What are the cases of tax inspection visits, inspection frequency, time to send the inspection visit decision in Vietnam?

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• In Vietnam, in which cases are  tax inspection visits, inspection frequency and time for sending the inspection decision executed?
• In Vietnam, what are regulations on development, approval and revision of annual inspection plans and objectives?

In Vietnam, in which cases are  tax inspection visits, inspection frequency and time for sending the inspection decision executed?

Pursuant to Clause 1, Article 72 of Circular 80/2021/TT-BTC:

1. In the case of tax inspection visits, inspection frequency and time for sending the inspection decision are specified in Point a, b, d, dd, e, g Clause 1, Clause 2 and Clause 3 Article 110 of the Law on Tax Administration.

The cases of dissolution, shutdown in which tax finalization is not required mentioned in Point g Clause 1 Article 110 of the Law on Tax Administration:

 a) The taxpayer that undergoes dissolution or shutdown pays corporate income tax (CIT) as a percentage (%) of revenue from sale of goods and services according to regulations of law on CIT

b) The taxpayer does not earn revenue, does not use invoices over the period from the date of establishment to the date of dissolution or shutdown

In Vietnam, what are regulations on development, approval and revision of annual inspection plans and objectives?

Pursuant to Clause 2 on this Article :

2. Development, approval and revision of annual inspection plans and objectives

a) Annually, General Department of Taxation shall provide instructions on development of inspection plans and objectives in the entire system of tax authorities.

b) Tax authorities shall, according to instructions of General Department of Taxation, develop their own inspection plans and objectives:

b.1) Sub-departments of taxation shall develop and send their annual inspection plans and objectives to their superior Department of Taxation for approval.

b.2) Departments of Taxation shall develop and send their annual inspection plans and objectives to General Department of Taxation for approval.

b.3) General Department of Taxation shall develop and approval its own annual inspection plans and objectives, and send a report on the approved plans to the inspectorate of the Ministry of Finance.

c) Tax authorities shall annually review and revise annual inspection plans and objectives in the following cases:

c.1) It is requested by the Minister of Finance or the head of a superior tax authority;

c.2) It is requested by the head of the tax authority that is responsible for the inspection plans and objectives.

c.3) Elimination of duplications in inspection.

While revising an inspection plan or topic, the tax authority shall specify the reasons for revision and submit a report to the authority that approved such plan or topic.

d) In addition to preparation of annual inspection plans and objectives, tax authorities may prepare irregular plans and objectives at the request of heads of same-level or superior tax authorities. Plans and objectives shall be develop according to risk management rules, approved and reported to superior authorities by heads of same-level tax authorities.

Best regards!