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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom – Happiness
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No.1404/QD-TCT
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Hanoi, July 28 2015
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DECISION
ON
ISSUANCE OF TAX INSPECTION PROCEDURE
THE DIRECTOR GENERAL OF TAXATION
Pursuant to the Law on Inspection No. 56/2010/QH12 dated
November 15, 2010 and its instructional documents;
Pursuant to the Law on Tax Administration No.78/2006/QH11
dated November 29, 2006 and the Law on amendment and supplement to a number of
articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20,
2012 and its instructional documents;
Pursuant to the Decision No. 115/2009/QD-TTg dated
September 28, 2009 on functions, powers, responsibilities and the organizational
structure of the General Department of Taxation under the Ministry of Finance
by Prime Minister;
Pursuant to the Decision No. 109/2009/QD-BTC dated January
14, 2010 on functions, powers, responsibilities and the organizational
structure of a Tax Inspectorate;
Pursuant to the Circular No.78/2006/QH11 dated November 06,
2013 guidance on implementation of a number of articles of the Law on Tax
Administration, Law on amendment and supplement to a number of articles of the
Law on tax Administration and the Decree No. 83/2013/ND-CP dated July 27, 2013
by Government;
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DECISION:
Article 1. This Decree is attached with the Tax Inspection Procedure
and replaces the Decision No. 74/QD-TCT on issuance of tax inspection procedure
dated January 27, 2014; the Decision No. 1116/QD-TCT on supplement to tax
inspection procedure form dated on July 24, 2014; the Decision No. 1895/QD-TCT
on amending and supplementing tax inspection procedure dated October 21, 2014
by the Director General of the General Department of Taxation.
Article 2. This Decision comes into effect from the day on which it is
signed. Heads of Departments, agencies under or similar units under the General
Department of Taxation; Directors of Department of Taxation of provinces and
central-affiliated cities shall be responsible for implementing this Decree./.
DIRECTOR
Bui Van Nam
PROCEDURE
TAX
INSPECTION
(Attached with the Decision No. 1404/QD-TCT dated July 28 2015 by the
Director General of the General Department of Taxation)
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GENERAL PROVISIONS
I. PURPOSES
Standardize all duties in tax inspection.
Ensure the inspection procedure is conformable with Vietnam
Law; consistently executed by the General Department of Taxation and
Departments of Taxation and satisfy the requirements of taxation reform and
modernization.
Enhance the capability of tax inspection; guarantee the
objectiveness, openness and transparency in tax inspection.
II. SCOPE OF ADJUSTMENT
This Decision regulates on procedure and process of tax
inspection (including re-inspecting the results of tax inspection under point
b, c, Clause 1, Article 67 of the Circular No. 156/2013/TT-BTC dated November
06 2011 by the Ministry of Finance) and shall be uniformly applied across all
tax authorities with the following main contents: development of the annual
inspection plan; site inspection; entry of data and report.
III. REGULATED ENTITIES
Procedure for tax inspection shall be applied to heads of tax
authorities, assigned inspectors under the General Department of Taxation and
Departments of Taxation of provinces (hereinafter referred to as Departments of
Taxation).
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A tax declaration unit: A Division of Tax Accounting under a
Department of Taxation.
This procedure for tax inspection shall not apply to
independent inspectors.
IV. INTERPRETATION OF TERMS
Terminologies used in this procedure are construed as follows:
1. Tax inspection units: the Inspectorates of the General
Department of Taxation; Inspectorates of Departments of Taxation.
2. Heads of Inspection units: the Director and Deputy
Directors of the Inspectorate of the General Department of Taxation; Directors
and Deputy Directors of Inspectorates of Departments of Taxation.
3. Heads of tax authorities: the Director General and Deputy
Directors of the General Department of Taxation, Directors and Deputy Directors
of Departments of Taxation.
4. Tax authorities: General Department of Taxation,
Departments of Taxation.
5. Assigned inspectors are qualified officials of the
authorities assigned to carry out inspections are in conformity with Article 12
of Decree No. 07/2012/ND-CP dated February 09 2012 by Government (hereinafter
referred to as tax inspector).
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7. If a period is expressed as “working day”, it includes
working days of administrative units of the State and excludes days off.
