09 tasks to strengthen tax inspection in Vietnam in 2023

09 tasks to strengthen tax inspection in Vietnam in 2023 (Internet image)

09 tasks to strengthen tax inspection in Vietnam in 2023

In order to strengthen and improve the quality and efficiency of tax inspection and examination, contributing to the successful implementation of assigned political tasks, the General Department of Taxation proposes that Tax Departments of Vietnam organize the implementation of the following tasks:

(1) Completing the outstanding and unfinished tax inspection and examination plan of 2022 by April 29, 2023.

Simultaneously, immediately organize the implementation of the tax inspection and examination plan for 2023 approved by the General Department of Taxation under Decision 1960/QD-TCT dated December 15, 2022.

The Department of Taxation takes the initiative in planning the implementation, assigning targets to strive to complete the tax inspection and examination tasks associated with the consideration of emulation and commendation to each civil servant and each tax inspection and examination department.

- Applying risk management principles in tax inspection and audit: using criteria with high risk scores when planning, combine with information sources, data of the tax industry, and information collected from third parties to analyze risk factors, thereby determining the content on which to focus tax inspection and examination.

Developing a flexible inspection and examination plan, strengthening the implementation, and promoting the exchange of information and data for tax inspection and examination through the method of electronic transactions between tax authorities and taxpayers.

- Directly and seriously in the data entry of monthly inspection and examination results into the inspection and test support application (TTR) in order to promptly have data to report results regularly and unexpectedly.

- Maintaining e-record in accordance with regulations, as well as tracking inspection and examination progress; strengthening the supervision of the activities of the tax inspection and examination teams to ensure the observance of the law, the tax inspection and examination process, the compliance with ethical standards and the code of conduct of tax officials, and the disciplinary awareness of delegation heads, deputy heads, and members of the tax inspection and examination teams.

- Urging the timely recovery of taxes and fines through inspection and examination of the State budget of Vietnam.

Ensuring 100% of inspections and examinations comply with the provisions of the Law on Tax Administration, the Law on Inspection, the Tax Inspection Process.

When conducting a tax inspection, it is necessary to promptly update the steps specified in Circular 06/2021/TT-TTCP from the stage of collecting information and documents to prepare for the inspection to the end of the inspection.

(2) Strengthening tax inspection and examination for enterprises operating in the field of e-commerce and business on digital platforms.

(3) Strengthening tax inspection and examination in the field of invoices:

- The Tax Departments immediately applied the set of indicators and criteria in risk assessment to check the management and use of invoices issued under Decision 78/QD-TCT.

On that basis, review and identify enterprises with signs of high risk in using invoices to check for violations on invoices (if any); and carry out key supervision and implement tax inspection and examination measures as prescribed (focusing on risk factors and inspecting warehouses, transportation, loading and unloading, assets, etc.).

(4) Strengthening the inspection and examination of VAT refunds, assessing and classifying the risks of refund dossiers, and inspecting 100% of them within one year (from the time of the tax refund) for profiles identified as high risk.

Carrying out inspection and examination after the VAT refund for the dossiers eligible for tax refund before the year ends and check the returned documents from previous years to ensure compliance with the provisions of Clause 1, Article 77 of the Law on Tax Administration 2019.

(5) Strengthening tax inspection and examination for enterprises with associated transactions, focusing on foreign-invested enterprises with losses or low business results compared with enterprises in the same industry in the area; enterprises with associated transactions accounting for a large proportion of the total transaction value, enjoying tax incentives; enterprises with business activities with simple functions such as contract manufacturing, processing, and assembly in the industries of producing electronic components, textiles, footwear, etc., but with low profits; enterprises with incurred costs of providing internal services, royalties, etc., with great value from associated parties.

(6) Urging, reviewing and checking tax returns of businesses and individuals engaged in real estate business, focusing on real estate businesses that have opened for sale but not publicly in the mass media; real estate projects for consumption, such as social housing, offices for lease, and real estate for production and industry; and businesses that transfer real estate projects.

If it is determined that there is a high tax risk, it shall be added to the inspection and examination plan for inspection and examination at the taxpayer's office; check at the tax office.

(7) Expeditiously, seriously, and drastically implement measures as prescribed to promptly implement directing documents on tax inspection and examination of the General Department of Taxation; recommendations and conclusions of the State Auditor, the Government Inspector; action plans and programs of the National Steering Committee 389, the Steering Committee 389 of the Ministry of Finance...

For cases of difficulties and problems when urging the implementation, the Tax Departments actively coordinate and report to the competent authorities and authorities for guidance and implementation in accordance with the law.

(8) Strengthening coordination between competent agencies to fight against acts of tax evasion, tax fraud, and tax crimes.

In the course of inspection and examination, if detecting signs of crime, immediately transfer the case file to a competent investigation agency for investigation and handling in accordance with law, do not wait until the end of the inspection and examination process to transfer the dossier.

(9) Strengthening discipline, attitude, and behavior of tax officials while performing tax inspection and examination tasks according to Decision 429/TCT-TCCB.

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