Strengthening Tax Invoice Audit, VAT Refund, Completing the Tax Inspection and Audit Plan of 2022 before April 29, 2023?
General Department of Taxation Requests Completion of 2022 Tax Inspection and Audit Plans by April 29, 2023?
This is among the 09 key tasks that the General Department of Taxation requests the Tax Departments to implement as stated in Official Dispatch 586/TCT-TTKT in 2023. To be specific:
Complete the remaining and unfinished tax inspection and audit plans of 2022 before April 29, 2023.
Simultaneously, immediately implement the tax inspection and audit plan for 2023, approved by the General Department of Taxation according to Decision 1960/QD-TCT in 2022. The Tax Departments should proactively plan implementation, assign targets to strive to complete tax inspection and audit tasks linked with the evaluation of emulation and rewards to each official and each tax inspection and audit unit.
- Apply the principle of risk management in tax inspection and audit: Use high-risk criteria in planning combined with tax sector information and data sources and information collected from third parties to analyze risk factors, thereby determining the focus of tax inspections and audits. Develop flexible implementation plans for tax inspections and audits, enhance information and data exchange for tax inspection and audit work through electronic transactions between tax agencies and taxpayers.
- Direct strictly and seriously in entering the results of tax inspection and audit into the inspection and audit support application (TTR) monthly to promptly have data for regular and ad hoc reports.
- Perform electronic diary logging properly and in accordance with the progress of inspection and audits; Enhance supervision of the Tax Inspection Team’s activities to ensure compliance with laws, tax inspection and audit procedures, ethical standards, and codes of conduct for tax officials, as well as the discipline of Team Leaders, Deputy Team Leaders, and members of the inspection and audit team.
- Expedite promptly the recovery of taxes, fines through inspection, and audit into the State budget.
Ensure 100% of inspections and audits comply with the Law on Tax Administration, Law on Inspection, Tax Inspection Procedures, and Tax Audit Procedures.
When conducting tax inspections, promptly update the steps prescribed in Circular 06/2021/TT-TTCP dated October 01, 2021, of the Government Inspectorate of Vietnam from the information and document collection phase for inspection preparation to the conclusion of the inspection.
Enhance tax invoice, VAT refund checks, complete 2022 tax inspection and audit plans by April 29, 2023?
General Department of Taxation Requests Enhancement of Tax Invoice, VAT Refund Inspections?
The General Department of Taxation requests the Tax Departments to focus on enhancing tax inspections and audits through Official Dispatch 586/TCT-TTKT in 2023. To be specific:
(1) Enhance tax inspections and audits in the field of invoices:
- The Tax Departments should immediately implement the risk assessment criteria set issued in Decision 78/QD-TCT dated February 02, 2023, of the General Department of Taxation to evaluate the management and use of invoices. On this basis, review and assess to determine enterprises with high-risk signs in invoice utilization for inspecting invoice violations (if any); and conduct focused supervision, implement inspection and audit measures according to regulations (focusing on risk factors, and inspecting warehouses, transportation, storage, assets, etc.).
(2) Enhance VAT refund inspections and audits, evaluate and classify risks of refund dossiers to inspect 100% within one year (from the refund time) for high-risk dossiers.
Conduct post-refund inspections for VAT refund dossiers that fall within the refund scope of the year and check previously refunded dossiers in accordance with clause 1 Article 77 of the Law on Tax Administration 2019.
(3) Enhance tax inspections and audits for enterprises operating in e-commerce and digital platform businesses.
(4) Enhance tax inspections and audits for:
+ Enterprises with associated transactions focusing on enterprises with foreign investments that incur losses or have low business results compared to peers in the area;
+ Enterprises with large-value related transactions enjoying tax incentives;
+ Enterprises with simple business functions such as contract manufacturing, processing, assembling in sectors like electronics, textiles, footwear, etc., but with low profits;
+ Enterprises with significant internal service provision fees, royalties, etc., from related parties.
Urgently Implement Measures Against Tax Evasion, Tax-Related Crimes, Tax Officials' Conduct During Inspections?
This is an emphasized task by the General Department of Taxation at Official Dispatch 586/TCT-TTKT in 2023, requesting the Tax Departments to seriously and urgently implement. To be specific:
(1) Urgently review, inspect tax declaration dossiers of enterprises and individuals engaged in real estate business, especially those who have opened sales but not publicly disclosed; real estate projects for consumption like social housing, office leasing, production-serving properties, industrial properties; enterprises with real estate project transfers.
If a high tax risk is identified, supplement the inspection and audit plan to conduct inspections at the taxpayer's headquarters; audit at the Tax Department's office.
(2) Urgently and strictly implement measures to promptly execute directives on tax inspections and audits from the General Department of Taxation; recommendations and conclusions of the State Audit, the Government Inspectorate of Vietnam; plans, and action programs of the National Steering Committee 389, Ministry of Finance Steering Committee 389...
For difficult and entangled cases in implementation, the Tax Departments should proactively coordinate and report to competent authorities for guidance and proper execution.
(3) Enhance coordination between competent authorities to combat tax evasion, fraud, and tax-related crimes. During inspections, if signs of crimes are detected, immediately transfer the case dossier to the competent investigation agency for legal processing without waiting until the end of the inspection or audit.
(4) Enhance discipline, attitude, and conduct standards of tax officials in implementing tax inspection and audit tasks according to Decision 429/TCT-TCCB dated February 14, 2023, of the General Department of Taxation.
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