What are 07 principles of supervising the activities of the tax inspectorate in Vietnam?

What are 07 principles of supervising the activities of the tax inspectorate in Vietnam?

Based on Article 5 of Decision 1614/QD-TCT 2020 of the General Department of Taxation guiding the Regulation on supervising the activities of the Tax inspectorate, the 07 principles for supervising the activities of the Tax inspectorate are determined as follows:

(1) The supervision of the activities of the Tax inspectorate at the taxpayer’s office is conducted regularly from the date the tax inspection decision is announced until the end of the inspection period at the taxpayer’s office.

(2) Compliance with the law, ensuring accuracy, objectivity, transparency, democracy, and promptness.

(3) Ensuring the confidentiality of information and documents related to the activities of the Tax inspectorate; not unlawfully interfering in the activities of the tax inspectorate.

(4) A supervisor can simultaneously supervise the activities of multiple Tax inspectorates.

(5) The appointment of supervisors is carried out under the principle that the leader of the supervisory group or the supervisor is assigned by the person issuing the tax inspection decision to carry out the supervisory duty over the activities of the Tax inspectorate, having a rank (or position) higher or equivalent to the rank (or position) of the Head of the Tax inspectorate.

(6) The supervision of the activities of the Tax inspectorate at the taxpayer’s office is carried out for all Tax inspectorates and is issued in the Decision on supervising the activities of the Tax inspectorate.

Besides supervision according to the Decision on supervising the activities of the Tax inspectorate, supervision is implemented following the regulations on functions, duties, powers, and authority concerning administrative management decentralization and working regulations at the tax authorities at all levels.

(7) The supervision of the activities of the Tax inspectorate at the Tax Authority Headquarters is conducted according to regulations on functions, duties, powers, and authority concerning administrative management decentralization and working regulations at tax authorities at all levels.

What are 07 principles of supervising the activities of the tax inspectorate in Vietnam? (Image from the Internet)

What are contents of supervising the activities of the tax inspectorate regarding compliance with the law in Vietnam?

Based on Clause 1, Article 8 of Decision 1614/QD-TCT 2020 of the General Department of Taxation guiding the Regulation on supervising the activities of the Tax inspectorate, the content of supervising the activities of the Tax inspectorate regarding compliance with the law is as follows:

- The implementation of legal regulations on the procedure, process, and timeline for conducting a tax inspection according to the tax inspection procedure, including: collecting, compiling, and evaluating information; implementing information policies, reporting; logging the Tax inspectorate's activities.

- The execution of rights during tax inspection activities for the supervised entity, including: basis, authority, procedure, process, and results of execution; handling feedback from the inspected entities and related agencies, organizations, individuals regarding executing rights in inspection activities.

- The implementation of legal regulations for the supervised entity, including: regulations on prohibitions in tax inspection activities; the code of conduct of officials performing tax inspection duties; the discipline of compliance in tax inspection and other related regulations.

Are relatives of members of the tax inspectorate allowed to supervise the activities of the tax inspectorate in Vietnam?

Based on Article 12 of Decision 1614/QD-TCT 2020 of the General Department of Taxation guiding the Regulation on supervising the activities of the Tax inspectorate, the selection of officials to supervise the activities of the Tax inspectorate ensures the following principles:

Selecting Officials to Supervise the Activities of the Tax inspectorate

1. Officials assigned the duty of supervision must have a thorough understanding of inspection, the Inspection Law, the Tax Management Law, the tax inspection procedure, and other guiding documents.

2. Officials are not assigned to supervise the activities of the Tax inspectorate if they have a spouse, child, or parent, sibling of either themselves or their spouse who is the Head, Deputy Head, member of the Tax inspectorate, or a legal representative of the taxpayer.

Thus, relatives such as a spouse, child, or parent, sibling of either themselves or from the spouse of the Tax inspectorate members are not assigned the task of supervising the activities of that Tax inspectorate.