8. The Tax Inspection unit draws the inspection plan.
If a tax authority has two inspection units or more, the Heads
of this tax authority shall appoint one division to take charge of making plan,
aggregating and reporting on tax inspection.
Part II
CONTENT OF PROCEDURE
I. DEVELOPMENT OF THE ANNUAL INSPECTION
PLAN
1. Preparation of an annual inspection plan
1.1. Collection and use of taxpayer’s data and information.
Tax inspection units shall collect taxpayer’s data and
information from the following sources:
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- Tax declarations, tax refund applications, invoice reports
and others submitted to tax authorities by taxpayers under Vietnam Regulations.
- Financial Statements of taxpayers.
- Information on financial status and business conditions of
taxpayers;
- Level of the observance of law on taxation; tax declaration,
tax payment, tax inspection, results of tax inspection in the previous year;
tax exemption or reduction, etc,. .
- Other information (if any)
b)Database and information of a taxpayer outside the tax
authority (if any): data from the State Audit Office of Vietnam, the Government
Inspectorate; management organizations under Ministries, Departments and
Business Associations; information from communication and information agencies,
the media and the press; report on tax evasion or tax fraud, etc,.
1.2. Orientation of Inspection Plan.
The General Department of Taxation shall annually issue
instructional documents on tax inspection plan before October 15 according to
the guidance on development of a financial inspection of the Ministry of
Finance and requirements for tax administration.
Pursuant to instructional documents on inspection plan issued
by the General Department of Taxation, the Department of Taxation shall
annually release its instructional documents on development of inspection plan
to the tax inspection units of Department of Taxation not later than October
30.
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2. Establishment and approval of an annual inspection plan
2.1. At the General Department of Taxation
2.1.1. With regard to the Inspection Plan of the General
Department of Taxation
- Upon requests for tax administration and instructional
documents on development of an annual inspection of the Ministry of Finance,
the Inspectorate of the General Department of Taxation shall make a taxpayer
list in the descending order of risks to add to the annual inspection plan of
the General Department of Taxation and submit to the Director General of
General Department of Taxation by October 10 every year.
- The General Director of the General Department of Taxation
adopts the list of taxpayers to include it in the annual inspection plan and
submit the plan to the Inspectorate of the Ministry of Finance not later than
November 01 every year.
- Pursuant to Decision of the Minister of Finance on approval
for the annual inspection plan, the Inspectorate of the General Department of
Taxation shall submit to the Director General of the General Department of
Taxation and notify the annual inspection plan to the Department of Taxation,
under which inspected entity is administrated, coordinate to carry out the
plan.
2.1.2. Approval for the Inspection Plan of Departments of
Taxation.
According to the annual inspection plan, submitted by the
Department of Taxation, the Inspectorate of the General Department of Taxation
shall request the General Director of General Department of Taxation to approve
and determine the taxpayer list in the annual inspection plan of Departments of
Taxation, not later than December 12 every year under the form 01/QTTTr issued
together with this procedure.
2.2. At Department of Taxation
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2.3. Handling of repetitions:
- In the event of any taxpayers concurrently listed in the
inspection plans of both subordinate tax authority and superior tax authority,
the inspection plan of the superior tax authority shall prevail.
- In case, the same taxpayers are concurrently listed in the
inspection plans of the Government Inspectorate, State Audit of Vietnam and the
Inspectorate of the Ministry of Finance are and that of the tax authority, the
former shall be applied.
- The Director General of the General Department of Taxation
shall be responsible for handling the repetitions encountered by the
subordinates and cooperating with relevant agencies to deal with this problem;
report to the Chief Inspector of the Ministry of Finance for decision-making,
if necessary.
2.4. Publishing of the annual inspection plan.
The annual inspection plan shall be made publicly available to
taxpayers and their supervisory tax authorities within 30(thirty) working days
from the date of issuance of the approval for inspection plan.
In the event of any adjustments or changes in the inspection
plan due to the repetition in the plan and a superior authority’s plan, these
changes must be notified to taxpayers.
2.5. Tax authorities shall estimate and prepare manpower for
irregular inspections to meet the requirements for annual tax administration
and to fulfill the inspection plan with the best result.
