The ministry of finance
tải về 0.83 Mb.
|
| Pursuant to Articles 77 and 78 of the Tax Administration Law, tax agencies shall examine the completeness and accuracy of information and documents included in tax dossiers with a view to evaluating taxpayers’ observance of tax laws.
Tax examination shall be conducted at tax agencies or taxpayers’ offices. 1. Tax examination at tax agencies a/ Tax officers shall examine details in tax dossiers and compare them with taxpayers’ databases and relevant documents to analyze and evaluate observance or detect cases of incomplete declaration which result in tax deficiency or tax evasion or frauds.
- If detecting that the dossier lacks documents as required or the details in the dossier are not fully filled in, the tax agency shall notify such to the taxpayer for completing the dossier. In case dossiers are submitted directly at tax agencies, the tax officers shall notify and personally provide guidance to the dossier submitter. In case dossiers are submitted by post or electronically, the tax agency shall issue a written notice within 3 working days after receiving a dossier. b/ Examination of tax dossiers to clarify details to be supplemented: b.1/ In case examination, comparison and analysis of a dossier show untruthfulness or inaccuracy of data or require verification of details related to the payable tax amount, tax amount eligible for exemption, reduction or refund, the tax agency shall issue a written notice requesting the taxpayer to explain or supplement information and documents, made according to form No. 01/KTTT provided in this Circular. The time limit for such explanation or supplementation is 10 working days after the taxpayer receives the tax agency’s notice or feedback (if such notice is sent by post). The taxpayer may give explanations and supplement information and documents directly at the tax agency or in writing. In case the taxpayer gives explanations directly at the tax agency, a working record must be made according to form No. 02/KTTT provided in this Circular. b.2/ After the taxpayer explains and supplements information and documents at the request of the tax agency: - If the taxpayer sufficiently explains and supplements information and documents and can prove the accuracy of the declared tax amounts, the supplemented dossier shall be kept together with the tax declaration dossier. - If the taxpayer explains and supplements information and documents but cannot prove the accuracy of the declared tax amounts, the tax agency shall request the taxpayer to give additional declaration. The time limit for such declaration is 10 working days after the tax agency makes the request for additional declaration. - Past the time limit notified by the tax agency, if the taxpayer fails to explain and supplement information and documents or fails to supplement the tax dossier; or explains and supplements the tax dossier but cannot prove the accuracy of the declared tax amount, the tax agency shall: + Assess the payable tax amount and notify such to the taxpayer, made according to form No. 01/DATH provided in this Circular; or,
+ Issue a decision on examination at the taxpayer’s office if there are insufficient grounds to assess the payable tax amount, made according to form No. 03/KTTT provided in this Circular. 2. Tax examination at taxpayers’ offices a/ Cases subject to examination at taxpayers’ offices: a.1/ The taxpayer fails to explain or supplement information and documents as notified by the tax agency; fails to supplement the tax dossier; or explains and supplements the tax dossier but cannot prove the accuracy of the declared tax amount; or the tax agency lacks grounds for assessing the payable tax amount. a.2/ Cases subject to dossier examination before tax refund under Clause 2, Article 52 of this Circular. b/ Tax examination at taxpayers’ offices: b.1/ Heads of tax agencies shall issue tax examination decisions for the case specified at Point a, Clause 2 of this Article. Tax examination at taxpayers’ offices may be conducted only after issuance of decisions on tax examination at taxpayers’ offices. Taxpayers may refuse examination if there is no tax examination decision. Heads of tax agencies shall issue decisions on tax examination at taxpayers’ offices according to form No. 03/KTTT provided in this Circular. Such a decision must contain the following principal details: - Legal grounds for examination; - The examinee (in case examinee is a taxpayer with member units, a decision must clearly state units subject to examination); - Contents and scope of examination; - Examination time; - The head and other members of the examination team; - Powers and responsibilities of the examination team and examinee. b.2/ Order and procedures for tax examination at taxpayers’ offices: - A decision on tax examination at a taxpayer’s office shall be sent to the taxpayer within 3 working days after the date of its signing. - Within 5 working days after receiving a tax examination decision or before the time of examination at the taxpayer’s office, if the taxpayer can prove to the tax agency that the declared tax amount is accurate or that it/he/she has fully paid the payable tax amount and fine as calculated by
