When is the search of a document relevant to tax evasion are hidden carried out in Vietnam?

When is the search of a document relevant to tax evasion are hidden carried out in Vietnam?

Based on Clause 2, Article 123 of the Law on Tax Administration 2019, the regulation is as follows:

Search of storage locations for documents and materials relevant to tax evasion

1. The head of the tax administration authority decides to search the storage locations for documents and materials relevant to tax evasion. In cases where the storage location is a residence, written consent from an authorized person is required as per legal provisions.

2. The search is conducted when there is evidence of stored documents and materials relevant to tax evasion.

3. A search must be conducted in the presence of the owner and witnesses. If the owner is absent and the search cannot be delayed, a representative of the local government and two witnesses must be present.

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Thus, according to the above provision, a search of storage locations for documents and materials is only conducted when there is sufficient evidence that these documents and materials are relevant to tax evasion and must be decided by the head of the tax administration authority. If the storage location is a private residence, written consent from an authorized person as per legal provisions is required.

Note:

Every case of searching storage locations for documents and materials relevant to tax evasion requires a written decision and a record must be made. The decision and record of the search must be handed to the owner of the searched location.

When is the search of a document relevant to tax evasion are hidden carried out in Vietnam? (Image from the Internet)

What are regulations on the impoundment of documents relevant to tax evasion in Vietnam?

According to Article 122 of the Law on Tax Administration 2019, specific regulations on the impoundment of documents relevant to tax evasion are as follows:

[1] The head of the tax administration authority and the tax inspection team leader decide on the impoundment of documents and materials relevant to tax evasion.

[2] The impoundment of documents and materials relevant to tax evasion is applied when it is necessary to verify evidence for a decision or to immediately prevent the act of tax evasion.

[3] During a tax inspection, if the inspected subject shows signs of destroying or dispersing documents and materials relevant to tax evasion, the tax inspection team leader executing the task has the right to temporarily seize those documents and materials. Within 24 hours after the seizure, the tax inspection team leader must report to the head of the tax administration authority to issue a decision on the seizure of documents and materials. Within 8 working hours from the receipt of the report, the authorized person must review and decide on the seizure. If the authorized person disagrees with the seizure, the tax inspection team leader must return the documents and materials within 8 working hours from the time the authorized person disagrees.

[4] A record of the impoundment must be made when seizing documents and materials relevant to tax evasion. The seizure record must clearly state the name, quantity, and type of the documents and materials; the signatures of the person executing the seizure and the person managing the violating documents and materials. The person issuing the seizure decision is responsible for safeguarding the seized documents and materials and is legally accountable if these documents and materials are lost, sold, substituted, or damaged.

If the documents and materials need to be sealed, the sealing must be done immediately in the presence of the owner of the documents and materials. If the owner is absent, the sealing must be done in the presence of a family representative or organizational representative and a representative of the local government, along with witnesses.

[5] Seized materials such as Vietnamese currency, foreign currency, gold, silver, precious stones, precious metals, and items under special management must be preserved in accordance with the law; perishable goods and items should be immediately recorded and sold to avoid damage. The proceeds must be deposited into a temporary account at the State Treasury to ensure sufficient tax payment, late payment charges, and fines.

[6] Within 10 working days from the date of seizure, the person issuing the seizure decision must handle the seized documents and materials as per the measures in the decision or return them to the individual or organization if confiscation is not applied. The duration for the impoundment can be extended for complex cases that require verification but must not exceed 60 days from the date of seizure. The extension of the seizure duration must be decided by the authorized person specified in Clause 1 of this Article.

[7] The tax administration authority must provide one copy each of the seizure decision, the seizure record, and the decision on handling documents and materials relevant to tax evasion to the organization or individual whose documents and materials are seized.

Who has the authority to request information provision relevant to tax evasion in Vietnam?

Based on Clause 1, Article 121 of the Law on Tax Administration 2019, specific regulations on collecting information relevant to tax evasion are as follows:

Collecting information relevant to tax evasion

1. The head of the tax administration authority has the right to request agencies, organizations, and individuals with information relevant to tax evasion to provide information in writing or answer directly.

2. In cases where information is requested in writing, the agency, organization, or individual is responsible for providing the information with the correct content, deadline, and address as requested and is responsible for the accuracy and truthfulness of the provided information. If the information cannot be provided, a written response stating the reason must be given.

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Thus, the right to request the provision of information relevant to tax evasion belongs to the head of the tax administration authority.