayer information confidential according to the provisions of law, except for the cases specified in Clause 2 of this Article and Article 100 of the Tax Administration Law No. 38/2019/QH14.
- To serve litigation, inspection, examination and auditing activities in case of written request, tax authorities are responsible for providing taxpayer information to the following agencies:
+ Investigation agencies, prosecutors, courts;
+ State Inspectorate, State Audit;
+ Other state management agencies as prescribed by law;
+ Foreign tax authorities in accordance with international tax treaties of which the Socialist Republic of Vietnam is a member.
In what cases is taxpayer information made public?
Pursuant to the provisions of Clause 1, Article 100 of the Law on Tax Administration No. 38/2019/QH14, tax authorities are allowed to publicize taxpayer information in the following cases:
a) Tax evasion, delay in paying taxes and other state budget revenues on time; tax debts and other state budget revenues;
b) Violations of tax laws affecting the rights and tax obligations of other organizations and individuals;
c) Failure to comply with the request of the tax authority as prescribed by law.
Source: https://tuoitre.vn/bo-tai-chinh-tra-loi-kien-nghi-cu-tri-ve-cong-khai-gia-nhap-khau-trang-thiet-bi-y-te-de-dau-thau-20250926104827326.htm
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