When is the time for the Division of Taxation and the Department of Taxation to report the results of inspection work on the inspection and examination support system in Vietnam?
- What are the procedures for inspecting tax records at the tax office headquarters in Vietnam in 2023?
- When is the time for the Division of Taxation and the Department of Taxation to report the results of inspection work on the inspection and examination support system in Vietnam?
- What are the responsibilities of heads of tax agencies at all levels in organizing and implementing the tax inspection process in Vietnam?
What are the procedures for inspecting tax records at the tax office headquarters in Vietnam in 2023?
In section 1.3 Subsection 1 Section II Part II Tax inspection process issued with Decision 970/QD-TCT in 2023, there are regulations on the order of inspectingtax records at the tax authority headquarters in 2023 as follows:
(1) Inspect at the tax authority headquarters according to the approved plan
Step 1: Inspect tax records:
Based on the approved List of taxpayers inspected at the tax authority headquarters, the Inspectorate inspects high-risk contents according to analysis and assessment when planning:
- Inspecting the risk content to determine the amount of tax payable, the amount of tax to be exempted, the amount of tax to be reduced, the amount of tax remaining to be deducted for the next period, and the amount of tax to be refunded according to the matching method. Project and compare as follows:
+ Compare with the provisions of legal documents on tax.
+ Compare the indicators in the tax declaration with the attached documents (if any).
+ Compare the indicators reflected in the tax declaration, documents attached to the tax declaration (if any) with the tax declaration, documents attached to the tax declaration (if any) of the previous declaration period.
+ Compare with data of taxpayers with equivalent business scale, same business lines and registered business items.
+ Compare with information and documents collected from other sources (if any).
- At the end of the inspection, the Tax Inspectorate must comment on the tax dossier according to form No. 02/QTKT issued with this procedure for the inspected contents:
+ For documents that have not detected signs of risk: Make a list of documents that have not detected signs of risk along with a tax document comment form according to form No. 02/QTKT to report to the Tax Inspection Department Leader and submit to the Prime Minister. The head of the tax agency approves and saves the dossier.
+ Perform Step 2 below for risky documents.
If the application supports it, print tax file comments on the application.
Step 2: Process inspection results and issue notices (first time) for tax records at risk:
- Issue a Decision assigning the task of inspecting tax records: The leader of the tax inspection department submits to the Head of the tax authority to issue a Decision assigning the task of inspecting tax records for risky tax records to organizations according to form No. 03/QTKT issued with this procedure.
- Based on the Decision on assignment of inspection tasks, the Tax Inspectorate reports to the Leader of the Tax Inspection Department and submits it to the Head of the Tax Authority to issue a notice (first time) according to form 01/KTT issued with Circular 80/2021/TT-BTC requires taxpayers to explain and supplement information and documents for risky contents discovered through inspection of tax records.
Tax records are inspected at the tax authority's headquarters according to the assignment and direction of the Head of the tax authority, the leader of the tax inspection department, and other high-risk documents are inspected as in the case of tax inspection. high risk according to the instructions in Clause 1.2, Clause 1.3, Section II, Part II of this Procedure to determine the content required for explanation.
(2) Inspect tax records according to the full inspection support application.
Procedure for inspecting and selecting high-risk taxpayers using an application that supports complete inspection of a type of tax dossier (Application to check value-added tax dossiers at tax offices and other supporting applications). other test aids).
Step 1: Inspect tax records:
- No later than 25 days after the tax filing deadline, tax officials assigned to tax inspection will use inspection application software to inspect and make a list of high-risk taxpayers.
- After inspecting each tax record, the tax official assigned to tax inspection must print comments on the tax record according to form No. 02/QTKT attached to this Procedure for high-risk tax records.
On the basis of high-risk tax records, tax officials are assigned the task of inspecting taxes, comparing them with tax policies, related records, management practices, etc., considering that there is no risk or no risk. If the risk is not high, make comments and report to the tax inspection department leaders to keep records and take responsibility for their inspection results.
Step 2: Process the inspection results, determine the case for notification (1st time):
- For tax records with a high total risk score, make a list on the application to inspect tax records at the tax office headquarters.
