Duties and powers of the supervised person in the activities of the tax inspection or examination delegation at the premises of taxpayers in Vietnam?

Who is under supervision during tax inspection or examination at the premises of taxpayers in Vietnam?

Pursuant to Article 4 of the Regulation on Supervision of the Activities of the Tax inspection or examination delegation (Regulation) issued together with Decision 1614/QD-TCT of 2020 as follows:

Explanation of Terms

In this Regulation, the following terms are understood as follows:

1. Supervisor: the person who issues the decision on tax inspection or examination; the leader of the direct management department of the head of the tax inspection or examination delegation; the supervision team or official assigned by the person issuing the decision on tax inspection or examination to supervise the activities of the tax inspection or examination delegation.

2. Supervised person: the head of the tax inspection or examination delegation; the deputy head of the tax inspection or examination delegation; members of the tax inspection or examination delegation.

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The supervised persons in the activities of the tax inspection or examination delegation at the premises of taxpayers include: the head of the tax inspection or examination delegation; the deputy head of the tax inspection or examination delegation; members of the tax inspection or examination delegation.

What are the duties and powers of the supervised person in the activities of the tax inspection or examination delegation at the premises of taxpayers in Vietnam? (Image from the Internet)

What are the duties and powers of the supervised person in the activities of the tax inspection or examination delegation at the premises of taxpayers in Vietnam?

Pursuant to Article 7 of the Regulation issued together with Decision 1614/QD-TCT of 2020, the duties and powers of the supervised person in the activities of the tax inspection or examination delegation at the premises of taxpayers are as follows:

(1) Provide promptly, fully, accurately, objectively information, and documents related to the supervision content stipulated in Article 8 of the Regulation issued together with Decision 1614/QD-TCT of 2020. Specifically:

- For inspection activities: Develop and send the Tax Inspection Plan according to Form 19/QTTTr Download;

For audit activities: Develop and send the approved auditing content.

- Record the inspection or examination log according to the management, use, and operation procedure of the inspection or examination Log application;

- In case of issuing documents to exercise rights in tax inspection or examination activities, report to the decision-maker of the tax inspection or examination and send to the supervision team or official assigned to supervise the activities of the tax inspection or examination delegation;

- Other information and documents related to the supervision content as required by the supervisor.

(2) Explain and clarify issues related to the supervision content as required by the supervisor.

(3) Timely notify the supervisor of difficulties and obstacles in the activities of the tax inspection or examination delegation to take measures according to their authority or suggest the decision-maker of the tax inspection or examination for handling.

(4) Refuse to provide information and documents that are not within the scope or content of the supervision and clearly explain in writing the reasons for not providing.

(5) The head of the tax inspection or examination delegation reports to the decision-maker of the tax inspection or examination in case the supervisor violates the law in performing supervision duties.

(6) When reporting the results of tax inspection or examination, the head of the tax inspection or examination delegation reports to the supervisor must include specific data as follows:

- Detailed results of inspection or examination according to each risk content analyzed before the inspection or examination at the premises of taxpayers; including criteria (high-risk points) to develop the inspection or examination plan and criteria for risk analysis before issuing the decision on tax inspection or examination at the premises of taxpayers,

- Detailed results of inspection or examination according to the risk analysis based on the vertical and horizontal analysis tables, balance sheet, business results report, and other data before issuing the decision on tax inspection or examination at the premises of taxpayers,

- Information collected from sources: Authorities, Denunciations, Media, Press, etc. (if any),

- Other contents discovered during the inspection or examination at the premises of taxpayers (if any).

(7) Send the information exchange letter according to Form 06-TTKT issued together with the Regulation issued together with Decision 1614/QD-TCT of 2020 to the taxpayer (at the time of announcing the decision on tax inspection or examination) and report to the supervisor on this content.

What is the purpose of supervising the activities of the tax inspection or examination delegation at the premises of taxpayers in Vietnam?

Pursuant to Article 3 of the Regulation issued together with Decision 1614/QD-TCT of 2020, the supervision of the activities of the tax inspection or examination delegation at the premises of taxpayers aims to monitor and grasp the compliance with the law, adherence to the Inspection Law of 2022, Tax Management Law of 2019, tax inspection or examination procedures, adherence to ethical standards, code of conduct of tax officials, and discipline consciousness of the head, the deputy head, and members of the tax inspection or examination delegation;

The situation of task performance and implementation of tax inspection or examination activities to promptly take corrective and handling measures to ensure the correct implementation of the purpose, requirements, and content according to the inspection plan; the approved audit content.