What are 9 groups of enterprises subject to tax inspection and audit by the General Department of Taxation of Vietnam in 2025?
What are 9 groups of enterprises subject to tax inspection and audit by the General Department of Taxation of Vietnam in 2025?
On October 23, 2024, the Government Inspectorate of Vietnam issued Official Dispatch 2220/TTCP-KHTH in 2024 outlining the Inspection Program for 2025.
In the appendix issued along with the Orientation for the Inspection Program for 2025, it specifies the 9 enterprises the General Department of Taxation will focus on for tax inspection and auditing in 2025 as follows:
(1) Enterprises in sectors or fields with significant revenue potential or risks such as: oil and gas; petroleum; electricity; telecommunications; banking; insurance; securities; financial leasing; pharmaceuticals; real estate; construction; gold, silver, and gemstone trading; entertainment activities; advertising media; e-commerce...
(2) Large-scale enterprises that have not been inspected or audited for many years
(3) Enterprises involved in capital transfers, brand transfers, project transfers
(4) Enterprises issuing securities to pay dividends in shares, issuing bonus shares
(5) Enterprises with related-party transactions, transfer pricing, with many years of business losses or much lower performance compared to other businesses in the same industry or field
(6) Enterprises with high invoice risks
(7) Enterprises with signs of fraud, risks concerning tax refunds, or those enjoying tax exemption and reduction incentives
(8) Enterprises involved in tax exemption and reduction dossiers under the Double Taxation Avoidance Agreements
(9) Enterprises with suspicious transaction information provided by the audit and supervision agency, customs agencies
What are 9 groups of enterprises subject to tax inspection and audit by the General Department of Taxation of Vietnam in 2025? (Image from the Internet)
What are cases in which tax inspection is conducted at the taxpayer's headquarters in Vietnam?
Based on Article 110 of the Law on Tax Administration 2019, tax inspections at the taxpayer's headquarters are regulated as follows:
Article 110. Tax inspection at the taxpayer's headquarters
- Tax inspection at the taxpayer's headquarters is conducted in the following cases:
a) Cases where the dossier falls under the category for inspection before a tax refund; inspection after a tax refund for dossiers subject to tax refund first;
b) Cases specified at point b, clause 2 of Article 109 of this Law;
c) Cases of post-clearance audits at the headquarters of customs declarants as per customs law;
d) Cases with signs of legal violations;
dd) Cases selected according to plans or thematic inspections;
e) Cases based on recommendations from the State Audit, State Inspectorate, or other competent authorities;
[...]
Thus, tax inspection at the taxpayer's headquarters is conducted in the following cases:
- Cases where the dossier falls under the category for inspection before a tax refund; inspection after a tax refund for dossiers subject to tax refund first
- Cases where the tax dossier contains content that needs clarification concerning the amount of tax payable, tax exempted, tax reduced, tax carried forward to the next period, tax refunded, or tax not collected, the tax management agency informs and requires the taxpayer to explain or supplement information, documents
- Cases of post-clearance audit at the premises of customs declarants as per customs law
- Cases with signs of legal violations
- Cases selected according to planned or thematic inspections
- Cases based on recommendations from the State Audit, State Inspectorate, or other competent authorities
- Cases involving division, separation, merger, consolidation, conversion of enterprise type, dissolution, cessation of operations, equitization, termination of tax identification number, relocation of business premises, and unscheduled inspections, inspections as directed by competent authorities, except for cases of dissolution or cessation of operations where the tax authority is not required to conduct tax finalization as per the law
What are rights and obligations of taxpayers during tax inspections at their headquarters in Vietnam?
According to Article 111 of the Law on Tax Administration 2019, the rights and obligations of taxpayers during tax inspections at their headquarters are prescribed as follows:
- Taxpayers have the following rights:
+ Refuse the inspection without a tax inspection decision
+ Refuse to provide information and documents not related to the contents of the tax inspection; information and documents that are state secrets, unless otherwise stipulated by law
+ Receive the tax inspection record and request explanations of its contents
+ Reserve opinions in the tax inspection record
+ File complaints, initiate lawsuits, and claim damages according to the provisions of law
+ Report acts of law violations during the tax inspection process
- Taxpayers have the following obligations:
+ Comply with the tax inspection decision of the tax management agency
+ Promptly, fully, and accurately provide information and documents related to the inspection content as required by the tax inspection team; be responsible before the law for the accuracy and truthfulness of the information and documents provided
+ Sign the tax inspection record within 05 working days from the conclusion of the inspection
+ Comply with recommendations in the tax inspection record, conclusions, and decisions on handling the results of the tax inspection
