Verification of tax declaration dossiers at the tax authority's headquarters according to the assigned inspection duties - What are the regulations?

Inspection of tax declaration dossiers at the headquarters of the tax authority according to the assigned inspection task is stipulated in Clause 2, Article 1 of Decision 1215/QD-TCT in 2020. To be specific:

- The Inspection Team enhances the application of information technology in the inspection of tax declaration dossiers. It collects information from departments/divisions within the tax authority (complaint letters, invoice usage, etc.); and gathers information from third parties outside the tax authority (including: media, complaint letters, suspicious transactions from the Banking Supervision Agency, the Inspectorate of the Government of Vietnam, the State Audit Office, customs, etc.) to serve the work of reconciling and reviewing taxpayers' dossiers.

- Monthly and quarterly tax declaration dossiers: 100% of the tax declaration dossiers are inspected. Information technology is applied to assess the risk level of tax declaration dossiers as stipulated in point 2.2.2, Clause 2, Section I of the Tax Inspection Process and the Value-Added Tax Declaration Dossier Inspection Process at the tax authority's headquarters by information technology (promulgated following Decision No. 1186/QD-TCT dated June 27, 2016, by the Director General of the General Department of Taxation).

- Annual tax declaration and finalization dossiers: focus on inspecting the annual tax declaration and finalization dossiers for 2019 and the years that have not been inspected or audited. The Inspection Teams apply risk assessment via the TPR application with newly updated data (adding dynamic criteria), combining third-party information to evaluate the risk level of annual tax declaration dossiers. Based on the risk assessment results of the annual tax declaration dossiers, the Inspection Team conducts:

+ Preparing an assessment sheet of the tax declaration dossier according to Form No. 01/QTKT issued together with the Tax Inspection Process. The assessment sheet must have the signatures of all members of the Inspection Team.

+ The Inspection Team creates a list of taxpayers with high, medium, and low (including low and very low) risk levels to perform as follows:

++ Create a list of taxpayers with low-risk scores, perform reviews, propose the inspection and tax audit department leaders to submit to the Head of the tax authority for approval to archive the dossiers; or archive in the system after the leaders' approval and obtaining the electronic signature.++ Create a list of taxpayers with medium risk (specifying risk signs, suspicions) through the inspection and tax audit department submit to the Head of the tax authority to sign a notification requesting the taxpayer to explain and supplement information and documents as stipulated in Clause 5 of this Process.++ Create a list of taxpayers with high risk (specifying risk signs, suspicions) to prepare a report list for the inspection and tax audit department leaders to submit to the Head of the tax authority for planning the inspection and focused supervision at the headquarters of the tax authority.

Respectfully.