On July 09.7.2021, XNUMX, Vietnam Social Security and the General Department of Taxation (Ministry of Finance) held the signing ceremony of the Regulation on data sharing and cooperation between the two branches. This regulation is intended to serve the management of collection of social insurance (social insurance), health insurance (HI) and tax administration.

In order to effectively implement the Regulation, speaking at the signing ceremony, General Director of Vietnam Social Insurance Nguyen The Manh said that in the coming time, Vietnam Social Security and the General Department of Taxation will drastically direct the social insurance agency and the Tax Department to localities to develop coordination programs to ensure effective implementation of the contents of the Regulation; continue to build and develop information technology infrastructure, ensure the smooth sharing of data, and timely remedy the incidents; assign specific responsibilities to individuals, professional units and each officer in the implementation of the Regulation, considering this as the content and emulation target of each branch.

Previously, on December 31.12.2014, 5423, the Vietnam Social Security Administration and the General Department of Taxation signed the Working Coordination Regulation No. 5423/QCPH-BHXH-TCT (referred to as Regulation No. XNUMX) to exchange information on: income-paying organizations and individuals; coordination and inspection and examination results between the two agencies.

After more than 5 years of implementing Regulation No. 5423, the number of income-paying organizations provided by the Tax authority to the social insurance agency is about 550 thousand units/year, with the number of employees ranging from 18-20 million people/year. .

From the data provided by the tax agency, the social insurance agency has reviewed and determined the number of enterprises that have not participated or have not fully participated in social insurance, health insurance, unemployment insurance for employees (employees); thereby exploiting and developing more participants. The specific statistics are as follows, the number of units registered to participate is over 115.000 units; the number of registered laborers is over 2,6 million people; the arrears of social insurance, health insurance and unemployment insurance are over 214 billion dong; the amount of social insurance, health insurance and unemployment insurance debt paid by the employer is over 3.600 billion VND.

However, in the process of implementing Regulation No. 5423, there are still some difficulties and obstacles due to differences in management such as: Bases for calculating social insurance and personal income tax; time of declaration of social insurance and personal income tax of the employer; submission time, professional process of both parties, etc.

In order to overcome the shortcomings and problems arising in the process of implementing Regulation No. 5423, towards more effective coordination between the two sectors, the Regulation on data sharing and working coordination between the Vietnam Social Security Administration and the Vietnam Social Security Administration. The General Department of Taxation signed on July 09 will ｒｅｐｌａｃｅ Regulation No. 7. The new Regulation has been more complete in content, ensuring to meet the requirements of Resolution No. 5423/NQ-TW on policy reform. Social insurance, Law on Social Insurance and Law on Tax Administration, aiming to have employees at each unit and enterprise fully participate in social insurance, health insurance and unemployment insurance policies.

The Regulation consists of 3 chapters and 12 articles that prescribe principles, contents of coordination, data sharing and responsibility for implementation…. between the two industries. The regulation clearly stipulates the data shared between the two agencies.

+ Data shared by tax authorities includes: Tax registration information of taxpayers; personal information in the organization paying the income; information recording the deduction and deduction of social insurance and health insurance premiums at organizations paying income through inspection and examination.

+ Data shared by the social insurance agency includes: Information about income payers participating in social insurance and health insurance; personal information in income paying organizations participating in social insurance and health insurance; information on payment of social insurance and health insurance premiums of organizations paying income through inspection and examination.

In particular, compared with Regulation No. 5423, this Regulation has added some new positive points such as: Adding more legal grounds according to the provisions of law; set out regulations on coordination in inspection and examination; stipulate the method of data sharing; regulations on control, adjustment and troubleshooting of information technology systems.

CONTENTS BUSINESS NEED TO KNOW

1. Information provided by the social insurance agency includes:

• Number of income paying organizations participating in social insurance, number of employees participating in social insurance;
• Amount of social insurance premium payment;
• Amount owed to social insurance;
• Organize the payment of income owed to social insurance;
• Other information at the request of the tax office.

2. Information provided by tax authorities includes:

• Information on income-paying organizations: Information on business registration, business registration, tax registration; Operational status of income-paying organizations; income-paying organizations are newly established, dissolved, bankrupt, have their business registration certificates revoked, cease operations, suspend operations, and give up their business addresses.
• Number of employees in the organization paying income.
• Compulsory social insurance deductions that income-paying organizations include in expenses for tax calculation.
• List of employees in the income-paying organization.”

• In the work of inspection and examination, the two branches will share information on inspection and examination results. Where necessary, the two agencies shall coordinate with each other to conduct thematic inspection of income-paying organizations.
• Regarding the data sharing method, the two sectors connect and share data through intermediary systems in accordance with the Vietnamese e-Government architectural framework. Data must be digitally signed before sending.
• Regarding the control, adjustment and troubleshooting of information technology systems. In case the information about the taxpayer is still different, the social insurance agency shall send the incorrect information to the tax office to notify the taxpayer to adjust the information in accordance with the law on tax administration.