When can an unscheduled tax inspection be conducted at the taxpayer's premises without prior notice in Vietnam?
When can an unscheduled tax inspection be conducted at the taxpayer's premises without prior notice in Vietnam? - Mr. Chien (Ha Noi)
What are cases where an unscheduled tax inspection can be conducted at the taxpayer's premises without prior notice in Vietnam?
According to Subsection 1.3, Section 3, Part 2 of the Tax Inspection Procedure issued together with Decision 970/QĐ-TCT in 2023, the following regulations are stipulated on the establishment and adjustment of plans and special topics for tax inspections at the taxpayer's premises:
Establishment and adjustment of plans and special topics for tax inspections at the taxpayer's premises.
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1.3. Cases of unscheduled inspections without a plan:
- Inspection of taxpayers based on a complaint;
- Inspection of taxpayers under the direction of the head of the tax authority or under the direction of the head of the tax authority at the next level;
- Inspection at the request of the taxpayer (division, separation, merger, consolidation, conversion of business type, dissolution, termination of operation, equitization, termination of tax identification number validity, change of business location leading to change of tax authority in charge);
- Pre-refund inspection;
- Inspection based on proposals after inspection at the tax authority's headquarters;
- Other cases of unscheduled inspections.
Therefore, there are 06 cases of tax inspection at the taxpayer's premises that do not require a plan, including:
(1) Inspection of taxpayers based on complaints;
(2) Inspection of taxpayers under the direction of the head of the tax authority or under the direction of the head of the tax authority at the next level;
(3) Inspection upon the request of the taxpayer;
(4) Inspection before tax refund;
(5) Inspection based on proposals after inspection at the tax authority's headquarters;
(6) Other cases of unscheduled inspections.
When can an unscheduled tax inspection be conducted at the taxpayer's premises without prior notice in Vietnam? - Source: Internet
Which departments shall receive the decisions on administrative penalties for tax violations or tax inspection conclusions in Vietnam?
Based on Subsection 2.2, Section 2, Part 3 of the Tax Inspection Procedure issued together with Decision 970/QĐ-TCT of 2023, the following procedures and procedures for tax inspection at the taxpayer's premises are stipulated:
Procedures and procedures for tax inspection at the taxpayer's premises:
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2.2. Inspection at the taxpayer's premises.
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d. Processing the results of the inspection at the taxpayer's premises.
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The decision on administrative penalties for tax violations or the tax inspection conclusion is sent to the following departments:
+ One copy is sent to the taxpayer.
+ One copy is kept in the file.
+ One copy is kept by the head of the inspection team.
+ One copy is sent to the tax declaration and accounting department.
+ One copy is sent to the debt management and debt collection department.
+ One copy is kept by the tax inspection department together with the inspection decision and tax inspection record.
+ One copy is kept by the department directly managing the taxpayer.
- If the tax authority does not directly manage the taxpayer being inspected, then one copy is sent to the tax authority directly managing the taxpayer as a liaison to forward to the relevant departments.
Therefore, the decision on administrative penalties for tax violations or the tax inspection conclusion is sent to the following departments:
+ The taxpayer.
+ Kept in the file.
+ The head of the inspection team.
+ Tax declaration and accounting department.
+ The debt management and debt collection department.
+ The tax inspection department together with the inspection decision and tax inspection record.
+ The department directly managing the taxpayer.
- If the tax authority does not directly manage the taxpayer being inspected, then one copy is sent to the tax authority directly managing the taxpayer as a liaison to forward to the relevant departments.
What are responsibilities of tax authorities in tax inspection in Vietnam?
Part 3 of the Tax Inspection Procedure issued together with Decision 970/QĐ-TCT in 2023 stipulates the following on the organization of tax inspection of taxpayers:
- The Audit and Inspection Department of the General Department of Taxation is responsible for guiding and directing tax authorities at all levels to implement the procedure.
- The Information Technology Department is responsible for preparing the necessary IT infrastructure to implement the procedure.
- The heads of tax authorities at all levels are responsible for organizing and implementing tax inspection at the tax authority's headquarters, inspection at the taxpayer's premises in accordance with the provisions of this procedure.
Periodically or unexpectedly, the tax authority at the upper level organizes inspection of the implementation of the procedure by the tax authority at the lower level and applies rewards and penalties according to regulations.
- If there are any difficulties in the implementation process, the Large Enterprise Tax Department, the Small and Medium Enterprise and Household and Individual Tax Management Bureau, and the Provincial/City Tax Departments shall promptly report to the General Department of Taxation for resolution.
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