Plan for confirmation of assets and income for 2024 of the General Department of Taxation of Vietnam

Plan for confirmation of assets and income for 2024 of the General Department of Taxation of Vietnam (Internet image) 

On April 11, 2024, the Director General of the General Department of Taxation of Vietnam issued Decision 449/QD-TCT regarding the Plan for confirmation of assets and income for 2024.

Plan for confirmation of assets and income for 2024 of the General Department of Taxation of Vietnam

The Plan for confirmation of assets and income for 2024 of the General Department of Taxation of Vietnam will include the following:

(1) Number of agencies, units, and individuals subject to confirmation of assets and income

Based on Decision 511/QD-BTC dated March 27, 2024, issued by the Ministry of Finance, regarding the Plan for confirmation of assets and income for the year 2024 by the Ministry of Finance, the General Department of Taxation will implement the Plan for confirmation of assets and income for the year 2024 in 9 units, with a total of 312 individuals subject to confirmation (details of the units and the number of individuals subject to confirmation are attached).

(2) Organization of confirmation of assets and income plan

- Criteria for selecting individuals subject to confirmation

+ For the General Department of Taxation: The criteria for selecting individuals subject to confirmation will be implemented according to the regulations:

++ In Article 1, Article 2 of Article 10, and Article 16 of Decree 130/2020/ND-CP for the Tax Inspection and Examination Department, and the Large Enterprise Tax Department.

++ In Article 2 of Article 10 and Article 16 of Decree 130/2020/ND-CP for the Tax Departments of provinces/cities.

+ For assigned Tax Departments (Son La Tax Department, Bac Giang Tax Department, Hai Duong Tax Department, Da Nang City Tax Department, Khanh Hoa Tax Department, Binh Duong Tax Department, Dong Nai Tax Department): The criteria for selecting individuals subject to confirmation will be implemented according to the plan in Article 1, Article 10, and Article 16 of Decree 130/2020/ND-CP.

- Method for selecting individuals subject to confirmation

The random selection of individuals subject to confirmation of assets and income for the year 2024 will be carried out according to the provisions in Article 3 of Article 15 of Decree 130/2020/ND-CP.

+ For units under the General Department of Taxation conducting confirmation

The Internal Inspection; and the Complaint Settlement, Denunciation, and Anti-Corruption Department (referred to as the Internal Inspection Department) will lead and coordinate with the Organization and Personnel Department and relevant agencies and organizations to select individuals subject to confirmation in 9 units, with a total of 55 individuals, including:

++ Tax Inspection and Examination Department: 2 individuals will be selected for confirmation, including 1 Deputy Director.

++ Large Enterprise Tax Department: 2 individuals will be selected for confirmation, including 1 Deputy Director.

++ Son La Tax Department: 7 individuals will be selected for confirmation, including 1 Deputy Director.

++ Bac Giang Tax Department: 8 individuals will be selected for confirmation, including 1 Deputy Director.

++ Hai Duong Tax Department: 10 individuals will be selected for confirmation, including 1 Deputy Director.

++ Da Nang City Tax Department: 6 individuals will be selected for confirmation, including 1 Deputy Director.

++ Khanh Hoa Tax Department: 6 individuals will be selected for confirmation, including 1 Deputy Director.

++ Binh Duong Tax Department: 7 individuals will be selected for confirmation, including 1 Deputy Director.

++ Dong Nai Tax Department: 7 individuals will be selected for confirmation, including 1 Deputy Director.

+ For assigned Tax Departments

The Plan for confirmation of assets and income for the year 2024 will be issued and implemented for units under the assigned Tax Departments in accordance with the direction. The selection of individuals subject to confirmation will follow the hierarchical management of work in units under the assigned Tax Departments, based on the approved number by the Ministry of Finance (excluding the number of individuals verified by the General Department of Taxation at point a mentioned above). The results of the implementation will be reported to the General Department of Taxation for consolidation and reporting to the Ministry of Finance.

(3) Sequence of confirmation process:

The Director of the Internal Inspection Department: Submits to the Director General the Decision to establish the confirmation Team for assets and income for the selected units under the General Department, conducts the confirmation of assets and income for the selected units, and sends the confirmation conclusions to the Inspectorate of the Ministry of Finance and the Organization and Personnel Department of the Ministry of Finance for reporting.

Directors of the Tax Departments (Son La Tax Department, Bac Giang Tax Department, Hai Duong Tax Department, Da Nang City Tax Department, Khanh Hoa Tax Department, Binh Duong Tax Department, Dong Nai Tax Department): Issue the Decision on confirmation and establish the confirmation Team for assets and income; organize and operate the confirmation Team for assets and income; draw the confirmation conclusions; publicly announce the confirmation conclusions; and send the confirmation conclusions to the General Department of Taxation (Internal Inspection Department).

The issuance of the Decision on confirmation and the establishment of the confirmation Team for assets and income, the organization and operation of the confirmation Team for assets and income, the confirmation conclusions, and the public announcement of the confirmation conclusions are carried out in accordance with the provisions from Article 45 to Article 50 of the Anti-Corruption Law.

The results of the confirmation of assets and income work will be reported to the General Department of Taxation (Internal Inspection Department) no later than December 10, 2024, for consolidation and reporting to the Inspectorate of the Ministry of Finance.

More details can be found in Decision 449/QD-TCT effective from April 11, 2024.

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