How long can the tax audit period on taxpayers’ premises in Vietnam be extended for complex matters?

How long can the tax audit period on taxpayers’ premises in Vietnam be extended for complex matters?

Based on Point c, Clause 4, Article 110 of the Law on Tax Administration 2019, the regulations on the duration of tax audits at the taxpayer's premises are as follows:

Tax audit at the taxpayer's premises

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4. The procedure for tax audit is stipulated as follows:

a) Announce the tax audit decision at the start of the tax audit;

b) Compare the declared content with accounting books, accounting documents, financial statements, risk analysis results on taxes, audit information data at the premises of the tax authority, relevant documents, and the actual situation within the scope and content of the tax audit decision;

c) The audit period is determined in the audit decision but not exceeding 10 working days at the taxpayer's premises. The audit period is calculated from the date of announcement of the audit decision; in case of a large audit scope or complex content, the person who made the audit decision may extend it once but not exceed 10 working days at the taxpayer's premises;

d) Record the tax audit minutes within 5 working days from the end of the audit period;

đ) Handle according to authority or propose the competent authority to handle based on the audit results.

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Thus, the audit period is determined in the audit decision but not exceeding 10 working days at the taxpayer's premises and is calculated from the date of announcement of the audit decision.

However, in the case of complex content, the person who made the audit decision can extend it once but not exceed 10 working days at the taxpayer's premises.

How long can the tax audit period on taxpayers’ premises in Vietnam be extended for complex matters? (Image from the Internet)

What are cases of tax audit on taxpayers’ premises without planning in Vietnam?

Based on Sub-item 1.3, Section 1, Part 3, Section 2 of the Tax audit Procedure issued together with Decision 970/QD-TCT 2023, six cases are regulated for tax audit at the taxpayer's premises without planning as follows:

(1) Inspect the taxpayer based on an accusation;

(2) Inspect the taxpayer according to the direction of the head of the tax authority or the direction of the head of the superior tax authority;

(3) Inspect based on the taxpayer's request;

(4) Inspect before the tax refund;

(5) Inspect after the proposal during the audit at the tax authority's premises;

(6) Other unexpected audit cases.

What are the rights and obligations of a taxpayer during a tax audit at the taxpayer's premises in Vietnam?

Based on Article 111 of the Law on Tax Administration 2019, the rights and obligations of a taxpayer during a tax audit at the taxpayer's premises include:

(1) Taxpayer rights:

- Refuse the audit if there is no tax audit decision;

- Refuse to provide information, documents not related to the tax audit contents; information and documents that are state secrets, unless otherwise provided by law;

- Receive the tax audit minutes and request an explanation of the audit minutes' contents;

- Retain opinions in the tax audit minutes;

- File complaints, lawsuits, and request compensation as per legal regulations;

- Accuse any legal violations during the tax audit process.

(2) Taxpayer obligations:

- Comply with the tax audit decision of the tax administration authority;

- Provide promptly, fully, and accurately the information and documents related to the audit content as requested by the tax audit team; bear legal responsibility for the accuracy and honesty of the information and documents provided;

- Sign the tax audit minutes within 5 working days from the conclusion of the audit;

- Comply with recommendations in the tax audit minutes, conclusions, decision handling of the audit results.

What are the tasks and powers of the head of the tax administration branch to issue a tax audit decision and the official tax management during the tax audit in Vietnam?

Based on Article 112 of the Law on Tax Administration 2019, it regulates the tasks and powers of the head of the tax administration branch to issue a tax audit decision and official tax management in the tax audit as follows:

(1) Tasks and powers of the head of the tax administration branch issuing the tax audit decision:

- Direct implementation of the contents and time limits specified in the tax audit decision;

- Apply measures as stipulated in Article 122 of the Law on Tax Administration 2019;

- Extend the audit time limit;

- Decide on tax handling, administrative sanctions according to authority or propose the competent person to conclude, issue decisions on administrative sanctions in tax management;

- Resolve complaints, denunciations within authority.

(2) Tasks and powers of tax management officials during tax audits:

- Implement the contents and time limits specified in the tax audit decision;

- Request taxpayers to provide information and documents related to the tax audit content;

- Prepare tax audit minutes; report audit results to the person who issued the tax audit decision and take responsibility for the accuracy, honesty, and objectivity of such minutes and reports;

- Impose administrative sanctions according to authority or propose to the competent person to conclude and decide on tax violation handling.