the tax agency, the head of the tax agency shall issue a decision annulling a tax examination decision according to form No. 16/KTTT provided in this Circular. - Examination under the tax examination decision must be conducted within 10 working days after such decision is issued. When commencing tax examination, the head of the tax examination team shall announce the decision and make a record of announcement according to form No. 05/KTTT provided in this Circular and explain the decision to the examinee for compliance. When receiving the decision, if wishing to postpone examination, the taxpayer shall send a written request indicating the reason for and time of postponement to the tax agency for consideration and decision. Within 5 working days after receiving a written request for postponement, the tax agency shall notify the taxpayer of its acceptance or non-acceptance of such postponement. - In the course of implementing the examination decision, the examination team shall compare the tax dossier with accounting books and documents, financial statements, relevant documents and actual situation within the decision’s contents. When seeing it necessary to temporarily keep documents or material evidence related to tax evasion or frauds, the head of the examination team shall issue a decision or report such to the head of the examination division for proposing the decision issuer to temporarily keep such documents or material evidence under regulations. The taxpayer is obliged to promptly, fully and accurately provide information and documents related to examination at the request of the examination team head and take responsibility before law for the accuracy of such information and documents. The taxpayer may refuse to provide information and documents irrelevant to examination or classified as state secrets, unless otherwise provided by law. - The time limit for tax examination at taxpayers’ offices is 5 actual working days after announcing commencement of examination. When the team needs more time to verify and collect proof, at least one day before the examination deadline, the team head shall report such to the head of the examination division for proposing the decision issuer to extend examination. An examination decision, made according to form No. 18/KTTT provided in this Circular, may be extended only once for not more than 5 actual working days. b.3/ Tax examination record:
A tax examination record shall be made according to form No. 04/KTTT provided in this Circular and shall be signed within 5 working days after examination is completed.
handling measures in cases of falling beyond the competence of the examination team. The examination record shall publicly announce to the examination team and examinee with signatures of the examination team head and taxpayer (or its/his/her at-law representative) on each page, and sealed by the taxpayer being an institution with its own seal. The taxpayer may receive the tax examination record and request explanation of the record and reserve its/his/her opinions in the record. Upon completing examination, if the taxpayer does not sign the tax examination record, within 5 working days after announcing the examination record, the examination team head shall report such to the head of the examination division for proposing the examination decision issuer to issue request to the taxpayer to sign the record. If the taxpayer still fails to do so, within 10 working days after announcing the record, the head of the tax agency shall issue a decision on tax retrospective collection or sanctioning of tax-related administrative violations or tax examination conclusions according to the record’s contents. b.4/ Handling of tax examination results: - Within 5 working days after signing the examination record with the taxpayer, the examination team head shall report such to the head of the examination division for submitting examination results to the tax examination decision issuer. If examination requires tax-related handling or administrative sanctioning, within 10 working days after signing the record, the head of the tax agency shall issue a decision on tax-related handling or administrative sanctioning according to form No. 17/KTTT provided in this Circular. The taxpayer is obliged to observe this decision. If examination does not require tax-related handling or administrative sanctioning, the head of the tax agency shall issue an examination conclusion.
after signing the tax examination record, the tax examination decision
issuer shall make a written request for a competent person to sanction taxrelated administrative violations (enclosed with the examination record) and notify such to the taxpayer. Within 10 working days after receiving a request for issuance of a decision on sanctioning of tax-related administrative violations, the requested person shall issue such decision or return the dossier to the requesting tax agency, stating that the violations fall beyond its/his/her sanctioning competence. If tax evasion or frauds are detected through examination, within 10 working days after finishing examination, the examination team shall report such to the head of the tax agency for issuing a decision on postexamination handling, or transfer the dossier to the inspection division for consideration and handling under law. For administrative violations involving complicated circumstances, the time limit for issuing a sanctioning decision is 30 days after an examination record is signed. When more time is needed to verify and collect proof, the competent person shall report such in writing such to his/her head requesting extension of this time limit. Such extension shall be made in writing and must not exceed 30 days after the signing of the examination record. Article 56. Tax inspection 1. Tax inspection shall be conducted under the annual inspection plan or irregularly. Planned inspection shall be conducted under approved plans. Irregular inspection shall be conducted upon detecting tax-related violations; or for settling complaints and denunciations or at the request of heads of tax administrations at all levels or the Minister of Finance. Inspection shall be planned for the cases specified in Article 81 of the Tax Administration Law and based on analysis of information on taxpayers, thereby identifying and listing taxpayers with abnormal signs in fulfilling the tax obligation, in order to select subjects planned for inspection. An inspection plan covers the subjects to be inspected, inspection period, contents and projected time of inspection. A subordinate tax agency’s inspection plan shall be sent to the superior tax agency. In case of overlap of subjects to be inspected, the superior tax agency shall inspect those subjects. In case the state inspection agency’s or the State Audit’s tax-related inspection plan overlaps the tax agency’s, the former will be prioritized. 2. Heads of competent tax agencies at all levels shall issue tax inspection decisions according to form No. 03/KTTT provided in this Circular.
