Regulations on re-inspection in tax inspection activities in Vietnam

Regulations on re-inspection in tax inspection activities in Vietnam (Internet image)

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

1. Regulations on re-inspection in tax inspection activities in Vietnam

Regulations on re-inspection in tax inspection activities according to Article 120 of the Law on Tax Administration 2019 are as follows:

- The following persons are entitled to decide re-inspection in case violations of law are suspected after a conclusion has been given:

+ Chief Inspector of the Ministry of Finance, at the request of the Minister of Finance, shall decide reinsertion of the cases concluded by the Director of the General Department of Taxation or Customs within the management of the Ministry of Finance;

+ The Director of the General Department of Taxation or Customs shall decide re-inspection of the cases concluded by Directors of Provincial Departments;

+ The Director of a Provincial Department shall decide re-inspection of the cases concluded by Directors of Departments of the districts in the same province;

+ The decision on re-inspection shall have the contents specified in Article 114 of the Law on Tax Administration 2019. Within 03 working days from the day on which such decision is signed, the issuer shall send it to the inspected entity. The decision on re-inspection shall be announced within 15 days from the day on which it is signed. Such announcement shall be recorded in writing by the inspectorate.

- A re-inspection shall be carried out in the following cases:

+ There are serious violations against the inspection procedures;

+ Mistakes were made when giving the initial conclusion;

+ The conclusion is contrary to the evidence collected during the initial inspection, or there are signs of high risks according to the risk assessment criteria;

+ The inspection decider, the chief or member of the inspectorate deliberately falsifies the documents or gives a conclusion against the law;

+ It is suspected that serious violations of law committed by the inspected entity were not discovered during the initial inspection.

- Time limit and duration of re-inspection:

+ A re-inspection must not be carried out after 02 years from the day on which the initial inspection conclusion is signed;

+ The duration of a re-inspection is specified in Article 115 of the Law on Tax Administration 2019.

- During the re-inspection, the inspection decider, the chief and members of the inspectorate have the duties and entitlements specified in Article 116 an Article 117of the Law on Tax Administration 2019.

- The re-inspection conclusion shall be given and announced as follows:

+ The re-inspection conclusion shall be given in accordance with Article 119 of the Law on Tax Administration 2019. The conclusion shall specify the nature and severity of the violations, reasons for violations, responsibility of the inspecting entities, the conclusion and proposals.

Within 15 working days from the day on which the re-inspection conclusion is signed, it must be sent to the heads of the same-level and superior regulatory authorities;

+ The re-inspection conclusion shall be announced in accordance with inspection laws.

2. Regulations on tax inspection conclusion in Vietnam 

Regulations on tax inspection conclusions in Vietnam according to Article 119 of the Law on Tax Administration 2019 are as follows:

- Within 15 days from the receipt of the tax inspection result, the inspection decider shall issue a conclusion unless the conclusion has to be given by another competent authority. The conclusion shall contain:

+ Assessment of the inspected entity’s compliance to tax laws;

+ Draw a conclusion about the inspected contents;

+ The nature and severity of the violations, reasons, responsibility of the violators;

+ Actions taken or penalties to be imposed by a competent person as prescribed by law.

- The inspection decider is entitled to request the chief and members of the inspectorate to submit reports; request the inspected entity to provide explanation before giving the conclusion or making the post-inspection decision.

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