What are rights of tax inspected entities in Vietnam?

What are rights of tax inspected entities in Vietnam?

According to Article 118 of the Law on Tax Administration 2019, the following is stipulated:

Rights and obligations of tax inspected entities

1. Tax inspected entities have the following rights:

a) To provide explanations on issues related to the content of the tax inspection;

b) To file complaints regarding decisions and actions of the person issuing the inspection decision, the head of the inspection team, or members of the inspection team during the inspectioning process; to file complaints regarding the inspection conclusion, post-inspection handling decisions according to the law on complaints; while awaiting complaint resolution, the complainant must still comply with those decisions;

c) To receive the tax inspection minutes and request clarification of the content of the tax inspection minutes;

d) To refuse to provide information and documents that are not related to the content of the tax inspection, information, and documents classified as state secrets, unless otherwise stipulated by law;

dd) To request compensation for damages according to the law;

e) To report legal violations of the head of the tax administration agency, head of the tax inspection team, and members of the tax inspection team according to the law.

2. Tax inspected entities have the following obligations:

a) To comply with the tax inspection decisions;

b) To provide promptly, fully, and accurately the information and documents requested by the person issuing the inspection decision, the head of the inspection team, and members of the inspection team, and to be legally responsible for the accuracy and truthfulness of the information and documents provided;

c) To fulfill the requests, recommendations, tax inspection conclusions, handling decisions of the person issuing the inspection decision, the head of the inspection team, members of the inspection team, and competent state agencies;

d) To sign the tax inspection minutes.

Thus, tax inspected entities have the following rights:

- To provide explanations on issues related to the content of the tax inspection;

- To file complaints regarding decisions and actions of the person issuing the inspection decision, the head of the inspection team, or members of the inspection team during the inspectioning process; to file complaints regarding the inspection conclusion, post-inspection handling decisions according to the law on complaints; while awaiting complaint resolution, the complainant must still comply with those decisions;

- To receive the tax inspection minutes and request clarification of the content of the tax inspection minutes;

- To refuse to provide information and documents that are not related to the content of the tax inspection, information, and documents classified as state secrets, unless otherwise stipulated by law;

- To request compensation for damages according to the law;

- To report legal violations of the head of the tax administration agency, head of the tax inspection team, and members of the tax inspection team according to the law.

What are rights of tax inspected entities in Vietnam?

What are the duties of tax inspection deciders in Vietnam?

According to Article 116 of the Law on Tax Administration 2019, the tax inspection decider has the following duties and authorities:

- To direct, inspect, and supervise the tax inspection team to ensure they comply with the inspection content and tax inspection decision;

- To request the inspection entity to provide information, documents, reports in writing, and explanations on issues relating to the content of the tax inspection; to request agencies, organizations, and individuals who have information and documents related to the tax inspection to provide such information and documents;

- To call for appraisal on issues related to the content of the tax inspection;

- To temporarily suspend or suggest to a competent person to suspend actions when they believe those actions cause significant harm to the state's interests and lawful rights and interests of agencies, organizations, and individuals;

- To issue handling decisions within their authority or recommend competent persons to handle inspection results and urge the implementation of handling decisions regarding the tax inspection;

- To resolve complaints and denunciations related to the responsibility of the head of the tax inspection team and other members of the tax inspection team;

- To dismiss or replace the head of the inspection team or inspection team members when they do not meet the requirements and tasks of the inspection or commit legal violations or when it is found that the head of the inspection team or inspection team members have connections with the inspection entity or for other objective reasons, making it impossible for them to carry out their inspection tasks;

- To conclude on the content of the tax inspection;

- To transfer the case file of legal violations to the investigating agency when there are signs of a crime, while also notifying the same-level Procuracy in writing;

- To apply measures as stipulated in Articles 121, 122, and 123 of the Law on Tax Administration 2019;

- To request the financial institution where the inspection entity has an account to freeze that account to serve the inspection when there is a basis for believing that the inspection entity is dispersing assets or not executing the decision to recover money and assets by the Head of the State inspection Inspectorate, the Head of the agency assigned to perform sectoral inspection functions, or the Head of the state management agency.

What are the main contents that must be included in the tax inspection decision in Vietnam?

Based on Clause 2, Article 114 of the Law on Tax Administration 2019, the tax inspection decision must include the following main contents:

- The legal basis for conducting the tax inspection;

- The object, content, and scope of the tax inspection;

The time limit for conducting the tax inspection;

- The head of the tax inspection team and members of the tax inspection team.