2.6. For inspection plans applicable to large - scale entities
like groups or corporations, etc. list of its subsidiaries shall be put into
the inspection plan.
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3.1. The approved inspection plans shall be adjusted in
following cases:
a) The adjustment is requested by the Minister of Finance or
heads of superior tax authorities:
According to instructions of the Minister of Finance or Head
of superior tax authority, subordinate tax authorities shall draft the
adjustment plan and submit it to the competent person to review for approval.
b) The adjustment is requested of the Head of a tax authority:
According to tasks and requirements of tax administration, the
Head of tax authority may propose adjustments to the approved annual inspection
plan in order to fulfill assigned duties and submit it to the competent person
to review for approval, if necessary.
3.2. The power to approve the adjusted annual inspection plan.
a) The Ministry of Finance shall approve the adjusted annual
inspection plan of the General Departments of Taxation;
b) The Director General of the General Department of Taxation
shall approve adjusted annual inspection plans of Departments of Taxation;
3.3. The procedure for application for proposing adjustments
to an inspection plan is the same as the procedure for the annual inspection
plan. Besides, the reasons for adjustments shall be specified.
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4. Cases subject to surprise inspection.
- Tax offences are suspected.
- The surprise inspection is necessary for settlement of tax
complaints and denunciations.
- The surprise inspection is necessary for the process of
business division, merger, amalgamation, dissolution, bankruptcy and
equalization under Vietnam’s regulations.
- The surprise inspection is requested by the Head of a tax
authority of the Minister of Finance.
The surprise inspection is requested by the Head of a tax
authority.
5. Re-inspection:
a) The following cases are subject to re-inspection:
- Serious violations against inspection procedures are
committed.
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- The inspection conclusion and evidences collected during the
inspection re not consistent.
- The decision issuer, the Head of Inspectorate and the member
of the Inspectorate, the assigned inspector deliberately falsifies the case
files or draws an illegitimate conclusion
- The taxpayer’s serious violations of law are still suspected
after the inspection is complete.
b) Time limit for re-inspection is 01 (one) year from the date
the inspection conclusion is signed.
II. SITE INSPECTION
1. Preparation and inspection.
1.1. Collection and analysis of documents, determination of
contents of the inspection.
According to the annual inspection plan, the heads of Inspection
units shall assign inspectors to collect and analyze documents to determine the
content of the inspection using the form 02/QTTTr enclosed with this procedure.
The inspection units shall only take use of existing
documents at the tax authority, which were already submitted by taxpayers such
as: tax declaration form, tax application or report on invoice, etc., and must
not require taxpayers provide additional documents and/or information.
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a) According to the inspection content, the Heads of the
Inspection units shall set up an Inspectorate comprising: a head of
inspectorate, members of inspectorate, deputy inspectors (if necessary) and
request the Directorate of tax authority to approve for the Inspection decision
as the form (No. 03/KTTT enclosed in the Circular No. 156/2013/TT-BTC dated
November 2011 by the Ministry of Finance)
An application for issuance of an inspection decision
including:
- Application form;
- A draft of Inspection decision (including its content and
the scope of the inspection);
- Items of analysis using the form No. 02/QTTTr;
- Relevant documents (if any).
b) With regard to surprise inspection, the draft of inspection
decision must be attached with the following documents:
- If violations of law on taxation are suspected: Evidences
related to the violations of law on taxation.
- For inspection upon a complaint letter or denunciation
letter: a complaint or denunciation letter; collected documents and evidences
for verification of the complaint or denunciation.
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c) For re-inspection in the following cases, the draft of
inspection decision must be attached with the case file: tax offences are
suspected; law is incorrectly applied when drawing an inspection conclusion,
law is incorrectly applied when drawing an inspection conclusion; the surprise
inspection is necessary for the process of business division, merger,
amalgamation, dissolution, bankruptcy and equitization under Vietnam’s
regulations, the decision issuer; the Head of Inspectorate and the member of
the Inspectorate, the assigned inspector deliberately falsifies the case files
or draws an illegitimate conclusion; the taxpayer’s serious violations of law
is still suspected after the inspection is complete.
d) If the taxpayer has subsidiaries: The list of inspected
subsidiaries shall be included in the draft of the inspection decision.