A tax inspection decision must contain: - Legal grounds for inspection; - Subjects to be inspected (in case the to-be-inspected subjects are taxpayers with member units, the decision must state the units to be inspected); - Inspection contents, scope and tasks; - Inspection duration; - The head, inspectors and other members of the inspection team. When necessary, an inspection team may have a deputy head to assist the head in performing some assigned tasks and take responsibility before the head for such performance. Tax inspection decisions shall be sent to subjects to be inspected under the current inspection law. 3. Tax inspection duration complies with the law on tax-related specialized inspection. When more time is needed to verify and collect proof, within 5 working days before the inspection deadline, the inspection team head shall report such to the head of the inspection division for proposing the inspection decision issuer to extend inspection duration. An inspection may be extended only once for a time not exceeding the time limit for a tax inspection. 4. Conducting inspection a/ Announcement of inspection decisions Tax inspection decisions shall be announced to taxpayers subject to inspection within the time limit specified in the current law on tax-related specialized inspection. Before announcing an inspection decision, the inspection team head shall notify the taxpayer subject to inspection of the inspection time and participants in the inspection. When announcing such decision, the inspection team head shall explain the decision to the taxpayer for compliance; and notify the working program for the inspection team and taxpayer and other jobs related to inspection. Announcement of an inspection decision shall be made in a record according to form No. 05/KTTT provided in this Circular. Upon receiving the inspection decision, if wishing to postpone the inspection, the taxpayer shall send a written request to the tax agency before the inspection time, stating the reason for and duration of postponement, for consideration and decision. Within 5 working days after
receiving such request, the tax agency shall notify the taxpayer of its acceptance or non-acceptance of such postponement. b/ Conducting inspection - When commencing inspection, the inspection team shall request the taxpayer to provide inspection-related information and documents such as business registration dossier, tax registration, registration of invoice use, dossiers and reports on invoices, accounting books and documents, financial statements, tax declaration dossiers, etc. The taxpayer is obliged to promptly, fully and accurately provide information and documents related to inspection at the request of the inspection team. The taxpayer may refuse to provide information and documents irrelevant to inspection or those classified as state secrets, unless otherwise provided by law. When receiving documents provided by the taxpayer, the inspection team shall count, preserve and use them for proper purposes and may not lose them. When having grounds to identify the taxpayer’s tax-related violations, the inspection team head shall seal part or whole of the documents related to inspection. Sealing, removal or cancellation of seals of documents comply with law. - When implementing an inspection decision, the inspection team shall compare information in the tax declaration dossier with accounting books and documents, financial statements and relevant documents. When necessary, it may inventory the taxpayer’s assets under the tax inspection decision to identify and clarify issues and facts and make accurate, truthful and objective conclusions on inspection contents. - The inspection team shall request the taxpayer to explain in writing facts which have not been clarified in documents or there are insufficient grounds for making conclusion. If the taxpayer’s explanations are unclear, the inspection team shall hold a dialogue with the taxpayer to clarify the issues and identify responsibilities of involved collectives and individuals. Such dialogue must be written in a record signed by the involved parties and recorded when necessary. - When it is necessary to examine documents, the inspection team head shall report such to the inspection decision issuer for soliciting examination of issues related to inspection. The inspection team shall make a record on document seizure, indicating the status of the documents (including material evidence, if any), for transfer to the examination agency. - If detecting through inspection the taxpayer’s tax evasion or frauds related to other organizations and individuals or involving complicated
