What are the obligations to provide information of the inspected entity in Vietnam?

What are the obligations to provide information of the inspected entity in Vietnam?

Based on Article 118 of the Law on Tax Administration 2019 stipulated as follows:

Rights and obligations of inspected entities

1. inspected entities have the following rights:

a) Explain issues related to tax inspection content;

b) Appeal decisions, actions of the person who made the inspection decision, head of the inspection team, members of the inspection team during the inspection process; appeal inspection conclusions, post-inspection handling decisions according to the law on complaints; while waiting for the complaint to be resolved, the complainant must still comply with these decisions;

c) Receive tax inspection minutes and request explanations of the content of the tax inspection minutes;

d) Refuse to provide information and documents not related to the content of the tax inspection, information, documents classified as state secrets, except in cases where the law provides otherwise;

e) Request compensation for damages according to law;

f) Denounce law violations of the head of the tax administration agency, the head of the tax inspection team, and members of the tax inspection team according to the law.

2. inspected entities have the following obligations:

a) Comply with tax inspection decisions;

b) Provide promptly, fully, and accurately the information, documents required by the person who made the inspection decision, head of the inspection team, and members of the inspection team and be legally responsible for the accuracy, truthfulness of the information, documents provided;

c) Implement the requirements, recommendations, conclusions of the tax inspection, handling decisions of the person making the inspection decision, head of the inspection team, members of the inspection team, and competent state agencies;

d) Sign the tax inspection minutes.

One of the obligations of the inspected entity is to provide promptly, fully, and accurately the information, documents required by the person who made the inspection decision, head of the inspection team, members of the inspection team and be legally responsible for the accuracy, truthfulness of the information, documents provided.

What are the obligations to provide information of the inspected entity in Vietnam? (Image from the Internet)

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

According to Article 116 of the Law on Tax Administration 2019 stipulating the duties and powers of the tax inspection decider include:

- Direct, check, supervise the tax inspection team to carry out the inspection content and decision properly;

- Request the inspection object to provide information, documents, written reports, and explanations related to the tax inspection content; request agencies, organizations, individuals with information, documents related to the tax inspection content to provide those information, documents;

- Request expertise regarding issues related to the tax inspection content;

- Temporarily suspend or propose competent persons to suspend activities deemed to cause serious harm to state interests, legitimate rights and interests of agencies, organizations, individuals;

- Make or propose competent persons to handle inspection results, urge the implementation of tax inspection handling decisions;

- Resolve complaints, denunciations related to the responsibilities of the head of the tax inspection team, other members of the tax inspection team;

- Suspend, replace the head and members of the inspection team if they do not meet the inspection requirements, duties or commit legal violations, or if the head or members are found to be related to the inspection object or other objective reasons make it impossible to carry out the inspection duties;

- Conclude on the tax inspection content;

- Transfer case files with signs of criminal violation to investigative agencies if criminal signs are detected and simultaneously notify the same-level procuracy in writing;

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

- Request credit institutions where the inspection object has an account to freeze such accounts for inspection purposes when there is a basis to believe the inspection object is dispersing assets, not complying with money and asset recovery decisions by the head of state inspection agencies, heads assigned to perform specialized inspection functions, or heads of state management agencies.

Which agency has the authority to issue tax inspection decisions in Vietnam?

Based on Article 114 of the Law on Tax Administration 2019 regulation on tax inspection decisions as follows:

Tax Inspection Decision

1. Heads of tax administration agencies at all levels have the authority to issue tax inspection decisions.

2. A tax inspection decision must contain the following main contents:

a) Legal basis for tax inspection;

b) Object, content, scope, tax inspection tasks;

c) Duration of the tax inspection;

d) Head of the tax inspection team and members of the tax inspection team.

3. The tax inspection decision must be sent to the inspection object no later than 3 working days from the date of signing.

4. The tax inspection decision must be published no later than 15 days from the date of making the tax inspection decision.

From the above regulations, it can be seen that the agency authorized to issue tax inspection decisions is the head of tax administration agencies at all levels.