đ) Duration of an inspection depends on the nature of each
inspection but shall not be exceeding 45 working days for an inspection
conducted by the General Department of Taxation and not exceeding 30 working
days for an inspection conducted by the Department of Taxation.
e) Circulation of inspection decision:
Administrative units of tax authority shall send the
inspection decision to the taxpayer by the registered mail within 03 (third)
working days from the date of issuance of inspection decision.
f) The extension of inspection duration:
a) In cases the inspection duration need extending, the Head
of Inspectorate submit a report to the head of the inspect oration unit in
order for the head of the inspection unit to request the head of tax authority
to issue a decision on extension of the inspection duration.
Duration for inspection shall be extended only once under the
Decision as the form (No. 18/KTTT issued together with the Circular No.
156/2013/TT-BTC dated November 06 2013 by the Ministry of Finance), and must
satisfy the following principles:
- The total duration (including extension time) for an
inspection conducted by the General Departments of Taxation shall not be
exceeding 70 working days.
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g) Cases of inspection cancellation/ delay.
- If the adopted inspection decision can not be implemented
(cancellation of inspection) due to force majeure events such as force majeure
event of the taxpayers or taxpayers is under investigation by a competent
authority, the Head of Inspectorate shall notify the Head of the Inspectorate
to request the Directorate of tax authority for issuance of inspection
cancellation decision as the form (No. 19/KTTT the Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Ministry of Finance).
- In the event that the taxpayer send a written request for
delay in inspection, the Head of Inspectorate shall report to the Head of
inspection units to request the Head of the tax authority to notify the
decision on the inspection delay within 05 (five) working days from the date of
receipt of written request from the taxpayer.
- In case of the delay in inspection is on account of the tax
authority, the tax authority shall send the taxpayer an Official Dispatch which
specifies reasons for delay, the length of delay and resumption time.
1.3. Notification of inspection decision.
After issuance of inspection decision, the Head of the
Inspectorate shall be responsible for notify the taxpayer’s representative of
the inspection plan including time of inspection, participants etc. by phone
call, email or in writing (if necessary).
2. The execution of inspection.
2.1. Notification of tax inspection decision.
a) The Head of the Inspectorate shall notify taxpayers of the
inspection decision within 15 working days from the signing date, excluding
cases of approved withdrawal of the decision of inspection or delay in
inspection as specified in item g, point 1.2, Clause II, session B.
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- Clarify the contents of the inspection decision to
taxpayers.
- Introduce members of the inspectorate;
- Specify tasks and powers of the Inspectorate, taxpayer’s
rights and obligations and estimate the schedule of the inspection.
- Request taxpayers to provide necessary information related
to the execution of inspection.
- In case, the taxpayer’s subsidiaries are also inspected, the
Head of inspectorate shall inform such subsidiaries about specific time of
inspection.
c) The announcement of inspection decision must be recorded in
writing.
The record must be signed by the Head of the inspectorate and
the legal representative of the taxpayer and shall be made as the form (No. 05/KTTT
enclosed in the Circular No. 156/2013/TT-BTC dated November 06 2013 by the
Ministry of Finance).
d) Inspection duration shall be the period from the date of
the announcement of inspection decision to the date of completion of the site
inspection.
2.2. Site inspection.
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Where the taxpayer uses accounting software (in compliance
with regulation on the Circular No. 103/2005/TT-BTC on accounting software
criteria and conditions dated November 24, 2005 by the Ministry of
Finance), the taxpayer shall provide the Inspectorate with the soft copies
of accounting records only.
The Head and members of the Inspectorate must not request the
taxpayer to provide irrelevant information or confidential documents of the
State, unless otherwise indicated by law.
The Inspectorate shall be responsible for review,
preservation and proper use of such documents and shall not get documents lost.
b) In consideration of accounting records and documents and
the application for tax declaration submitted to the tax authority by the
taxpayer, the Inspectorate shall:
- Examine and compare the provided documents with the existing
documents submitted to the tax authority.
- Compare data on counting records, financial statements and
statements of accountability with the tax declaration application for any
discrepancies.
- Refer to regulations on law on taxation and its
instructional documents applicable at the time to determine for the taxpayer’s
observation of law on taxation.
- Deploy inspection techniques for necessary cases.
c) Inspectorate shall request the taxpayer to provide written
explanation for unclear documents and/or events in order to draw a conclusion.
