Enterprises (enterprises) doing e-commerce business, enterprises that have not been audited for many years; Enterprises are entitled to tax exemption and reduction ... also in the "view" of tax inspectors.
This is the request of Deputy Director of General Department of Taxation Cao Anh Tuan Phat at the online conference to summarize the tax work in 2016 and implementation of the tasks in 2017 of the tax industry.
Accordingly, the objects of inspection and examination will focus on enterprises with associated transactions, showing signs of price transfer; e-commerce business; Enterprises report continuous losses; businesses have a large tax debt; Enterprises have not been inspected or inspected for many years; Enterprises are entitled to tax exemption and reduction ...
Regarding Inspection field, Mr. Cao Anh Tuan said that areas such as capital transfer, banking, pharmaceuticals, real estate, electricity, oil and gas, post and telecommunications, minerals ... will be the focus.
In addition, the tax sector will also inspect and examine the topic of tax refund, especially the implementation of electronic tax refund.
In the year of 2016, the whole tax branch has inspected and inspected enterprises with total tax increased by inspection and inspection, which is VND 200 billion; the tax amount paid into the budget of VND XNX billion. In particular, the tax industry has focused on inspection and examination for enterprises showing signs of high risk of VAT refund; businesses have associated transactions, signs of transfer pricing ...
Particularly for enterprises with associated transactions, showing signs of price transfer, tax agencies have conducted inspection and inspection to import and export enterprises, retrospectively collect, reimburse and punish VND28 billion of VND, reduce losses of VND28 billion. The tax authorities have transferred to the public security bureau of 329 case; Police agencies handle criminal cases of cases, propose to withdraw VND 138 billion, arrest, temporarily seize and charge objects with tax evasion, violating tax laws, appropriating tax refunds.
