Template Decision on Authorization to Announce Tax Inspection Conclusions

At the Appendix of Decision 1404/QD-TCT in 2015, there are provisions:

DECISION

ON THE AUTHORIZATION FOR ANNOUNCING TAX INSPECTION CONCLUSIONS

TITLE OF LEADER OF THE TAX AGENCY ISSUING THE DECISION

Pursuant to the Law on Inspection No. 56/2010/QH12 dated January 15, 2010, and the guiding documents;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, and Law No. 21/2012/QH13 dated November 20, 2012, amending and supplementing certain articles of the Law on Tax Administration, and the guiding documents;

Pursuant to Decision No....... dated…./…./…… of …….. stipulating the functions, tasks, powers, and organizational structure of the General Department of Taxation/Department of Taxation/Sub-department of Taxation;

Pursuant to Decision No. 74/QD-TCT dated January 27, 2014, of the General Director of the General Department of Taxation on the issuance of Tax Inspection Procedures;

Pursuant to Inspection Decision No...../QD-……. dated…../ …../ ……. of ... regarding the tax law compliance inspection at ……… (name of taxpayer).

DECISION:

Article 1. Authorize the Head of the Tax Inspection Team established under Decision No. …./QD-….. dated …./…./…. of …….. to:

- Publicly announce the inspection conclusions- Prepare a record of announcing the tax inspection conclusions at ……… (name of taxpayer).

Article 2. The Head of the Tax Inspection Team is responsible to ….. (the person signing the authorization decision) and to the law for the authorized contents.

Within 10 days from the date of signing the inspection conclusions, the authorized Head of the Inspection Team must publicly announce the inspection conclusions.

Article 3. This Decision takes effect from the date of signing. The Head of the Tax Inspection Team under Decision No. …../QD-……. dated …../……/……. is responsible for implementing this Decision./.

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