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This discussion shall be recorded in tape (where necessary) or
in writing as the form No. 03/QTTTr. This written record must be signed by the
Head of the Inspectorate and the legal representative of the taxpayer.
a) In case the experts’ evaluation/examination related to the
conclusion is necessary for drawing the inspection conclusion, the Head of the
Inspectorate shall report to the Heads of the Inspection unit and the Heads of
the Inspection unit shall request the Heads of the tax authority to conduct an
expertise survey. The expertise shall be conducted under regulations on survey
of expertise.
The Head of the inspectorate shall notify the taxpayer
of the result of expertise.
đ) The Head of inspectorate has power to seal some or all
documents related to the scope of the inspection where necessary.
The decision on seal of documents shall be made under the form
(No. 14/KTTT enclosed in Circular No. 156/2013/TT-BTC dated November 06,
2013 by the Ministry of Finance) and the seal record must be attached.
The record must be signed by the Head of inspectorate and the
legal representative of the taxpayer as the form (No. 15/KTTT issued
together with the Circular No. 156/2013/TT-BTC dated November 06, 2013 by the
Ministry of Finance).
Documents shall not be sealed after the inspection is
complete.
The use of sealed documents must be permitted by the Head of
the inspectorate .
If the seal is no longer necessary, the decision-maker of seal
shall release an order of break the seal and make a list of document in which
the seal is broken.
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e) During the execution of the inspection, the Head of the
Inspectorate has power to inventory assets within the scope of the inspection
decision to make a comparison of assets in the accounting records with that in
reality.
It is required to issue a Decision on Inventory as the form (No.
16/KTTT enclosed in the Circular No. 156/2013/TT-BTC dated November 06 2013 by
the Ministry of Finance) and to compile a Record specifying the venue of
inventory, name of assets, quantity and the status of assets as the form (No.
17/KTTT issued together with the Circular No. 156/2013/TT-BTC dated November
06, 2013 by the Ministry of Finance).
If the inventory is no longer necessary, the decision-maker of
the inventory shall release an order of inventory cancellation (as the form
No.05/QTTTr).
f) In case the impoundment of money, items or licenses is
required, the Inspectorate shall follow the procedure for the impoundment of
money, items or licenses as regulated in the Law on Tax Administration and its
current instructional documents.
g) According to assigned tasks, members of the Inspectorate
shall make a Record of Confirmation of Data Validation under the form 06/QTTTr
issued together with this procedure.
The Record of Confirmation of Data Validation is
considered as a basis of making the Record of Inspection.
h) If the execution of inspection is conducted at
subsidiaries, the Inspectorate shall make a Record of Inspection for each
subsidiary after the site inspection ends.
The Record of Inspection is considered as a basis of the
Aggregate Record of Inspection Results.
Unexpected issues that arise during the inspection:
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Duration of suspension shall not be included in the duration
of the inspection.
b) Additional inspection contents:
If any violations beyond the scope of the inspection are
found, the Head of Inspectorate shall inform the Heads of Inspection units to
request the issuer to expand the scope of the inspection.
The Head of inspectorate shall report on reasons for addition
of the scope of the inspection and submit the draft of the decision on the
addition of the scope to the Heads of the inspection unit; and the Heads of the
inspection shall request the Heads of a tax authority for approval for as the
form no. 11/QTTTr enclosed with this procedure.
a) Replacement of the Head and/or members of the Inspectorate:
If changes in Inspectorate personnel (replacements of the Head/ member of the
Inspectorate or addition of members) are necessary, the Directorate of
Inspection units shall request Heads of the tax authority to review for
approval for this restructure.
The Decision of replacement of the Head of the
Inspectorate shall be made as the form No. 12/QTTTr. The Decision of
replacement of the member of the inspectorate (other addition of new members) shall
be made as the form 13/QTTTr attached with this procedure.
2.4. Report on Inspection Progress.
a) The Head of the Inspectorate shall be responsible for
making regular report on the Inspection Progress every 10 (ten) days or the
irregular report as requested by the Heads of the tax authority and submit it
to the Heads of the tax authority.
b) The report on inspection progress shall be made in writing
as the form (No. 21/KTTT attached with the Circular No. 156/2013/TT-BTC dated
November 06 2013 by the Ministry of Finance) including the following items:
Deployed tasks; finished tasks; executing tasks; on-going tasks; disadvantages,
concerns (if any) and proposed solutions.
