What are the duties and powers of the State Audit Office of Vietnam in tax administration?

What are the duties and powers of the State Audit Office of Vietnam in tax administration?

Based on Article 21 of the Law on Tax Administration 2019, the specific duties and powers of the State Audit Office of Vietnam are regulated as follows:

[1] Conduct operational audits on tax administration agencies in accordance with the provisions of the law on State Audit Office of Vietnams, tax law, and other relevant legal regulations.

[2] Regarding the recommendations of the State Audit Office of Vietnam related to the fulfillment of tax obligations by taxpayers, the regulations are as follows:

- In cases where the State Audit Office of Vietnam directly audits the taxpayer according to the provisions of the Law on State Audit Office of Vietnam and makes recommendations concerning the taxpayer's obligation to the state budget, the State Audit Office of Vietnam must send the audit minutes or report to the taxpayer. The taxpayer is responsible for implementing the recommendations according to the audit report of the State Audit Office of Vietnam. If the taxpayer disagrees with the recommendations of the State Audit Office of Vietnam, the taxpayer has the right to appeal against the recommendations;

- In cases where the State Audit Office of Vietnam does not directly audit the taxpayer but conducts audits at the tax administration agency, which results in recommendations in the audit report related to the taxpayer's tax obligations, the State Audit Office of Vietnam sends an extract with the recommendations to the taxpayer for execution. The tax administration agency is responsible for organizing the implementation of the State Audit Office of Vietnam's recommendations. If the taxpayer disagrees with the tax obligation, the taxpayer can submit a written proposal to the tax administration agency and the State Audit Office of Vietnam for reconsideration of the tax obligation. Based on the taxpayer's proposal, the State Audit Office of Vietnam takes the lead in cooperating with the tax administration agency to accurately determine the taxpayer's obligations and is responsible according to the legal provisions.

What are the duties and powers of the State Audit Office of Vietnam in tax administration? (Image from the Internet)

What are regulations on risk management in tax administration in Vietnam?

Based on Article 9 of the Law on Tax Administration 2019, the regulations on risk management in tax administration are specified as follows:

[1] Tax authorities apply risk management in taxpayer registration, tax declaration, tax payment, tax debt, enforcement of administrative decisions on tax administration, tax refund, tax inspection, tax audit, management, and use of invoices, vouchers, and other activities in tax administration.

[2] Customs authorities apply risk management in tax declaration, tax refund, non-tax collection, tax inspection, tax audit, and other activities in tax administration.

[3] The application of risk management mechanisms in tax administration includes the collection and processing of information and data related to taxpayers; development of tax administration criteria; evaluation of taxpayer compliance; classification of risk levels in tax administration and the organization of appropriate tax administration measures.

[4] Evaluating taxpayer compliance and classifying risk levels in tax administration are regulated as follows:

- The evaluation of taxpayer compliance is carried out based on a system of criteria, information about the taxpayer's history of operations, compliance with the law, and cooperation with tax authorities in enforcing tax laws and levels of legal violations regarding taxes;

- Classification of risk levels in tax administration is carried out based on taxpayer compliance. During the classification process, tax authorities consider related content, including information about risk signs, signs, and violations in tax administration; information on the operational results of tax authorities and other relevant agencies as stipulated by this Law;

- Tax authorities utilize the evaluation results of taxpayer compliance and the classification results of risk levels in tax administration to implement appropriate tax administration measures.

[5] Tax authorities apply information technology systems to automatically integrate and process data for risk management in tax administration.

[6] The Minister of Finance specifies the criteria for evaluating taxpayer compliance, classifying risk levels, and the application of risk management in tax administration.

What are the rules of tax administration in Vietnam?

Based on Article 5 of the Law on Tax Administration 2019, specific rules of tax administration are regulated as follows:

[1] All organizations, households, business households, and individuals have the obligation to pay taxes as required by the law.

[2] Tax authorities and other state agencies assigned to manage tax collection implement tax administration according to the provisions of this Law and other relevant laws, ensuring openness, transparency, equality, and safeguarding the legal rights and interests of taxpayers.

[3] Agencies, organizations, and individuals are responsible for participating in tax administration in accordance with the law.

[4] Implement administrative reform procedures and apply modern information technology in tax administration; apply tax administration rules according to international practices, including the principle of the essence of operations, transactions determining tax obligations, risk management rules in tax administration, and other appropriate rules based on Vietnam's conditions.

[5] Apply priority measures when implementing tax procedures for exported and imported goods according to the provisions of the law on customs and provisions of the Government of Vietnam.