Hello, if the tax payment involves the business secrets of the enterprise, does the tax paying enterprise have the right to ask the tax authorities to keep them confidential?

Professional answer

According to the second paragraph of Article 8 of China's Tax Administration Law, taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. At the same time, according to Article 5 of the Detailed Rules for the Implementation of the Tax Administration Law, the secrets of taxpayers and withholding agents mentioned in Article 8 of the Tax Administration Law refer to the business secrets and personal privacy of taxpayers and withholding agents. The illegal tax acts of taxpayers and withholding agents do not belong to the scope of confidentiality. Thus, if the business secrets of the enterprise are involved in tax payment, the tax paying enterprise has the right to ask the tax authorities to keep them confidential. Moreover, if the tax authorities refuse to keep secrets, they will also be punished accordingly. For example, Article 87 of the Law on the Administration of Tax Collection stipulates: "If taxpayers, withholding agents and prosecutors fail to keep secrets in accordance with the provisions of this Law, the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions by their units or relevant units according to law."