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a) The Inspectorate shall draw up the Record of Inspection
based on the Record of Confirmation of Data validation and the Record of
Inspection at subsidiary’s premise (if any).
The drafted Record of Inspection shall be adopted by the
Inspectorate and notified to taxpayers.
In case of any divergences of member of the Inspectorate, the
Head of inspectorate has power to make decision and shall be responsible for
his/her decision. Members of the Inspectorate can preserve data as their Record
of Confirmation of Data validation.
b) The Record of Inspection shall be signed by the Head of the
Inspectorate and the legal representative of taxpayer as the form (No.
04/KTTT enclosed with the Circular No. 156/2013/TT-BTC dated November 06, 2013
by the Ministry of Finance).
c) Number of the Record of Inspection shall depend on the
nature of the inspection and the scope of inspection. However, it shall be made
at least in triplicate and each party (the taxpayer, the inspectorate and the
tax authority) shall keep one copy.
The Record of Inspection shall specify the number of page and
annexes (if any); each page shall be signed by the Head of Inspector and the
legal representative of taxpayer and shall be borne taxpayer’s stamp (affixed
seal and seal at the end of the record), where the taxpayer is organization with
its own stamp.
d) If the taxpayer does not sign the Record of Inspection
after the inspection ends, the Head of the inspectorate shall make a record of
administrative penalty and report to the Heads of the Inspection unit and the
Heads of the Inspection unit shall request the tax authority to release a
notice of administrative penalty and request the taxpayer to sign the Record of
Inspection within 05 (five) working days from the date of announcement of the
Record of Inspection.
If the taxpayer continues to refuse to sign the Record
of Inspection, the Head of the tax authority shall release a Decision on
administrative penalty, enforcement of tax and conclusion of the inspection
within 30 working days (thirty) from the date of announcement of the Record of
Inspection.
đ) Any difficulties in policies or mechanism related to the
inspection in the time of drafting Record of Inspection shall be report to the
Heads of Inspectorate unit to request for solutions.
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e) If competent agencies fail to deliver the result of
expertise or solutions related to policies on inspection, the Head of
inspectorate shall record these difficulties in a Record and have taxpayer sign
this Record.
After receiving the result of expertise, answers and
solutions from competent agencies, the Inspectorate shall develop an Annex of
the Record of Inspection using the form No. 07/QTTTr in this procedure.
3. End of inspection.
3.1. Report on the result of inspection and draft of
inspection conclusion.
The Head of inspectorate shall submit the inspection result to
the Heads of the inspection unit as the form No. 08/QTTTr in this procedure.
The heads of the Inspection unit shall give their opinion and draw up the
conclusion of the inspection as the form (No. 06/KTTT enclosed with the
Circular No. 156/2013/TT-BTC dated November 02, 2013 by the Ministry of
Finance) prior to submission to the Heads of the tax authority.
3.2. Conclusion of inspection, notification of the
inspection conclusion and circulation of inspection conclusion.
a) The Heads of the tax authority shall signed the inspection
conclusion within 15 (fifteen) working days from the date of receipt of the
inspection result and the draft of inspection conclusion, (except for any
inspection conclusions needed making by competent agencies).
b) In the time of draft of written inspection conclusion, the
Directorate of tax authority may request the Head/member of inspectorate to ask
taxpayer for detailed explanation to facilitate the issuance of inspection
conclusion.
c) Application for issuance of inspection conclusion:
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- The draft of the inspection conclusion.
- The Daft of Decision on tax, administrative penalty based on
the regulatory compliance of the taxpayer under the form (No. 20/KTTT issued
together with this Circular No. 156/2013/TT-BTC dated November 06, 2013 by the
Ministry of Finance).
- The Record of Inspection;
- Other relevant explanation (if any).
d) Announcement of the inspection conclusion:
- The Heads of the tax authority shall announce the conclusion
of the inspection at the taxpayer's premise with the presence of the legal
representative.