- The list of taxpayers inspecting tax records at tax authority headquarters at this point is independent of the list of taxpayers inspecting tax records at tax authority headquarters at point a, clause 1.2, Section II, Part II Process.
However, it is necessary to combine with the inspection plan, inspection plan and checklist at the tax office headquarters in other applications to perform, ensuring to avoid duplication in inspection.
Priority order when there are duplicates:
+ List of inspection plans, inspection plans, inspection topics, and inspections at the taxpayer's headquarters;
+ Checklist at the tax authority headquarters at point a, clause 1.3, Section II, Part II Process;
+ Checklist at the tax authority headquarters at point b, clause 1.3, Section II, Part II Process.
- The list of taxpayers inspected at the tax authority's headquarters must be submitted to the Head of the tax authority for approval by the leader of the tax inspection department according to form No. 01/QTKT along with the Decision on assignment of tasks to inspect tax records at the headquarters of tax authority office for each Tax Inspectorate (form No. 03/QTKT issued with this process).
- Based on the Decision on assignment of inspection tasks, the Tax Inspectorate reports to the Leader of the Tax Inspection Department and submits it to the Head of the Tax Authority to issue a notice (first time) according to form 01/KTT issued with Circular 80/2021/TT-BTC requires taxpayers to explain and supplement information and documents for risky contents discovered through inspection of tax records.
When is the time for the Division of Taxation and the Department of Taxation to report the results of inspection work on the inspection and examination support system in Vietnam?
When is the time for the Division of Taxation and the Department of Taxation to report the results of inspection work on the inspection and examination support system in Vietnam?
In section 2.3 Subsection 2 Section V Part II Tax inspection process issued together with Decision 970/QD-TCT in 2023 has regulations on reporting time as follows:
Report regime
...
2.3. Reporting time.
- Monthly reports: Tax Department and Tax Department enter data to report the results of inspection work on the inspection support system before the 1st of the month following the reporting month.
- Annual report: The Tax Department and the Tax Department enter data to report the results of inspection work on the inspection and inspection support system before the 5th day of the first month of the year following the reporting year.
2.4. Report form.
- Report on the results of inspection work is a report from the inspection and examination support system. Tax authorities at all levels finalize monthly reporting data according to the reporting time as prescribed in Clause 2.3, Section V, Part II issued with this Procedure to serve the direction and management of inspection and report results.
Thus, the time it takes for the Division of Taxation and the Department of Taxation to report the results of inspection work on the inspection and examination support system is:
- For monthly reports, it is before the 1st of the month following the reporting month.
- For annual reports, it is before the 5th day of the first month of the year following the reporting year.
What are the responsibilities of heads of tax agencies at all levels in organizing and implementing the tax inspection process in Vietnam?
In Section 2, Part III of the Tax Inspection Process issued with Decision 970/QD-TCT in 2023, there are regulations on the implementation organization of the Head of the tax authority as follows:
IMPLEMENTATION ORGANIZATION
1. The Department of Tax Inspection and Inspection is responsible for guiding and directing tax authorities at all levels to implement this Process. The Department of Information Technology is responsible for preparing the information technology infrastructure to meet the implementation process.
2. Heads of tax authorities at all levels organize and carry out inspection of tax records at tax authority headquarters and at taxpayers' headquarters according to the provisions of this process; Periodically or irregularly, superior tax authorities organize inspections of the implementation of procedures by lower tax authorities and apply forms of reward and discipline according to the prescribed regime.
3. During the implementation process, if there are any problems, the Tax Department of Large Enterprises, the Tax Administration Department of Small and Medium Enterprises, business households, individuals and the Tax Departments of provinces and cities promptly report to the General Department of Taxation to resolve./.
Thus, heads of tax agencies at all levels are responsible for organizing and implementing:
Inspect tax records at the tax agency's headquarters, inspect at the taxpayer's headquarters according to the provisions of the tax inspection process;
Periodically or irregularly, superior tax authorities organize inspections of the implementation of procedures by lower tax authorities and apply forms of reward and discipline according to the prescribed regime.
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