Who supervises the operations of the Tax Inspectorate in Vietnam?

Who supervises the operations of the Tax Inspectorate in Vietnam?

According to the provision in Clause 1, Article 4 of the Regulation on the supervision of the operations of the Tax Inspectorate, issued in conjunction with Decision 1614/QD-TCT in 2020, the individual who supervises the operations of the Tax Inspectorate (hereinafter referred to as the Tax Inspectorate) is:

- The person who issues the decision for tax inspection;

- The leader of the department directly managing the Head of the Tax Inspectorate;

- The supervision team or the official assigned by the person who issues the decision for tax inspection to oversee the operations of the Tax Inspectorate.

What are principles for apponting supervisors for the operations of the Tax Inspectorate in Vietnam?

The appointment of supervisors for the operations of the Tax Inspectorate is conducted based on the principles outlined in Article 4 of the Regulation on the supervision of the operations of the Tax Inspectorate, issued in conjunction with Decision 1614/QD-TCT in 2020:

- The appointment of supervisors follows the principle that the Head of the supervision team must have a higher or equivalent official grade (or position) compared to the Head of the Tax Inspectorate; or

- The appointment of a supervisor is carried out by the individual assigned by the person who issues the decision for tax inspection to execute the supervision of the operations of the Tax Inspectorate, holding a higher or equivalent official grade (or position) compared to the Head of the Tax Inspectorate.

Who is the supervisor of the Tax Inspectorate's operations in Vietnam? (Image from the Internet)

What are the duties and powers of the supervisor of the Tax Inspectorate's operations in Vietnam?

* For the individual who issues the decision for tax inspection;

The person who issues the decision for tax inspection, based on the scope, scale, nature, and content of the inspection, decides to supervise personally, establish a supervision team, or assign an official within their authority to supervise the operations of the Tax Inspectorate and is responsible for the results of the supervision.

The establishment of a supervision team or the assignment of an official within their authority to supervise the operations of the Tax Inspectorate is authorized by the person who issues the decision for tax inspection to the focal department within their authority to advise and execute.

(According to Article 6 of the Regulation on the supervision of the operations of the Tax Inspectorate, issued in conjunction with Decision 1614/QD-TCT in 2020)

* For the leader of the department directly managing the Head of the Tax Inspectorate

The leader of the department directly managing the Head of the Tax Inspectorate supervises the Head of the Tax Inspectorate in accordance with the regulations on functions, duties, powers, and authority related to administrative management decentralization and the working regulations at Tax Offices at all levels.

(According to Article 6 of the Regulation on the supervision of the operations of the Tax Inspectorate, issued in conjunction with Decision 1614/QD-TCT in 2020)

* For the supervision team, official assigned to supervise

- Require the individual being supervised to execute the tasks outlined in Clause 1, Article 7 of the Regulation issued in conjunction with Decision 1614/QD-TCT in 2020, specifically:

Duties and powers of the supervised individual in the supervision activity

In the supervision activity, the supervised individual has the following duties and powers:

1. Provide promptly, fully, accurately, and objectively information and documents related to the content of supervision as stipulated in Article 8 of this Regulation. Specifically:

a) For inspection activities: Construct and submit the Tax Inspection Plan according to the form number 19/QTTTr (issued in conjunction with Decision No. 2605/QD-TCT dated December 30, 2016, of the Director General of the General Department of Taxation);

For inspection activities: Construct and submit the approved inspection content.

b) Maintain an inspection diary according to the Management, Usage, and Operation Process of the Inspection Diary application;

c) If issuing documents to exercise rights in tax inspection activities, report to the person who issues the decision for tax inspection and send it to the supervision team, official assigned to supervise the operations of the Tax Inspectorate;

d) Other information and documents related to the supervision content as required by the supervisor.

...

- Report directly or in writing to the individual who issues the inspection decision on difficulties, obstacles, or legal violations by the supervised individual (if any) to devise corrective and promptly enforce measures.

- Report to the individual who issues the inspection decision on the supervision results and recommend solutions for correction (if any); be accountable to the individual who issues the inspection decision and before the law for the accuracy of the report content.

- Unauthorized use of information and documents listed under the state secret category related to inspection and supervision activities of the Tax Inspectorate is prohibited.