Collection of Documents and Analysis to Determine the Audit Content when Conducting Audits at the Taxpayer's Headquarters

Collection of documents, analysis to determine the inspection content when inspecting at the headquarters of the taxpayer as stipulated in Section II Part II of Decision 1404/QD-TCT of 2015, specifically:

- Based on the annual inspection plan, the leadership of the Inspection Department assigns inspection officials to collect documents, analyze, and determine the inspection content according to Form 02/QTTTr issued with this procedure.

- The Inspection Department and inspection officials are not allowed to request the taxpayer to provide information or documents but must utilize the information and documents available at the tax agency, such as: documents, registration dossiers, tax declarations, tax payments, invoice usage reports, etc., which the taxpayer has submitted to the tax agency.

The Editorial Board responds with information.