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

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

Under Article 119 Law on Tax Administration 2019:

Tax inspection conclusion

1. Within 15 days from the receipt of the tax inspection result, the inspection decision issuer shall issue a conclusion unless the conclusion has to be given by another competent authority. The conclusion shall contain:

a) Assessment of the inspected entity’s compliance to tax laws;

b) Draw a conclusion about the inspected contents;

c) The nature and severity of the violations, reasons, responsibility of the violators;

d) Actions taken or penalties to be imposed by a competent person as prescribed by law.

2. The inspection decision issuer is entitled to request the chief and members of the inspectorate to submit reports; request the inspected entity to provide explanation before giving the conclusion or making the post-inspection decision.

Thus, the tax inspection conclusion must include the following main contents:

- Assessment of the inspected entity’s compliance to tax laws;

- Draw a conclusion about the inspected contents;

- The nature and severity of the violations, reasons, responsibility of the violators;

- Actions taken or penalties to be imposed by a competent person as prescribed by law.

What are the major contents of the tax inspection conclusion in Vietnam? (Image from the Internet)

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

According to Article 116 of Law on Tax Administration 2019, the duties and entitlements of tax inspection decision issuers in Vietnam include:

- Instruct and supervise the inspectorate’s implementation of the tax inspection decision;

- Request the inspected entity to provide information, documents, reports and explanation for relevant issues; request other organizations and individuals to provide relevant information and documents they have;

- Request professional opinions on the issuers relevant to the content of the inspection;

- Order suspension or request a competent person to order suspension of an operation if it is deemed to cause material damage to interests of the State, the lawful rights and interests of other organizations and individuals;

- Take actions or request a competent person to take actions and supervise the implementation of such actions;

- Settle complaints (if any) against the chief and members of the inspectorate;

- Suspend or replace the chief or member of the inspectorate if he/she fails to satisfy the requirements for participation in the inspection, commits violations of law or is found related to the inspected entity, or cannot participate in the inspection for other reasons;

- Draw a conclusion about the inspection;

- Trance the case to a criminal investigation authority if a criminal offence is suspected, and send a written notice to the People’s Procuracy at the same level;

- Implement the measures specified in Article 121, 122 and 123 of Law on Tax Administration 2019;

- Request credit institutions where the inspected entity opens their accounts to freeze such accounts if there are reasonable grounds for suspecting that the inspected entity attempts to liquidate their assets in a manner that defies the competent authority’s decision to confiscate money or assets.

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

According to Article 118 of the Law on Tax Administration 2019, the rights and obligations of inspected entities include:

- The inspected entity has the right to:

+ Provide explanation for the issues relevant to the content of the inspection;

+ File complaints against the decisions and actions made by the inspection decider, the chief or member of the inspectorate during the inspection; file complaints against the conclusion or post-inspection decision in accordance with regulations of law on complaints; the post-inspection decision still has to be implemented while the complaint is being handled;

+ Receive the inspection record and request explanation for the contents thereof;

+ Refuse to provide information and documents that are not relevant to the inspection; information and documents that are state secrets, unless otherwise prescribed by law;

+ Claim damages in accordance with law;

+ Report violations committed by the head of the tax authority, the chief or member of the inspectorate in accordance with law.

- The inspected entity has the responsibility to:

+ Comply with the tax inspection decision;

+ 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;

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

+ Sign the inspection record.