Who receives the re-inspection conclusion in tax inspection in Vietnam?

Who receives the re-inspection conclusion in tax inspection in Vietnam?

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

Re-inspection in tax inspection

...

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

a) The re-inspection conclusion is conducted according to the provisions of Article 119 of this Law. The content of the re-inspection conclusion must clearly define the nature, extent of the violation, cause, and responsibility of the agency, organization, or individual that conducted the inspection and inspection conclusion, and propose measures for handling.

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

b) The public disclosure of the re-inspection conclusion is conducted according to the provisions of the law on inspection.

The individual making 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 within 15 days from the date of signing the re-inspection conclusion.

Who receives the re-inspection conclusion in tax inspection in Vietnam? (Image from Internet)

What are the duties and rights of the tax inspection deciders in Vietnam?

According to Article 116 of the 2019 Law on Tax Administration, the duties and rights of the tax inspection deciders include:

- Direct, inspect, and supervise the tax inspection team to carry out the correct content and tax inspection decision;

- Request the inspected entity to provide information, documents, written reports, explanations on matters related to the tax inspection content; request agencies, organizations, or individuals with information or documents related to the tax inspection content to provide such information or documents;

- Call for assessment on issues related to the tax inspection content;

- Temporarily suspend or propose to the competent authority to suspend actions that may cause serious harm to the interests of the State, the rights, and legitimate interests of agencies, organizations, or individuals;

- Decide on or propose the competent authority to handle the inspection results, urge the implementation of the handling decision regarding tax inspection;

- Resolve complaints and denunciations related to the responsibility of the head of the tax inspection team and other members of the tax inspection team;

- Suspend or replace the head or members of the inspection team when they do not meet the requirements, duties of inspection or when they violate the law or when it is discovered that the head or members of the inspection team are related to the inspected entity or other objective reasons that prevent them from carrying out inspection duties;

- Conclude on tax inspection content;

- Forward the case file with legal violations to the investigative agency upon detecting criminal signs and simultaneously notify in writing to the Procuracy at the same level;

- Apply measures stipulated in Articles 121, 122, and 123 of the 2019 Law on Tax Administration;

- Request the credit institution where the inspected entity has an account to freeze that account to serve the inspection, if there is evidence that the inspected entity is dissipating assets, failing to execute decisions on reclaiming money, assets by the Head of the State Inspectorate, Head of the specialized inspection function agency, or the Head of the state management agency.

What are the obligations of inspected entities in information provision in Vietnam?

Pursuant to Clause 1, Article 118 of the 2019 Law on Tax Administration stipulates as follows:

Rights and Obligations of inspected entities

...

2. The inspected entity has the following obligations:

a) Comply with the tax inspection decision;

b) Promptly, fully, and accurately provide information and documents as requested by the person making the inspection decision, head of the inspection team, members of the inspection team, and is responsible before the law for the accuracy and truthfulness of the information and documents provided;

c) Implement requests, recommendations, conclusions of the tax inspection, and handling decisions of the person making the inspection decision, head of the inspection team, members of the inspection team, and competent state agencies;

d) Sign the inspection minutes.

One of the obligations of the tax inspection subject is to promptly, fully, and accurately provide information and documents as requested by the person making the inspection decision, head of the inspection team, members of the inspection team, and to be responsible before the law for the accuracy and truthfulness of the information and documents provided.