Regulations on summarizing reports and storing tax inspection documents in Vietnam

The compilation of reports and storage of tax audit documents is carried out in accordance with the provisions of Decision 970/QD-TCT in 2023, specifically as follows:

To upload the data into the system in Vietnam

- The leader of the tax inspection department is responsible for directing the tax inspection department to enter all data about the inspection work, including: checking tax records at the tax agency headquarters; checking at the taxpayer's headquarters, and checking by electronic transaction method, into the inspection and examination support system.

- Entering inspection data into the inspection and examination support system must ensure time requirements for reporting unexpected and periodic inspection results according to regulations.

- The Department of Taxation and Inspection is responsible for inspecting and urging Sub-Department of Taxation to enter inspection data into the inspection support system, checking and summarizing the implementation situation of Sub-Department of Taxation to report to the General Department of Taxation as a basis for directing and administering tax inspection.

- The Department of Taxation assigns an Inspection - Inspection Department to preside over the responsibility of inspecting and urging the Sub-Department of Taxation to enter inspection data into the System and summarize the implementation status of the Sub-Department of Taxation to report to the Department of Taxation as a basis for directing and operating tax inspection work at the locality.

- The head of the inspection team is responsible for the timeliness, completeness, and accuracy of the situation and data of inspected taxpayers entered into the inspection and examination support system.

Regulations on summarizing reports and storing tax inspection documents in Vietnam (Internet image)

Report regime

In addition to having to make extraordinary reports when requested by competent authorities, periodically on the 15th and last day of the month or year, the tax inspection department at tax authorities at all levels must review, finalize the data, and officially use the results of the inspection on the inspection and examination support system for reporting. Some specific contents and requirements for inspection results on the inspection and examination support system are as follows:

(1) Time to close the report data

Due to the characteristics of inspection activities being continuous and transitional between reporting periods, reporting must ensure timing and continuity between reporting periods, avoiding duplicate reporting or missing reporting due to an inconsistent determination of the time to close reported data. Data reported for each reporting period must ensure the principle of data finalization from the previous period to the end of the reporting period (monthly reports are the results of the entire month; annual reports are the results of the entire year).

(2) Types of periodic reports

- The results of inspection work on the inspection and examination support system are compiled by lower-level tax authorities and entered into report data according to Form No. 14/QTKT, Form No. 15/QTKT, and Report Form No. 16/QTKT issued together with this process (the form will be updated in the tax inspection and audit support system).

- The head of the tax agency assigns civil servants in the inspection and examination departments to enter data and report on the results of inspection work on the inspection support system regularly, continuously, and promptly. .

(3) Reporting time

- Monthly reports: Department of Taxation and Sub-Department of Taxation enter data to report the results of inspection work on the inspection support system before the 1st of the month following the reporting month.

- Annual report: Department of Taxation and Sub-Department of Taxation enter data to report the results of inspection work on the inspection and inspection support system before the 5th day of the first month of the year following the reporting year.

(4) Report form

- Report on the results of inspection work is a report from the inspection and examination support system. Tax authorities at all levels finalize monthly reporting data according to the reporting time as prescribed in Clause 2.3, Section V, Part II issued with this Procedure to serve the direction and administration of the inspection and report the test results.

Storage of inspection records in Vietnam

The inspection team leader is responsible for preparing inspection documents, including:

- Risk analysis profile.

- Decision on inspection; Decision on extension of tax inspection (if any); Decision to adjust; decision to inspect (if any); Decide to supervise the activities of the inspection team (if any).

- Minutes of work assignment; Minutes announcing the inspection decision; inspection records; appendix to the inspection record (if any); Public record of draft inspection record; opinions and explanations of taxpayers (if any); Minutes of sanctions for administrative violations (if any).

- Reporting test results; audit log; Conclusion of inspection or Decision on sanctioning administrative violations of tax; Decision to sanction other administrative violations (if any).

- Other arising documents (if any): written request to postpone the inspection time; A document from the tax authority notifying the taxpayer to postpone the inspection; test pause text; documents and materials provided by taxpayers explaining the inspection contents; documents that are the basis for inspection results; other relevant documents.

Within 01 (one) year from the date of signing the Decision on Sanctioning Violations of Tax Law, or Inspection Conclusion, the head of the inspection team is responsible for handing over the inspection records to the department and the person assigned to archive them according to the provisions of law and the agency's regulations.

Handover documents and records must be made into a record (form No. 17/QTKT issued with this procedure) and saved with the inspection records.

Mai Thanh Loi 

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