04 Cases of tax inspection in Vietnam 2023

04 Cases of tax inspection in Vietnam 2023 (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. 04 Cases of tax inspection in Vietnam 2023

04 cases of tax inspection under Article 113 of the Law on Tax Administration 2019 include:

- When there are signs of violation of tax laws.

- To settle complaints and denunciations or take anti-corruption measures.

- At the request of tax administration on the basis of the results of risk classification in tax administration.

- At the request of the State Auditor, conclusions of the State Inspectorate and other competent agencies.

2. Tax inspection decision in Vietnam

Tax inspection decision under Article 114 of the Law on Tax Administration 2019 is as follows:

- Heads of tax authorities at all levels are entitled to issue tax inspection decisions.

- The tax inspection decision shall contain:

+ Legal basis for the tax inspection;

+ The inspected entity, scope and objectives of the inspection;

+ Duration of the inspection;

+ The chief and members of the inspectorate.

- The tax inspection decision shall be sent to the inspected entity within 03 working days from the day on which it is signed.

- The tax inspection decision shall be announced within 15 days from its issuance date.

3. Duration of tax inspection in Vietnam

Duration of tax inspection according to Article 115 of the Law on Tax Administration 2019 is as follows:

- The duration of tax inspections shall comply with the Law on Inspection. The duration of an investigation is the period from the date on which the tax inspection decision is announced to the ending date of the inspection.

- Where necessary, the person who issues the tax inspection decision (hereinafter referred to as “tax inspection decider”) may extend the duration in accordance with the Law on Inspection.

4. Duties and entitlements of tax inspection deciders in Vietnam

According to Article 116 of the Law on Tax Administration 2019, the duties and entitlements of tax inspection deciders are as follows:

- The tax inspection decider has the following duties and entitlements:

+ Instructs and supervise the inspectorate’s implementation of the tax inspection decision;

+ Request the inspected entity to provide information, documents, reports and explanation for relevant issues; request other organizations and individuals to provide relevant information and documents they have;

+ Request professional opinions on the issuers relevant to the content of the inspection;

+ Order suspension or request a competent person to order suspension of an operation if it is deemed to cause material damage to interests of the State, the lawful rights and interests of other organizations and individuals;

+ Take actions or request a competent person to take actions and supervise the implementation of such actions;

+ Settle complaints (if any) against the chief and members of the inspectorate;

+ Suspend or replace the chief or member of the inspectorate if he/she fails to satisfy the requirements for participation in the inspection, commits violations of law or is found related to the inspected entity, or cannot participate in the inspection for other reasons;

+ Draw a conclusion about the inspection;

+ Trance the case to a criminal investigation authority if a criminal offence is suspected, and send a written notice to the People’s Procuracy at the same level;

+ Implement the measures specified in Article 121, 122 and 123 of the Law on Tax Administration 2019;

+ Request credit institutions where the inspected entity opens their accounts to freeze such accounts if there are reasonable grounds for suspecting that the inspected entity attempts to liquidate their assets in a manner that defies the competent authority’s decision to confiscate money or assets.

- When performing the duties and entitlements mentioned in Clause 1 of Article 116 of the Law on Tax Administration 2019, tax inspection deciders shall be held responsible for their decisions.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE