How is the storage of tax inspection records regulated?
Archiving tax inspection records is stipulated in Section II, Part II of Decision 1404/QD-TCT of 2015, specifically:
- The records conducted by the Inspection Team include: Inspection decision; inspection minutes; reports and explanations from the inspected taxpayer (if any); inspection result reports; Inspection Conclusion; Decision on tax handling and administrative violation penalties (if any).
Within 30 days from the date of signing the inspection conclusion, the Head of the inspection team is responsible for handing over the inspection records to the department or person assigned according to legal regulations and the agency's regulations.
The handover records and documents must be recorded in a minutes format according to form number 18/QTTTr and kept together with the inspection records.
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