From 01 July 2020 and pursuant to Law Tax Administration 2019 of Vietnam, taxpayers (i.e. organizations, households, business households and individuals paying taxes/ organizations and individuals being deducted taxes) will have 3 new rights, including:
1. Not being sanctioned for administrative violations of tax, not being counted for late payment interest for cases made by taxpayers according to guiding documents and handling decisions of tax agencies and competent State agencies related to the contents defining tax obligations of taxpayers.
2. Searching, viewing and printing all electronic documents that they have sent to the tax administration web portal in accordance with this Law and the law on electronic transactions of Vietnam.
3. Using electronic documents in transactions with tax administration agencies and related agencies and organizations.