Vietnam: When should the official supervising the activities of the Tax inspectorate be changed?

What are the duties of an official supervising the activities of the Tax inspectorate in Vietnam?

The duties and authority of an official supervising the activities of the Tax inspectorate are stipulated in Article 15 of the Regulations on supervising the activities of the Tax inspectorate issued together with Decision 1614/QD-TCT of 2020 as follows:

(1) Requesting the supervised person to perform the duties provided for in Clause 1, Article 7 of the Regulations issued together with Decision 1614/QD-TCT of 2020, specifically:

Duties and authorities of the person supervised in supervisory activities

In supervisory activities, the person supervised has the following duties and authorities:

1. Provide promptly, fully, accurately, objectively information and documents related to the supervision content stipulated in Article 8 of these Regulations. Specifically:

a) For inspection activities: Prepare and submit the Tax Inspection Implementation Plan according to form No. 19/QTTTr (issued together with Decision No. 2605/QD-TCT dated December 30, 2016, by the General Director of the General Department of Taxation);

For examination activities: Prepare and submit the approved examination contents.

b) Record the inspection and examination log according to the Management, Usage, and Operation Process of the Inspection and Examination Log application;

c) In case of issuing documents to exercise rights in tax inspection and examination activities, report to the person making the decision on tax inspection and examination, and simultaneously send it to the Supervisory Team and the official assigned to supervise the activities of the Tax inspectorate;

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

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(2) Report directly or in writing to the person making the inspection decision regarding difficulties, obstacles, or legal violations of the supervised person (if any) to promptly take remedial and handling measures.

(3) Report to the person making the inspection decision on the results of the supervision and recommend remedial solutions (if any); bear responsibility before the person making the inspection decision and the law for the truthfulness of the report content.

(4) Not unlawfully use information and documents classified as state secrets related to the activities of inspection, examination, and supervision of the Tax inspectorate.

Change of the official supervising the activities of the Tax inspectorate in Vietnam(Image from the Internet)

When should the official supervising the activities of the Tax inspectorate be changed?

According to the stipulations in Clause 1, Clause 2, Article 13 of the Regulations on supervising the activities of the Tax inspectorate issued together with Decision 1614/QD-TCT of 2020 regarding the change of the official supervising the activities of the Tax inspectorate as follows:

Change of the official supervising the activities of the Tax inspectorate

1. The change of the official supervising the activities of the Tax inspectorate is implemented when that person does not meet the supervisory duties' requirements, violates the law, or for other objective reasons cannot perform the supervisory duties.

2. If the official supervising the activities of the Tax inspectorate requests to be changed, they must submit a written report stating the reasons to the person making the tax inspection and examination decision. If the inspection decision-maker initiates the change, they must notify the supervising official and state the reasons.

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It is necessary to change the official supervising the activities of the Tax inspectorate if the person does not meet the supervisory duties' requirements, violates the law, or due to other objective reasons cannot perform the supervisory duties.

If the decision-maker of the inspection initiates the change, they must notify the supervising official and state the reasons.

Shall a written decision be issued for the change of the official supervising the activities of the Tax inspectorate in Vietnam?

According to the stipulations in Clause 3, Article 13 of the Regulations on supervising the activities of the Tax inspectorate issued together with Decision 1614/QD-TCT of 2020, the change of the official supervising the activities of the Tax inspectorate must be decided in writing by the person making the tax inspection and examination decision.

This decision is sent to the Head of the Tax inspectorate; the Head of the Supervisory Team (if any), the supervising official changed; the leader of the unit directly managing the supervising official changed; the tax inspection and examination subject, and is announced immediately on the next working day of the Tax inspectorate.