In some necessary cases, the Heads of the tax authority may
empower the Head of inspectorate to announce of the inspection conclusion as
the form No. 09/QTTTr.
- The announcement of the inspection conclusion shall be made
in record as the form No. 10/QTTTr and this record must be signed by the Head
of the Inspectorate (except for cases of empowering) and the legal
representative of the taxpayer.
đ) The inspection conclusion and Decision on tax and
administrative penalty shall be sent to the taxpayer and/or the supervisory tax
authority (if the inspection is conducted by superior tax authority).
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e) In case that handling of violations of tax payment is
beyond the competence of the Heads of the tax authority, the Heads of the tax
authority shall issue an Official Dispatch on requesting competent person to
handle with administrative violation of tax payment, within 03 working days
from the date of signing the inspection conclusion and Decision on administrative
penalty of tax payment.
4. Other items in respect of the execution of inspection.
The transfer of case files to investigation agency (if
any).
- If there are any detections of tax evasion discovered during
the inspection, the Inspectorate shall compile a Record on suspension of
inspection, report to the Heads of the Inspectorate unit in writing and draw up
a document request for dossier transfer to regulatory investigation agency to
submit the Directorate of tax authority.
- Documents and/or case files transfer shall be made in
writing as the form No. 14/QTTTr and work handover form as the form No.
15/QTTTr attached with this procedure.
4.2. Supervision of the execution of inspection and
decision on inspection handling.
a) If the taxpayer fails to make requested payments to the
State budget as indicated in the inspection conclusion within 90 working days
from the deadline for payment, the Inspection unit shall:
- Monthly monitor and urge the execution of the inspection
conclusion, handle with violations based on the decision of inspection issued
by the Inspectorate (using form No. 16/QTTTr enclosed in this procedure)
The Head of inspection unit shall assign the Head of the
Inspectorate to urge the taxpayer (via telephone) to pay taxes, fines and interest
on delinquent tax, etc. to the State Budget on due date as indicated in the
inspection conclusion and decision on inspection handling.
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- Cooperate with the Division of Tax Enforcement to urge the
taxpayer to make payment tax refund, interest on delinquent tax and fines to
the State budget on due date on the basis of the inspection conclusion if the
taxpayer fail to deliver these payments to the State Budget within 90 working
days from the maturity date under the decision on administrative penalty of
taxation.
- Monthly or irregular report the result and the decision of
handling of taxation to the Head of tax authority.
b) If the taxpayer fails to make tax payments to the State
budget as indicated in the inspection conclusion within 90 working days from
the deadline for payment to the State budget, the Division of Debt Management
shall:
- Deploy enforcement methods in accordance with the procedure
for debt management to collect outstanding tax, tax refund, interest on delinquent
tax and fines, etc, to the State budget.
- Monthly or irregular report the result of enforcement of
outstanding tax to the Head of tax authority.
c) Per month:
- At Departments of Taxation: the Inspectorate shall be in
charge of aggregating the result of supervision and accelerating activities
conducted by the Inspectorate under the Department of Taxation into database of
the General Departments of Taxation ( using the form No. 16/QTTTr enclosed in
this procedure). This shall be submitted to request the Directorate of
Departments of Taxation for approval before reporting the General Departments
of Taxation by 05th of the next month.
- At the General Department of Taxation: the inspectorate
shall be in charge of aggregating the result of supervision and accelerating
activities conducted by Inspectorates under the General Department of Taxation
to report to General Departments of Taxation ( using the form No. 16/QTTTr
enclosed in this procedure). Such results shall be aggregated into the overall
report of this field (including the General Department of Taxation and
Department of Taxation).
The Inspection unit shall compare the collected data of tax
and interest on delinquent tax, etc…, which have been already paid to the State
Budget by the taxpayer, with the existing data in Division of tax Declaration
and Division of Debt Management. After this comparison, The Inspector ion unit
shall make a periodic report and send to the superior tax authority.
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- Records of the Inspectorate consist of: the Decision on
Inspection, Record of Inspection, report and explanation of inspected taxpayer
(if any); report on the result of inspection; the inspection conclusion,
Decision on handling of taxation and administrative penalty (if any).
The Head of inspectorate shall hand over the record of
inspection to the assigned individuals or divisions in accordance with the
promulgated regulations on tax inspection.
