What is the form of Notice of auditing conclusions and proposals of the State Audit Team? What are the principles for adit notice in Vietnam?
What is the form of Notice of auditing conclusions and proposals of the State Audit Team in Vietnam?
Notice of auditing conclusions and proposals to organizations and individuals that have conclusions and recommendations to the compared unit (including the compared taxpayers) so that relevant entities can present audit conclusions and recommendations.
The latest form of Notice of auditing conclusions and proposals of the State Audit Team is Form No. 29/TBKLKN of Table of Contents issued together with Decision 01/2023/QD-KTNN dated January 10, 2023 of the State Auditor General.
Download the latest form of Notice of auditing conclusions and proposals of the State Audit Team here.
What is the form of Notice of auditing conclusions and proposals of the State Audit Team? What are the principles for adit notice in Vietnam?
What are the principles for audit notice in Vietnam?
Based on Form No. 29/TBKLKN of Table of Contents issued together with Decision 01/2023/QD-KTNN, the preparation of Notice of auditing conclusions and proposals of the State Audit Team shall be made according to the following principles:
Make a Notice of auditing conclusions and proposals of the State Audit Team and send it to relevant organizations and individuals (including through comparing data reported by taxpayers at the Tax Department or the Sub-department of Taxation) according to the approved plan.
- The order of making, checking, reviewing and completing the Notice of auditing conclusions and proposals of the State Audit Team shall comply with the regulations of the State Audit.
- Notice of Notice of auditing conclusions and proposals shall be issued no later than 10 days after the audit report of the audit is issued.
How to write the Notice of auditing conclusions and proposals and attached documents in Vietnam?
In Form No. 29/TBKLKN, the Table of Contents issued together with Decision 01/2023/QD-KTNN contains instructions on writting the Notice of auditing conclusions and proposals and attached documents as follows:
- (1): Enter the name of the regional SAV performing the audit. For specialized SAV, remove this line and bold the line "STATE AUDIT".
- (2): Specify the time to issue the Notice.
- (3): Enter the name of the tax department, tax department, audited and collated unit.
- (4): Enter the names of organizations and individuals related to the audit conclusions and recommendations.
- (5): Enter the same date as the requesting unit to submit the report on the results of implementation of the SAV's recommendations as in the issued audit report.
- (6): Signed and stamped: The Chief Auditor of the specialized (or regional) State Audit shall sign and promulgate according to the regulations of the State Auditor General. In case it is signed by the Chief Auditor of the SAV, the line "TL. STATE AUDIT GENERAL" and only write and bold "CHIEF AUDITOR". The stamping is according to the decentralized regulations of the State Audit (Specialized State Audit shall apply the seal of the State Audit; regional State Auditors shall affix the seal of the Regional State Audit).
Document:
- For the proposal to increase the revenue from taxes, fees, other revenues and incorrect expenditures, etc., payable at the State Treasury:
Documents of money payment to the State Treasury where the audited unit transacts (money payment, payment authorization, fund payment receipt, credit transfer order,...), in addition to clearly stating the petition contents. , the specific amount in accordance with regulations, must also clearly state "Submission to the state budget made at the request of the State Audit of the fiscal year ..... in the audit report issued under Official Letter No. ..../KTNN -TH date ... month... year .... at.... and according to Official Letter No. .... date .../... /... of the State Audit/KV.. . send to the State Treasury (Central/province or city)” and at the same time check the box of State Audit on the payment slip to the State budget.
In case of requesting tax authorities to impose penalties and collect tax arrears on units: The decision on sanctioning and arrears of tax administration agencies must clearly state the content "sanctions and arrears according to the recommendations of the annual SAV. annual budget level ..."; The money payment slip into the State Budget clearly states: "Payment of fines and arrears according to the proposal of the State Audit for the budget year year .... ".
- For the proposal to adopt the clearing method: A written certification of the tax authority clearly stating "the content and amount of clearing at the request of the State Audit"; The VAT declaration must clearly state "the content of the deductible VAT amount at the request of the State Audit";
The CIT declaration clearly states "the additional CIT amount due to the reduction of losses at the request of the State Audit"; at the same time clearly state "budget year ..... in the audit report issued in accordance with Official Letter No. ..../KTNN-TH dated ... month... .... at.. .. and according to Official Letter No. .... dated .../... /... of the State Audit/KV... sent to the State Treasury (if any).
Decision 01/2023/QD-KTNN will take effect from February 25, 2023
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