New regulation of Vietnam on e-documents for tax inspection

New regulation of Vietnam on e-documents for tax inspection

E-documents serving the tax inspection refer to documents and information that are digitalized, created, sent, received, and archived electronically when tax agencies, tax officials, or taxpayers perform electronic tax transactions for tax inspection, meeting all conditions prescribed by the Ministry of Finance of Vietnam and guidelines on e-transactions in taxation of the General Department of Taxation of Vietnam.

E-documents for tax inspection include:

(1) Notifications:

- Notifications of explanations or supplements to information and/or documents;

- Notifications/Slips/Requests for the provision of information and/or documents for tax inspection;

- Notifications of the provision of information in person for tax inspection;

- Notifications of inspection postponement;

- Notifications of verification of information and/or documents received from taxpayers;

- Other notifications for tax inspection.

(2) Minutes:

- Minutes on disclosure of inspection decisions;

- Working minutes on information provision;

- Working minutes on explanations or supplements to information and/or documents;

- Minutes on the determination of inspection data with representatives of taxpayers;

- Minutes on inspection and minutes on fines for administrative violations against regulations on tax;

- Tax inspection conclusions;

- Other minutes related to tax inspection.

(3) Decisions:

- Decisions on tax inspection (including inspection decisions and decisions on tax inspection delegation inspection);

- Decisions on the annulment of decisions on tax inspection;

- Decisions on the annulment of decisions on tax inspection delegation inspection.

- Decisions on the extension of tax inspection time limit;

- Decisions on tax processing via inspection of compliance with tax laws;

- Tax inspection conclusions.

(4) Profiles, information, and documents of taxpayers:

- Legal profiles, documents, and accounting books of taxpayers;

- Documents on request for postponement or suspension of the inspection;

- Working minutes; data verification minutes; inspection minutes; minutes on confirmation of the provision of documents and information with inspection delegations;

- Written explanations and relevant information and documents of taxpayers.

Decision No. 970/QD-TCT comes into force as of July 14, 2023.

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