What is the time for issuing the tax inspection conclusion in Vietnam?

What is the time for issuing the tax inspection conclusion in Vietnam?

Under Article 119 of the 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, within 15 days from the receipt of the tax inspection result, the inspection decision issuer shall issue a tax inspection conclusion unless the conclusion has to be given by another competent authority.

What is the time for issuing the tax inspection conclusion in Vietnam? (Image from the Internet)

What is the duration for the tax re-inspection in Vietnam?

Under 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.

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.

Thus, the duration for re-inspection is stipulated as follows:

- The tax inspection duration follows the provisions of the Law on Inspection 2022. The inspection duration is calculated as the time for conducting the inspection at the taxpayer's office from the announcement of the inspection decision to the end of the inspection at the taxpayer's office.

- If necessary, the tax inspection decision issuer may extend the duration for tax inspection according to the provisions of the Law on Inspection 2022. The extension period is decided by the tax inspection decision issuer.

What are the cases of tax inspection in Vietnam?

According to Article 113 of the Law on Tax Administration 2019 regarding cases for tax inspection:

- A tax offence is suspected.

- The inspection is necessary to settle a complaint or implement anti-corruption measures.

- The inspection is necessary for tax administration on the basis of classification of risks in tax administration.

- The inspection is requested by State Audit Office of Vietnam, State inspectorate or another competent authority.