Does the tax inspection decision include the duration of the inspection in Vietnam?

Does the tax inspection decision include the duration of the inspection in Vietnam?

Based on Article 114 of the Law on Tax Administration 2019, the regulations on tax inspection decisions are as follows:

Tax Inspection Decision

1. The head of the tax administration authority at all levels has the authority to issue tax inspection decisions.

2. The tax inspection decision must include the following main contents:

a) Legal basis for the tax inspection;

b) Subject, content, scope, and tasks of the tax inspection;

c) Duration of the inspection;

d) Head of the tax inspectorate and the members of the tax inspectorate.

3. Within 03 working days at the latest from the date of signing, the tax inspection decision must be sent to the inspected subject.

4. The tax inspection decision must be announced no later than 15 days from the date the tax inspection decision is issued.

According to the above regulations, the tax inspection decision must contain the following main contents:

- Legal basis for the tax inspection;

- Subject, content, scope, and tasks of the tax inspection;

- Duration of the inspection;

- Head of the tax inspectorate and the members of the tax inspectorate.

Note: The tax inspection decision must be sent to the inspected subject no later than 03 working days from the date of signing. The tax inspection decision must be announced no later than 15 days from the date the tax inspection decision is issued.

Thus, it can be observed that the Duration of the inspection is one of the contents of the tax inspection decision.

Does the tax inspection decision include the duration of the inspection in Vietnam? (Image from the Internet)

What are the duties and powers of the tax inspection decider in Vietnam?

Based on Article 116 of the Law on Tax Administration 2019 the duties and powers of the tax inspection decider are regulated as follows:

- Directing, checking, and supervising the tax inspectorate to execute the content, the tax inspection decision correctly;

- Requesting the inspected subject to provide information, documents, written reports, and explanations related to the subject of tax inspection; requesting agencies, organizations, and individuals with information and documents related to the subject of tax inspection to provide such information and documents;

- Conducting assessments on issues related to the subject of tax inspection;

- Temporarily suspending or proposing to competent authorities to suspend actions that are deemed to cause serious harm to the interests of the State, or the rights and legitimate interests of agencies, organizations, or individuals;

- Deciding on the handling under their authority or proposing competent authorities to handle the inspection results, and urging the execution of the inspection handling decision;

- Resolving complaints and denunciations related to the responsibility of the head of the tax inspectorate and other members of the tax inspectorate;

- Suspending or replacing the head or members of the tax inspectorate when they do not meet the inspection requirements, duties, commit unlawful acts, or are found to have connections with the inspected subject, or for other objective reasons that prevent them from performing inspection duties;

- Concluding on the subject of tax inspection;

- Transferring the case files with signs of legal violations to the investigative organs when detecting criminal signs and concurrently notifying in writing the same-level Procuracy;

- Applying the measures stipulated in Articles 121, 122, and 123 of the Law on Tax Administration 2019, Law on Tax Administration 2019 and Law on Tax Administration 2019;

- Requesting the credit institutions where the inspected subject holds accounts to freeze those accounts to serve the inspection when there are grounds to believe the inspected subject is dispersing assets and not implementing the decision to recover money or properties by the Head of the State Inspectorate, Head of the agency assigned with the function of specialized inspection, or Head of state management agency.

Note: When implementing the above duties and powers, the tax inspection decider must bear legal responsibility for their decisions.

When shall a tax inspection duration be extended in Vietnam?

Based on Article 115 of the Law on Tax Administration 2019, which regulates the duration of tax inspection as follows:

Duration of Tax Inspection

1. The duration of tax inspection is carried out in accordance with the Law on Inspection. The inspection duration is calculated from the date of announcement of the inspection decision to the date of completion of the inspection at the taxpayer's headquarters.

2. If necessary, the tax inspection decider may extend the tax inspection duration following the provisions of the Law on Inspection. The extension of the tax inspection duration is decided by the tax inspection decider.

Thus, if necessary, the tax inspection decider may extend the tax inspection duration.

Note: The extension of the tax inspection duration is decided by the tax inspection decider.