Previously, on December 31, 2014, the Vietnam Social Security Administration and the General Department of Taxation signed the Working Regulation No. 5423/QCPH-BHXH-TCT (Regulation No. 5423) 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 550,000 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.
Specifically, the number of units registered to participate is over 115,000 units; the number of registered laborers is over 2.6 million people; 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; Time for submission of documents, professional processes of both parties, …
In order to overcome the above shortcomings and problems, towards more effective coordination between the two sectors, the Regulation on data sharing and work coordination between the Vietnam Social Security and the General Department of Taxation was signed today. will replace Regulation No. 5423. The new Regulation has been more complete in content, ensuring to meet the requirements of Resolution No. 28/NQ-TW on reforming social insurance policies, the Law on Social Insurance and the Law on Tax Administration, towards the goal so that employees at each unit and enterprise can 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 two Sectors. The Regulation is implemented according to 6 basic principles such as: The content of data sharing must be clear, specific and under the management of the two agencies; The sharing of data is based on the functions, tasks and management requirements of the Vietnam Social Security Administration and the General Department of Taxation from time to time and in accordance with the provisions of law; The sharing of data must ensure timely, accurate and complete according to the agreed requirements; The use of shared information must comply with the Regulations and the provisions of law; Ensuring information is kept confidential in accordance with relevant legal documents; Coordinated activities must be directed by the Vietnam Social Security and the General Department of Taxation to be implemented uniformly throughout the sector.
The regulation also stipulates what data is 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 the income paying organization through inspection and examination. The 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 regulations on coordination in inspection and examination; Regulations on data sharing methods; Regulations on the control, adjustment and troubleshooting of information technology systems.
Le Kim Lien