What should be included in the conclusion of a re-inspection in tax inspection in Vietnam?

What should be included in the conclusion of a re-inspection in tax inspection in Vietnam?

Pursuant to Clause 5, Article 120 of the Law on Tax Administration 2019, it is stipulated as follows:

Re-inspection in tax inspection

…

5. The conclusion of the re-inspection and its disclosure are stipulated as follows:

a) The re-inspection conclusion is carried out according to the provisions of Article 119 of this Law. The content of the re-inspection conclusion must clearly determine the nature and extent of the violation, the causes, and the responsibility of the agency, organization, or individual that conducted the inspection, concluded the inspection, and proposed handling measures.

Within 15 days from the date of signing the re-inspection conclusion, the person who issues the re-inspection decision must send the re-inspection conclusion to the head of the state management agency at the same level, and the higher-level state inspection agency;

b) The disclosure of the re-inspection conclusion is carried out according to the law on inspection.

Referring to Article 119 of the Law on Tax Administration 2019, it is stipulated as follows:

Tax inspection conclusion

1. No later than 15 days from the date of receiving the tax inspection result report, except for cases where the inspection conclusion content must wait for the professional conclusion of a competent agency or organization, the person who issues the tax inspection decision must have a written tax inspection conclusion. The tax inspection conclusion must include the following main contents:

a) Evaluate the implementation of tax law by the inspection subject within the scope of the tax inspection content;

b) Conclude on the content subject to tax inspection;

c) Clearly determine the nature and extent of violations, causes, and responsibility of agencies, organizations, or individuals committing violations;

d) Handle within the authority or propose competent persons to handle administrative violations according to the law.

2. During the process of issuing the conclusion document, decision making, the person who issues the inspection decision has the right to require the chief of the inspection team, members of the inspection team to report, require the inspection subject to explain to further clarify necessary issues serving the conclusion and decision making.

The re-inspection conclusion in tax inspection includes the following main contents:

- Evaluate the implementation of tax law by the inspection subject within the scope of the tax inspection content;

- Conclude on the content subject to tax inspection;

- Clearly determine the nature and extent of violations, causes, and responsibility of agencies, organizations, or individuals committing violations;

- Handle within the authority or propose competent persons to handle administrative violations according to the law.

What should be included in the conclusion of a re-inspection in tax inspection in Vietnam? (Image from the Internet)

What are the rights of tax inspected entities in Vietnam?

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

- Explain issues related to the tax inspection content;

- File complaints about decisions, actions of the person who issues the inspection decision, the head of the inspection team, members of the inspection team during the inspection process; file complaints about the inspection conclusion, the post-inspection handling decision according to the law on complaints; while waiting for complaint resolution, the complainant must still adhere to those decisions;

- Receive the tax inspection minutes and request an explanation of the content of the tax inspection minutes;

- Refuse to provide information or documents not related to the tax inspection content, information, documents that are state secrets, unless otherwise provided by law;

- Request compensation for damages according to the law;

- Accuse the legal violations by 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.

Which entity is authorized to issue a tax inspection decision in Vietnam?

According to Article 114 of the Law on Tax Administration 2019, it is stipulated as follows:

Tax inspection decision

1. The head of the tax administration agency at all levels is authorized to issue tax inspection decisions.

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

a) Legal basis for conducting a tax inspection;

b) Subject, content, scope, and tasks of the tax inspection;

c) Duration of the tax inspection;

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

3. No later than 3 working days from the date of signing, the tax inspection decision must be sent to the inspected subject.

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

Thus, the head of the tax administration agency at all levels is authorized to issue tax inspection decisions.