What are duties and entitlements of the tax inspection deciders in Vietnam?

What are duties and entitlements of the tax inspection deciders in Vietnam?

Pursuant to Article 116 of the Law on Tax Administration 2019, the tax inspection deciders has the following duties and entitlements:

- Direct, inspect, and supervise the inspectorate to ensure they strictly follow the content and decision of the tax inspection;

- Request the inspected party to provide information, documents, reports in writing, and explanations related to the content of the tax inspection; request agencies, organizations, and individuals with relevant information and documents to provide them;

- Seek expertise on issues related to the content of the tax inspection;

- Temporarily suspend or recommend higher authorities suspend actions if they are found to cause significant damage to the interests of the State, and the legal rights and interests of organizations or individuals;

- Decide or recommend higher authorities to handle inspection results and urge the implementation of tax inspection handling decisions;

- Resolve complaints and denunciations related to the responsibilities of the chief of the inspectorate and other members of the inspectorate;

- Suspend or replace the chief of the inspection team or members of the team if they fail to meet inspection requirements, particularly if there is a violation of the law, a conflict of interest, or other objective reasons that prevent them from performing their inspection duties;

- Conclude on the content of the tax inspection;

- Transfer case files to the investigative agency when signs of criminal activity are detected, and notify the corresponding Procuracy in writing;

- Apply measures as prescribed in Articles 121, 122, and 123 of the Law on Tax Administration 2019;

- Request financial institutions where the inspected party holds accounts to freeze those accounts to serve the inspection if there are grounds to believe that the inspected party is dispersing assets or not complying with the decision to recover money and assets by the chief of the State Inspection Agency, the chief of an agency assigned to perform special inspection functions, or the chief of a State management agency.

* When performing duties and exercising entitlements according to regulations, the tax inspection deciders is responsible before the law for their decisions.

What are duties and entitlements of the tax inspection deciders in Vietnam? (Image from the Internet)

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

Pursuant to Article 117 of the Law on Tax Administration 2019, the duties and entitlements of the chief and members of the inspectorate are as follows:

* The chief of the inspectorate has the following duties and entitlements:

- Organize and direct members of the inspectorate to properly carry out the tax inspection decision;

- Recommend the decision maker in the inspection apply measures within their duties and entitlements as prescribed by inspection law to ensure the assigned tasks are fulfilled;

- Request the inspected party to present practice licenses, business registration certificates, enterprise registration certificates, cooperative registration certificates, investment registration certificates, establishment and operational licenses, and provide information, documents, and written reports explaining issues related to the tax inspection;

- Make records of violations by the inspected party;

- Inventory assets related to the content of the tax inspection of the inspected party;

- Request agencies, organizations, and individuals with relevant information and documents to provide them;

- Request authorities to temporarily hold money, items, or licenses used illegally when it is necessary to prevent law violations or clarify evidence for conclusions and handling;

- Decide to seal documents of the inspected party when there are grounds to believe there is a legal violation;

- Temporarily suspend or recommend higher authorities suspend actions if they cause significant damage to the interests of the State, organizations, or individuals;

- Request financial institutions where the inspected party holds accounts to freeze those accounts if there are grounds to believe the inspected party is dispersing assets;

- Impose administrative penalties according to law;

- Report to the tax inspection deciders on inspection results and bear responsibility for the accuracy, truthfulness, and objectivity of the report;

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

* Members of the inspectorate have the following duties and entitlements:

- Perform tasks as assigned by the chief of the inspectorate;

- Request the inspected party to provide information, documents, written reports, and explanations on issues related to the inspection content; request relevant agencies, organizations, and individuals to provide the necessary information and documents;

- Recommend the chief of the inspection team apply measures within their duties and entitlements as prescribed in Clause 1, Article 117 of the Law on Tax Administration 2019 to ensure the assigned tasks are fulfilled;

- Recommend handling issues related to the tax inspection content;

- Report on the performance of assigned tasks to the chief of the inspectorate and bear responsibility before the law and the chief of the inspection team for the accuracy, truthfulness, and objectivity of the report.

What are cases of tax inspection in Vietnam?

Pursuant to Article 113 of the Law on Tax Administration 2019, tax inspections are conducted in the following cases:

- When there are signs of violations of tax laws.

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

- Based on tax management needs derived from risk-based classification results in tax administration.

- Upon recommendations from the State Audit, conclusions from the State Inspectorate, and other competent agencies.