What is the time limit for tax re-inspection in Vietnam?

What is the time limit for tax re-inspection in Vietnam?

According to Clause 3, Article 120 of the Law on Tax Administration 2019, the regulations are as follows:

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 decider, 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.

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The time limit for tax re-inspection in Vietnam is 02 years from the day on which the initial inspection conclusion is signed.

What is the time limit for tax re-inspection in Vietnam? (Image from the Internet)

What does the tax re-inspection conclusion in Vietnam include?

According to Clause 5, Article 120 of the Law on Tax Administration 2019, the regulations are as follows:

Tax re-inspection

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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.

Referring to Article 119 of the Law on Tax Administration 2019, the regulations are as follows:

Tax inspection conclusion

1. Within 15 days from the receipt of the tax inspection result, the inspection decider 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 decider 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.

The tax re-inspection conclusion in Vietnam includes 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 rights of inspected entities in Vietnam?

According to Clause 1, Article 118 of the Law on Tax Administration 2019, inspected entities have the following rights:

- 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.