circumstances, the tax agency may take the measures specified in Articles 89 thru 91 of the Tax Administration Law and Article 57 of this Circular. - The inspection team shall make inspection dossiers as documents for making inspection records. c/ Making of tax inspection records: Tax inspection records shall be made according to form No. 04/KTTT provided in this Circular and signed under the law on tax-related specialized inspection. A tax inspection record must contain: - Legal grounds for making the record; - Conclusion on each content already inspected, identifying violations and their severity; handling of violations; and proposal of handling measures in cases of falling beyond the inspection team’s competence. An inspection record shall be publicly announced to the inspection team and inspected taxpayer and signed by the inspection team head and taxpayer (or its/his/her at-law representative) on each page, and appended with the taxpayer’s seal, if the taxpayer is an institution with its own seal. The taxpayer may receive the tax inspection record and request explanation of the record and reserve its/his/her opinions in the record. Upon completing inspection, if the taxpayer does not sign the tax inspection record, within 5 working days after announcing the inspection record, the inspection team head shall report such to the head of the inspection division for proposing the inspection decision issuer to make a request for the taxpayer to sign the record. If the taxpayer still fails to do so, within 10 working days after announcing the record, the tax agency head shall issue a decision on tax retrospective collection or sanctioning of tax-related administrative violations or make tax inspection conclusions according to the record’s contents. 5. Reporting on inspection results: a/ The inspection team head shall send an inspection report to the head of the inspection division for submission to the inspection decision issuer and take responsibility for the accuracy, truthfulness and objectivity of such report.
- Divergent opinions, if any, on the report, of members and the inspection team head;
- Legal grounds for determining the nature and severity of violations, and proposal of handling measures. 6. Inspection conclusions and decisions on tax-related handling or administrative sanctioning a/ The tax agency head who has issued the tax inspection decision shall make a written conclusion on tax inspection according to form No. 06/KTTT and a decision on tax-related handling or administrative sanctioning according to form No. 17/KTTT provided in this Circular (if any). The time limit for issuing a tax inspection conclusion complies with the law on tax-related specialized inspection. b/ A tax inspection conclusion must cover: - Evaluation of the observance of tax laws by the inspected subjects according to tax inspection contents; - Conclusions on inspected contents; - Nature and severity of violations, reasons for violations, and responsibilities of violators (if any); - Handling of administrative violations according to competence or proposing competent persons to handle them under law. c/ In the course of issuing an inspection conclusion and a decision on taxrelated handling or administrative sanctioning, the tax agency head who has issued the tax inspection decision shall request the head and members of the inspection team to report on, and request the inspected subjects to make explanations to clarify necessary issues for the issuance of such conclusion and decision. d/ Inspection conclusions and decisions on tax-related handling or administrative sanctioning shall be sent to inspected taxpayers and their managing tax agencies (in case inspection decisions are issued by superior tax agencies). 7. In case a taxpayer violates tax laws, based on the inspection conclusion, the head of the managing tax agency shall issue a tax assessment decision and a decision on administrative sanctioning of the taxpayer. In case fines on the taxpayer’s violations fall beyond the sanctioning competence of the tax inspection decision issuer, within 3 days after signing the tax inspection conclusion, the decision issuer shall make a written request for a competent person to sanction tax-related administrative violations (enclosed with the inspection record, tax inspection conclusion and decision on tax-related handling or administrative sanctioning) and notify such to the taxpayer. Within 3 Каталог: media media -> KẾ hoạch xây dựng tcvn năM 2015 media -> ĐỀ CƯƠng ôn thi tốt nghiệp thpt quốc gia môn tiếng anh media -> Mẫu số 05. Quyết định cho phép chuyển mục đích sử dụng đất media -> CHÍnh phủ CỘng hòa xã HỘi chủ nghĩa việt nam độc lập – Tự do – Hạnh phúc media -> Sau khi Đảng Cộng sản Việt Nam ra đời (3/2/1930), Đảng đã thấy rõ tầm quan trọng của việc xây dựng tổ chức Đoàn media -> THÔng tin pháp luật số 03 media -> Căn cứ Luật Tổ chức Chính phủ ngày 25 tháng 12 năm 2001 media -> Trêng tiÓu häc minh TÂN media -> BỘ TÀi nguyên và MÔi trưỜNG tải về 0.83 Mb. Chia sẻ với bạn bè của bạn:
|