The work handover form shall be made as the form No. 18/QTTTr
and stored with the inspection record.
III. ENTRY OF THE INSPECTION DATE AND
TIME OF REPORT
1. DATA ENTRY
- The Heads of Inspection units shall instruct the inspection
unit to put entire inspection data into the inspection system (known as TTR
system).
- Data entry must satisfy requirements of the inspection
progress and criteria and the accuracy of data.
- The Head of Inspectorate shall be responsible for the
timeliness, completion and accuracy of the inspection status and entered data
in TTR. The Inspectorate shall complete the entry of inspection data into TTR
system within 03 working days from the date of the end of inspection.
- Departments of Inspectorate shall examine and accelerate the
entry of data of Departments of Taxation and incorporate their progress to
report to the General Departments of Taxation as a basis of direction of tax
inspection.
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Besides the irregular report if requested by competent
agencies, the Heads of Inspection units under tax authorities shall review the
inspection results on TTR, make a report on the inspection result and submit it
to the Heads of tax authorities to approve before sending to the superior tax
authorities. The report shall comply with following contents and requirements:
2.1. Closing time of data entry
Due to the continuity of inspection and transition between two
periods, the report shall satisfy the timeliness and continuity of report
periods; avoid from the repetitive or missing information due to the
inconsistency of closing time of data. Data in the report of this period shall
be data at the end of previous period with the accumulation from the beginning
of the year. Data in a monthly report is data of the entire month; data in an
annual report is a result of the whole year.
Periodic reports
- A monthly report is made for every month in a year.
- Annual reports.
Time for report submission
- For monthly reports:
+ Departments of Taxation shall make, aggregate and submit the
monthly report to the General Departments of Taxation before the 05th
of the next month.
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+Departments of Taxation shall make, aggregate and submit the
monthly report to General Departments of Taxation before the 10th of
next year.
2.4. Forms of report: A report shall be sent in
hardcopy or softcopy with the contents indicated in the form No.
16/QTTTr and No. 17/QTTTr (report on the result of tax refund) enclosed in this
procedure.
Besides data, a report shall include contents as follows: the
assessment of inspection; summary of tax violation and frauds in VAT refunds;
inspection techniques; effective inspection experiences in specific
fields/industries; requests and suggestions to the superior tax authorities.
Development and use of report software: in addition to the
official report submitted in hard copy, the Directorate of Inspectorate
Division shall make, aggregate and take full use of report on TTR for
inspection.
Part III
IMPLEMENTATION
1. The Inspectorate of the General Departments of Taxation shall
instruct tax authorities in implementation of this procedure.
2. The Head of Departments of Taxation shall be responsible
for organizing and implementing this procedure; conducting regular or surprise
examination of the procedure execution; providing rewards or imposing penalties
under the regulations.
3. If any issues arising during the execution, Departments of
Taxation shall promptly inform the General Departments of Taxation to
resolve./.
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ANNEX
FORMS ENCLOSED IN THE PROCEDURE FOR TAX INSPECTION
(Issued together with Decision No. 1404/QD-TCT dated July 28 2015 by the
Director General of the General Departments of Taxation)
NO.
Name of Forms
Form No.
1
Decision on approval for inspection
decision
01/QTTTr
2
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02/QTTTr
3
Minutes of discussions between the
Inspectorate and taxpayer
03/QTTTr
4
Decision on breaking seals on
documents
04/QTTTr
5
Decision on cancellation of
inventory
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6
The Record of Confirmation of Data
Validation
06/QTTTr
7
The Annex of the Record of
Inspection;
07/QTTTr
8
Report on the result of inspection
08/QTTTr
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The decision on Empowerment of
Announcement of tax inspection decision.
09/QTTTr
10
The Record of announcement of the
inspection conclusion
10/QTTTr
11
Decision on addition of the
inspection contents
11/QTTTr
12
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12/QTTTr
13
Decision on replacements of members
of the Inspectorate
13/QTTTr
14
Work handover form
14/QTTTr
15
Handover and Acceptance record of cases
with detections of tax violation
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16
Report on the result of inspection
16/QTTTr
17
Report on the result of tax refund
inspection
17/QTTTr
18
Record of inspection dossier
transfer
18/QTTTr
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