What are duties and entitlements of the chief of the inspectorate in Vietnam?

What are duties and entitlements of the chief of the inspectorate in Vietnam?

Pursuant to Clause 1, Article 117 of the Law on Tax Administration 2019, the chief of the inspectorate has the following duties and entitlements:

- Organize and direct members of the inspectorate to implement the tax inspection decision correctly;

- Propose to the decision-maker of the inspection to apply measures within the duties and entitlements of the inspection decision-maker according to the laws on inspection to ensure the assigned tasks are accomplished;

- Request the inspection subject to present a practicing license, business registration certificate, enterprise registration certificate, cooperative registration certificate, investment registration certificate, establishment and operation license, and provide information, documents, written reports, and explanations related to the tax inspection contents;

- Record a violation report of the inspection subject;

- Inventory assets related to the inspection content of the inspection subject;

- Request agencies, organizations, and individuals with information and documents related to the inspection content to provide such information and documents;

- Request the competent authority to temporarily hold money, items, and illicitly used licenses when necessary to immediately prevent legal violations or to verify facts for evidence in conclusions and handling;

- Decide to seal documents of the inspection subject when there is a basis to believe in legal violations;

- Temporarily suspend, or propose the competent authority to suspend activities that seriously harm the interests of the State, or the legitimate rights and interests of agencies, organizations, and individuals;

- Request the credit institution where the inspection subject has accounts to freeze such accounts to serve the inspection when there is a basis to believe the inspection subject is dispersing assets;

- Impose administrative fines according to the law;

- Report the inspection results to the tax inspection decision-maker and take responsibility for the accuracy, honesty, and objectivity of that report;

- Apply measures specified in Article 122 of the Law on Tax Administration 2019.

What are duties and entitlements of the chief of the inspectorate in Vietnam? (Image from the Internet)

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

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

* Rights of the inspected entities:

- Explain issues related to the contents of the tax inspection;

- File complaints about decisions, actions of the inspection decision-maker, chief of the inspection team, team members during the inspection process; file complaints about the inspection conclusions, post-inspection handling decisions according to the law on complaints; while awaiting the resolution of complaints, complainants must still comply with these decisions;

- Receive the tax inspection report and request explanations of the contents of the tax inspection report;

- Refuse to provide information, documents unrelated to the tax inspection content, state secret information unless otherwise stipulated by the law;

- Request compensation for damages according to the law;

- Accuse the violations of the law by the chief of the tax management authority, chief of the inspectorate, and team members under the law.

* Obligations of the inspected entities:

- Comply with the tax inspection decision;

- Promptly, fully, and accurately provide information and documents as requested by the inspection decision-maker, chief of the inspection team, team members and be legally responsible for the accuracy, honesty of the information and documents provided;

- Comply with requests, proposals, tax inspection conclusions, handling decisions by the inspection decision-maker, chief of the inspection team, team members, and competent state agencies;

- Sign the tax inspection report.

What are required contents of the tax inspection conclusion in Vietnam?

Pursuant to Clause 1, Article 119 of the Law on Tax Administration 2019, the tax inspection conclusion must include the following key contents:

- Assess the compliance of tax laws by the inspection subject according to the inspection content;

- Conclude the contents inspected;

- Clearly determine the nature, extent of violations, causes, and responsibilities of agencies, organizations, individuals with violations;

- Handle within authority or propose the competent authority to handle administrative violations according to the law.

When is the time of tax re-inspection in Vietnam?

Pursuant to Clause 2, Article 120 of the Law on Tax Administration 2019, re-inspection during tax inspection is conducted under the following conditions:

- There are serious violations in procedures and protocol during the inspection process;

- There are mistakes in applying the law in the inspection conclusion;

- The contents of the inspection conclusion do not match the evidence collected during the inspection or there are signs of high risk based on risk assessment criteria;

- The inspection decision-maker, chief of the inspection team, team members deliberately falsify the case file or make unlawful conclusions;

- There are serious legal violation signs of the inspection subject not fully detected in the inspection.