What are the cases of tax re-inspection in Vietnam?

What are the cases of tax re-inspection in Vietnam?

Pursuant to Article 120 of the Law on Tax Administration 2019:

Re-inspection

1. The following persons are entitled to decide re-inspection in case violations of law are suspected after a conclusion has been given:

a) Chief Inspector of the Ministry of Finance, at the request of the Minister of Finance, shall decide reinsertion of the cases concluded by the Director of the General Department of Taxation or Customs within the management of the Ministry of Finance;

b) The Director of the General Department of Taxation or Customs shall decide re-inspection of the cases concluded by Directors of Provincial Departments;

b) The Director of a Provincial Department shall decide re-inspection of the cases concluded by Directors of Departments of the districts in the same province;

d) The decision on re-inspection shall have the contents specified in Article 114 of this Law. Within 03 working days from the day on which such decision is signed, the issuer shall send it to the inspected entity. The decision on re-inspection shall be announced within 15 days from the day on which it is signed. Such announcement shall be recorded in writing by the inspectorate.

2. A re-inspection shall be carried out in the following cases:

a) There are serious violations against the inspection procedures;

b) Mistakes were made when giving the initial conclusion;

c) The conclusion is contrary to the evidence collected during the initial inspection, or there are signs of high risks according to the risk assessment criteria;

d) The inspection decision issuer, the chief or member of the inspectorate deliberately falsifies the documents or gives a conclusion against the law;

dd) It is suspected that serious violations of law committed by the inspected entity were not discovered during the initial inspection.

3. Time limit and duration of re-inspection:

a) A re-inspection must not be carried out after 02 years from the day on which the initial inspection conclusion is signed;

b) The duration of a re-inspection is specified in Article 115 of this Law.

4. During the re-inspection, the inspection decision issuer, the chief and members of the inspectorate have the duties and entitlements specified in Article 116 an Article 117 of this Law.

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Thus, a tax re-inspection shall be carried out in the following cases:

- There are serious violations against the inspection procedures;

- Mistakes were made when giving the initial conclusion;

- The conclusion is contrary to the evidence collected during the initial inspection, or there are signs of high risks according to the risk assessment criteria;

- The inspection decision issuer, the chief or member of the inspectorate deliberately falsifies the documents or gives a conclusion against the law;

- It is suspected that serious violations of law committed by the inspected entity were not discovered during the initial inspection.

What are the cases of tax re-inspection in Vietnam? (Image from the Internet)

Which entities receive the tax re-inspection conclusion in Vietnam?

Pursuant to Clause 5 Article 120 of the Law on Tax Administration 2019:

Re-inspection

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5. The re-inspection conclusion shall be given and announced as follows:

a) The re-inspection conclusion shall be given in accordance with Article 119 of this Law. The conclusion shall specify the nature and severity of the violations, reasons for violations, responsibility of the inspecting entities, the conclusion and proposals.

Within 15 working days from the day on which the re-inspection conclusion is signed, it must be sent to the heads of the same-level and superior regulatory authorities;

b) The re-inspection conclusion shall be announced in accordance with inspection laws.

The tax re-inspection decision issuer must send the re-inspection conclusion to the heads of the same-level and superior regulatory authorities within 15 working days from the day on which the re-inspection conclusion is signe.

What are the obligations of the tax-inspected entities in providing information in Vietnam?

Under Clause 2 Article 118 of the Law on Tax Administration 2019 :

Rights and obligations of inspected entities

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2. The inspected entity has the responsibility to:

a) Comply with the tax inspection decision;

b) Fully and accurately provide information and documents requested by the tax inspection decider, the chief or member of the inspectorate and take legal responsibility for the accuracy of the information and documents provided;

c) Comply with requests, conclusions and handling decisions of the inspection decider, the chief and member of the inspectorate, and competent authorities;

d) Sign the inspection record.

Thus, one of the obligations of tax-inspected entities is to fully and accurately provide information and documents requested by the tax inspection decider, the chief or member of the inspectorate and take legal responsibility for the accuracy of the information and documents provided.