How long is the tax inspection duration in Vietnam in 2024?

How long is the tax inspection duration in Vietnam in 2024?

Based on Article 115 of the Law on Tax Administration 2019, the duration for tax inspections is stipulated as follows:

- The duration for tax inspection is conducted according to the provisions of the Law on Inspection. The inspection duration is calculated from the time the inspection decision is announced until the conclusion of the inspection at the taxpayer's headquarters.

- In necessary cases, the individual who decides on a tax inspection may extend the inspection duration in accordance with the Law on Inspection. The decision to extend the inspection duration is made by the person who issued the inspection decision.

Therefore, according to Article 47 of the Law on Inspection 2022, the inspection duration is defined as follows:

Inspection Duration

1. The implementation duration for an inspection is specified as follows:

a) Inspections conducted by the Government Inspectorate of Vietnam shall not exceed 60 days; in complex cases, they can be extended once for no more than 30 days; in particularly complex cases, they can be extended a second time for no more than 30 days;

b) Inspections conducted by Ministry Inspectorates, General Department, Department Inspectorates, or Provincial Inspectorates shall not exceed 45 days; in complex cases, they can be extended once for no more than 30 days;

c) Inspections conducted by Department or District Inspectorates shall not exceed 30 days; in complex cases or in mountainous, border, island, remote, or difficult-to-access areas, they can be extended once for no more than 15 days.

2. The time of suspension of the inspection, as specified in Article 70 of this Law, is not included in the inspection duration.

Thus, the specific tax inspection duration for 2024 is as follows:

- Inspections conducted by the Government Inspectorate of Vietnam shall not exceed 60 days; in complex cases, they can be extended once for no more than 30 days; in particularly complex cases, they can be extended a second time for no more than 30 days.

- Inspections conducted by Ministry Inspectorates, General Department, Department Inspectorates, or Provincial Inspectorates shall not exceed 45 days; in complex cases, they can be extended once for no more than 30 days.

- Inspections conducted by Department or District Inspectorates shall not exceed 30 days; in complex cases or in mountainous, border, island, remote, or difficult-to-access areas, they can be extended once for no more than 15 days.

Note: The duration of an inspection is calculated from the time the inspection decision is announced until the conclusion of the inspection at the taxpayer's headquarters.

How long is the tax inspection duration in Vietnam in 2024? (Image from the Internet)

What are cases of tax inspection in Vietnam?

Based on Article 113 of the Law on Tax Administration 2019, tax inspection scenarios are specified as follows:

- When there are signs of legal violations regarding tax.

- To resolve complaints, denunciations, or implement anti-corruption measures.

- Based on tax management requirements arising from risk classification results in tax management.

- Based on recommendations by the State Audit, conclusions by State Inspectorates, and other competent agencies.

What are the rights and obligations of inspected entities in Vietnam?

According to Article 118 of the Law on Tax Administration 2019, the rights and obligations of inspected entities are stipulated as follows:

- inspected entities have the following rights:

+ To explain issues related to the tax inspection content;

+ To lodge complaints against the decisions or actions of the inspectorate decision-maker, head of the inspection team, and team members during the inspection; to complain about the inspection conclusions, post-inspection decisions according to the law on complaints; in the meantime, the complainant must still comply with those decisions;

+ To receive the tax inspection record and request explanations for the contents in the tax inspection record;

+ To refuse to provide information and documents not related to the tax inspection content, or those classified as state secrets, unless otherwise provided by law;

+ To request compensation for damages as provided by law;

+ To denounce illegal actions by the head of the tax management agency, head of the tax inspection team, and members of the tax inspection team according to legal provisions.

- inspected entities have the following obligations:

+ To comply with tax inspection decisions;

+ To promptly, fully, and accurately provide information and documents as requested by the inspectorate decision-maker, head of the inspection team, and team members, and to be responsible before the law for the accuracy and truthfulness of the information and documents provided;

+ To implement the requests, recommendations, and conclusions of tax inspection and post-inspection handling decisions, as stated by the inspectorate decision-maker, head of the inspection team, team members, and competent state agencies;

+ To sign the inspection record.