What is the Plan for inspection for Hanoi Department of Taxation and 10 affiliated units in Q3 2025?

What is the Plan for inspection for Hanoi Department of Taxation and 10 affiliated units in Q3 2025?

On February 19, 2025, the People's Committee of Hanoi City issued Plan 51/KH-UBND...Download regarding the inspection of the implementation of law enforcement on handling administrative violations in the field of taxation within Hanoi city.

In Subsection 1, Section 1 of Plan 51/KH-UBND, the organization of this inspection by the People's Committee of Hanoi City aims at the following purposes:

- To review and evaluate the enforcement of law regarding the punishment of administrative violations in the field of taxation at certain agencies and units within the City; to identify limitations, obstacles, inadequacies, errors, and violations in the enforcement of law on handling administrative violations to promptly rectify, address, and correct.

- To prevent and stop violations in the enforcement of law regarding the punishment of administrative violations in the field of taxation; to strengthen administrative discipline and order in organizing the enforcement and application of law to ensure the effective implementation of law on handling administrative violations.

- To identify legal provisions that are inconsistent, uncoordinated, or not suitable with practical situations to promptly recommend amendments, supplements, abolitions, or the issuance of new legal documents concerning the handling of administrative violations in the field of taxation or other related legal documents.

The subjects of the inspection include:

- Ba Dinh District Tax Department

- Hoan Kiem District Tax Department

- Cau Giay District Tax Department

- Dong Da District Tax Department

- Dong Anh District Tax Department

- Dan Phuong District Tax Department

- Hoai Duc District Tax Department

- Gia Lam District Tax Department

- Long Bien District Tax Department

- Thach That - Quoc Oai Regional Tax Department

In cases where the inspected agencies undergo changes in names or organizations due to mergers, restructuring, or streamlining according to the directions of superior authorities, the entities to be inspected are the new units that inherit the rights and obligations of the merged entities.

- The inspection is scheduled for the third quarter of 2025. The inspection period covers from January 1, 2024, to December 30, 2024.

For more details on Plan 51/KH-UBND...Download

What is the Plan for inspection for Hanoi Department of Taxation and 10 affiliated units in Q3 2025? (Image from Internet)

What is the content of the inspection of Hanoi Department of Taxation and 10 affiliated units?

In Subsection 1, Section 1 of Plan 51/KH-UBND...Download, regulations on the inspection content of Hanoi Department of Taxation and 10 affiliated units include the following:

(1) State management of law enforcement concerning the punishment of administrative violations in the field of taxation:

- Directive and management work; the construction and implementation progress, and results of organizing the enforcement of law on handling administrative violations in the field of taxation at the locality, management field;

- The issuance situation of legal documents related to handling administrative violations, overall monitoring results of law enforcement on handling administrative violations in the field of taxation;

- Dissemination, training, fostering, and professional guidance work;

- The allocation of resources and other conditions to ensure the enforcement of law on handling administrative violations in the field of taxation; the total number of individuals with authority to handle administrative violations per position at agencies, units;

- The implementation of statistical policies and reports on handling administrative violations;

- The settlement of complaints and denunciations in handling administrative violations;

- The execution of responsibilities by the heads of agencies and units in organizing and applying the law on handling administrative violations, and other relevant laws concerning the handling of administrative violations in the field of taxation.

(2) The application of law on handling administrative violations in the field of taxation:

- The total number of detected violations; the total number of administrative violation cases; the number of cases referred to criminal proceedings agencies for criminal charges; the number of cases criminal proceedings agencies referred for administrative penalty;

- The implementation of legal provisions regarding authority, procedures for making administrative violation records, and issuing administrative penalties decisions, decisions to confiscate administrative violation exhibits and means, decisions to apply remedial measures in cases where no administrative penalties decision is issued, and decisions to enforce the execution of administrative penalties decisions;

- The situation and results of executing administrative penalties decisions, confiscation of administrative violation exhibits and means, and applying remedial measures in cases where no administrative penalties decision is issued, and enforcing the execution of administrative penalties decisions;

- The execution of legal provisions concerning testimonies;

- The execution of legal provisions regarding authority, procedures for applying preventive measures and ensuring the handling of administrative violations;

- The management of revenue collected from administrative penalties, and vouchers for fine payment;

- The storage of administrative penalties records.

What is the purpose of tax inspection at the headquarters of the tax authority in Vietnam?

According to Clause 1, Article 109 of the Tax Administration Law 2019, the purpose of tax inspection at the headquarters of the tax authority is regulated as follows:

(1) Tax inspections at the headquarters of the tax authority are conducted concerning tax dossiers as follows:

- Tax inspections at the tax authority's headquarters aim to evaluate the completeness and accuracy of the information, vouchers in the tax dossier, and taxpayers' adherence to tax laws. Tax officials assigned to conduct tax inspections base on the tax risk level from the classified tax dossiers sourced from the information technology database or as directed by the head of the tax agency to analyze the tax dossiers according to tax risk levels to propose an inspection plan at the tax agency's headquarters or handling according to Clause 2, Article 109 of the Tax Administration Law 2019;

- Tax inspections at the headquarters of the customs agency are conducted to verify, cross-check, and compare the contents in the tax dossier with related information, documents, legal provisions on taxation, and the actual inspection results of goods when necessary for export-import goods. Post-clearance audits at the customs agency's headquarters are carried out according to customs laws.

(2) The handling of tax inspection results at the headquarters of the tax authority is regulated as follows:

- In the case of violations found during customs procedures leading to tax shortfall or evasion, taxpayers must pay full tax and be penalized according to this Law and other related legal provisions;

- In cases where the tax dossier has contents needing clarification concerning the payable tax amount, tax exempt amount, tax reduction amount, remaining deductible tax carried forward, refundable tax amount, or non-collected tax amount, the tax authority notifies the taxpayer to explain or supplement information, documents.

In cases where the taxpayer has explained and supplemented information, documents proving the declared tax amount is correct, the tax dossier is accepted; if there is insufficient basis to prove the declared tax amount is correct, the tax authority requests the taxpayer to submit a supplementary declaration.

In cases where the taxpayer neither explains, supplements information and documents nor submits a supplementary tax dossier within the deadline as notified by the tax authority or provides incorrect explanations, supplementary tax declarations, the head of the tax authority decides the payable tax amount or issues a decision to conduct a tax inspection at the taxpayer's headquarters or uses it as a basis to develop an inspection and audit plan according to risk management principles in tax administration.