From July 1, 2026, the Law on Tax Administration (amended) officially takes effect. This Law stipulates the management of taxes and other revenues under the state budget.
The Law on Tax Administration (amended) clearly stipulates prohibited acts in tax management.
In which, strictly prohibit acts of collusion, collusion, and cover-up between taxpayers and tax management officials, tax management agencies to transfer pricing, evade taxes, other revenues, fraud, and take advantage of tax money and state budget money.
It is forbidden to abuse positions and powers to disclose or leak taxpayer information contrary to regulations. Distort inspection results, handle violations of tax laws. Cause harassment and harassment to taxpayers. Take advantage to appropriate or illegally use tax money and other revenues.
At the same time, it is strictly forbidden to intentionally fail to declare or declare taxes and other revenues incompletely, promptly, and accurately about the amount of tax and other revenues to be paid, the amount of tax and other revenues to be exempted, reduced, refunded, and not collected.
Obstructing tax management officials from performing official duties. Opposition, delay, failure to provide information and documents to serve tax inspection and supervision, and other revenues.
It is forbidden to use the tax identification number of another taxpayer to commit illegal acts or to allow others to use their tax identification number not in accordance with the law.
The law also prohibits the sale of goods and provision of services without making invoices as prescribed by law; using illegal invoices and documents, using illegal invoices and documents, forging invoices and documents to commit illegal acts. Creating illegal electronic invoices and documents or serving violations in the field of tax management.
It is strictly forbidden to distort, misuse, illegally access, or destroy the taxpayer information system. Providing and disseminating false information that affects the reputation and operation of tax management agencies, taxpayers, and tax management information systems.
