Procedures for checking tax records at the tax office under the latest regulations in Vietnam

Procedures for checking tax records at the tax office under the latest regulations in Vietnam (Internet image)

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

The General Department of Taxation issued Decision 970/QĐ-TCT dated July 14, 2023, enclosed with the tax inspection process.

The order of checking tax records at tax offices from July 14, 2023 will be carried out as follows:

Procedures for checking tax records at the head office of the tax authority according to the approved plan in Vietnam

The steps to check tax records at the head office of the tax authority according to the approved plan are as follows:

* Step 1: Checking tax records

On the basis of the list of taxpayers checked at the tax authority's office that has been signed and approved, the inspection team will check the high-risk contents according to analysis and assessment when making the plan:

- The examination of risky contents to determine the payable tax amount, exempted tax amount, reduced tax amount, deductible tax amount carried forward, and refundable tax amount according to the method of comparison and comparison as follows:

+ Compare with provisions of legal documents on tax.

+ Compare the criteria in the tax declaration with the attached documents (if any).

+ Compare the criteria reflected in the tax declaration, the documents attached to the tax declaration (if any) with the tax declaration, the documents attached to the tax declaration (if any) of the previous declaration period.

+ Compare with the data of taxpayers with similar business scale, the same business lines and registered business items.

+ Compare with information and documents collected from other sources (if any).

- At the end of the inspection, the tax inspection team must comment on the tax file according to form No. 02/QTKT issued together with Decision 970/QĐ-TCT for the checked contents:

+ For dossiers that have not detected signs of risk: Make a list of dossiers that have not detected signs of risk with a tax file comment form according to form No. 02/QTKT and report to the leader of the tax inspection department to submit to the head of the tax agency for approval and record keeping.

+ Carrying out the following Step 2 for records at risk.

If the application supports it, print the tax file comments on the application.

* Step 2: Process inspection results and issue a notice (1st time) for risky tax records

- Issuing a decision on the assignment of tax records inspection tasks: Leaders of the tax examination department shall submit to the head of tax authorities for promulgation a decision assigning the task of inspecting tax records for risky tax records to inspection teams according to Form No. 03/QTKT issued together with Decision 970/QĐ-TCT.

- Based on the decision on the assignment of inspection tasks, the tax inspection team shall report to the head of the tax inspection division to submit to the head of the tax agency a notice (1st time) according to Form 01/KTT issued together with Circular 80/2021/TT-BTC, requesting taxpayers to explain and supplement information and documents for risky contents discovered through the examination of tax records.

The tax records examined at the headquarters of the tax authority as assigned and directed by the head of the tax authority, the head of the tax examination department, and other high-risk documents are examined as for high-risk cases according to the guidance in Clauses 1.2, 1.3, Section II, Part II of the process promulgated together with Decision 970/QĐ-TCT to determine the content required for explanation.

The order to check tax records at the tax office's headquarters according to the application that supports the full check in Vietnam

The order of checking and selecting high-risk taxpayers with an application that supports the full inspection of a single type of tax file (Application to check value-added tax records at the customs office and other supporting applications for checking) is as follows:

* Step 1: Checking tax records

- No later than 25 days after the deadline for tax filing, tax officials assigned to tax inspection use test application software to check and make a list of high-risk taxpayers.

- After checking each tax file, the tax official assigned to tax inspection must print a comment on the tax file according to Form No. 02/QTKT attached to Decision 970/QĐ-TCT for high-risk tax records.

On the basis of high-risk tax records, tax officials tasked with tax inspection compare them with tax policies, related records, actual management, etc., deem that there is no risk or that the risk is not high, then make a comment and report to the leader of the tax inspection department to keep the records and take responsibility for their inspection results.

* Step 2: Process the test results, determine the notification case (1st time):

- For tax records with a high total risk score, make a list on the application to check tax records at the tax office.

- The list of taxpayers checking tax records at the tax office's headquarters at this point is independent of the list of taxpayers checking tax records at the tax office's headquarters at Point a, Clause 1.2, Section II, Part II of the process promulgated together with Decision 970/QĐ-TCT.

However, it needs to be combined with the inspection plan and checklist at the tax office's headquarters in other applications to be implemented, ensuring duplication in inspection.

Order of priority for duplicates:

(1) the list of inspection plans, thematic inspection, and examination at the taxpayer's office,

(2) the checklist at the tax authority's headquarters at point a, clause 1.3, Section II, Part II The promulgation process attached to Decision 970/QĐ-TCT,

(3) the checklist at the tax authority's headquarters at point b, clause 1.3, Section II, Part II of the promulgation process attached to Decision 970/QĐ-TCT.

- The list of taxpayers inspected at the tax office must be submitted by the head of the tax inspection department to the head of the tax agency for approval, according to Form No. 01/QTKT and the Decision on assignment of the task of inspecting tax records at the tax office's office to each tax inspection team (Form No. 03/QTKT issued together with Decision 970/QD-TCT).

- Based on the decision on the assignment of inspection tasks, the tax inspection team shall report to the head of the tax inspection division to submit to the head of the tax agency a notice (1st time) according to Form 01/KTT issued together with Circular 80/2021/TT-BTC, requesting taxpayers to explain and supplement information and documents for risky contents discovered through the examination of tax records.

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